CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 17 of 2018
Long term debt securitiesLong term debt securities
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Long term debt securities
Report all debt securities issued with an original term to maturity of more than 1 year at market value. Report separately the amount of debt securities denominated in AUD and other currencies, and amounts issued in Australia and overseas.
Include:
- certificates of deposit with an original term to maturity of more than 1 year;
- medium term notes, bonds, debentures and unsecured notes;
- inflation-indexed bonds;
- floating rate notes and other floating-rate debt securities;
- subordinated bonds and notes;
- Euro medium term notes, Euro notes and Euro bonds;
- convertible notes prior to conversion; and
- other long-term debt securities issued with an original term to maturity of more than 1 year.
Exclude:
- options, swaps, rights, warrants and other financial derivatives in a net liability position.