{"id":"F2021L00322","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101528,"registerId":"commonwealth-F2021L00322-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":0},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"## Purpose\n\n2. Information collected by Reporting Form ARF 722.0 ABS/RBA Derivatives (ARF 722.0) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts. This information may also be used by APRA for prudential and publication purposes.\n\n3. This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of paragraph 3 of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).","sortOrder":1},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"## Application and commencement\n\n4. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of financial institution | ARF 722.0 |\n| ------------------------------------ | --------- |\n| ADI Derivatives Reporting Category A | Yes |\n| ADI Derivatives Reporting Category B | No |\n\n 5. This Reporting Standard applies for reporting periods ending on or after 31 March 2021.","sortOrder":2},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"## Information required\n\n6. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 722.0 for each reporting period at a domestic books consolidation.","sortOrder":3},{"sectionNumber":"Method of submission","sectionType":"part","heading":"Method of submission","content":"## Method of submission\n\n7. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":4},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"## Reporting periods and due dates\n\n8. The information required by this Reporting Standard must be provided in respect of each quarter ended 31 March, 30 June, 30 September and 31 December by an ADI to which this Reporting Standard applies under paragraph 4.\n\n9. The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.[\\[1\\]](#_ftn1)\n\n10. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI; and\n\n(b) the extent to which the information is required for the purposes of the ABS or RBA.\n\n11. APRA may grant an ADI an extension of a due date, in writing, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.","sortOrder":5},{"sectionNumber":"Quality control and assurance","sectionType":"part","heading":"Quality control and assurance","content":"## Quality control and assurance\n\n12. The information provided by the ADI under this Reporting Standard is subject to the requirements set out in Reporting Practice Guide RPG 702.0 ABS/RBA Data Quality for the EFS Collection (RPG 702.0). The series listed in this Reporting Standard are classified as standard data items for the purposes of RPG 702.0 and the data quality benchmarks set out in Appendix A of RPG 702.0.","sortOrder":6},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"## Authorisation\n\n13. When an officer or agent of an ADI submits information under this Reporting Standard using a method notified by APRA, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":7},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"## Minor alterations to forms and instructions\n\n14. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form\n\nwithout changing any substantive requirement in the form or instructions.\n\n15. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.","sortOrder":8},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"## Interpretation\n\n16. Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.\n\n17. In this Reporting Standard:\n\ndue date means the last day of the 28 calendar days provided for in paragraph 9 or, if applicable, the date on a notice of extension given under paragraph 11.\n\nreporting period means a quarter ended 31 March, 30 June, 30 September or 31 December as provided for in paragraph 8 or, if applicable, the date on a notice given under paragraph 10.\n\nReporting Practice Guide RPG 702.0 ABS/RBA Data Quality for the EFS Collection (RPG 702.0) means the version of RPG 702.0 that exists as at the commencement of this Reporting Standard.\n\nADI Derivatives Reporting Category A means Australia and New Zealand Banking Group Limited, BNP Paribas, Citibank, N.A., Commonwealth Bank of Australia, Deutsche Bank Aktiengessellschaft, The Hongkong and Shanghai Banking Corporation Limited, JPMorgan Chase Bank, National Association, Macquarie Bank Limited, MUFG Bank, Ltd., National Australia Bank Limited, Sumitomo Mitsui Banking Corporation and Westpac Banking Corporation.\n\nADI Derivatives Reporting Category B means ADIs not in ADI Derivatives Reporting Category A.","sortOrder":9},{"sectionNumber":"Reporting level","sectionType":"part","heading":"Reporting level","content":"## Reporting level\n\nARF 722.0 must be completed for each ADI to which this Reporting Standard applies under paragraph 4.","sortOrder":10},{"sectionNumber":"Reporting basis and unit of measurement","sectionType":"part","heading":"Reporting basis and unit of measurement","content":"## Reporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nFor reporting purposes, unless specified otherwise, data are to be entered as a positive number.\n\nThis form requests details of derivatives held by an ADI in accordance with the 2008 System of National Accounts and Balance of Payments Manual 6 concept of derivatives as a financial instrument. The reporting basis is not consistent with the Australian Accounting Standards.","sortOrder":11},{"sectionNumber":"Derivatives","sectionType":"part","heading":"Derivatives","content":"## Derivatives\n\nDerivatives should be reported as gross positions i.e. derivatives contracts should not be offset against each other. Opening and closing positions on a gross basis are to be reported as being in either a positive or negative position by counterparty.\n\nWhen reporting gross positions of derivatives with resident or non-resident counterparties, transactions represent the settlement of the mark to market positive or negative position. Specifically, transactions in derivatives represent the payment to initiate the contract less the payment to settle the contract within the quarter, and include associated cash flows such as interest payments, premiums and non-repayable variation margins (where they are treated as settling the derivative).\n\nWhen reporting gross positions of derivatives with resident and non-resident counterparties, revaluations represents the holding gains and losses arising from changes in market values of the derivatives and other changes that are not accounted for in transactions during the quarter. Revaluations are used to reconcile opening and closing positions.\n\nIf there is a discrepancy remaining between opening and closing positions, this will be mainly due to derivatives that have changed from a gross positive mark to market value position to a gross negative mark to market value position during the quarter or vice versa (switching). Resolve this discrepancy by making the appropriate amendment to revaluations.\n\nFor non-resident derivatives, revaluations are to be reported split into market value changes, exchange rate variations and other changes.","sortOrder":12},{"sectionNumber":"Clearing houses and central counterparti","sectionType":"part","heading":"Clearing houses and central counterparties","content":"## Clearing houses and central counterparties\n\nReporting of net transactions and revaluations are to be reported on a net basis when the counterparty is a clearing house or a central counterparty.","sortOrder":13},{"sectionNumber":"Margining","sectionType":"part","heading":"Margining","content":"## Margining\n\nIf a derivative is margined it means the variation margin is netted against the derivative.\n\nDerivatives can be partially margined due to timing differences and in situations where margin payments are only required when margin thresholds or specific criteria are met. If an agreement specifies that the variation margin is to be used as settlement, then the derivative is margined.\n\nIf the variation margin is collateralised or the derivative is not margined at all, this means the variation margin is not netted against the derivative. These derivatives should be reported as being not margined.","sortOrder":14},{"sectionNumber":"Futures","sectionType":"part","heading":"Futures","content":"## Futures\n\nReporting of net transactions and revaluations are to be reported on a net basis when the financial instrument is a future. Futures should be reported only in item 9.\n\nFutures are exchange-traded forward contracts. They have the following unique features:\n\n they have a value of zero for the opening and closing positions as they are fully margined (or settled) daily to square off any mark to market changes;\n a reporting institution can have several contracts during a period with the exchange that are settled on a net basis.","sortOrder":15},{"sectionNumber":"Values","sectionType":"part","heading":"Values","content":"## Values\n\nThe valuation basis for all derivatives reported on the ARF 722.0 is the market value effective for the reporting period. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the end of the reporting period. The value of the underlying financial instrument should not be included, except as it relates to the market value of the derivatives.\n\nReport values on ARF 722.0 as whole dollars.","sortOrder":16},{"sectionNumber":"Standard Business Reporting (SBR)","sectionType":"part","heading":"Standard Business Reporting (SBR)","content":"## Standard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting balance of the item collected.","sortOrder":17},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Specific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ are examples and should not be taken as an exhaustive list of items to be included or excluded.\n\nSection A: Derivatives with counterparties excluding clearing houses and central counterparties","sortOrder":18},{"sectionNumber":"1. Derivatives with gross positive mark ","sectionType":"division","heading":"1. Derivatives with gross positive mark to market values and resident counterparties excluding clearing houses and central counterparties","content":"### 1. Derivatives with gross positive mark to market values and resident counterparties excluding clearing houses and central counterparties\n\nItem 1 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross positive mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 1.1(3) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 1.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 1.1(4) is a derived item. Report the value of transactions in item 1.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 1.1(5) is a derived item. Report the value of revaluations in item 1.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross positive mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 1.1(6) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 1.1(6) as the sum of column 6. |","sortOrder":19},{"sectionNumber":"2. Derivatives with gross negative mark ","sectionType":"division","heading":"2. Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties","content":"### 2. Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties\n\nItem 2 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross negative mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 2.1(3) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 2.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 2.1(4) is a derived item. Report the value of transactions in item 2.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 2.1(5) is a derived item. Report the value of revaluations in item 2.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross negative mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 2.1(6) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 2.1(6) as the sum of column 6. |","sortOrder":20},{"sectionNumber":"3. Derivatives with gross positive mark ","sectionType":"division","heading":"3. Derivatives with gross positive mark to market values and non-resident counterparties excluding clearing houses and central counterparties","content":"### 3. Derivatives with gross positive mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 3 collects information on the value of derivatives with a gross positive mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties, by country.\n\nItem 3 also collects movements in the value of holdings of derivatives with a gross positive mark to market value due to payments and receipts from, and due to transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position for the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 3.1(2) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 3.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross positive mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 3.1(3) is a derived item. Report the value of in item 3.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 3.1(4) is a derived item. Report the value of market value changes in item 3.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 3.1(5) is a derived item. Report the value of exchange rate variations in item 3.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 3.1(6) is a derived item. Report the value of other changes in item 3.1(6) as the sum of column 6. |\n| Column 7 | Report the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 3.1(7) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 3.1(7) as the sum of column 7. |","sortOrder":21},{"sectionNumber":"4. Derivatives with gro­­­­ss negative m","sectionType":"division","heading":"4. Derivatives with gro­­­­ss negative mark to market values and non-resident counterparties excluding clearing houses and central counterparties","content":"### 4. Derivatives with gro­­­­ss negative mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 4 collects information on the value of derivatives with a gross negative mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives with a gross negative mark to market value due to payments and receipts from, and due to, transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position with gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 4.1(2) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 4.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross negative mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 4.1(3) is a derived item. Report the value of transactions in item 4.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 4.1(4) is a derived item. Report the value of market value changes in item 4.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 4.1(5) is a derived item. Report the value of exchange rate variations in item 4.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 4.1(6) is a derived item. Report the value of other changes in item 4.1(6) as the sum of column 6. |\n| Column 7 | Report the closing position for gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 4.1(7) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 4.1(7) as the sum of column 7. |","sortOrder":22},{"sectionNumber":"Section B: Derivatives with clearing hou","sectionType":"part","heading":"Section B: Derivatives with clearing houses and central counterparties that are margined","content":"Reporting Form ARF 722.0\n\nABS/RBA Derivatives\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 722.0 ABS/RBA Derivatives (ARF 722.0). ARF 722.0 collects information relating to the positions and transactions of authorised deposit-taking institutions (ADIs)’s SNA / BPM6 derivatives.\n\nFor the purposes of reporting under ARF 722.0, derivatives exclude employee stock options.[\\[2\\]](#_ftn2)\n\nInformation reported in ARF 722.0 is required primarily for the purposes of the ABS. The information is required for various purposes, including the compilation of Australia’s National Accounts. The information may also be used by the RBA and APRA for prudential, policy and/or publication purposes.\n\n## Reporting level\n\nARF 722.0 must be completed for each ADI to which this Reporting Standard applies under paragraph 4.\n\n## Reporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nFor reporting purposes, unless specified otherwise, data are to be entered as a positive number.\n\nThis form requests details of derivatives held by an ADI in accordance with the 2008 System of National Accounts and Balance of Payments Manual 6 concept of derivatives as a financial instrument. The reporting basis is not consistent with the Australian Accounting Standards.\n\n## Derivatives\n\nDerivatives should be reported as gross positions i.e. derivatives contracts should not be offset against each other. Opening and closing positions on a gross basis are to be reported as being in either a positive or negative position by counterparty.\n\nWhen reporting gross positions of derivatives with resident or non-resident counterparties, transactions represent the settlement of the mark to market positive or negative position. Specifically, transactions in derivatives represent the payment to initiate the contract less the payment to settle the contract within the quarter, and include associated cash flows such as interest payments, premiums and non-repayable variation margins (where they are treated as settling the derivative).\n\nWhen reporting gross positions of derivatives with resident and non-resident counterparties, revaluations represents the holding gains and losses arising from changes in market values of the derivatives and other changes that are not accounted for in transactions during the quarter. Revaluations are used to reconcile opening and closing positions.\n\nIf there is a discrepancy remaining between opening and closing positions, this will be mainly due to derivatives that have changed from a gross positive mark to market value position to a gross negative mark to market value position during the quarter or vice versa (switching). Resolve this discrepancy by making the appropriate amendment to revaluations.\n\nFor non-resident derivatives, revaluations are to be reported split into market value changes, exchange rate variations and other changes.\n\n## Clearing houses and central counterparties\n\nReporting of net transactions and revaluations are to be reported on a net basis when the counterparty is a clearing house or a central counterparty.\n\n## Margining\n\nIf a derivative is margined it means the variation margin is netted against the derivative.\n\nDerivatives can be partially margined due to timing differences and in situations where margin payments are only required when margin thresholds or specific criteria are met. If an agreement specifies that the variation margin is to be used as settlement, then the derivative is margined.\n\nIf the variation margin is collateralised or the derivative is not margined at all, this means the variation margin is not netted against the derivative. These derivatives should be reported as being not margined.\n\n## Futures\n\nReporting of net transactions and revaluations are to be reported on a net basis when the financial instrument is a future. Futures should be reported only in item 9.\n\nFutures are exchange-traded forward contracts. They have the following unique features:\n\n they have a value of zero for the opening and closing positions as they are fully margined (or settled) daily to square off any mark to market changes;\n a reporting institution can have several contracts during a period with the exchange that are settled on a net basis.\n\n## Values\n\nThe valuation basis for all derivatives reported on the ARF 722.0 is the market value effective for the reporting period. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the end of the reporting period. The value of the underlying financial instrument should not be included, except as it relates to the market value of the derivatives.\n\nReport values on ARF 722.0 as whole dollars.\n\n## Standard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting balance of the item collected.\n\n# Specific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ are examples and should not be taken as an exhaustive list of items to be included or excluded.\n\nSection A: Derivatives with counterparties excluding clearing houses and central counterparties\n\n### 1. Derivatives with gross positive mark to market values and resident counterparties excluding clearing houses and central counterparties\n\nItem 1 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross positive mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 1.1(3) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 1.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 1.1(4) is a derived item. Report the value of transactions in item 1.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 1.1(5) is a derived item. Report the value of revaluations in item 1.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross positive mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 1.1(6) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 1.1(6) as the sum of column 6. |\n\n### 2. Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties\n\nItem 2 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross negative mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 2.1(3) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 2.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 2.1(4) is a derived item. Report the value of transactions in item 2.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 2.1(5) is a derived item. Report the value of revaluations in item 2.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross negative mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 2.1(6) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 2.1(6) as the sum of column 6. |\n\n### 3. Derivatives with gross positive mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 3 collects information on the value of derivatives with a gross positive mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties, by country.\n\nItem 3 also collects movements in the value of holdings of derivatives with a gross positive mark to market value due to payments and receipts from, and due to transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position for the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 3.1(2) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 3.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross positive mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 3.1(3) is a derived item. Report the value of in item 3.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 3.1(4) is a derived item. Report the value of market value changes in item 3.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 3.1(5) is a derived item. Report the value of exchange rate variations in item 3.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 3.1(6) is a derived item. Report the value of other changes in item 3.1(6) as the sum of column 6. |\n| Column 7 | Report the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 3.1(7) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 3.1(7) as the sum of column 7. |\n\n \n\n### 4. Derivatives with gro­­­­ss negative mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 4 collects information on the value of derivatives with a gross negative mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives with a gross negative mark to market value due to payments and receipts from, and due to, transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position with gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 4.1(2) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 4.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross negative mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 4.1(3) is a derived item. Report the value of transactions in item 4.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 4.1(4) is a derived item. Report the value of market value changes in item 4.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 4.1(5) is a derived item. Report the value of exchange rate variations in item 4.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 4.1(6) is a derived item. Report the value of other changes in item 4.1(6) as the sum of column 6. |\n| Column 7 | Report the closing position for gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 4.1(7) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 4.1(7) as the sum of column 7. |\n\n## Section B: Derivatives with clearing houses and central counterparties that are margined\n\n### 5. Derivatives with resident and non-resident clearing houses and central counterparties that are margined\n\nItem 5 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 5, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 5.1(3) is a derived item. Report the value of the net opening position in item 5.1(3) as the sum of column 3. The value in item 5.1(3) should equal the value of item 5.1(4) less item 5.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 5.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 5.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 5.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 5.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 5.1(6) is a derived item. Report the value of net transactions in item 5.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 5.1(7) is a derived item. Report the value of market value changes in item 5.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 5.1(8) is a derived item. Report the value of exchange rate variations in item 5.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 5.1(9) is a derived item. Report the value of other changes in item 5.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 5.1(10) is a derived item. Report the value of the net closing position in item 5.1(10) as the sum of column 10. The value in item 5.1(10) should equal the value in item 5.1(11) less item 5.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 5.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 5.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 5.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 5.1(12) as the sum of column 12. |\n\n## Section C: Derivatives with clearing houses and central counterparties that are not margined\n\n### 6. Derivatives with resident and non-resident clearing houses and central counterparties that are not margined\n\nItem 6 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are not margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 6, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 6.1(3) is a derived item. Report the value of the net opening position in item 6.1(3) as the sum of column 3. The value in item 6.1(3) should equal the value of item 6.1(4) les item 6.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 6.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 6.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 6.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 6.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 6.1(6) is a derived item. Report the value of net transactions in item 6.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 6.1(7) is a derived item. Report the value of market value changes in item 6.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 6.1(8) is a derived item. Report the value of exchange rate variations in item 6.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 6.1(9) is a derived item. Report the value of other changes in item 6.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 6.1(10) is a derived item. Report the value of the net closing position in item 6.1(10) as the sum of column 10. The value in item 6.1(10) should equal the value of item 6.1(11) less item 6.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 6.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 6.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 6.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 6.1(12) as the sum of column 12. |\n\n## Section D: Derivatives with all non-resident counterparties\n\n### 7. Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 7 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 7 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency. (see List 1.2 for further details.)Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross positive mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n### 8. Derivatives with closing gross negative mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 8 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 8 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross negative mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n## \nSection E: Futures\n\nSection E collects information on futures.\n\n### 9. Futures with resident and non-resident counterparties\n\nItem 9 collects information on movements in the value of futures due to net transactions and gross positive and gross negative revaluations.\n\nReport separately for resident and non-resident counterparties. Resident means that the country of exchange is Australia.\n\n| Column 1 | Report the country of exchange. If the counterparty is a resident counterparty, report the country as Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the net transactions of futures.Reporting basis: report column 2 during the reporting period. |\n| Column 3 | Report the gross positive value of revaluations of futures.Reporting basis: report column 3 during the reporting period. |\n| Column 4 | Report the gross negative value of revaluations of futures.Reporting basis: report column 4 during the reporting period. |\n\n## \nSection F: Adjustments\n\nSection F collects information on adjustments.\n\n### 10. Counterparty-level adjustments\n\nItem 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.\n\nIf no adjustments are included in reported values for other items, reporting of this item is not required.\n\nReport separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.\n\n| Column 1 | Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2). |\n\n## \nLists\n\n| List 1.1 | Report derivatives excluding clearing houses and central counterparties.Report for each combination of type of counterparty and instrument type: the opening position gross positive/negative mark to market value, transactions, the revaluations and closing position gross positive/negative mark to market value.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;other resident entities not already reported above.The instrument types are:options;forwards;swaps; andany other instrument types not reported above, excluding futures. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| List 1.2 | Report derivatives with non-resident counterparty.Report for residual maturity profile, the selected currency in which the assets or liabilities are likely to be repaid.Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period.The selected currencies are:Australian dollar (AUD);U.S. dollar (USD);Pound sterling (GBP);Japanese yen (JPY);Euro (EUR);Swiss franc (CHF);Chinese renminbi (RMB);South Korean won (KRW);New Zealand dollar (NZD);Indian Rupee (INR);South African rand (ZAR);Canadian dollar (CAD); andother (any other currency not reported above). |\n| List 1.3 | Report derivatives including clearing houses and central counterparties.Report for each counterparty type the value of adjustments applied at that counterparty level during the reporting period.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;clearing houses and central counterparties; andother resident entities not already reported above. |","sortOrder":23},{"sectionNumber":"5. Derivatives with resident and non-res","sectionType":"division","heading":"5. Derivatives with resident and non-resident clearing houses and central counterparties that are margined","content":"### 5. Derivatives with resident and non-resident clearing houses and central counterparties that are margined\n\nItem 5 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 5, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 5.1(3) is a derived item. Report the value of the net opening position in item 5.1(3) as the sum of column 3. The value in item 5.1(3) should equal the value of item 5.1(4) less item 5.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 5.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 5.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 5.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 5.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 5.1(6) is a derived item. Report the value of net transactions in item 5.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 5.1(7) is a derived item. Report the value of market value changes in item 5.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 5.1(8) is a derived item. Report the value of exchange rate variations in item 5.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 5.1(9) is a derived item. Report the value of other changes in item 5.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 5.1(10) is a derived item. Report the value of the net closing position in item 5.1(10) as the sum of column 10. The value in item 5.1(10) should equal the value in item 5.1(11) less item 5.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 5.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 5.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 5.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 5.1(12) as the sum of column 12. |","sortOrder":24},{"sectionNumber":"Section C: Derivatives with clearing hou","sectionType":"part","heading":"Section C: Derivatives with clearing houses and central counterparties that are not margined","content":"Reporting Form ARF 722.0\n\nABS/RBA Derivatives\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 722.0 ABS/RBA Derivatives (ARF 722.0). ARF 722.0 collects information relating to the positions and transactions of authorised deposit-taking institutions (ADIs)’s SNA / BPM6 derivatives.\n\nFor the purposes of reporting under ARF 722.0, derivatives exclude employee stock options.[\\[2\\]](#_ftn2)\n\nInformation reported in ARF 722.0 is required primarily for the purposes of the ABS. The information is required for various purposes, including the compilation of Australia’s National Accounts. The information may also be used by the RBA and APRA for prudential, policy and/or publication purposes.\n\n## Reporting level\n\nARF 722.0 must be completed for each ADI to which this Reporting Standard applies under paragraph 4.\n\n## Reporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nFor reporting purposes, unless specified otherwise, data are to be entered as a positive number.\n\nThis form requests details of derivatives held by an ADI in accordance with the 2008 System of National Accounts and Balance of Payments Manual 6 concept of derivatives as a financial instrument. The reporting basis is not consistent with the Australian Accounting Standards.\n\n## Derivatives\n\nDerivatives should be reported as gross positions i.e. derivatives contracts should not be offset against each other. Opening and closing positions on a gross basis are to be reported as being in either a positive or negative position by counterparty.\n\nWhen reporting gross positions of derivatives with resident or non-resident counterparties, transactions represent the settlement of the mark to market positive or negative position. Specifically, transactions in derivatives represent the payment to initiate the contract less the payment to settle the contract within the quarter, and include associated cash flows such as interest payments, premiums and non-repayable variation margins (where they are treated as settling the derivative).\n\nWhen reporting gross positions of derivatives with resident and non-resident counterparties, revaluations represents the holding gains and losses arising from changes in market values of the derivatives and other changes that are not accounted for in transactions during the quarter. Revaluations are used to reconcile opening and closing positions.\n\nIf there is a discrepancy remaining between opening and closing positions, this will be mainly due to derivatives that have changed from a gross positive mark to market value position to a gross negative mark to market value position during the quarter or vice versa (switching). Resolve this discrepancy by making the appropriate amendment to revaluations.\n\nFor non-resident derivatives, revaluations are to be reported split into market value changes, exchange rate variations and other changes.\n\n## Clearing houses and central counterparties\n\nReporting of net transactions and revaluations are to be reported on a net basis when the counterparty is a clearing house or a central counterparty.\n\n## Margining\n\nIf a derivative is margined it means the variation margin is netted against the derivative.\n\nDerivatives can be partially margined due to timing differences and in situations where margin payments are only required when margin thresholds or specific criteria are met. If an agreement specifies that the variation margin is to be used as settlement, then the derivative is margined.\n\nIf the variation margin is collateralised or the derivative is not margined at all, this means the variation margin is not netted against the derivative. These derivatives should be reported as being not margined.\n\n## Futures\n\nReporting of net transactions and revaluations are to be reported on a net basis when the financial instrument is a future. Futures should be reported only in item 9.\n\nFutures are exchange-traded forward contracts. They have the following unique features:\n\n they have a value of zero for the opening and closing positions as they are fully margined (or settled) daily to square off any mark to market changes;\n a reporting institution can have several contracts during a period with the exchange that are settled on a net basis.\n\n## Values\n\nThe valuation basis for all derivatives reported on the ARF 722.0 is the market value effective for the reporting period. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the end of the reporting period. The value of the underlying financial instrument should not be included, except as it relates to the market value of the derivatives.\n\nReport values on ARF 722.0 as whole dollars.\n\n## Standard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting balance of the item collected.\n\n# Specific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ are examples and should not be taken as an exhaustive list of items to be included or excluded.\n\nSection A: Derivatives with counterparties excluding clearing houses and central counterparties\n\n### 1. Derivatives with gross positive mark to market values and resident counterparties excluding clearing houses and central counterparties\n\nItem 1 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross positive mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 1.1(3) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 1.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 1.1(4) is a derived item. Report the value of transactions in item 1.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 1.1(5) is a derived item. Report the value of revaluations in item 1.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross positive mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 1.1(6) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 1.1(6) as the sum of column 6. |\n\n### 2. Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties\n\nItem 2 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross negative mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 2.1(3) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 2.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 2.1(4) is a derived item. Report the value of transactions in item 2.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 2.1(5) is a derived item. Report the value of revaluations in item 2.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross negative mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 2.1(6) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 2.1(6) as the sum of column 6. |\n\n### 3. Derivatives with gross positive mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 3 collects information on the value of derivatives with a gross positive mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties, by country.\n\nItem 3 also collects movements in the value of holdings of derivatives with a gross positive mark to market value due to payments and receipts from, and due to transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position for the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 3.1(2) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 3.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross positive mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 3.1(3) is a derived item. Report the value of in item 3.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 3.1(4) is a derived item. Report the value of market value changes in item 3.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 3.1(5) is a derived item. Report the value of exchange rate variations in item 3.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 3.1(6) is a derived item. Report the value of other changes in item 3.1(6) as the sum of column 6. |\n| Column 7 | Report the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 3.1(7) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 3.1(7) as the sum of column 7. |\n\n \n\n### 4. Derivatives with gro­­­­ss negative mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 4 collects information on the value of derivatives with a gross negative mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives with a gross negative mark to market value due to payments and receipts from, and due to, transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position with gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 4.1(2) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 4.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross negative mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 4.1(3) is a derived item. Report the value of transactions in item 4.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 4.1(4) is a derived item. Report the value of market value changes in item 4.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 4.1(5) is a derived item. Report the value of exchange rate variations in item 4.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 4.1(6) is a derived item. Report the value of other changes in item 4.1(6) as the sum of column 6. |\n| Column 7 | Report the closing position for gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 4.1(7) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 4.1(7) as the sum of column 7. |\n\n## Section B: Derivatives with clearing houses and central counterparties that are margined\n\n### 5. Derivatives with resident and non-resident clearing houses and central counterparties that are margined\n\nItem 5 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 5, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 5.1(3) is a derived item. Report the value of the net opening position in item 5.1(3) as the sum of column 3. The value in item 5.1(3) should equal the value of item 5.1(4) less item 5.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 5.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 5.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 5.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 5.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 5.1(6) is a derived item. Report the value of net transactions in item 5.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 5.1(7) is a derived item. Report the value of market value changes in item 5.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 5.1(8) is a derived item. Report the value of exchange rate variations in item 5.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 5.1(9) is a derived item. Report the value of other changes in item 5.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 5.1(10) is a derived item. Report the value of the net closing position in item 5.1(10) as the sum of column 10. The value in item 5.1(10) should equal the value in item 5.1(11) less item 5.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 5.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 5.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 5.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 5.1(12) as the sum of column 12. |\n\n## Section C: Derivatives with clearing houses and central counterparties that are not margined\n\n### 6. Derivatives with resident and non-resident clearing houses and central counterparties that are not margined\n\nItem 6 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are not margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 6, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 6.1(3) is a derived item. Report the value of the net opening position in item 6.1(3) as the sum of column 3. The value in item 6.1(3) should equal the value of item 6.1(4) les item 6.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 6.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 6.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 6.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 6.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 6.1(6) is a derived item. Report the value of net transactions in item 6.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 6.1(7) is a derived item. Report the value of market value changes in item 6.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 6.1(8) is a derived item. Report the value of exchange rate variations in item 6.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 6.1(9) is a derived item. Report the value of other changes in item 6.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 6.1(10) is a derived item. Report the value of the net closing position in item 6.1(10) as the sum of column 10. The value in item 6.1(10) should equal the value of item 6.1(11) less item 6.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 6.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 6.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 6.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 6.1(12) as the sum of column 12. |\n\n## Section D: Derivatives with all non-resident counterparties\n\n### 7. Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 7 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 7 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency. (see List 1.2 for further details.)Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross positive mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n### 8. Derivatives with closing gross negative mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 8 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 8 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross negative mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n## \nSection E: Futures\n\nSection E collects information on futures.\n\n### 9. Futures with resident and non-resident counterparties\n\nItem 9 collects information on movements in the value of futures due to net transactions and gross positive and gross negative revaluations.\n\nReport separately for resident and non-resident counterparties. Resident means that the country of exchange is Australia.\n\n| Column 1 | Report the country of exchange. If the counterparty is a resident counterparty, report the country as Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the net transactions of futures.Reporting basis: report column 2 during the reporting period. |\n| Column 3 | Report the gross positive value of revaluations of futures.Reporting basis: report column 3 during the reporting period. |\n| Column 4 | Report the gross negative value of revaluations of futures.Reporting basis: report column 4 during the reporting period. |\n\n## \nSection F: Adjustments\n\nSection F collects information on adjustments.\n\n### 10. Counterparty-level adjustments\n\nItem 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.\n\nIf no adjustments are included in reported values for other items, reporting of this item is not required.\n\nReport separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.\n\n| Column 1 | Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2). |\n\n## \nLists\n\n| List 1.1 | Report derivatives excluding clearing houses and central counterparties.Report for each combination of type of counterparty and instrument type: the opening position gross positive/negative mark to market value, transactions, the revaluations and closing position gross positive/negative mark to market value.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;other resident entities not already reported above.The instrument types are:options;forwards;swaps; andany other instrument types not reported above, excluding futures. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| List 1.2 | Report derivatives with non-resident counterparty.Report for residual maturity profile, the selected currency in which the assets or liabilities are likely to be repaid.Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period.The selected currencies are:Australian dollar (AUD);U.S. dollar (USD);Pound sterling (GBP);Japanese yen (JPY);Euro (EUR);Swiss franc (CHF);Chinese renminbi (RMB);South Korean won (KRW);New Zealand dollar (NZD);Indian Rupee (INR);South African rand (ZAR);Canadian dollar (CAD); andother (any other currency not reported above). |\n| List 1.3 | Report derivatives including clearing houses and central counterparties.Report for each counterparty type the value of adjustments applied at that counterparty level during the reporting period.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;clearing houses and central counterparties; andother resident entities not already reported above. |","sortOrder":25},{"sectionNumber":"6. Derivatives with resident and non-res","sectionType":"division","heading":"6. Derivatives with resident and non-resident clearing houses and central counterparties that are not margined","content":"### 6. Derivatives with resident and non-resident clearing houses and central counterparties that are not margined\n\nItem 6 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are not margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 6, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 6.1(3) is a derived item. Report the value of the net opening position in item 6.1(3) as the sum of column 3. The value in item 6.1(3) should equal the value of item 6.1(4) les item 6.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 6.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 6.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 6.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 6.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 6.1(6) is a derived item. Report the value of net transactions in item 6.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 6.1(7) is a derived item. Report the value of market value changes in item 6.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 6.1(8) is a derived item. Report the value of exchange rate variations in item 6.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 6.1(9) is a derived item. Report the value of other changes in item 6.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 6.1(10) is a derived item. Report the value of the net closing position in item 6.1(10) as the sum of column 10. The value in item 6.1(10) should equal the value of item 6.1(11) less item 6.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 6.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 6.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 6.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 6.1(12) as the sum of column 12. |","sortOrder":26},{"sectionNumber":"Section D: Derivatives with all non-resi","sectionType":"part","heading":"Section D: Derivatives with all non-resident counterparties","content":"Reporting Form ARF 722.0\n\nABS/RBA Derivatives\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 722.0 ABS/RBA Derivatives (ARF 722.0). ARF 722.0 collects information relating to the positions and transactions of authorised deposit-taking institutions (ADIs)’s SNA / BPM6 derivatives.\n\nFor the purposes of reporting under ARF 722.0, derivatives exclude employee stock options.[\\[2\\]](#_ftn2)\n\nInformation reported in ARF 722.0 is required primarily for the purposes of the ABS. The information is required for various purposes, including the compilation of Australia’s National Accounts. The information may also be used by the RBA and APRA for prudential, policy and/or publication purposes.\n\n## Reporting level\n\nARF 722.0 must be completed for each ADI to which this Reporting Standard applies under paragraph 4.\n\n## Reporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nFor reporting purposes, unless specified otherwise, data are to be entered as a positive number.\n\nThis form requests details of derivatives held by an ADI in accordance with the 2008 System of National Accounts and Balance of Payments Manual 6 concept of derivatives as a financial instrument. The reporting basis is not consistent with the Australian Accounting Standards.\n\n## Derivatives\n\nDerivatives should be reported as gross positions i.e. derivatives contracts should not be offset against each other. Opening and closing positions on a gross basis are to be reported as being in either a positive or negative position by counterparty.\n\nWhen reporting gross positions of derivatives with resident or non-resident counterparties, transactions represent the settlement of the mark to market positive or negative position. Specifically, transactions in derivatives represent the payment to initiate the contract less the payment to settle the contract within the quarter, and include associated cash flows such as interest payments, premiums and non-repayable variation margins (where they are treated as settling the derivative).\n\nWhen reporting gross positions of derivatives with resident and non-resident counterparties, revaluations represents the holding gains and losses arising from changes in market values of the derivatives and other changes that are not accounted for in transactions during the quarter. Revaluations are used to reconcile opening and closing positions.\n\nIf there is a discrepancy remaining between opening and closing positions, this will be mainly due to derivatives that have changed from a gross positive mark to market value position to a gross negative mark to market value position during the quarter or vice versa (switching). Resolve this discrepancy by making the appropriate amendment to revaluations.\n\nFor non-resident derivatives, revaluations are to be reported split into market value changes, exchange rate variations and other changes.\n\n## Clearing houses and central counterparties\n\nReporting of net transactions and revaluations are to be reported on a net basis when the counterparty is a clearing house or a central counterparty.\n\n## Margining\n\nIf a derivative is margined it means the variation margin is netted against the derivative.\n\nDerivatives can be partially margined due to timing differences and in situations where margin payments are only required when margin thresholds or specific criteria are met. If an agreement specifies that the variation margin is to be used as settlement, then the derivative is margined.\n\nIf the variation margin is collateralised or the derivative is not margined at all, this means the variation margin is not netted against the derivative. These derivatives should be reported as being not margined.\n\n## Futures\n\nReporting of net transactions and revaluations are to be reported on a net basis when the financial instrument is a future. Futures should be reported only in item 9.\n\nFutures are exchange-traded forward contracts. They have the following unique features:\n\n they have a value of zero for the opening and closing positions as they are fully margined (or settled) daily to square off any mark to market changes;\n a reporting institution can have several contracts during a period with the exchange that are settled on a net basis.\n\n## Values\n\nThe valuation basis for all derivatives reported on the ARF 722.0 is the market value effective for the reporting period. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the end of the reporting period. The value of the underlying financial instrument should not be included, except as it relates to the market value of the derivatives.\n\nReport values on ARF 722.0 as whole dollars.\n\n## Standard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting balance of the item collected.\n\n# Specific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ are examples and should not be taken as an exhaustive list of items to be included or excluded.\n\nSection A: Derivatives with counterparties excluding clearing houses and central counterparties\n\n### 1. Derivatives with gross positive mark to market values and resident counterparties excluding clearing houses and central counterparties\n\nItem 1 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross positive mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 1.1(3) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 1.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 1.1(4) is a derived item. Report the value of transactions in item 1.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 1.1(5) is a derived item. Report the value of revaluations in item 1.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross positive mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 1.1(6) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 1.1(6) as the sum of column 6. |\n\n### 2. Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties\n\nItem 2 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the type of counterparty (see List 1.1 for further details). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for further details). |\n| Column 3 | Report the opening position which results in a gross negative mark to market value.Reporting basis: report column 3 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 2.1(3) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 2.1(3) as the sum of column 3. |\n| Column 4 | Report the value of transactions.Reporting basis: report column 4 during the reporting period.Item 2.1(4) is a derived item. Report the value of transactions in item 2.1(4) as the sum of column 4. |\n| Column 5 | Report the value of revaluations.Reporting basis: report column 5 during the reporting period.Item 2.1(5) is a derived item. Report the value of revaluations in item 2.1(5) as the sum of column 5. |\n| Column 6 | Report the value of the closing position which results in a gross negative mark to market value.Reporting basis: report column 6 as at the end of the reporting period.Item 2.1(6) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 2.1(6) as the sum of column 6. |\n\n### 3. Derivatives with gross positive mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 3 collects information on the value of derivatives with a gross positive mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties, by country.\n\nItem 3 also collects movements in the value of holdings of derivatives with a gross positive mark to market value due to payments and receipts from, and due to transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position for the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.Item 3.1(2) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 3.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross positive mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 3.1(3) is a derived item. Report the value of in item 3.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 3.1(4) is a derived item. Report the value of market value changes in item 3.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 3.1(5) is a derived item. Report the value of exchange rate variations in item 3.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 3.1(6) is a derived item. Report the value of other changes in item 3.1(6) as the sum of column 6. |\n| Column 7 | Report the gross positive mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 3.1(7) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 3.1(7) as the sum of column 7. |\n\n \n\n### 4. Derivatives with gro­­­­ss negative mark to market values and non-resident counterparties excluding clearing houses and central counterparties\n\nItem 4 collects information on the value of derivatives with a gross negative mark to market value at the beginning and end of the reporting period with non-resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives with a gross negative mark to market value due to payments and receipts from, and due to, transactions and market value changes, exchange rate variations and other changes that occurred during the reporting period.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country in which the immediate non-resident debtor resides.The residency of a financial derivative instrument is determined by the residence of the issuer rather than the country of issuance of the financial instrument itself. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the opening position with gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 2 as at the beginning of the reporting period.The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.Item 4.1(2) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 4.1(2) as the sum of column 2. |\n| Column 3 | Report the value of transactions of derivatives with a gross negative mark to market value and non-resident counterparty.Reporting basis: report column 3 during the reporting period.Item 4.1(3) is a derived item. Report the value of transactions in item 4.1(3) as the sum of column 3. |\n| Column 4 | Report the value of market value changes.Reporting basis: report column 4 during the reporting period.If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.Item 4.1(4) is a derived item. Report the value of market value changes in item 4.1(4) as the sum of column 4. |\n| Column 5 | Report the value of exchange rate variations.Reporting basis: report column 5 during the reporting period.Item 4.1(5) is a derived item. Report the value of exchange rate variations in item 4.1(5) as the sum of column 5. |\n| Column 6 | Report the value of other changes.Reporting basis: report column 6 during the reporting period.Item 4.1(6) is a derived item. Report the value of other changes in item 4.1(6) as the sum of column 6. |\n| Column 7 | Report the closing position for gross negative mark to market value of derivatives with non-resident debtors.Reporting basis: report column 7 as at the end of the reporting period.Item 4.1(7) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 4.1(7) as the sum of column 7. |\n\n## Section B: Derivatives with clearing houses and central counterparties that are margined\n\n### 5. Derivatives with resident and non-resident clearing houses and central counterparties that are margined\n\nItem 5 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 5, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 5.1(3) is a derived item. Report the value of the net opening position in item 5.1(3) as the sum of column 3. The value in item 5.1(3) should equal the value of item 5.1(4) less item 5.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 5.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 5.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 5.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 5.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 5.1(6) is a derived item. Report the value of net transactions in item 5.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 5.1(7) is a derived item. Report the value of market value changes in item 5.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 5.1(8) is a derived item. Report the value of exchange rate variations in item 5.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 5.1(9) is a derived item. Report the value of other changes in item 5.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 5.1(10) is a derived item. Report the value of the net closing position in item 5.1(10) as the sum of column 10. The value in item 5.1(10) should equal the value in item 5.1(11) less item 5.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 5.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 5.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 5.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 5.1(12) as the sum of column 12. |\n\n## Section C: Derivatives with clearing houses and central counterparties that are not margined\n\n### 6. Derivatives with resident and non-resident clearing houses and central counterparties that are not margined\n\nItem 6 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are not margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during the reporting period. In Item 6, movement information does not have to be split by side, e.g. by gross positive or gross negative.\n\nFutures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |\n| --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |\n| Column 3 | Report the net opening position.Reporting basis: report column 3 as at the beginning of the reporting period.Item 6.1(3) is a derived item. Report the value of the net opening position in item 6.1(3) as the sum of column 3. The value in item 6.1(3) should equal the value of item 6.1(4) les item 6.1(5). |\n| Column 4 | Report the opening position, of which gross positive.Reporting basis: report column 4 as at the beginning of the reporting period.Item 6.1(4) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 6.1(4) as the sum of column 4. |\n| Column 5 | Report the opening position, of which gross negative.Reporting basis: report column 5 as at the beginning of the reporting period.Item 6.1(5) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 6.1(5) as the sum of column 5. |\n| Column 6 | Report the value of net transactions.Reporting basis: report column 6 during the reporting period.Item 6.1(6) is a derived item. Report the value of net transactions in item 6.1(6) as the sum of column 6. |\n| Column 7 | Report the value of market value changes.Reporting basis: report column 7 during the reporting period.Item 6.1(7) is a derived item. Report the value of market value changes in item 6.1(7) as the sum of column 7. |\n| Column 8 | Report the value of exchange rate variations.Reporting basis: report column 8 during the reporting period.Item 6.1(8) is a derived item. Report the value of exchange rate variations in item 6.1(8) as the sum of column 8. |\n| Column 9 | Report the value of other changes.Reporting basis: report column 9 during the reporting period.Item 6.1(9) is a derived item. Report the value of other changes in item 6.1(9) as the sum of column 9. |\n| Column 10 | Report the net closing position.Reporting basis: report column 10 as at the end of the reporting period.Item 6.1(10) is a derived item. Report the value of the net closing position in item 6.1(10) as the sum of column 10. The value in item 6.1(10) should equal the value of item 6.1(11) less item 6.1(12). |\n| Column 11 | Report the closing position, of which gross positive.Reporting basis: report column 11 as at the end of the reporting period.Item 6.1(11) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 6.1(11) as the sum of column 11. |\n| Column 12 | Report the closing position, of which gross negative.Reporting basis: report column 12 as at the end of the reporting periodItem 6.1(12) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 6.1(12) as the sum of column 12. |\n\n## Section D: Derivatives with all non-resident counterparties\n\n### 7. Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 7 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 7 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency. (see List 1.2 for further details.)Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross positive mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n### 8. Derivatives with closing gross negative mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 8 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 8 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross negative mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |\n\n## \nSection E: Futures\n\nSection E collects information on futures.\n\n### 9. Futures with resident and non-resident counterparties\n\nItem 9 collects information on movements in the value of futures due to net transactions and gross positive and gross negative revaluations.\n\nReport separately for resident and non-resident counterparties. Resident means that the country of exchange is Australia.\n\n| Column 1 | Report the country of exchange. If the counterparty is a resident counterparty, report the country as Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the net transactions of futures.Reporting basis: report column 2 during the reporting period. |\n| Column 3 | Report the gross positive value of revaluations of futures.Reporting basis: report column 3 during the reporting period. |\n| Column 4 | Report the gross negative value of revaluations of futures.Reporting basis: report column 4 during the reporting period. |\n\n## \nSection F: Adjustments\n\nSection F collects information on adjustments.\n\n### 10. Counterparty-level adjustments\n\nItem 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.\n\nIf no adjustments are included in reported values for other items, reporting of this item is not required.\n\nReport separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.\n\n| Column 1 | Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2). |\n\n## \nLists\n\n| List 1.1 | Report derivatives excluding clearing houses and central counterparties.Report for each combination of type of counterparty and instrument type: the opening position gross positive/negative mark to market value, transactions, the revaluations and closing position gross positive/negative mark to market value.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;other resident entities not already reported above.The instrument types are:options;forwards;swaps; andany other instrument types not reported above, excluding futures. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| List 1.2 | Report derivatives with non-resident counterparty.Report for residual maturity profile, the selected currency in which the assets or liabilities are likely to be repaid.Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period.The selected currencies are:Australian dollar (AUD);U.S. dollar (USD);Pound sterling (GBP);Japanese yen (JPY);Euro (EUR);Swiss franc (CHF);Chinese renminbi (RMB);South Korean won (KRW);New Zealand dollar (NZD);Indian Rupee (INR);South African rand (ZAR);Canadian dollar (CAD); andother (any other currency not reported above). |\n| List 1.3 | Report derivatives including clearing houses and central counterparties.Report for each counterparty type the value of adjustments applied at that counterparty level during the reporting period.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;clearing houses and central counterparties; andother resident entities not already reported above. |","sortOrder":27},{"sectionNumber":"7. Derivatives with closing gross positi","sectionType":"division","heading":"7. Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).","content":"### 7. Derivatives with closing gross positive mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 7 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 7 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency. (see List 1.2 for further details.)Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross positive mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross positive mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |","sortOrder":28},{"sectionNumber":"8. Derivatives with closing gross negati","sectionType":"division","heading":"8. Derivatives with closing gross negative mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).","content":"### 8. Derivatives with closing gross negative mark to market values and non-resident counterparties, by currency and residual maturity (including clearing houses and central counterparties).\n\nItem 8 collects information on the residual maturity profile by selected currencies of derivatives with a non-resident counterparty.\n\nResidual maturity (of the closing positions for the quarter) refers to the time remaining until an asset or liability is due to be fully repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period, and all values should be reported in Australian dollars.\n\nItem 8 includes non-resident clearing houses and central counterparties. Futures should be excluded from this item, and reported only in item 9.\n\n| Column 1 | Currency (of the closing positions) refers to the currency in which the assets or liabilities are likely to be repaid. Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period (see List 1.2 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is less than or equal to 90 days and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 2 as at the end of the reporting period. |\n| Column 3 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 90 days and less than or equal to 6 months and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 3 as at the end of the reporting period. |\n| Column 4 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 6 months and less than or equal to 1 year and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 4 as at the end of the reporting period. |\n| Column 5 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 1 year and less than or equal to 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 5 as at the end of the reporting period. |\n| Column 6 | Report the value of derivatives with a gross negative mark to market value and non-resident counterparty, where the residual term to maturity is more than 5 years and the outstanding position is likely to be repaid in the selected currency (see List 1.2 for further details).Reporting basis: report column 6 as at the end of the reporting period. |\n| Column 7 | Column 7 is a derived item. Report the total value of derivatives with a gross negative mark to market value and non-resident counterparty, as the sum of the selected currency of that row for column 2, column 3, column 4, column 5 and column 6 (see List 1.2 for further details).Reporting basis: report column 7 as at the end of the reporting period. |","sortOrder":29},{"sectionNumber":"Section E: Futures","sectionType":"part","heading":"Section E: Futures","content":"## \nSection E: Futures\n\nSection E collects information on futures.","sortOrder":30},{"sectionNumber":"9. Futures with resident and non-residen","sectionType":"division","heading":"9. Futures with resident and non-resident counterparties","content":"### 9. Futures with resident and non-resident counterparties\n\nItem 9 collects information on movements in the value of futures due to net transactions and gross positive and gross negative revaluations.\n\nReport separately for resident and non-resident counterparties. Resident means that the country of exchange is Australia.\n\n| Column 1 | Report the country of exchange. If the counterparty is a resident counterparty, report the country as Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the net transactions of futures.Reporting basis: report column 2 during the reporting period. |\n| Column 3 | Report the gross positive value of revaluations of futures.Reporting basis: report column 3 during the reporting period. |\n| Column 4 | Report the gross negative value of revaluations of futures.Reporting basis: report column 4 during the reporting period. |","sortOrder":31},{"sectionNumber":"Section F: Adjustments","sectionType":"part","heading":"Section F: Adjustments","content":"## \nSection F: Adjustments\n\nSection F collects information on adjustments.","sortOrder":32},{"sectionNumber":"10. Counterparty-level adjustments","sectionType":"division","heading":"10. Counterparty-level adjustments","content":"### 10. Counterparty-level adjustments\n\nItem 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.\n\nIf no adjustments are included in reported values for other items, reporting of this item is not required.\n\nReport separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.\n\n| Column 1 | Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2). |","sortOrder":33},{"sectionNumber":"Lists","sectionType":"part","heading":"Lists","content":"## \nLists\n\n| List 1.1 | Report derivatives excluding clearing houses and central counterparties.Report for each combination of type of counterparty and instrument type: the opening position gross positive/negative mark to market value, transactions, the revaluations and closing position gross positive/negative mark to market value.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;other resident entities not already reported above.The instrument types are:options;forwards;swaps; andany other instrument types not reported above, excluding futures. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| List 1.2 | Report derivatives with non-resident counterparty.Report for residual maturity profile, the selected currency in which the assets or liabilities are likely to be repaid.Positions denominated in foreign currency should be converted to Australian dollars as at the end of the reporting period.The selected currencies are:Australian dollar (AUD);U.S. dollar (USD);Pound sterling (GBP);Japanese yen (JPY);Euro (EUR);Swiss franc (CHF);Chinese renminbi (RMB);South Korean won (KRW);New Zealand dollar (NZD);Indian Rupee (INR);South African rand (ZAR);Canadian dollar (CAD); andother (any other currency not reported above). |\n| List 1.3 | Report derivatives including clearing houses and central counterparties.Report for each counterparty type the value of adjustments applied at that counterparty level during the reporting period.The counterparty types are:private non-financial investment funds;other private non-financial corporations;private unincorporated businesses;state, territory and local government non-financial corporations;Commonwealth Government non-financial corporations;Reserve Bank of Australia (RBA);authorised deposit-taking institutions (ADI);registered financial corporations (RFC);central borrowing authorities;insurance corporations;superannuation funds;financial auxiliaries other than clearing houses and central counterparties;securitisers;money-market investment funds;non-money-market financial investment funds;financial institutions n.e.c.;state, territory and local general government;Commonwealth general government;clearing houses and central counterparties; andother resident entities not already reported above. |","sortOrder":34}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"_metrics":{"completionTokens":630},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The scope remains tightly focused on derivatives reporting for statistical and prudential purposes. The determination implements the standard as originally intended under the Financial Sector (Collection of Data) Act 2001 without apparent expansion beyond its core purpose."},"complexity_factors":["Extensive cross-referencing to other standards (ARS 701.0, RPG 702.0, SNA/BPM6 framework)","Multiple nested categorisation systems: 19 counterparty types × 4 instrument types × margined/non-margined × resident/non-resident × positive/negative mark-to-market","Complex valuation instructions requiring reconciliation between opening/closing positions via transactions, revaluations, exchange rate variations and 'other changes'","Derived items requiring mathematical calculations across multiple columns (e.g. 'Item 5.1(3) should equal Item 5.1(4) less Item 5.1(5)')","Residual maturity bucketing (5 time bands) across 13 currencies with foreign exchange conversion requirements","Special treatment rules: futures excluded from most items, clearing houses reported net not gross, margining affects reporting basis","Inconsistent terminology and apparent duplication in the provided text (sections appear multiple times with slight variations)","Digital signature requirements and electronic submission protocols"],"plain_english_summary":"This reporting standard requires 13 large Australian ADIs to supply detailed quarterly data on their derivatives (options, swaps, forwards, futures) to ABS/RBA, with APRA access for supervision. Reports cover counterparties, instrument types, margined vs un‑margined positions, and — for overseas trades — country and currency, with special treatment for futures and clearing house trades.\n\nData must follow SNA/BPM6 standards, be reported gross in whole AUD at spot rates, and are due 28 days after each quarter."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Determination prescribes reporting obligations only for ADIs listed as \"ADI Derivatives Reporting Category A\" (definition in para 17) and applies from reporting periods ending on or after 31 March 2021 (para 5). The text does not itself state a change to the class of reporters or an expansion/narrowing of scope beyond those definitions."},"complexity_factors":["Granular, item‑level reporting across multiple sections (A–F) with many derived fields and reconciliation rules (see Sections A–F, various items).","Separate treatments for gross vs net positions, margined vs non‑margined derivatives, clearing houses/central counterparties and futures (see \"Derivatives\", \"Margining\", \"Clearing houses\" and \"Futures\" instructions).","Detailed breakdowns by counterparty type, residency, country, currency and residual maturity (Items 1–8, Lists 1.1–1.3).","Mandatory data‑quality standards referencing RPG 702.0 and classification of series as standard data items (para 12).","Fixed submission schedule (quarterly) with a 28‑day due date, but APRA may vary frequency or grant extensions (paras 8–11).","Technical compliance requirements: electronic submission method set by APRA and mandatory digital certificate signature (paras 7, 13).","APRA discretion to make minor form/instruction variations and to change reporting cadence for particular ADIs (paras 10, 14)."],"plain_english_summary":"This instrument requires a specified group of authorised deposit-taking institutions (ADI Derivatives Reporting Category A) to submit quarterly electronic returns (ARF 722.0) to APRA of their derivatives positions and movements. The ABS and RBA use the data (including for the National Accounts); APRA may also use it for prudential and publication purposes (para 2).\n\nReporting ADIs must meet data-quality benchmarks, sign submissions with an APRA‑acceptable digital certificate, comply with a 28‑day deadline and follow detailed item-level rules (paras 6–13)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-10-of-2021/documents"}}