FS (COD) (RS) determination No 32 of 2021

ARF_721_0A: ABS/RBA Repurchase Agreements and Securities Lending (Option A)

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Monthly
Reporting Consolidation
Domestic

Repo stocks - repo characteristics

Unique identifier	Intermediated	Centrally cleared	Counterparty sector	Counterparty jurisdiction	Repo residual maturity	Repo rate	Cash currency	Principal amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

2. Repo stocks - collateral characteristics

Unique identifier	Tri-party	Collateral eligible for re-use	Collateral type	Collateral currency	Collateral residual maturity	Haircut	Collateral market value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

3. Reverse repo stocks - repo characteristics

Unique identifier	Intermediated	Centrally cleared	Counterparty sector	Counterparty jurisdiction	Repo residual maturity	Repo rate	Cash currency	Principal amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

4. Reverse repo stocks - collateral characteristics

Unique identifier	Tri-party	Collateral eligible for re-use	Collateral type	Collateral currency	Collateral residual maturity	Haircut	Collateral market value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

5. Securities lending stocks - securities loan characteristics

Unique identifier	Exclusive contract	Intermediated	Centrally cleared	Counterparty sector	Counterparty jurisdiction	Loan residual maturity	Loaned security type	Loaned security currency	Loaned security market value	Lending fee/premium or rebate rate
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

6. Securities lending stocks - collateral characteristics

Unique identifier	Tri-party	Collateral eligible for re-use	Collateral type	Collateral currency	Collateral residual maturity	Haircut	Collateral market value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

7. Securities borrowing stocks - securities loan characteristics

Unique identifier	Exclusive contract	Intermediated	Centrally cleared	Counterparty sector	Counterparty jurisdiction	Loan residual maturity	Borrowed security type	Borrowed security currency	Borrowed security market value	Borrowing fee/premium or rebate rate
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

8. Securities borrowing stocks - collateral characteristics

Unique identifier	Tri-party	Collateral eligible for re-use	Collateral type	Collateral currency	Collateral residual maturity	Haircut	Collateral market value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

9. Reinvestment of cash collateral from securities lending

	Value	Rate of return
	(1)	(2)
9.1. Outstanding cash collateral from securities lending reinvested
9.1.1. Money-market investment funds
9.1.2. Other commingled pool
9.1.3. Repo market
9.1.4. Direct purchase of securities
9.1.5. Other assets

Reporting Form ARF 721.0A

ABS/RBA Repurchase Agreements and Securities Lending (Option A)

Instructions

These instructions assist completion of Reporting Form ARF 721.0A Repurchase Agreements and Securities Lending (Option A) (ARF 721.0A). ARF 721.0A collects information relating to the stock of repurchase agreements (repos) and reverse repos, and securities lending and securities borrowing by ADIs and RFCs.

Information reported in ARF 721.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia’s National Accounts and the provision of aggregated information to the Financial Stability Board. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 721.0A or ARF 721.0B must be completed by each ADI and RFC to which this reporting standard applies under paragraphs 4 or 5. The choice of option is at the discretion of the ADI or RFC; however, any change in the option selected must be communicated to APRA in advance.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

For reporting purposes, unless specified otherwise, data are to be entered as a positive number.

Report items on ARF 721.0A as at the end of the reporting period.

Counterparties

Include repurchase agreements (repos) and securities lending arrangements with both residents and non-residents.

Include repos and securities lending arrangements where the counterparty is either a related party or a non-related party. Repos and securities lending arrangements with entities that are consolidated within domestic books must not be reported.

Repurchase agreements and securities lending

Report all repurchase agreements and securities lending conducted in a principal capacity by the ADI or RFC on this form, whether the transaction is intermediated or not. Exclude repurchase agreements and securities lending conducted by the ADI or RFC acting as an agent for one or more third-party principals from reporting on this form.

Report collateral administered through a tri‑party agent on the basis of an end-month report from the tri-party agent.

All principal amounts in relation to repurchase agreements and securities lending arrangements refer to the cash consideration (post‑haircut) on the initial leg of a repo or securities loan contract.

All collateral market values in relation to repurchase agreements and securities lending arrangements refer to the market value on collateral pre‑haircut.

Values

Report monetary amounts on ARF 721.0A in Australian dollars or the Australian dollar equivalent of the foreign currency amount.

Report closing balances at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign currency to AUD at the spot rate effective as at the reference date.

Report values on ARF 721.0A as whole dollars.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.

Each repo, reverse repo, securities lending transaction and securities borrowing transaction must be assigned a unique transaction identification number for reporting purposes.

Repo stocks – repo characteristics

Item 1 collects information on repos outstanding as at the end of the reporting period. Characteristics of each repo must be reported against the repo’s unique transaction identification number. Each repo must only be reported once in item 1.

SBR: submit item 1 with accounting type of credit (liability).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the repo was intermediated. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the repo was centrally cleared. Unit of measurement: report column 3 as Y or N.
Column 4	Report the repo counterparty sector. Unit of measurement: report column 4 as text selected from the counterparty sector list below. The counterparty sector list options are: ‘RBA’ for RBA; ‘ADI’ for resident ADIs; ‘RFC’ for resident registered financial corporations; ‘CBA’ for resident central borrowing authorities; ‘CCP’ for resident clearing houses and central counterparties; ‘Auxiliary’ for any resident financial auxiliaries other than clearing houses and central counterparties; ‘Insurance’ for resident insurance corporations; ‘Superannuation’ for resident superannuation funds; ‘MMIF’ for resident money-market investment funds; ‘ETF’ for resident exchange-traded funds; ‘Other NMMIF’ for any resident non-money-market financial investment funds other than exchange-traded funds; ‘Other FI’ for any resident financial institutions other than those reported above; ‘REIT’ for resident REITs; ‘Other PNFIF’ for any resident private non-financial investment funds other than REITs; ‘Other PNFC’ for resident other private non-financial corporations; ‘Government’ for Commonwealth general government; ‘Other resident’ for any residents other than those reported above; ‘Non-resident bank’ for non-resident banks; ‘Non-resident superannuation’ for non-resident superannuation funds; and ‘Other non-resident’ for any non-residents other than those reported above.
Column 5	Report the repo counterparty jurisdiction. Unit of measurement: report column 5 as a two-letter ISO 3166 country code.
Column 6	Report the residual maturity of the repo. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day for a repo with a defined term or as “-1” for an undefined (open) repo.
Column 7	Report the repo rate. Unit of measurement: report column 7 as an annualised percentage rate to two decimal places.
Column 8	Report the cash currency. Unit of measurement: report column 8 as a three-letter ISO 4217 currency code.
Column 9	Report the value of the principal amount.

Item 1

For each repo transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the repo – whether the repo was intermediated and/or centrally cleared, the counterparty sector, counterparty jurisdiction, residual maturity of the repo, repo rate, the cash currency and the principal amount.

2. Repo stocks – collateral characteristics

Item 2 collects information on repos outstanding as at the end of the reporting period. Report detail on the characteristics of each piece of collateral sold under the repo against the repo’s unique transaction identification number.

For example, if two pieces of collateral have been sold under a single repo, there must be two entries against the unique transaction identification number in item 2 – one for each piece of collateral. If one piece of collateral is used under multiple repos, then the collateral must be apportioned and reported separately for each repo.

SBR: submit item 2 with accounting type of credit (liability), except for column 8.

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the collateral is managed by a tri-party agent. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the collateral is available for re-use. Unit of measurement: column 3 as Y or N.
Column 4	Report the collateral type. Unit of measurement: report column 4 as text selected from the collateral type list below. The collateral type list options are: ‘ST AGS’ for short-term Australian Government Securities; ‘LT AGS’ for long-term Australian Government Securities; ‘ST SGS’ for short-term semi‑government securities; ‘LT SGS’ for long-term semi‑government securities; ‘NCD’ for negotiable certificates of deposit (NCDs) issued by resident ADIs; ‘Other ST ADI’ for commercial paper and other short-term debt securities (other than NCDs) issued by resident ADIs; ‘Covered bond’ for covered bonds issued by resident ADIs; ‘Other LT ADI’ for long-term debt securities other than covered bonds issued by resident ADIs; ‘ST RFC’ for short-term debt securities issued by resident registered financial corporations; ‘LT RFC’ for long-term debt securities issued by resident registered financial corporations; ‘ST PNFC’ for short-term debt securities issued by resident private non-financial corporations other than SPVs; ‘LT PNFC’ for long-term debt securities issued by resident private non-financial corporations other than SPVs; ‘ST ABS’ for short-term asset-backed securities issued by resident SPVs; ‘LT ABS’ for long-term asset-backed securities issued by resident SPVs; ‘ST other resident’ for any short-term debt securities issued by residents other than those reported above; ‘LT other resident’ for any long-term debt securities issued in Australia by residents other than those reported above; ‘ST supra’ for short-term supra‑national and foreign agency-issued debt securities; ‘LT supra’ for long-term supra‑national and foreign agency-issued debt securities; ‘ST other non-resident’ for any short-term debt securities issued by non-residents other than those reported above; ‘LT other non-resident in Australia’ for any long-term debt securities issued in Australia by non-residents other than those reported above; ‘LT other non-resident offshore’ for any long-term debt securities issued offshore by non-residents other than those reported above; ‘Equity’ for equity securities (including preference shares); and ‘Other’ for any other assets not reported above.
Column 5	Report the collateral currency. Unit of measurement: report column 5 as a three-letter ISO 4217 currency code.
Column 6	Report the residual maturity of the collateral. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day. For long‑term asset‑backed securities and equity securities, the data field must be reported as “-1”.
Column 7	Report the haircut. Unit of measurement: report column 7 as a per cent to two decimal places.
Column 8	Report the market value of the collateral. SBR: accounting type debit (asset)

Item 2

For each repo transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the collateral – whether the collateral is managed by a tri-party agent and/or available for re-use, the collateral type, collateral currency, collateral residual maturity, haircut and the collateral market value.

3. Reverse repo stocks – repo characteristics

Item 3 collects information on reverse repos outstanding as at the end of the reporting period. Report characteristics of the reverse repo against the reverse repo’s unique transaction identification number. Report each reverse repo only once in item 3.

SBR: submit item 3 with accounting type of debit (asset).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the repo was intermediated. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the repo was centrally cleared. Unit of measurement: report column 3 as Y or N.
Column 4	Report the repo counterparty sector. Unit of measurement: report column 4 as text selected from the counterparty sector list below. The counterparty sector list options are: ‘RBA’ for RBA; ‘ADI’ for resident ADIs; ‘RFC’ for resident registered financial corporations; ‘CBA’ for resident central borrowing authorities; ‘CCP’ for resident clearing houses and central counterparties; ‘Auxiliary’ for any resident financial auxiliaries other than clearing houses and central counterparties; ‘Insurance’ for resident insurance corporations; ‘Superannuation’ for resident superannuation funds; ‘MMIF’ for resident money-market investment funds; ‘ETF’ for resident exchange-traded funds; ‘Other NMMIF’ for any resident non-money-market financial investment funds other than exchange-traded funds; ‘Other FI’ for any resident financial institutions other than those reported above; ‘REIT’ for resident REITs; ‘Other PNFIF’ for any resident private non-financial investment funds other than REITs; ‘Other PNFC’ for resident other private non-financial corporations; ‘Government’ for Commonwealth general government; ‘Other resident’ for any residents other than those reported above; ‘Non-resident bank’ for non-resident banks; ‘Non-resident superannuation’ for non-resident superannuation funds; and ‘Other non-resident’ for any non-residents other than those reported above.
Column 5	Report the repo counterparty jurisdiction. Unit of measurement: report column 5 as a two-letter ISO 3166 country code.
Column 6	Report the residual maturity of the repo. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day for a repo with a defined term or as “-1” for an undefined (open) repo.
Column 7	Report the repo rate. Unit of measurement: report column 7 as an annualised percentage rate to two decimal places.
Column 8	Report the cash currency. Unit of measurement: report column 8 as a three-letter ISO 4217 currency code.
Column 9	Report the value of the principal amount.

Item 3

For each reverse repo transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the repo – whether the repo was intermediated and/or centrally cleared, the counterparty sector, counterparty jurisdiction, residual maturity of the repo, repo rate, the cash currency and the principal amount.

4. Reverse repo stocks – collateral characteristics

Item 4 collects information on reverse repos outstanding as at the end of the reporting period. Report detail on the characteristics of each piece of collateral purchased under the reverse repo against the reverse repo’s unique transaction identification number.

For example, if two pieces of collateral have been purchased under a single reverse repo, there must be two entries against the unique transaction identification number in item 4 – one for each piece of collateral. If one piece of collateral is used under multiple reverse repos, then the collateral must be apportioned and reported separately for each reverse repo.

SBR: submit item 4 with accounting type of debit (asset), except for column 8.

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the collateral is managed by a tri-party agent. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the collateral is available for re-use. Unit of measurement: report column 3 as Y or N.
Column 4	Report the collateral type. Unit of measurement: report column 4 as text selected from the collateral type list below. The collateral type list options are: ‘ST AGS’ for short-term Australian Government Securities; ‘LT AGS’ for long-term Australian Government Securities; ‘ST SGS’ for short-term semi‑government securities; ‘LT SGS’ for long-term semi‑government securities; ‘NCD’ for negotiable certificates of deposit (NCDs) issued by resident ADIs; ‘Other ST ADI’ for commercial paper and other short-term debt securities (other than NCDs) issued by resident ADIs; ‘Covered bond’ for covered bonds issued by resident ADIs; ‘Other LT ADI’ for long-term debt securities other than covered bonds issued by resident ADIs; ‘ST RFC’ for short-term debt securities issued by resident registered financial corporations; ‘LT RFC’ for long-term debt securities issued by resident registered financial corporations; ‘ST PNFC’ for short-term debt securities issued by resident private non-financial corporations other than SPVs; ‘LT PNFC’ for long-term debt securities issued by resident private non-financial corporations other than SPVs; ‘ST ABS’ for short-term asset-backed securities issued by resident SPVs; ‘LT ABS’ for long-term asset-backed securities issued by resident SPVs; ‘ST other resident’ for any short-term debt securities issued by residents other than those reported above; ‘LT other resident’ for any long-term debt securities issued in Australia by residents other than those reported above; ‘ST supra’ for short-term supra‑national and foreign agency-issued debt securities; ‘LT supra’ for long-term supra‑national and foreign agency-issued debt securities; ‘ST other non-resident’ for any short-term debt securities issued by non-residents other than those reported above; ‘LT other non-resident in Australia’ for any long-term debt securities issued in Australia by non-residents other than those reported above; ‘LT other non-resident offshore’ for any long-term debt securities issued offshore by non-residents other than those reported above; ‘Equity’ for equity securities (including preference shares); and ‘Other’ for any other assets not reported above.
Column 5	Report the collateral currency. Unit of measurement: report column 5 as a three-letter ISO 4217 currency code.
Column 6	Report the residual maturity of the collateral. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day. For long‑term asset‑backed securities and equity securities, the data field must be reported as “-1”.
Column 7	Report the haircut. Unit of measurement: report column 7 as a per cent to two decimal places.
Column 8	Report the market value of the collateral. SBR: accounting type credit (liability).

Item 4

For each reverse repo transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the collateral – whether the collateral is managed by a tri-party agent and/or available for re-use, the collateral type, collateral currency, collateral residual maturity, haircut and the collateral market value.

5. Securities lending stocks – securities loan characteristics

Item 5 collects information on securities lending outstanding as at the end of the reporting period. Report detail on the characteristics of the securities lending transaction against the securities lending transaction unique transaction identification number. Report each securities lending transaction only once in item 5.

SBR: submit item 5 with accounting type of debit (assets).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the securities loan was an exclusive contract. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the securities loan was intermediated. Unit of measurement: report column 3 as Y or N.
Column 4	Report whether the securities loan was centrally cleared. Unit of measurement: report column 4 as Y or N.
Column 5	Report the securities loan counterparty sector. Unit of measurement: report column 5 as text selected from the counterparty sector list below. The counterparty sector list options are: ‘RBA’ for RBA; ‘ADI’ for resident ADIs; ‘RFC’ for resident registered financial corporations; ‘CBA’ for resident central borrowing authorities; ‘CCP’ for resident clearing houses and central counterparties; ‘Auxiliary’ for any resident financial auxiliaries other than clearing houses and central counterparties; ‘Insurance’ for resident insurance corporations; ‘Superannuation’ for resident superannuation funds; ‘MMIF’ for resident money-market investment funds; ‘ETF’ for resident exchange-traded funds; ‘Other NMMIF’ for any resident non-money-market financial investment funds other than exchange-traded funds; ‘Other FI’ for any resident financial institutions other than those reported above; ‘REIT’ for resident REITs; ‘Other PNFIF’ for any resident private non-financial investment funds other than REITs; ‘Other PNFC’ for resident other private non-financial corporations; ‘Government’ for Commonwealth general government; ‘Other resident’ for any residents other than those reported above; ‘Non-resident bank’ for non-resident banks; ‘Non-resident superannuation’ for non-resident superannuation funds; and ‘Other non-resident’ for any non-residents other than those reported above.
Column 6	Report the securities loan counterparty jurisdiction. Unit of measurement: report column 6 as a two-letter ISO 3166 country code.
Column 7	Report the residual maturity of the securities loan. Unit of measurement: report column 7 as a whole number greater than or equal to zero to the nearest day for a securities loan with a defined term or as “-1” for an undefined (open) securities loan.
Column 8	Report the security type for the security sought. Unit of measurement: report column 8 as text selected from the security type list below. The security type list options are: ‘AGS’ for Australian Government Securities; ‘SGS’ for semi‑government securities; ‘Supra’ for supra‑national and foreign agency-issued debt securities; ‘FI debt’ for debt securities issued by resident financial institutions other than SPVs; ‘PNFC debt’ for debt securities issued by resident private non-financial corporations other than SPVs; ‘ABS’ for asset-backed securities issued by resident SPVs; ‘Other resident debt’ for any debt securities issued by residents other than those reported above. ‘ADI equity’ for equity securities issued by resident ADIs; ‘Insurance equity’ equity securities issued by resident insurance corporations; ‘MMIF equity’ for equity securities issued by resident money-market investment funds; ‘NMMFIF equity’ for equity securities issued by resident non-money-market financial investment funds; ‘Other FI equity’ for equity securities issued by any other resident financial institutions other than those reported above; ‘PNFIF equity’ for equity securities issued by resident private non-financial investment funds; ‘Other PNFC equity’ for equity securities issued by resident other private non-financial corporations; ‘Other resident equity’ for any equity securities issued by residents other than those reported above; ‘Non-resident equity’ for equity securities issued by non-residents; and ‘Other’ for any assets other than those reported above.
Column 9	Report the currency of the security sought. Unit of measurement: report column 9 as a three-letter ISO 4217 currency code.
Column 10	Report the market value of the security sought.
Column 11	Report the lending fee/premium or rebate rate. Unit of measurement: report column 11 as a per cent to two decimal places.

Item 5

For each securities lending transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the securities loan – whether the securities loan was an exclusive contract, intermediated and/or centrally cleared, the counterparty sector, counterparty jurisdiction, residual maturity of the securities loan, the security type for the security sought, the currency and market value of the security sought and the lending fee/premium or rebate rate.

6. Securities lending stocks – collateral characteristics

Item 6 collects information on securities lending outstanding as at the end of the reporting period. Report detail on the characteristics of each piece of collateral held against the securities lending transaction in item 6 against the securities lending transaction’s unique transaction identification number.

For example, if a securities lending transaction involves two pieces of collateral, there must be two entries against the unique transaction identification number in item 6 – one for each piece of collateral. If one piece of collateral is used under multiple securities lending transactions, then apportion and report the collateral separately for each securities lending transaction.

SBR: submit item 6 with accounting type of debit (assets).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the collateral is managed by a tri-party agent. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the collateral is available for re-use. Unit of measurement: report column 3 as Y or N.
Column 4	Report the collateral type. Unit of measurement: report column 4 as text selected from the collateral type list below. The collateral type list options are: ‘Cash’ for cash; ‘ST AGS’ for short-term Australian Government Securities; ‘LT AGS’ for long-term Australian Government Securities; ‘ST SGS’ for short-term semi‑government securities; ‘LT SGS’ for long-term semi‑government securities; ‘NCD’ for negotiable certificates of deposit (NCDs) issued by resident ADIs; ‘Other ST ADI’ for commercial paper and other short-term debt securities (other than NCDs) issued by resident ADIs; ‘Covered bond’ for covered bonds issued by resident ADIs; ‘Other LT ADI’ for long-term debt securities other than covered bonds issued by resident ADIs; ‘ST RFC’ for short-term debt securities issued by resident registered financial corporations; ‘LT RFC’ for long-term debt securities issued by resident registered financial corporations; ‘ST PNFC’ for short-term debt securities issued by resident private non-financial corporations other than SPVs; ‘LT PNFC’ for long-term debt securities issued by resident private non-financial corporations other than SPVs; ‘ST ABS’ for short-term asset-backed securities issued by resident SPVs; ‘LT ABS’ for long-term asset-backed securities issued by resident SPVs; ‘ST other resident’ for any short-term debt securities issued by residents other than those reported above; ‘LT other resident’ for any long-term debt securities issued in Australia by residents other than those reported above; ‘ST supra’ for short-term supra‑national and foreign agency-issued debt securities; ‘LT supra’ for long-term supra‑national and foreign agency-issued debt securities; ‘ST other non-resident’ for any short-term debt securities issued by non-residents other than those reported above; ‘LT other non-resident in Australia’ for any long-term debt securities issued in Australia by non-residents other than those reported above; ‘LT other non-resident offshore’ for any long-term debt securities issued offshore by non-residents other than those reported above; ‘Equity’ for equity securities (including preference shares); and ‘Other’ for any other assets not reported above.
Column 5	Report the collateral currency. Unit of measurement: report column 5 as a three-letter ISO 4217 currency code.
Column 6	Report the residual maturity of the collateral. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day. For long‑term asset‑backed securities and equity securities, the data field must be reported as “-1”.
Column 7	Report the haircut. Unit of measurement: report column 7 as a per cent to two decimal places.
Column 8	Report the market value of the collateral.

Item 6

For each securities lending transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the collateral – whether the collateral is managed by a tri-party agent and/or eligible for re-use, the collateral type, collateral currency, collateral residual maturity, haircut and the collateral market value.

7. Securities borrowing stocks – securities loan characteristics

Item 7 collects information on securities borrowing outstanding as at the end of the reporting period. Report characteristics of the securities borrowing transaction against the securities borrowing transaction unique transaction identification number. Report each securities borrowing transaction only once in item 7.

SBR: submit item 7 with accounting type of credit (liabilities).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the securities loan was an exclusive contract. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the securities loan was intermediated. Unit of measurement: report column 3 as Y or N.
Column 4	Report whether the securities loan was centrally cleared. Unit of measurement: report column 4 as Y or N.
Column 5	Report the securities loan counterparty sector. Unit of measurement: report column 5 as text selected from the counterparty sector list below. The counterparty sector list options are: ‘RBA’ for RBA; ‘ADI’ for resident ADIs; ‘RFC’ for resident registered financial corporations; ‘CBA’ for resident central borrowing authorities; ‘CCP’ for resident clearing houses and central counterparties; ‘Auxiliary’ for any resident financial auxiliaries other than clearing houses and central counterparties; ‘Insurance’ for resident insurance corporations; ‘Superannuation’ for resident superannuation funds; ‘MMIF’ for resident money-market investment funds; ‘ETF’ for resident exchange-traded funds; ‘Other NMMIF’ for any resident non-money-market financial investment funds other than exchange-traded funds; ‘Other FI’ for any resident financial institutions other than those reported above; ‘REIT’ for resident REITs; ‘Other PNFIF’ for any resident private non-financial investment funds other than REITs; ‘Other PNFC’ for resident other private non-financial corporations; ‘Government’ for Commonwealth general government; ‘Other resident’ for any residents other than those reported above; ‘Non-resident bank’ for non-resident banks; ‘Non-resident superannuation’ for non-resident superannuation funds; and ‘Other non-resident’ for any non-residents other than those reported above.
Column 6	Report the securities loan counterparty jurisdiction. Unit of measurement: report column 6 as a two-letter ISO 3166 country code.
Column 7	Report the residual maturity of the securities loan. Unit of measurement: report column 7 as a whole number greater than or equal to zero to the nearest day for a securities loan with a defined term or as “-1” for an undefined (open) securities loan.
Column 8	Report the security type for the security sought. Unit of measurement: report column 8 as text selected from the security type list below. The security type list options are: ‘AGS’ for Australian Government Securities; ‘SGS’ for semi‑government securities; ‘Supra’ for supra‑national and foreign agency-issued debt securities; ‘FI debt’ for debt securities issued by resident financial institutions other than SPVs; ‘PNFC debt’ for debt securities issued by resident private non-financial corporations other than SPVs; ‘ABS’ for asset-backed securities issued by resident SPVs; ‘Other resident debt’ for any debt securities issued by residents other than those reported above. ‘ADI equity’ for equity securities issued by resident ADIs; ‘Insurance equity’ equity securities issued by resident insurance corporations; ‘MMIF equity’ for equity securities issued by resident money-market investment funds; ‘NMMFIF equity’ for equity securities issued by resident non-money-market financial investment funds; ‘Other FI equity’ for equity securities issued by any other resident financial institutions other than those reported above; ‘PNFIF equity’ for equity securities issued by resident private non-financial investment funds; ‘Other PNFC equity’ for equity securities issued by resident other private non-financial corporations; ‘Other resident equity’ for any equity securities issued by residents other than those reported above; ‘Non-resident equity’ for equity securities issued by non-residents; and ‘Other’ for any assets other than those reported above.
Column 9	Report the currency of the security sought. Unit of measurement: report column 9 as a three-letter ISO 4217 currency code.
Column 10	Report the market value of the security sought.
Column 11	Report the lending fee/premium or rebate rate. Unit of measurement: report column 11 as a per cent to two decimal places.

Item 7

For each securities borrowing transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the securities loan – whether the securities loan was an exclusive contract, intermediated and/or centrally cleared, the counterparty sector, counterparty jurisdiction, residual maturity of the securities loan, the security type for the security sought, the currency and market value of the security sought and the lending fee/premium or rebate rate.

8. Securities borrowing stocks – collateral characteristics

Item 8 collects information on securities borrowing outstanding as at the end of the reporting period. Report detail on the characteristics of each piece of collateral held against the securities borrowing transaction against the securities borrowing transaction’s unique transaction identification number.

For example, if a securities borrowing transaction involves two pieces of collateral, there must be two entries against the unique transaction identification number in item 8 – one for each piece of collateral. If one piece of collateral is used under multiple securities borrowing transactions, then apportion and report the collateral separately for each securities borrowing transaction.

SRB: submit item 8 with accounting type of credit (liabilities).

Column 1	Report the unique transaction identification number. Unit of measurement: report column 1 as an alphanumeric value.
Column 2	Report whether the collateral is managed by a tri-party agent. Unit of measurement: report column 2 as Y or N.
Column 3	Report whether the collateral is available for re-use. Unit of measurement: report column 3 as Y or N.
Column 4	Report the collateral type. Unit of measurement: report column 4 as text selected from the collateral type list below. The collateral type list options are: ‘Cash’ for cash; ‘ST AGS’ for short-term Australian Government Securities; ‘LT AGS’ for long-term Australian Government Securities; ‘ST SGS’ for short-term semi‑government securities; ‘LT SGS’ for long-term semi‑government securities; ‘NCD’ for negotiable certificates of deposit (NCDs) issued by resident ADIs; ‘Other ST ADI’ for commercial paper and other short-term debt securities (other than NCDs) issued by resident ADIs; ‘Covered bond’ for covered bonds issued by resident ADIs; ‘Other LT ADI’ for long-term debt securities other than covered bonds issued by resident ADIs; ‘ST RFC’ for short-term debt securities issued by resident registered financial corporations; ‘LT RFC’ for long-term debt securities issued by resident registered financial corporations; ‘ST PNFC’ for short-term debt securities issued by resident private non-financial corporations other than SPVs; ‘LT PNFC’ for long-term debt securities issued by resident private non-financial corporations other than SPVs; ‘ST ABS’ for short-term asset-backed securities issued by resident SPVs; ‘LT ABS’ for long-term asset-backed securities issued by resident SPVs; ‘ST other resident’ for any short-term debt securities issued by residents other than those reported above; ‘LT other resident’ for any long-term debt securities issued in Australia by residents other than those reported above; ‘ST supra’ for short-term supra‑national and foreign agency-issued debt securities; ‘LT supra’ for long-term supra‑national and foreign agency-issued debt securities; ‘ST other non-resident’ for any short-term debt securities issued by non-residents other than those reported above; ‘LT other non-resident in Australia’ for any long-term debt securities issued in Australia by non-residents other than those reported above; ‘LT other non-resident offshore’ for any long-term debt securities issued offshore by non-residents other than those reported above; ‘Equity’ for equity securities (including preference shares); and ‘Other’ for any other assets not reported above.
Column 5	Report the collateral currency. Unit of measurement: report column 5 as a (three-letter) ISO 4217 currency code.
Column 6	Report the residual maturity of the collateral. Unit of measurement: report column 6 as a whole number greater than or equal to zero to the nearest day. For long‑term asset‑backed securities and equity securities, the data field must be reported as “-1”.
Column 7	Report the haircut. Unit of measurement: report column 7 as a per cent to two decimal places.
Column 8	Report the market value of the collateral.

Item 8

For each securities borrowing transaction outstanding as at the end of the reporting period, provide a unique transaction identification number and details on the securities loan –whether the collateral is managed by a tri-party agent and/or eligible for re-use, the collateral type, collateral currency, collateral residual maturity, haircut and the collateral market value.

9. Reinvestment of cash collateral from securities lending

Item 9 collects information on the reinvestment of cash collateral received under securities lending.

SBR: submit item 9 with accounting type of debit (assets).

Column 1

Report the value.

Column 2

Report the weighted average reinvestment rate on securities loan cash collateral reinvested.

Where an ADI or RFC is unable to separately identify the specific assets purchased with cash collateral received from securities lending, report the value of all reinvested cash collateral received from securities lending in item 9.1.5 and report the reinvestment rate as the rate received on that pool of funds.

Unit of measurement: report column 2 as an annualised percentage rate to two decimal places.

Item 9.1	Report cash collateral received from securities lending that has been reinvested.
Item 9.1.1	Report cash collateral received from securities lending that has been reinvested in money-market investment funds.
Item 9.1.2	Report cash collateral received from securities lending that has been reinvested in commingled pools other than money-market investment funds.
Item 9.1.3	Report cash collateral received from securities lending that has been reinvested in the repo market.
Item 9.1.4	Report cash collateral received from securities lending that has been reinvested in the direct purchase of securities.
Item 9.1.5	Report cash collateral received from securities lending that has been reinvested in any assets other than those listed in items 9.1.1 to 9.1.4. For column 1, item 9.1.5 is a derived item. Report the value of cash collateral received from securities lending that has been reinvested as the value of item 9.1 less the sum of items 9.1.1 to 9.1.4 inclusive. Where an ADI or RFC is unable to separately identify the specific assets purchased with cash collateral received from securities lending, report the value of all reinvested cash collateral received from securities lending in this item.

ARF_721_0B: ABS/RBA Repurchase Agreements and Securities Lending (Option B)

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Monthly
Reporting Consolidation
Domestic

	Repos and reverse repos outstanding
					Repos		Reverse repos
Counterparty sector		Collateral type	Repo residual maturity	Collateral management	Principal amount	Market value of collateral	Principal amount	Market value of collateral
(1)		(2)	(3)	(4)	(5)	(6)	(7)	(8)

RBA		Australian Government securities - short-term	<= 1 day	Bilateral
ADIs		Australian Government securities - long-term	> 1 day to <= 1 month	Tri-party
RFCs		Semi-government securities - short-term	> 1 month to <= 3 months
Central borrowing authorities		Semi-government securities - long-term	> 3 months to <= 1 year
Clearing houses and CCPs		ADI debt securities - NCDs	> 1 year
Other financial auxiliaries		ADI debt securities - other short-term debt	Undefined (open repo)
Insurance corporations		ADI debt securities - covered bonds
Superannuation funds		ADI debt securities - other long-term debt
Money-market investment funds
ETFs
Other non-MM financial investment funds		RFC debt securities - short-term
Other financial institutions		RFC debt securities - long-term
REITs		Non-financial corporate debt securities - short-term
Other private non-financial investment funds		Non-financial corporate debt securities - long-term
Other private non-financial corporations		Asset-backed securities - short-term
Commonwealth general government		Asset-backed securities - long-term
Other residents		Other resident debt securities - short-term
Non-resident banks		Other resident debt securities - long-term
Non-resident superannuation funds		Supra-national and foreign agency debt securities - short-term
Other non-residents		Supra-national and foreign agency debt securities - long-term
Other non-residents		Other non-resident debt securities - short-term
		Other non-resident debt securities - long-term - issued in Australia
		Other non-resident debt securities - long-term - issued offshore
		Equity securities
		Other assets

2. Rates on repos and reverse repos outstanding

Counterparty sector	Collateral type	Repo original maturity	Repo rates	Reverse repo rates
(1)	(2)	(3)	(4)	(5)

RBA	Australian Government securities	<= 1 day
ADIs	Semi-government securities	> 1 day to <= 1 month
RFCs	Supra-national and foreign agency debt securities	> 1 month to <= 3 months
Central borrowing authorities	Financial institution debt securities	> 3 months to <= 1 year
Clearing houses and CCPs	Non-financial debt securities	> 1 year
Other financial auxiliaries	Asset-backed securities	Undefined (open repo)
Insurance corporations	Other debt securities
Superannuation funds	Equity securities
Money-market investment funds	Other assets
ETFs
Other non-MM financial investment funds
Other financial institutions
REITs
Other private non-financial investment funds
Other private non-financial corporations
Commonwealth general government
Other residents
Non-resident banks
Non-resident superannuation funds
Other non-residents

3. Haircuts on repos and reverse repos outstanding

Collateral type	Haircut	Repo collateral residual maturity	Repos outstanding	Reverse repos outstanding
(1)	(2)	(3)	(4)	(5)

Australian Government securities	0 to <= 0.5	<= 1 month
Semi-government securities	> 0.5 to <= 1.5	> 1 month to <= 3 months
Supra-national and foreign agency debt securities	> 1.5 to <= 3	> 3 months to <= 1 year
Financial institution debt securities	> 3 to <= 4	> 1 year to <= 5 years
Non-financial debt securities	> 4 to <= 6	> 5 years to <= 10 years
Asset-backed securities	> 6 to <= 10	> 10 years
Other debt securities	> 10 to <= 15
Equity securities	> 15 to <= 25
Other assets	> 25 to <= 50
	> 50

	4. Securities borrowing and lending outstanding
						Securities borrowing		Securities lending
Counterparty sector		Loaned security type	Loan residual maturity	Collateral type	Collateral management	Market value of security	Lending fee/premium or rebate rate	Market value of security	Lending fee/premium or rebate rate
(1)		(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

RBA		Australian Government securities	<= 1 day	Cash	Bilateral
ADIs		Semi-government securities	> 1 day to <= 1 month	Australian Government securities	Tri-party
RFCs		Supra-national and foreign agency debt securities	> 1 month to <= 3 months	Semi-government securities
Central borrowing authorities		Financial institution debt securities	> 3 months to <= 1 year	Supra-national and foreign agency debt securities
Clearing houses and CCPs		Non-financial debt securities	> 1 year	Financial institution debt securities
Other financial auxiliaries		Asset-backed securities		Non-financial debt securities
Insurance corporations		Other debt securities		Asset-backed securities
Superannuation funds		Equities - ADIs		Other debt securities
Money-market investment funds		Equities - Insurance corporations		Equity securities
ETFs		Equities - Money-market investment funds		Other assets
Other non-MM financial investment funds		Equities - Non-money market financial investment funds
Other financial institutions		Equities - other financial institutions
REITs		Equities - Private non-financial investment funds
Other private non-financial investment funds		Equities - Other private non-financial corporations
Other private non-financial corporations		Equities - Other residents
Commonwealth general government		Equities - Non-resident
Other residents		Other assets
Non-resident banks
Non-resident superannuation funds
Other non-residents

5. Reinvestment of cash collateral from securities lending

	Value	Rate of return
	(1)	(2)
5.1. Outstanding cash collateral from securities lending reinvested
5.1.1. Money-market investment funds
5.1.2. Other commingled pool
5.1.3. Repo market
5.1.4. Direct purchase of securities
5.1.5. Other assets

Reporting Form ARF 721.0B

ABS/RBA Repurchase Agreements and Securities Lending (Option B)

Instructions

These instructions assist completion of Reporting Form ARF 721.0B Repurchase Agreements and Securities Lending (Option B) (ARF 721.0B). ARF 721.0B collects information relating to the stock of repurchase agreements (repos) and reverse repos, and securities lending and securities borrowing by ADIs and RFCs.

Information reported in ARF 721.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including the compilation of Australia’s National Accounts and the provision of aggregated information to the Financial Stability Board. This information may also be used by APRA for prudential and publication purposes.

Reporting level

ARF 721.0A or ARF 720.1B must be completed by each ADI and RFC to which this reporting standard applies under paragraphs 4 or 5. The choice of option is at the discretion of the ADI or RFC; however, any change in the option selected must be communicated to APRA in advance.

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item.

For reporting purposes, unless specified otherwise, data are to be entered as a positive number.

Report items on ARF 721.0B as at the end of the reporting period.

Counterparties

Include repurchase agreements (repos) and securities lending arrangements with both residents and non-residents.

Include repos and securities lending arrangements where the counterparty is either a related party or a non-related party. Exclude repos and securities lending arrangements with entities that are consolidated within domestic books.

Repurchase agreements and securities lending

Report collateral administered through a tri‑party agent on the basis of an end-month report from the tri-party agent.

All collateral market values in relation to repurchase agreements and securities lending arrangements refer to the market value on collateral pre‑haircut.

Values

Report monetary amounts on ARF 721.0B in Australian dollars or the Australian dollar equivalent of the foreign currency amount.

Report values on ARF 721.0B as whole dollars.

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.

Repos and reverse repos outstanding

Item 1 collects information on repos and reverse repos outstanding as at the end of the reporting period by repo counterparty, type of collateral provided or received, the residual maturity of the repo or reverse repo and the type of collateral management employed.

Column 1	Report according to the counterparty of the repo or reverse repo (see item 1 for further details).
Column 2	Report according to the collateral provided in the repo or received in the reverse repo (see item 1 for further details).
Column 3	Report according to the residual maturity of the repo or reverse repo (see item 1 for further details).
Column 4	Report according to the collateral management method employed (see item 1 for further details).
Column 5	Report the value of cash borrowed under repos. SBR: accounting type credit (liability)
Column 6	Report the market value of collateral sold under repos. SBR: accounting type debit (asset)
Column 7	Report the value of cash lent under reverse repos. SBR: accounting type debit (asset).
Column 8	Report the market value of collateral purchased under reverse repos. SBR: accounting type credit (liability).

Item 1

Report repos and reverse repos outstanding as at the end of the reporting period for each combination of counterparty type, repo collateral provided or received, residual maturity of the repo, collateral management type and whether the position is a repo or a reverse repo.

The counterparty sectors are:

RBA;
resident ADIs;
resident registered financial corporations (RFCs);
resident central borrowing authorities;
resident clearing houses and central counterparties;
any other resident financial auxiliaries other than clearing houses and central counterparties;
resident insurance corporations;
resident superannuation funds;
resident money-market investment funds;
resident exchange-traded funds;
any other resident non-money-market financial investment funds other than exchange-traded funds;
any other resident financial institutions other than those reported above;
resident REITs;
any other resident private non-financial investment funds other than REITs;
resident other private non-financial corporations;
Commonwealth general government;
any other residents other than those reported above;
non-resident banks;
non-resident superannuation funds; and
any other non-residents not reported above.

The collateral categories are:

short-term Australian Government Securities;
long-term Australian Government Securities;
short-term semi‑government securities;
long-term semi‑government securities;
negotiable certificates of deposit (NCDs) issued by resident ADIs;
commercial paper and other short-term debt securities (other than NCDs) issued by resident ADIs;
covered bonds issued by resident ADIs;
long-term debt securities other than covered bonds issued by resident ADIs;
short-term debt securities issued by resident registered financial corporations;
long-term debt securities issued by resident registered financial corporations;
short-term debt securities issued by resident private non-financial corporations other than SPVs;
long-term debt securities issued by resident private non-financial corporations other than SPVs;
short-term asset-backed securities issued by resident SPVs;
long-term asset-backed securities issued by resident SPVs;
any short-term debt securities issued by residents other than those reported above;
any long-term debt securities issued in Australia by residents other than those reported above;
short-term supra‑national and foreign agency-issued debt securities;
long-term supra‑national and foreign agency-issued debt securities;
any short-term debt securities issued by non-residents other than those reported above;
any long-term debt securities issued in Australia by non-residents other than those reported above;
any long-term debt securities issued offshore by non-residents other than those reported above;
equity securities (including preference shares); and
any other assets not reported above.

The repo residual maturity categories are:

<= 1 day;
> 1 day to <= 1 month;
> 1 month to <= 3 months;
> 3 months to <= 1 year;
> 1 year; and
undefined (open repo).

The collateral management types are:

bilateral; and
tri-party.

2. Rates on repos and reverse repos outstanding

Item 2 collects information on weighted average repo rates on repos and reverse repos outstanding as at the end of the reporting period by repo counterparty, type of collateral provided or received and the original maturity of the repo or reverse repo.

Unit of measurement: report item 2 inclusive as an annualised percentage rate to two decimal places.

Column 1	Report according to the counterparty of the repo or reverse repo (see item 2 for further details).
Column 2	Report according to the type of collateral provided in the repo or received in the reverse repo (see item 2 for further details).
Column 3	Report according to the original maturity of the repo as at the trade date (see item 2 for further details).
Column 4	Report the weighted average repo rate on repos. Unit of measurement: report column 4 as an annualised percentage rate to two decimal places.
Column 5	Report the weighted average repo rate on reverse repos. Unit of measurement: report column 5 as an annualised percentage rate to two decimal places.

Item 2

Report average repo rates weighted by principal amounts of repos and reverse repos outstanding as at the end of the reporting period for each combination of counterparty type, type of repo collateral provided or received and repo original maturity.

The counterparty sectors are:

RBA;
resident ADIs ;
resident registered financial corporations (RFCs);
resident central borrowing authorities;
resident clearing houses and central counterparties;
any resident financial auxiliaries other than clearing houses and central counterparties;
resident insurance corporations;
resident superannuation funds;
resident money-market investment funds;
resident exchange-traded funds;
any resident non-money-market financial investment funds other than exchange-traded funds;
any resident financial institutions other than those reported above;
REITs;
any other resident private non-financial investment funds other than REITs;
resident other private non-financial corporations;
Commonwealth general government;
any other residents other than those reported above;
non-resident banks;
non-resident superannuation funds; and
any other non-residents not reported above.

The collateral categories are:

Australian Government Securities;
semi‑government securities;
supra‑national and foreign agency-issued debt securities;
debt securities issued by resident financial institutions other than SPVs;
debt securities issued by resident private non-financial corporations other than SPVs;
asset-backed securities issued by resident SPVs;
any other debt securities not reported above;
equity securities (including convertible bonds); and
any other assets not reported above.

The repo original maturity categories are:

<= 1 day;
> 1 day to <= 1 month;
> 1 month to <= 3 months;
> 3 months to <= 1 year
> 1 year; and
undefined (open repo).

3. Haircuts on repos and reverse repos outstanding

Item 3 collects information on principal amounts of repos and reverse repos outstanding as at the end of the reporting period by type of collateral provided or received, the haircut applied to the collateral and the residual maturity of the collateral.

For item 3, report the residual maturity of the collateral as at the trade date.

Column 1	Report according to the type of collateral provided in the repo or received in the reverse repo (see item 3 for further details).
Column 2	Report according to the haircut applied to the collateral provided in the repo or received in the reverse repo (see item 3 for further details).
Column 3	Report according to the residual maturity of the collateral as at the trade date (see item 3 for further details).
Column 4	Report the value of the principal amount of repos. SBR: submit column 4 with accounting type of credit (liability).
Column 5	Report the value of the principal amount of reverse repos. SBR: submit column 5 with an accounting type of debit (assets).

Item 3

Report repos and reverse repos outstanding for each combination of type of collateral provided or received, haircut applied to the collateral and the residual maturity of the collateral.

The collateral categories are:

Australian Government Securities;
semi‑government securities;
supra‑national and foreign agency-issued debt securities;
debt securities issued by resident financial institutions other than SPVs;
debt securities issued by resident private non-financial corporations other than SPVs;
asset-backed securities issued by resident SPVs;
any other debt securities not reported above;
equity securities (including convertible bonds); and
any other assets not reported above.

The haircut categories are:

0 to <= 0.5;
> 0.5 to <= 1.5;
> 1.5 to <= 3;
> 3 to <= 4;
> 4 to <= 6;
> 6 to <= 10;
> 10 to <= 15;
> 15 to <= 25;
> 25 to <= 50; and
> 50.

The collateral residual maturity categories are:

<= 1 month;
> 1 month to <= 3 months;
> 3 months to <= 1 year;
> 1 year to <= 5 years;
> 5 year to <= 10 years; and
> 10 years.

4. Securities borrowing and lending outstanding

Item 4 collects information on gross principal amounts and weighted average rates for securities borrowing and securities lending outstanding as at the end of the reporting period by securities loan counterparty, type of security sought, residual maturity of the securities loan, whether the security sought was borrowed or lent, type of collateral and collateral management.

Column 1	Report according to the counterparty of the securities loan (see item 4 for further details).
Column 2	Report according to the type of security sought (see item 4 for further details).
Column 3	Report according to the residual maturity of the securities loan (see item 4 for further details).
Column 4	Report according to the type of collateral posted for the securities loan (see item 4 for further details).
Column 5	Report according to the collateral management type (see item 4 for further details).
Column 6	Report the market value of the security borrowed. SBR: accounting type credit (liability)
Column 7	Report the weighted average rebate rate or lending fee (as applicable) of the securities loan. Unit of measurement: report column 7 as a per cent to two decimal places.
Column 8	Report the market value of the security lent. SBR: accounting type debit (asset).
Column 9	Report the weighted average rebate rate or lending fee (as applicable) of the securities loan. Unit of measurement: report column 9 as a per cent to two decimal places.

Item 4

Report gross market values of the security sought and weighted average rates for securities borrowing and securities lending outstanding as at the end of the reporting period for each combination of loan counterparty, type of security sought, residual maturity of the loan, whether the security sought was borrowed or lent, type of collateral and collateral management.

The counterparty sectors are:

RBA;
resident ADIs;
resident registered financial corporations (RFCs);
resident central borrowing authorities;
resident clearing houses and central counterparties;
any other resident financial auxiliaries other than clearing houses and central counterparties;
resident insurance corporations;
resident superannuation funds;
resident money-market investment funds;
resident exchange-traded funds;
any other resident non-money-market financial investment funds other than exchange-traded funds;
any other resident financial institutions other than those reported above;
resident REITs;
any other resident private non-financial investment funds other than REITs;
resident other private non-financial corporations;
Commonwealth general government;
any other residents other than those reported above;
non-resident banks;
non-resident superannuation funds; and
any other non-residents not reported above.

The categories for the type of security sought are:

Australian Government Securities;
semi‑government securities;
supra‑national and foreign agency-issued debt securities;
debt securities issued by resident financial institutions other than SPVs;
debt securities issued by resident private non-financial corporations other than SPVs;
asset-backed securities issued by resident SPVs;
any other debt securities not reported above;
equity securities (including convertible bonds) issued by resident ADIs;
equity securities (including convertible bonds) issued by resident insurance corporations;
equity securities (including convertible bonds) issued by resident money-market investment funds;
equity securities (including convertible bonds) issued by resident non-money-market financial investment funds;
equity securities (including convertible bonds) issued by resident financial institutions other than those reported above;
equity securities (including convertible bonds) issued by resident private non-financial investment funds;
equity securities (including convertible bonds) issued by resident other private non-financial corporations;
equity securities (including convertible bonds) issued by other residents not reported above;
equity securities (including convertible bonds) issued by non-residents; and
any other assets not reported above.

The loan residual maturity categories are:

<= 1 day;
> 1 day to <= 1 month;
> 1 month to <= 3 months;
> 3 months to <= 1 year; and
> 1 year.

The collateral type categories are:

cash;
Australian Government Securities;
semi‑government securities;
supra‑national and foreign agency-issued debt securities;
debt securities issued by resident financial institutions other than SPVs;
debt securities issued by resident private non-financial corporations other than SPVs;
asset-backed securities issued by resident SPVs;
any other debt securities not reported above;
equity securities (including convertible bonds); and
any other assets not reported above.

The collateral management type categories are:

bilateral; and
tri-party.

5. Reinvestment of cash collateral from securities lending

Item 5 collects information on the reinvestment of cash collateral received under securities lending.

SBR: submit item 5 with accounting type of debit (assets).

Column 1

Report the value.

Column 2

Report the weighted average reinvestment rate on securities loan cash collateral reinvested.

Where an ADI or RFC is unable to separately identify the specific assets purchased with cash collateral received from securities lending, report the value of all reinvested cash collateral received from securities lending in item 5.1.5 and report the reinvestment rate as the rate received on that pool of funds.

Unit of measurement: report column 2 as an annualised percentage rate to two decimal places.

Item 5.1	Report cash collateral received from securities lending that has been reinvested.
Item 5.1.1	Report cash collateral received from securities lending that has been reinvested in money-market investment funds.
Item 5.1.2	Report cash collateral received from securities lending that has been reinvested in commingled pools other than money-market investment funds.
Item 5.1.3	Report cash collateral received from securities lending that has been reinvested in the repo market.
Item 5.1.4	Report cash collateral received from securities lending that has been reinvested in the direct purchase of securities.
Item 5.1.5	Report cash collateral received from securities lending that has been reinvested in any assets other than those listed in items 5.1.1 to 5.1.4. For column 1, item 5.1.5 is a derived item. Report the value of the cash collateral received from securities lending that has been reinvested as the value in item 5.1 less the sum of items 5.1.1 to 5.1.4 inclusive. Where an ADI or RFC is unable to separately identify the specific assets purchased with cash collateral received from securities lending, report the value of all reinvested cash collateral received from securities lending in this item.

Class of financial institution	Applicable
ADIs	Yes if repos & securities lending ≥ $1b
RFCs	Yes if repos & securities lending ≥ $1b