For the purposes of this form, short term refers to securities with an original term to maturity of less than or equal to 12 months.
Long term
For the purposes of this form, long term refers to securities with an original term to maturity that is greater than 12 months.
Part A: Explanation of column headings
Net market value
Report in this column the total net market value for each investment classification listed in the form. Where required choose the most appropriate classification from the available line items on the form.
Net market value at the beginning of the reporting period
This represents the net market value of the superannuation entity’s investment at the beginning of the reporting period.
Important!
The value included in the ‘Net market value at the beginning of the reporting period’ column, for each of the items 3.1 to 3.4 listed below under PART A item 3, should equal the net market value at the beginning of the current financial year.
Net transactions
Report the net purchases and disposals during the reporting period.
Where this results in a:
net increase in the net market value of the investment, report a positive figure in this column; and/or
net decrease in the net market value of the investment, report a negative figure in this column. Where a negative number is input, a warning will appear on validation of the form – tick the “Confirm” box to verify that this is correct.
Other changes
Report other changes in net market value from the beginning of the reporting period other than ‘net transactions’, such as revaluation increments and decrements in net market value or income accrued on discount securities.
As above, where this results in a:
net increase in the net market value of the investment, report a positive figure in this column; and/or
net decrease in the net market value of the investment, report a negative figure in this column. Where a negative number is input, a warning will appear on validation of the form – tick the “Confirm” box to verify that this is correct.
Net market value at the end of the reporting period
This represents the net market value of the superannuation entity’s investment at the end of the reporting period and should reconcile to the Net market value at the beginning of the reporting period adjusted for the value reported for ‘Net Transactions’ and ‘Other Changes’.
Part A: Explanation of line items
Deposits, placements and loans and advances with the following:
1.1. Banks
Banks refers to ADIs (Authorised Deposit-taking Institutions), in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force and which holds a consent under section 66 of the Act to use the word bank.
Include
Development banks; and
Foreign banks licensed to operate in Australia under the Banking Act 1959.
Exclude
Merchant (or ‘Investment’) banks (show at item 1.2).
1.2. Other deposit taking institutions
This refers to ADIs, which have an in-force authority under subsection 9(3) of the Banking Act 1959, but which do not hold a consent under section 66 of the Act to use the word bank.
Include
Building societies, credit unions; and
Merchant banks (or ‘investment’ banks) .
1.3. Commonwealth public sector trading enterprises
Trading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government.
Include
All residential trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree, or regulation (e.g. Telstra, Australia Post).
Exclude
Deposits and placements with the Commonwealth government itself (show at item 1.5);
Commonwealth Government owned financial institutions (show at item 1.2 if applicable, otherwise at item 1.10); and
Commonwealth borrowing authorities (show at item 1.10).
1.4. State and local public sector trading enterprises
State, territory, and local government trading enterprises are those businesses which are owned and controlled by a state, territory, or local government.
Include
All trading enterprises 50% or more owned by a state, territory or local government or controlled by a state, territory, or local government through legislation, decree, or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities).
Exclude
State government owned financial institutions (show at item 1.2 if applicable, otherwise at item 1.10); and
State and territory central borrowing authorities (show at item 1.6).
1.5. Australian Commonwealth Government
Include any deposits and placements with the Commonwealth government.
Exclude Commonwealth public sector trading enterprises (show at item 1.3)
1.6. State central borrowing authorities
Placements with and/or deposits with state, territory, and local departments and agencies.
Include
New South Wales Treasury Corporation (NSW TCorp);
Treasury Corporation of Victoria (TCV);
Queensland Treasury Corporation (QTC);
South Australian Government Financing Authority (SAFA);
Western Australian Treasury Corporation (WATC);
Tasmanian Public Finance Corporation (Tas Corp);
Northern Territory Treasury Corporation (NT TCorp); and
ACT Treasury.
1.7. Private trading corporations
Private trading corporations are those owned and controlled by the private sector.
Include
All resident private corporate trading enterprises;
Intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 and parent companies with significant holdings of shares in private trading companies;
Privately owned schools and hospitals;
Any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; and
Unincorporated business in the nature of branches of non-resident companies and joint ventures or partnerships owned/operated by trading corporations.
Exclude
Unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned/operated by corporations. Show these at item 1.10 ‘Other’.
1.8. Unlisted private trusts
Report deposits, placements and loans and advances to unlisted private trusts.
1.9. Individuals
Report loans and advances to individuals.
1.10. Other
Include any other deposits, placements, loans and advances not included above.
1.11. Total deposits, placements and loans and advances
Represents the sum of all items reported under items 1.1 to 1.10.
Short term debt securities
2.1. Bills of exchange
A bill of exchange is a written order requiring one party to pay a specified sum of money to another party at a future maturity date. It is a negotiable instrument which is usually sold at a discount and traded on the money market. Bills of exchange can be bank-accepted or bank-endorsed, or can rank as commercial bills.
2.2. Bank certificates of deposit
Include negotiable and non-negotiable certificates issued by Australian Banks.
2.3. Commonwealth Treasury Notes
These are short-term debt securities that are issued by the Australian Commonwealth Government.
2.4. Short term commercial paper/promissory notes issued by:
The following provides guidelines to facilitate disclosure of the counterparty/issuer of short term interest rate related securities held by the superannuation entity. The following specific disclosures are required.