Appendix B: Cash and Fixed Income CharacAppendix B: Cash and Fixed Income Characteristics Hierarchy

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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2025.

Appendix B: Cash and Fixed Income Characteristics Hierarchy

The following table shows the hierarchical relationships between asset class characteristic 2 (reported in Reporting Standard SRS 550.0 Asset Allocation) and cash and fixed income characteristics (reported in Reporting Standard SRS 551.0 Liquidity)

Asset Class Sector Type	Asset Class Characteristic 2	Cash And Fixed Income Characteristics
Cash	Cash Cash At Bank	Cash Cash At Bank
	Cash Term Deposit	Cash Term Deposit
	Cash Short Term Bank Bills Or Securities	Cash Short Term Bank Bills Or Securities (other than NCDs)Negotiable Certificates of Deposit
	Cash Cash Management Trust	Cash Cash Management Trust
Fixed Income	Fixed Income Bonds Government CouponFixed Income Bonds Government Inflation-linkedFixed Income Bonds Government Other	Fixed Income Government/Semi-Government
	Fixed Income Bonds CorporateFixed Income Asset Backed Commercial MortgageFixed Income Asset Backed Residential MortgageFixed Income Asset Backed OtherFixed Income Structured Non-Asset BackedFixed Income Mezzanine DebtFixed Income Enhanced CashFixed Income Term DepositFixed Income Bank Bills Or Securities	Fixed Income – Non-Government (other than Private Debt)
	Fixed Income Private Debt	Fixed Income Private Debt
	Fixed Income Other	Fixed Income Other