Other Accounting And Financial Disclosures Financial Risk Exposures Counterparty Connection Text A connection is the relationship between two counterparties in a group of connected counterparties. A connection can be any of the following: cross guarantees; common ownership or management; control; financial interdependency; or other connections or relationships. Financial Risk Exposures Off Balance Sheet Counterparty Amount This is the value of off-balance sheet exposures. An exposure is the aggregate of all claims, commitments and contingent liabilities arising from on- and off-balance sheet transactions (in both the banking and trading books) with an individual counterparty or group of connected counterparties. Financial Risk Exposures On Balance Sheet Counterparty Amount This is the value of on-balance sheet exposures. An exposure is the aggregate of all claims, commitments and contingent liabilities arising from on- and off-balance sheet transactions (in both the banking and trading books) with an individual counterparty or group of connected counterparties. Financial Risk Market Haircut Rate Percent The haircut rate is the difference between the market value of an asset and the purchase price paid at the start of a repo or reverse repo, or a securities lending or securities borrowing transaction. It is expressed as the percentage deduction from the market value of collateral. Report as a per cent to two decimal places. Financial Risk Market Repo Rate Percent This is the percentage difference between the purchase and repurchase price of a security expressed as an annual rate. Financial Risk Market Weighted Average Repo Rate Percent This is the weighted sum of individual repo rates, which is the percentage difference between the purchase and repurchase price of a security expressed as an annual rate. Financial Risk Market Weighted Average Reverse Repo Rate Percent This is the weighted sum of individual reverse repo rates, which is the percentage difference in price between buying the security and agreeing to sell price of that security in the future expressed as an annual rate. Financial Risk Unique Transaction Identifier The identifier assigned by the entity that uniquely identifies the repo, reverse repo, securities lending transaction or securities borrowing transaction. Financial Services Elected Out Non Offshore Banking Unit Notional Interest Amount The notional amount of interest taken to be paid by Non Offshore Banking Units. Financial Services Elected Out Notional Average Borrowings Code A code that identifies the main currency of the notional amount taken to be borrowed for a foreign bank or other qualifying financial entity. Financial Services Elected Out Notional Interest Tax Withholding Amount The amount of withholding tax paid on the notional interest amount, by a foreign bank or other qualifying financial entities. Financial Services Elected Out Offshore Banking Unit Notional Interest Amount The notional amount of interest take to be paid by Offshore Banking Units. Financial Services Foreign Bank Or Qualifying Financial Entity Elected Out Indicator This identifies if an entity is a foreign bank or other qualifying financial entity that has elected out. A choice of TRUE/FALSE values. true = Entity is a foreign bank or other qualifying financial entity that has elected out. false = Entity is not a foreign bank or other qualifying financial entity that has not elected out. Financial Services Notional Average Borrowings Code A code that identifies the main currency of the notional amount taken to be borrowed for a foreign bank or other qualifying financial entity. Financial Services Notional Derivative Paid Amount The notional amount taken to be paid for a derivative transaction. Financial Services Notional Derivative Received Amount The notional amount taken to be received for a derivative transaction. Financial Services Notional Foreign Exchange Transaction Paid Amount The notional amount taken to be paid for a foreign exchange transaction. Financial Services Notional Foreign Exchange Transaction Received Amount The notional amount taken to be received for a foreign exchange transaction. Miscellaneous Account Sequence Number This is the number incrementally allocated for each investor within an account. Miscellaneous Controlled Foreign Companies Active Income Test Satisfied Code This is a code to determine whether the entity has Controlled Foreign Companies (CFCs) that satisfy the active income test for their statutory accounting period(s). Valid values are: Yes = Yes the entity did satisfy the active income test, No = No the entity did not satisfy the active income test, or Both = Both (Yes and No) the entity has Controlled Foreign Companies (CFCs) that do satisfy the active income test and other Controlled Foreign Companies (CFCs) that do not satisfy the active income test. Miscellaneous Controlled Foreign Company Trust Interest Acquired Count The number of Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs) where the reporting party had acquired interest during the income year. Miscellaneous Controlled Foreign Company Trust Interest Acquired Indicator Indicates whether the entity acquired any interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs), during the income year. A choice of TRUE/FALSE values. true = Entity has acquired interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs). false = Entity did not acquire interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs). Miscellaneous Controlled Foreign Company Trust Interest Disposed Count The number of Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs) where the reporting party has disposed interest during the income year. Miscellaneous Controlled Foreign Company Trust Interest Disposed Indicator Indicates whether the entity disposed any interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs), during the income year. A choice of TRUE/FALSE values. true = Entity has disposed interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs). false = Entity did not dispose interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs). Miscellaneous Cross Border Hybrid Entity Interest Indicator An indicator to identify if the entity had any income or expenses in connection with any cross-border hybrid entities. A choice of TRUE/FALSE values: true = The entity has income or expenses in connection with cross-border hybrid entities. false = The entity does not have income or expenses in connection with cross-border hybrid entities. Miscellaneous Fees Charged Non Transaction Merchant Amount This is the value, during the relevant period of amounts by the entity for all fees charged to merchants other than per-transaction merchant fees charged. It includes: joining and annual fees; terminal and imprinter hire fees; access fees; credit card authorisation request fees; and termination fees. Miscellaneous Fees Charged Per Transaction Merchant Amount This is the value, during the relevant period of amounts charged by the entity for all transaction-based merchant fees charged for acquiring card transactions, whether collected on an ad valorem or flat basis. Report income from merchants net of rebates and concessions. Include transactions involving cards issued to households or businesses, either in Australia or overseas. Miscellaneous Fees Charged Statistical Amount This is the value, during the relevant period of amounts charged by the entity to its customers excluding those relating to interest charges (where interest is defined in terms of the contractual interest rate). Report fees (such as establishment fees) that are recorded as interest income in statutory accounts. Report fees charged net of any waivers, exemptions or rebates. This is in accordance with the relevant statistical definition of fees charged. Do not deduct any expenses, including expenses relating to: commissions paid to mortgage brokers; valuation fees for housing and business loans; loyalty program costs; government taxes; and charges imposed by the bank's group treasury to various business units. Miscellaneous Fees Charged Statistical Other Amount This is the value, during the relevant period for all banking-related fees charged other than fees charged associated with deposits, loans, finance leases, and merchant fees charged. It includes: export collection fees; fees from international telegraphic transfers and foreign currency drafts from customers without a deposit or loan account; guarantees; fees for the transmission of deed or documents for inspection, delivery or execution; safe custody and special clearances; short-term money-market transaction fees; coin and note handling services; fees from the supply of certificates; fees for legal, payroll and search services; charges for travellers' cheques or foreign currency purchased with cash, or with credit cards issued by another institution; fees for custodial and night safe services; and fees for legal and service services. Miscellaneous Hub Arrangement Code A code to identify the type of hub arrangement(s) that have the highest aggregate dollar value of property or services imported or exported to/from Australia in connection with this type of hub. Valid values are: MKT = Marketing Hub SHI = Shipping Hub SER = Services Hub SAL = Sales Hub NCP = Non-Core Procurement Hub CPR = Core Procurement Hub Miscellaneous Margin Loan Customers Count This is the number of customers with one or more margin loans. Miscellaneous Offshore Dealings Compliance Indicator Indicates whether any schedules within the Practical Compliance Guildeline PCG 2017/1 applies to the entities offshore dealings. A choice of TRUE/FALSE values. true = The Practical Compliance Guideline PCG 2017/1 applies to the entities offshore dealings. false = The Practical Compliance Guideline PCG 2017/1 does not apply to the entities offshore dealings. Miscellaneous Research And Development Overseas Intangibles Indicator Indicator to determine whether the entity has performed research and development for a related party in another country which held intellectual property and were remunerated on a cost plus margin basis. A choice of TRUE/FALSE values. true = Entity has performed research and development for a related party in another country which held intellectual property and was remunerated on a cost plus margin basis. false = Entity has not performed research and development for a related party in another country which held intellectual property and was remunerated on a cost plus margin basis. Regulatory Disclosures Available For Re Use Text This is the text that flags whether or not the collateral is available for re-use, which means securities that are received as collateral for one transaction and also used as collateral for another transaction. This is distinct from re-hypothecation, which is a subset of re-use but for client assets only. Please enter either 'Y' or 'N'. Regulatory Disclosures Centrally Cleared Status Text This is the text that flags whether a transaction is a principal-to-principal transactions novated by a central counterparty rather than settled on a bilateral basis. Please enter either 'Y' or 'N'. Regulatory Disclosures Collateral Currency Text This is the currency code that identifies the currency in which the collateral for the transaction is denominated. Please enter the text as a three-letter ISO 4217 currency code. Regulatory Disclosures Collateral Type Text This is the text that flags the type of collateral used, which means an asset provided by one party to be held by the counterparty in an agreement in order to provide cover against credit risk exposure taken in respect of the party providing collateral. 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. Regulatory Disclosures Counterparty Jurisdiction Text This is the text that identifies the counterparty jurisdiction for the transaction. Jurisdiction means the country in which the business entity is resident. Please enter the counterparty jurisdiction from the two-letter ISO 3166 country code. Regulatory Disclosures Counterparty Sector Text This is the text that identifies the counterparty sector for the transaction. Please enter the counterparty sector from the list options below: '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. Regulatory Disclosures Exclusive Contract Status Text This is the text that flags whether a transaction is an arrangement where the lender or its agent negotiates an exclusive arrangement with a borrowing counterparty. The borrower pays a set upfront fee for exclusive access to borrow from the lender's securities portfolio. Please enter either 'Y' or 'N'. Regulatory Disclosures Intermediated Status Text This is the text that flags whether a transaction is concluded between two principals but facilitated by an agent on behalf of one or both principals (e.g. an agent lender in a securities lending program). Please enter either 'Y' or 'N'. Regulatory Disclosures Securities Sought Type Text This is the text that identifies the type of security sought for the transaction. Please enter the security type from the list options below: '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. Regulatory Disclosures Security Sought Currency Text This is the text that identifies the currency code of the security sought for the transaction. Please enter the text as a three-letter ISO 4217 currency code. Regulatory Disclosures Total Employees Working Number The total number of employees that the entity has working during the relevant period. Regulatory Disclosures Transaction Cash Currency Text This is the text that identifies the cash currency code for the transaction, which is the currency in which the cash leg of a transaction is denominated. Please enter the text as a three-letter ISO 4217 currency code. Regulatory Disclosures Transaction Residual Maturity Number This is the number of days of residual maturity, which is the remaining term to contractual maturity. Please enter a whole number greater than or equal to zero to the nearest day for a transaction with a defined term or as "-1" for an undefined (open) transaction. Where the transaction collateral types are long-term asset-backed securities or equity securities, report the residual maturity of the collateral as "-1". Regulatory Disclosures Tri Party Agent Text This is the text that flags whether or not the collateral is managed by a tri-party agent, which is a custodian bank to which collateral selection, payment and settlement, custody and management during a repurchase agreement is outsourced. Please enter either 'Y' or 'N'.