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Reporting Form SRF 552.0

Securities Subject to Repurchase and Resale and Securities Lending and Borrowing

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 552.0 Securities Subject to Repurchase and Resale and Securities Lending and Borrowing (SRF 552.0). This form collects information relating to securities subject to repurchase and resale and securities lending and borrowing of RSEs.

General directions and notes

Reporting level

SRF 552.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).

Reporting tables

Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement

All items on SRF 552.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (SNA 2008) including the definition of market price. For debt securities, the market price is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet payable, this interest accrued is to be included.

Items on SRF 552.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.

Amounts in SRF 552.0 are to be reported as whole dollars.

Items on SRF 552.0 are to be reported on a gross basis except where otherwise indicated.

Items on SRF 552.0 are to be reported on a non-look through basis, except in respect of exclusively held internal trusts or wholly-owned investment (non-trading) subsidiaries. A look through basis is where information about the underlying investments in an investment vehicle must be reported.

Items on SRF 552.0 are to be reported on an unconsolidated basis except where otherwise indicated. Only assets held in internal trusts or wholly-owned investment (non-trading) subsidiaries are to be consolidated into the appropriate asset class. In national accounting, consolidation refers to the elimination of transactions which occur between two transactors belonging to the same institutional sector or subsector. In a commercial accounting sense, this process is applied to entities where a parent/subsidiary relationship exists.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Counterparty Identifier	Y	All filers	Text (100)	Report the counterparty identifier.Report publicly available (external) identifiers, where available. Otherwise, use an internal entity identifier and apply consistently across reporting periods.
2	Counterparty Name Text		All filers	Text (100)	Report the name of the counterparty to the transaction.
3	Repurchase Agreement And Securities Lending Arrangement Type	Y	All filers	Securities Purchased Under Agreements To Resell And Securities BorrowedSecurities Sold Under Agreements To Repurchase And Securities Lent	Report the arrangement type.
4	Counterparty Sector Type		All filers	Consult Appendix A for valid values	Report the type of counterparty.
5	Instrument Type	Y	All filers	Bills Of ExchangeOne Name PaperLong Term Debt SecuritiesShares And Units in TrustsOther	Report the instrument type of the securities under repurchase agreement and securities lending arrangement.
6	Instrument Issuer Type	Y	All filers	Consult Appendix A for valid values	Report the issuer type of the instrument reported under instrument type.
7	Market Value of Securities Under Repurchase Agreement And Securities Lending Arrangement		All filers	Whole Dollars	Report the market value of the security reported in Column 5 (issued by the instrument issuer in Column 6) at the end of the reference period.

Reporting Form SRF 552.0Reporting Form SRF 552.0