Part 1 - Foreign assets

Report all claims against non-resident institutions, including claims on an overseas parent, subsidiaries, branches or associates. Assign these claims to the following categories:

1. Deposits

Include all deposits with non-residents. Report transferable deposits (those exchangeable on demand at par without restriction or penalty and are freely transferable by cheque) and other deposits (i.e. claims reflecting evidence of deposit for example, non-transferable savings deposits and time deposits).

2. Loans

Include financial assets that are created through the lending of funds by a creditor (the Australian reporting entity) to a debtor (non-resident institution) through an arrangement in which the lender receives a non-tradable document or instrument, or no security evidencing a transaction.

3. Debt securities

Include all debt securities held by the Australian reporting entity and issued by non-residents, which are usually traded (or tradable) in organised or other financial markets. Include those securities issued by non-resident enterprises and traded on the Australian market.

4. Equity

Refers to equity held by the Australian reporting entity in non-resident institutions.

5. Derivative financial instruments

Include all trading and non trading derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with AASB 132 and AASB 139. Derivative financial instruments should be reported at their net fair value in this item when favourable to the reporting entity. Fair values are obtained from quoted market prices, discounted cash flow models and options pricing models.

6. Other

Include the following claims on non-residents: trade credit claims; overdue settlements (or amounts past due and unpaid); miscellaneous accounts receivable and any other claims not classified to the above categories.