Division Table 1: Derivative Transactions - Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2025 - Table 1: Derivative Transactions

Table 1: Derivative Transactions

Instructions

For reporting of opening and closing positions, “gross” means do not offset contracts:

In an asset position with contracts in a liability position; or
In different types of derivative instruments (e.g. an option with a swap); or
In different derivative exposures (e.g. an interest rate contract with a foreign exchange contract); or
With different counterparties (e.g. a derivative with a financial institution and a derivative with a private trading enterprise).

The opening and closing positions in each row must be on the same side (i.e. if a positive figure is reported in Column 12, a positive figure or zero must be reported in Column 15).

For each combination of Derivative Exposure Type, Derivative Type, Counterparty, Derivative Contract Type, report the principal amount only once. Report the principal amount in the same row as the derivative closing position market value.

For the purposes of ABS reporting (including SRF 550.3), if the contract opens and closes on the same side, report:

A net cash receipt as a negative transaction; and
A net cash payment as a positive transaction.

If the RSE licensee is unable to allocate transactions by side (e.g. in the case of a netting agreement that is difficult to unwind for reporting purposes, or derivatives that switch sides during the quarter and there is uncertainty as to the position the derivative is in at the time the settlement is received) report:

A net cash receipt as a negative transaction on the asset (gross positive) side; and
A net cash payment as a positive transaction on the liability (gross negative) side.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Derivative Exposure Type	Y	All filers	Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract	Report the exposure type.
2	Derivative Type	Y	All filers	Exchange TradedOver The Counter ClearedOver The Counter Not Cleared	Report the derivative type.
3	Counterparty Identifier	Y	All filers	Text (100)	Report the counterparty identifier.
4	Counterparty Name Text		All filers	Text (100)	Report the name of the counterparty to the transaction.
5	Counterparty Rating Grade Type		All filers	Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable	Report the counterparty rating grade.
6	Counterparty Residency Indicator		All filers	Australian ResidentNon Resident	Report the counterparty residency status.
7	Counterparty Type		All filers	Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions	Report the type of counterparty.
8	Counterparty Other Description Text		All filers	Text (400)	Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty.
9	Derivative Contract Type	Y	All filers	OptionsForwardsFuturesSwapsOther	Report the contract type.
10	Derivative Principal Amount		All filers	Whole dollars	Report the principal amount of the derivatives.
11	Gross Position	Y	All filers	Gross Positive PositionGross Negative Position	Report whether the market value of the derivative is a positive position (asset) or a negative position (liability).
12	Derivative Opening Position		All filers	Whole dollars	Report the opening market value of the derivative position.
13	Derivative Revaluations Amount		All filers	Whole dollars	Report the derivatives revaluations during the period.
14	Derivative Transactions Amount		All filers	Whole dollars	Report the derivatives transactions during the period.
15	Derivative Closing Position		All filers	Whole dollars	Report the closing market value of the derivative position.

Table 1: Derivative TransactionsTable 1: Derivative Transactions

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Table 1: Derivative Transactions