Debt securities

Include all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 1032.

2.1. Australian Commonwealth government securities

Include debt securities issued by the Australian Commonwealth Government. Do not include securities issued by Government business enterprises.

2.2. Other Australian government securities

Include debt securities issued by Australian State & Territory Governments and Australian State & Territory central borrowing authorities. Do not include securities issued by Australian State & Territory Government business enterprises.

2.3. Bank debt securities

Include debt securities that have been issued by banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).

2.4. Other ADI debt securities

Include debt securities that have been issued by ADIs other than banks (e.g. Negotiable certificates of deposits; Transferable certificates of deposits; Medium term notes; Debentures; Unsecured notes).

2.5. Corporate paper

Include debt securities that have been issued by corporate entities other than banks and other ADIs.

2.6. Asset backed debt securities

An asset-backed security is a debt security that is secured or supported by a pool of assets. These forms of securities are usually issued by a special purpose vehicle.

2.7. Other debt securities

2.8. Equity securities

Include all equity trading securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 1032.

2.9. Total trading securities

Sum all “Trading securities” reporting items.

3. Investment securities

• Investment securities are those securities, which are not Trading Securities (as defined in accordance with AASB 1032). These are generally securities purchased with the intent that they be generally held to maturity or held for a period of time, though not necessarily maturity (i.e. equity securities where it is not technically possible to hold to maturity).
• ADI’s strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures, defined in accordance with AASB 1024 ‘Consolidated Accounts’, AASB 1016 ‘Accounting for Investments in Associates’ and AASB 1006 ‘Interests in Joint Ventures’), are to be disclosed in “Other Investments” in ARF 320.0 Statement of Financial Position (Domestic Books) (same for ARF 322.0 Statement of Financial Position (Consolidated)).