CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
1. Cash and liquid assets1. Cash and liquid assets
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1. Cash and liquid assets
Generally include:
- Australian notes and coin;
- foreign currency;
- cash at branches;
- cash at bankers;
- deposits at call;
- money at short call;
- exchange settlement accounts;
- securities purchased under agreement to resell;
- margin deposit accounts; and
- gold bullion.
Exclude:
- bills of exchange (reported as either Securities held for trading or Securities not held for trading);
- bills receivable and remittances in transit; and
- cheques received but not yet deposited.
This reporting item should be brought to account at the face value or the gross value of the outstanding balance where appropriate. Interest is taken to profit and loss when earned.