Includes institutions authorised under tIncludes institutions authorised under the Insurance Act 1973 that undertake general insurance business.

Includes institutions authorised under the Insurance Act 1973 that undertake general insurance business.

2.5 Securitisers

These are financial vehicles that issue short and/or long-term securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. Include holdings of mortgage backed securities and other asset backed securities (other than mortgage backed).

2.6 Private trading corporations

Private trading corporations are those owned by the private sector. Include all Australian resident private corporate trading enterprises and non-profit institutions (exclude non-resident enterprises) and intra-group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 and parent companies with significant holdings of shares in private trading companies.

2.7 Registered Financial Corporations (RFCs)

Registered Financial Corporations refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D or Other. A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 and their classification are available on the APRA website.

Include:

• Money market corporations (D); and
• Other (formerly categories E, F and G).

Exclude:

• Intra group financiers and retailers registered under Financial Sector (Collection of Data) Act 2001.
• Cash management trusts (Note cash management trusts are to be reported in MRF 140.4).

2.8 Australian Commonwealth Government Corporations

Trading enterprises owned by the Commonwealth are those businesses which are owned and controlled by the Australian Commonwealth Government.

Include all resident trading enterprises owned 50% or more by the Commonwealth Government or controlled by the Commonwealth Government through legislation, decree or regulation.

2.9 Australian Commonwealth Government

Include Treasury notes.

Exclude:

• Treasury bonds (include these in long term securities);
• Government trading enterprises (report as Australian Commonwealth Government Corporations);
• Departments of the Australian Capital Territory and Northern Territory Governments (report as Other Australian Government (State, territory and local government); and
• Reserve Bank of Australia and Commonwealth Government financial institutions (record as Australian Commonwealth Government Corporations).