This is the value, as at the relevant date, for securities (debt) held under resale agreements and stocks (shares) borrowed. 

All items on the SRF 721.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price. Where repurchase or resale agreements involve different types of security, report the repurchase or resale agreements separately and do not net against each other, even when contracted with the same counterparty. For debt securities, the market price is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet, payable, this interest accrued is to be included. Also, include the amount purchased using collateral received from the sale of securities sold under agreements to repurchase and stock lending.