Section E - Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023 - E

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Equities (direct)	This is the value, as at the relevant date, of equity. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party.
Equity method	The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee.
Exposure type	The exposure types are:cash and cash equivalents;interest rate investments (direct);equities (direct);property (direct);loans (direct);indirect investments;derivatives (assets);other investments (direct);receivables;reinsurance assets;other assets;creditors and accruals;borrowing;derivatives (liabilities);other liabilities;off-balance sheet assets; andoff-balance sheet liabilities.

Equities (direct)

This is the value, as at the relevant date, of equity. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party.

Equity method

The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee.

Exposure type

The exposure types are:cash and cash equivalents;interest rate investments (direct);equities (direct);property (direct);loans (direct);indirect investments;derivatives (assets);other investments (direct);receivables;reinsurance assets;other assets;creditors and accruals;borrowing;derivatives (liabilities);other liabilities;off-balance sheet assets; andoff-balance sheet liabilities.

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