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;
• margin deposit accounts; and
• gold bullion.

Exclude:

• bills of exchange (reported as either a Trading Security or Investment Security); and
• bills receivable and remittances in transit.

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.

1.1 Notes and coins

Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices of the reporting entity should be reported.

1.2 Deposits at call

1.2.1 Banks

Include all deposits with Australian resident banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.

1.2.2 Other ADIs

Include all deposits with Australian resident ADIs other than banks that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.

1.2.3 RFCs

Include all deposits with entities subject to the Financial Sector (Collection of Data) Act 2001 and not licensed to operate as banks, other authorised depository institutions, life or general insurance corporations, or superannuation funds that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.

1.2.4 Other financial institutions

Include all deposits with other financial institutions that are available on demand. Report 11am accounts and 24-hour money. Exclude exchange settlement accounts.

1.3 Gold bullion

Include:

• gold coin;
• gold bullion held in Australia and elsewhere; and
• gold certificates held as investments.

Exclude:

• loans repayable in gold bullion.

1.4 Due from clearing houses

Include net claims on recognised clearing houses such as the Australian Stock Exchange Clearing House (ASXCH) and Sydney Futures Exchange Clearing House (SFECH) in Australia.

1.5 Due from financial institutions

Generally include: