Label: | Liabilities Derivative Financial Instruments SNA 2008 Amount |
TREF ID: | DE15518 |
Data Type: | xbrli:monetaryItemType |
Period Type: | instant |
Balance Type: | credit |
Business Description & Guidance: |
The value of derivative instruments in a liability position, that meet the international economic statistical reporting requirements as prescribed by the 2008 System of National Accounts (SNA 2008) and Balance of Payments Manual 6 (BPM6). SNA 2008 derivative contracts in a liability position are those: with a negative mark to market value at the end of the quarter; or that matured during the quarter with a negative mark to market value (requiring a net payment on settlement).This is a divergence in reporting requirements from Australian Accounting Standards Board (AASB). Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting. Exclude employee stock options. Exclude buy-sellback and sell-buyback transactions.Refer to Reporting Practice Guide RPG 701.0 ABS/RBA Reporting Concepts for the EFS Collection. |
Usage
Form | Labels | |
Label:
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Derivatives in a liability position |