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Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021.
Item 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.
Futures should be excluded from this item, and reported only in item 9.
| Column 1 | Report the country of the non-resident clearing house. If the counterparty is a resident counterparty, report the country as Australia. |
|---|---|
| Column 2 | Report the instrument type (see List 1.1 for type of instrument detail.) |
| 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). |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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). |
| 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. |
| 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. |