Financial Sector (Collection of Data) (reporting standard) determination No. 19 of 2019 Reporting Standard ARS 723.0 ABS/RBA Margin Lending Financial Sector (Collection of Data) Act 2001 I, Alison Bliss, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard ARS 723.0 ABS/RBA Margin Lending, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 4 of the reporting standard. Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities on 1 July 2019. This instrument commences on 1 July 2019. Dated: 4 June 2019 [Signed] Alison Bliss General Manager Data Analytics & Insights Division Interpretation In this Determination: APRA means the Australian Prudential Regulation Authority. financial sector entity has the meaning given by section 5 of the Act. Schedule Reporting Standard ARS 723.0 ABS/RBA Margin Lending comprises the document commencing on the following page. Reporting Standard ARS 723.0 ABS/RBA Margin Lending Objective of this Reporting Standard This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution's or registered financial corporation's margin lending. It includes Reporting Form ARF 723.0 ABS/RBA Margin Lending and the associated specific instructions. Authority 1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. Purpose 2. Information collected by Reporting Form ARF 723.0 ABS/RBA Margin Lending (ARF 723.0) is used by the ABS and RBA for various purposes, including policy and publication purposes. This information may also be used by APRA for prudential and publication purposes. 3. This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). Application and commencement 4. This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below, where 'margin lending' is measured by the sum of the values reported in items 1.1.1.1.2.3 (column 1) and 3.1.3.3 (columns 1 and 3) on Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A) or the sum of the values reported in items 1.1.1.1.2.3 (column 1) and 3.1.1 (column 1) on Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B). Class of financial institution Applicable ADIs Yes if margin lending ≥ $150m RFCs Yes if margin lending ≥ $150m 5. APRA may from time to time determine that a higher threshold will apply to a particular ADI or RFC than that specified in paragraph 4 of this Reporting Standard and if APRA does so it will notify the ADI or RFC concerned in writing. 6. This Reporting Standard applies for reporting periods ending on or after 30 September 2019. Information required 7. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation. Method of submission 8. The information required by this Reporting Standard must be given to APRA in electronic format, using the 'Direct to APRA' application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission. Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA. Reporting periods and due dates 9. The information required by this Reporting Standard must be provided in respect of each quarter ended 31 March, 30 June, 30 September and 31 December by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5. 10. The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.[1] 11. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to: (a) the particular circumstances of the ADI or RFC; and (b) the extent to which the information is required for the purposes of the ABS or RBA. 12. APRA may grant an ADI or RFC an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension. Quality control 13. All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard. 14. All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided. Authorisation 15. When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA. Minor alterations to forms and instructions 16. APRA may make minor variations to: (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or (b) the instructions to a form, to clarify their application to the form without changing any substantive requirement in the form or instructions. 17. If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard. Interpretation 18. Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard. 19. In this Reporting Standard: due date means the last day of the 28 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12. reporting period means a quarter ended 31 March, 30 June, 30 September or 31 December as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11. 20. Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time. ARF_723_0: ABS/RBA Margin Lending Australian Business Number Institution Name Reporting Period Scale Factor Quarterly Reporting Consolidation Domestic 1. New borrower-accepted margin loan commitments - by interest rate type Value (1) 1.1. Total new borrower-accepted margin loan commitments to residents during the quarter 1.1.1. Variable interest rate 1.1.2. Fixed interest rate 1.1.2.1. Interest paid in arrears 1.1.2.2. Interest pre-paid 1.2. Total new borrower-accepted margin loan commitments to non-residents during the quarter 2. Margin loans - by number of customers and loans Number of customers Number of loans Value (1) (2) (3) 2.1. Total margin loans to residents 2.1.1. of which: Credit outstanding 2.2. Total margin loans to non-residents 2.2.1. of which: Credit outstanding 3. Credit limits on margin loans to residents Value (1) 3.1. Total credit limits available to residents (including credit outstanding) as at the end of the quarter 4. Margin loans outstanding to residents - by counterparty & type of margin loan Counterparty of borrower Type of margin loan Number of loans Value (1) (2) (3) (4) Households Standard margin loans Non-financial businesses & CSOs Protected margin loans ADIs Other margin loans Self-managed superannuation funds Other superannuation funds Other financial institutions 4.1. Total margin loans to residents 4.1.1. of which: Loans with credit outstanding >= $10 000 000 4.1.2. of which: Margin loans to superannuation funds that are "non-recourse" 5. Margin loans outstanding to residents - by origination source Value (1) 5.1. Total margin loans outstanding 5.1.1. Third-party originated 5.1.2. Direct 6. Margin loans outstanding to residents - by interest rate type Value of AUD-denominated loans Interest rate on AUD-denominated loans Value of FX-denominated loans (AUD equivalent) (1) (2) (3) 6.1. Total margin loans outstanding 6.1.1. Variable interest rate 6.1.2. Fixed interest rate 6.1.2.1. Interest paid in arrears 6.1.2.2. Interest pre-paid 7. Margin loans outstanding to residents - by loan-to-valuation ratio (LVR) Number of loans Value (1) (2) 7.1. Total margin loans outstanding 7.1.1. LVR > 0% to <= 5% 7.1.2. LVR > 5% to <= 10% 7.1.3. LVR > 10% to <= 15% 7.1.4. LVR > 15% to <= 20% 7.1.5. LVR > 20% to <= 25% 7.1.6. LVR > 25% to <= 30% 7.1.7. LVR > 30% to <= 35% 7.1.8. LVR > 35% to <= 40% 7.1.9. LVR > 40% to <= 45% 7.1.10. LVR > 45% to <= 50% 7.1.11. LVR > 50% to <= 55% 7.1.12. LVR > 55% to <= 60% 7.1.13. LVR > 60% to <= 65% 7.1.14. LVR > 65% to <= 70% 7.1.15. LVR > 70% to <= 75% 7.1.16. LVR > 75% to <= 80% 7.1.17. LVR > 80% to <= 85% 7.1.18. LVR > 85% to <= 90% 7.1.19. LVR > 90% to <= 95% 7.1.20. LVR > 95% to <= 100% 7.1.21. LVR > 100% 8. Security underlying margin loans to residents - by asset type Value of security of which: Value of securities underlying a margin loan with credit outstanding Number of loans with credit outstanding (1) (2) (3) 8.1. Total 8.1.1. Australian equities, held directly 8.1.1.1. One company 8.1.1.2. Two to five companies 8.1.1.3. Six to ten companies 8.1.1.4. Eleven to twenty companies 8.1.1.5. More than twenty companies 8.1.2. Overseas equities, held directly 8.1.3. Managed funds 8.1.4. Residential property 8.1.5. Bonds 8.1.6. Hybrid securities 8.1.7. Other 9. Security underlying margin loans outstanding to residents - largest 10 exposures to listed companies (by value) Value of security Company (1) (2) 9.1. Largest equity exposure 9.2. 2nd largest equity exposure 9.3. 3rd largest equity exposure 9.4. 4th largest equity exposure 9.5. 5th largest equity exposure 9.6. 6th largest equity exposure 9.7. 7th largest equity exposure 9.8. 8th largest equity exposure 9.9. 9th largest equity exposure 9.10. 10th largest equity exposure 10. Security underlying margin loans outstanding to residents - largest 10 exposures to listed companies (by market capitalisation) Value of security Company (1) (2) 10.1. Largest equity exposure 10.2. 2nd largest equity exposure 10.3. 3rd largest equity exposure 10.4. 4th largest equity exposure 10.5. 5th largest equity exposure 10.6. 6th largest equity exposure 10.7. 7th largest equity exposure 10.8. 8th largest equity exposure 10.9. 9th largest equity exposure 10.10. 10th largest equity exposure 11. Margin calls on margin loans to residents Number of loans Value Loan-to-valuation ratio (LVR) (1) (2) (3) 11.1. Margin loans where margin calls were made over the quarter 11.2. Margin loans that have an LVR =< 5 percentage points away from a margin call as at the end of the quarter 11.3. Margin loans that have an LVR > 5 and <= 10 percentage points away from a margin call as at the end of the quarter Reporting Form ARF 723.0 ABS/RBA Margin Lending Instructions These instructions assist completion of Reporting Form ARF 723.0 ABS/RBA Margin Lending (ARF 723.0). ARF 723.0 collects information relating to margin lending. Information reported in ARF 723.0 is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes. Reporting level ARF 723.0 must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5. 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. Only report margin loans on this form. Counterparties Include margin loans to borrowers in both the household and private and public sector businesses sectors. Exclude margin loans to related parties (intra-group loans). Report detail on intra-group loans on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3). Unless otherwise specifically stated, exclude lending to non-residents. Refer to the specific instructions to determine whether lending to non-residents is to be included and/or separately identified. Margin Loans Only include borrower-accepted commitments (commitments) where the legal lender on the loan contract is an entity included in the domestic books consolidation of the ADI or RFC. Only include margin loans that are held on-balance sheet. Exclude margin loans that have been written off. Report margin loans in the category in which they sit as at the end of the reporting period. Exclude margin loans that do not have any credit outstanding unless otherwise directed (i.e. exclude margin loans that have zero or net-deposit balances). Values Report monetary amounts on ARF 723.0 in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121). Report values on ARF 723.0 are to be reported as whole dollars. Numbers Report numbers on ARF 723.0 unscaled as whole numbers for ADIs and RFCs. Averages Report averages on ARF 723.0 unscaled, as numbers to two decimal places. Interest rates ADIs and RFCs are required to report contractual interest rates. Interest rates are to be reported as an annualised percentage rate to two decimal places. Refer to the interest rates definition for further instructions (ARS 701.0). Standard Business Reporting (SBR) Report items on ARF 723.0 with accounting type of debit (assets). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting type of the item collected. 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. 1. New borrower-accepted margin loan commitments – by interest rate type Item 1 collects information on the value of new borrower-accepted commitments (commitments) for margin loans during the reporting period by the interest rate type. Reporting basis: report item 1 as during the reporting period. Commitments to non-residents are separately identified in item 1. Commitments reported in item 1 must also be reported on Reporting Form ARF 741.0 ABS/RBA Business Finance (ARF 741.0) or Reporting Form ARF 745.0 ABS/RBA Personal Finance (ARF 745.0) as appropriate. Item 1.1 Report the value of borrower-accepted commitments for margin loans to residents. Item 1.1 is a derived item. Report the value of borrower-accepted commitments in item 1.1 as the sum of item 1.1.1 and item 1.1.2. Item 1.1.1 Report the value of borrower-accepted commitments for margin loans to residents with a variable interest rate. Item 1.1.2 Report the value of borrower-accepted commitments for margin loans to residents with a fixed interest rate. Item 1.1.2 is a derived item. Report the value of borrower-accepted commitments with a fixed interest rate in item 1.1.2 as the sum of item 1.1.2.1 and item 1.1.2.2. Item 1.1.2.1 Report the value of borrower-accepted commitments for margin loans to residents with a fixed interest rate where interest is paid in arrears. Item 1.1.2.2 Report the value of borrower-accepted commitments for margin loans to residents with a fixed interest rate where interest is pre-paid. Item 1.2 Report the value of borrower-accepted commitments for margin loans to non-residents. 2. Margin loans – by number of customers and loans Item 2 collects information on the number of customers with margin loans and the number of margin loans. Reporting basis: report item 2 as at the end of the reporting period. Margin loans to non-residents are separately identified in item 2. Count each customer once (column 1) and count each margin loan available to customers individually (column 2). Where a margin loan is in the name of multiple borrowers, this must be recorded as a single unique customer. Column 1 Report the number of customers with one or more margin loans. This column must be calculated at the customer level. For items 2.1 and 2.2, include all margin loans regardless of whether there is credit outstanding (i.e. include margin loans with credit outstanding or a zero or net-deposit balance). Column 2 Report the total number of margin loans. This column must be calculated at the loan level. For item 2.1 and 2.2, include all margin loans regardless of whether there is credit outstanding (i.e. include margin loans with credit outstanding or a zero or net-deposit balance). Column 3 Report the total value of credit outstanding for margin loans. This column must be calculated at the loan level. Only include margin loans with credit outstanding. Item 2.1 Report margin loans to residents. Item 2.1.1 Of the amount reported in item 2.1, report margin loans to residents with credit outstanding. For entities that submit Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A) column 3, item 2.1.1 on ARF 723.0 must be equal to the sum of item 1.1.1.1.2.3 (column 1) on ARF 720.1A, item 3.1.3.3 (column 1) on ARF 720.1A and item 3.1.3.3 (column 3) on ARF 720.1A. For entities that submit Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B) column 3, item 2.1.1 on ARF 723.0 must be equal to the sum of item 1.1.1.1.2.3 (column 1) on ARF 720.1B and item 3.1.1 on ARF 720.1B. Item 2.2 Report margin loans to non-residents. Item 2.2.1 Of the amount reported in item 2.2, report margin loans to non-residents with credit outstanding. 3. Credit limits on margin loans to residents Item 3 collects information on credit limits available to residents on margin loans. Reporting basis: report item 3 as at the end of the reporting period. Include all margin loans regardless of whether there is credit outstanding (i.e. include margin loans with credit outstanding or a zero or net-deposit balance). Note that this treatment differs from ARF 720.1A/B where only margin loans with credit outstanding are included. Exclude margin loans to non-residents. Item 3.1 Report the value of credit limits available to residents on margin loans (including credit outstanding). Where an ADI or RFC reports on both the ARF 741.0 and ARF 745.0, item 3.1 must be equal to the sum of item 1.4 (column 2) on ARF 741.0 and item 2.3 (column 2) on ARF 745.0. 4. Margin loans outstanding to residents – by counterparty & type of margin loan Item 4 provides data on margin loans with credit outstanding by counterparty of the borrower and the type of margin loan. Reporting basis: report item 4 as at the end of the reporting period. Exclude margin loans to non-residents. Column 1 Report according to the counterparty of the borrower (see item 4 for more details). Column 2 Report according to the type of margin loan (see item 4 for more details). Column 3 Report the number of margin loans. Column 4 Report the value of credit outstanding. Report margin loans to residents for each combination of counterparty of borrower and type of margin loan. The counterparty types are: * households; * non-financial businesses and community service organisations; * ADIs; * self-managed superannuation funds; * other superannuation funds; and * any other financial institutions that are not ADIs, self-managed superannuation funds or other superannuation funds. The types of margin loans are: * standard margin loans; * protected margin loans; and * other margin loans. The value of margin loans outstanding to residents (column 4) for counterparties other than households equals the total value of credit outstanding for margin lending for all business types reported in item 3 (column 5) on either Reporting Form ARF 742.0A ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard) (ARF 742.0A) or Reporting Form ARF 742.0B ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced) (ARF 742.0B), whichever is applicable. Report total margin loans to residents. Item 4.1 is a derived item. Report the number and value of margin loans in item 4.1 as the sum of item 4, columns 3 and 4 respectively. For column 3, item 4.1 must be equal to item 2.1.1 (column 2). For column 4, item 4.1 must be equal to item 2.1.1 (column 3). Of the amount reported in item 4.1, report margin loans where the loan has a balance of greater than or equal to $10 000 000. Of the amount reported in item 4.1, report the value of margin loans to superannuation funds that are "non-recourse". 5. Margin loans outstanding to residents – by origination source Item 5 collects information on margin loans with credit outstanding to residents by origination source. Reporting basis: report item 5 as at the end of the reporting period. Exclude margin loans to non-residents. Column 1 Report the value of credit outstanding. Report margin loans to residents. Item 5.1 is a derived item. Report the value of margin loans in item 5.1 as the sum of item 5.1.1 and item 5.1.2. The value for item 5.1 must also be equal to item 4.1 (column 4). Report margin loans to residents that were originated through a third party. Report margin loans to residents that were originated directly through the ADI or RFC. 6. Margin loans outstanding to residents – by interest rate type Item 6 collects information on margin loans with credit outstanding to residents by interest rate type. Reporting basis: report item 6 as at the end of the reporting period. Exclude margin loans to non-residents. Column 1 Report the value of credit outstanding of AUD-denominated margin loans. Column 2 Report the weighted average interest rate on AUD-denominated margin loans with credit outstanding. Column 3 Report the value of credit outstanding of FX-denominated margin loans. Item 6.1 Report margin loans to residents. For column 1, item 6.1 is a derived item. Report the value of margin loans in item 6.1 as the sum of item 6.1.1 and item 6.1.2. For column 2, item 6.1 is a derived item. Report the interest rate in item 6.1 as the weighted average of item 6.1.1 and item 6.1.2. The sum of columns 1 and 3 for item 6.1 must be equal to item 2.1.1 column 3. Item 6.1.1 Report margin loans that have a variable interest rate. Item 6.1.2 Report margin loans that have a fixed interest rate. For column 1, item 6.1.2 is a derived item. Report the value of margin loans with a fixed interest rate in item 6.1.2 as the sum of item 6.1.2.1 and item 6.1.2.2. For column 2, item 6.1.2 is a derived item. Report the interest rate in item 6.1.2 as the weighted average of item 6.1.2.1 and item 6.1.2.2. Item 6.1.2.1 Report margin loans that have a fixed interest rate and where interest is paid in arrears. Item 6.1.2.2 Report margin loans that have a fixed interest rate and where interest is pre-paid. 7. Margin loans outstanding to residents – by loan-to-valuation ratio (LVR) Item 7 collects information on margin loans with credit outstanding to residents by loan-to-valuation ratio (LVR) buckets. Reporting basis: report item 7 as at the end of the reporting period. Exclude margin loans to non-residents. Column 1 Report the number of margin loans. Column 2 Report the value of credit outstanding. Item 7.1 Report margin loans to residents. Item 7.1 is a derived item. Report the number and value of margin loans in item 7.1 as the sum of items 7.1.1 to 7.1.21inclusive, columns 1 and 2 respectively. For column 1, item 7.1 must be equal to item 2.1.1 (column 2). For column 2, item 7.1 must be equal to item 2.1.1 (column 3). Item 7.1.1 Report margin loans to residents that have a LVR greater than 0 per cent and less than or equal to 5 per cent. Item 7.1.2 Report margin loans to residents that have a LVR greater than 5 per cent and less than or equal to 10 per cent. Item 7.1.3 Report margin loans to residents that have a LVR greater than 10 per cent and less than or equal to 15 per cent. Item 7.1.4 Report margin loans to residents that have a LVR greater than 15 per cent and less than or equal to 20 per cent. Item 7.1.5 Report margin loans to residents that have a LVR greater than 20 per cent and less than or equal to 25 per cent. Item 7.1.6 Report margin loans to residents that have a LVR greater than 25 per cent and less than or equal to 30 per cent. Item 7.1.7 Report margin loans to residents that have a LVR greater than 30 per cent and less than or equal to 35 per cent. Item 7.1.8 Report margin loans to residents that have a LVR greater than 35 per cent and less than or equal to 40 per cent. Item 7.1.9 Report margin loans to residents that have a LVR greater than 40 per cent and less than or equal to 45 per cent. Item 7.1.10 Report margin loans to residents that have a LVR greater than 45 per cent and less than or equal to 50 per cent. Item 7.1.11 Report margin loans to residents that have a LVR greater than 50 per cent and less than or equal to 55 per cent. Item 7.1.12 Report margin loans to residents that have a LVR greater than 55 per cent and less than or equal to 60 per cent. Item 7.1.13 Report margin loans to residents that have a LVR greater than 60 per cent and less than or equal to 65 per cent. Item 7.1.14 Report margin loans to residents that have a LVR greater than 65 per cent and less than or equal to 70 per cent. Item 7.1.15 Report margin loans to residents that have a LVR greater than 70 per cent and less than or equal to 75 per cent. Item 7.1.16 Report margin loans to residents that have a LVR greater than 75 per cent and less than or equal to 80 per cent. Item 7.1.17 Report margin loans to residents that have a LVR greater than 80 per cent and less than or equal to 85 per cent. Item 7.1.18 Report margin loans to residents that have a LVR greater than 85 per cent and less than or equal to 90 per cent. Item 7.1.19 Report margin loans to residents that have a LVR greater than 90 per cent and less than or equal to 95 per cent. Item 7.1.20 Report margin loans to residents that have a LVR greater than 95 per cent and less than or equal to 100 per cent. Item 7.1.21 Report margin loans to residents that have a LVR greater than 100 per cent. 8. Security underlying margin loans to residents – by asset type Item 8 collects information on the types of security underlying margin loans. Reporting basis: report item 8 as at the end of the reporting period. Include all margin loans regardless of whether there is credit outstanding (i.e. include margin loans with credit outstanding or a zero or net-deposit balance). Report the market value of the underlying security. Where a margin loan has a mix of security types, report the value of each security against the relevant security type. Exclude security underlying margin loans to non-residents. Column 1 Report the market value of the security underlying all margin loans. Column 2 Of the amount reported in column 1, report the market value of security underlying margin loans that have credit outstanding. Column 3 Report the number of margin loans with credit outstanding. Item 8.1 Report for the security underlying margin loans to residents. Item 8.1.1 Report for Australian equities held directly that are underlying margin loans to residents. Item 8.1.1 is a derived item. Report Australian equities held directly in item 8.1.1 as the sum of items 8.1.1.1 to 8.1.1.5 inclusive. Item 8.1.1.1 Report for Australian equities held directly that are underlying margin loans to residents where Australian equities in only one company are directly held as security. Item 8.1.1.2 Report for Australian equities held directly that are underlying margin loans to residents where Australian equities in two to five companies are directly held as security. Item 8.1.1.3 Report for Australian equities held directly that are underlying margin loans to residents where Australian equities in six to ten companies are directly held as security. Item 8.1.1.4 Report for Australian equities held directly that are underlying margin loans to residents where Australian equities in eleven to twenty companies are directly held as security. Item 8.1.1.5 Report for Australian equities held directly that are underlying margin loans to residents where Australian equities in more than twenty companies are directly held as security. Item 8.1.2 Report for overseas equities held directly that are underlying margin loans to residents. Item 8.1.3 Report for units in managed funds that are underlying margin loans to residents. Item 8.1.4 Report for residential property that is underlying margin loans to residents. Item 8.1.5 Report for bonds that are underlying margin loans to residents. Item 8.1.6 Report for hybrid securities that are underlying margin loans to residents. Item 8.1.7 Report for any other security underlying margin loans to residents that are not reported in items 8.1.1 to 8.1.6. Item 8.1.7 is a derived item. Report the value of other security in item 8.1.7 as the value for total security reported in item 8.1 less the sum of item 8.1.1 and items 8.1.2 to 8.1.6 inclusive. 9. Security underlying margin loans outstanding to residents – largest 10 exposures to listed companies (by value) Item 9 collects information on the 10 listed companies that the ADI or RFC is most exposed to through the security underlying margin loans with credit outstanding. Reporting basis: report item 9 as at the end of the reporting period. For item 9, the size of the exposure to a particular listed company is based on the market value of the equities. Include directly held Australian equities and overseas equities. Exclude security underlying margin loans to non-residents. Column 1 Report the market value of equities used as security. Column 2 Report detail on the listed company. Unit of measurement: report item 9 as free text as follows: * for an ASX listed company, report the ASX ticker code; and * for a foreign listed company, report the relevant exchange code followed by the company's listing code on that exchange. Item 9.1 Report the largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.2 Report the 2nd largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.3 Report the 3rd largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.4 Report the 4th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.5 Report the 5th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.6 Report the 6th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.7 Report the 7th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.8 Report the 8th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.9 Report the 9th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 9.10 Report the 10th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. 10. Security underlying margin loans outstanding to residents – largest 10 exposures to listed companies (by market capitalisation) Item 10 collects information on the 10 listed companies that the ADI or RFC is most exposed to through the security underlying margin loans with credit outstanding. Reporting basis: report item 10 as at the end of the reporting period. For item 10, the size of the exposure to a particular listed company is based on the share of market capitalisation in each company. Include directly held Australian equities and overseas equities. Exclude security underlying margin loans to non-residents. Column 1 Report the market value of equities used as security. Column 2 Report detail on the listed company. Unit of measurement: report item 10 as free text as follows: * for an ASX listed company, report the ASX ticker code; and * for a foreign listed company, report the relevant exchange code followed by the company's listing code on that exchange. Item 10.1 Report the largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.2 Report the 2nd largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.3 Report the 3rd largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.4 Report the 4th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.5 Report the 5th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.6 Report the 6th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.7 Report the 7th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.8 Report the 8th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.9 Report the 9th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. Item 10.10 Report the 10th largest equity exposure to a single company underlying margin loans to residents with credit outstanding. 11. Margin calls on margin loans to residents Item 11 provides data on margin calls made on margin loans during the reporting period, and margin loans that are close to having a margin call made at the end of the reporting period. Exclude margin loans to non-residents. Column 1 Report the number of margin loans. Column 2 Report the value of outstanding credit for margin loans. Column 3 Report the weighted average LVR on margin loans. Item 11.1 Report margin loans where a margin call was made. Reporting basis: report item 11.1 as during the reporting period. Item 11.2 Report margin loans with an LVR that is less than or equal to 5 percentage points away from a margin call. Reporting basis: report item 11.2 as at the end of the reporting period. Item 11.3 Report margin loans with an LVR that is greater than 5 percentage points and less than or equal to 10 percentage points away from a margin call. Reporting basis: report item 11.3 as at the end of the reporting period. [1] To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.