Unsecured debt security issued
Includes notes, bonds and other debt securities issued by an ADI regardless of the holder and that are not collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution, excluding derivatives. Negotiable certificates of deposits are to be reported in this item and not as a deposit.

Debt securities
Report any debt with call date in the maturity bucket based on the first available call date.

Debt Securities Issued
Reporting entities' own issues of international debt securities are defined as comprising all negotiable short  and long-term debt securities (including
subordinated issues and issues in their own name but on behalf of third parties) in AUD issued abroad and all issues in foreign currency. 

The classification as international debt securities is determined by the place, currency and method of issue rather than the residence of the issuer as in the case of reporting entities' holdings of debt securities. The reason for using such a criterion is the difficulty of determining the residence of the current holder of a negotiable instrument. Data on reporting entities' own issues of international debt securities should be included in their geographically allocated international liabilities if the residence of current holders of own issues of securities is known to the issuing entity.

Debt securities at quarter end
Excluding liabilities with controlled entities.

Long-term debt securities