Specific instructions

Refer to the sector definitions in the ARF 320.0 Statement of Financial Position (Domestic Books) (ARF 320.0) instructions as a general guide for reporting by sector. Equity investments in the parent entity, controlled entities, associates or joint ventures should be reported to the sector classification of this related entity.

Shares and units listed on ASX and issued by residents

Report all trading securities, investment securities and other equity securities listed on the Australian Stock Exchange (ASX) at market value. Report the net transactions during the quarter by sector of issuer (excluding transactions via repurchase/stock lending agreements).

Include:

• ordinary shares;
• units in trusts;
• preference shares;
• strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures and are listed on the ASX;
• securities (stock) lent or sold under repurchase agreements (these amounts should be reported in ARF 320.5 Securities subject to Repurchase and Resale and Stock Lending and Borrowing (ARF 320.5)); and
• short sold positions as a negative asset against the appropriate equity security item.

Exclude:

• convertible notes prior to conversion;
• rights, options and warrants, include these as ‘Financial Derivatives’ on ARF 320.6 Financial Derivatives (ARF 320.6);
• equity in non-resident companies listed on the ASX, include this asset as unlisted equity; and
• securities borrowed or purchased under resale agreements (these amounts should be reported in ARF 320.5).

Shares and units not listed on ASX

Report all trading securities, investment securities and all other equity investments at market value (or fair valuation). Report the net transactions during the quarter by sector of issuer (excluding transactions via repurchase/stock lending agreements).

Include:

• ordinary shares;
• units in trusts;
• preference shares;
• equity in non-resident companies listed on the ASX;
• equity in non-resident companies listed on overseas stock exchanges;
• equity in unlisted companies, domestic and overseas;
• strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures and are not listed on the ASX; and
• securities lent or sold under repurchase agreements (these amounts should be reported in ARF 320.5).