Liabilities and Assets – Weekly

\n\n**Liabilities:** \n:Capital and Reserve Bank Reserve Fund-C/ whereby the Reserve Bank\nReserve Fund (RBRF) is a general reserve. RBRF provides for potential losses\narising from events which are contingent and non-foreseeable, mainly those\nwhich arise from movements in market values of the RBA-C/s holdings of\nAustralian dollar and foreign securities as well as from fraud and other non-\ninsured losses or events. On 1 July 2001 the amount of $3 323 million\n(Contingencies and General Purpose Reserve) was transferred from :Other\nliabilities-C/ to :Capital and Reserve Bank Reserve Fund-C/.\n\nPrior to July 1996 the series :Exchange settlement balances-C/\nprimarily reflected deposits of Australian banks, comprising non-callable\ndeposits and, prior to September 1988, Statutory Reserve Deposits and deposits\nby savings banks. The Statutory Reserve Deposit requirement on trading banks\nwas removed in 1988 and the non-callable deposit requirement was abolished in\nJuly 1999. The Bank commenced paying interest on Exchange settlement balances\nin July 1996.\n\n:RB term deposits-C/ are short-term deposits of institutions\nholding an Exchange Settlement Account and authorised deposit-taking\ninstitutions that are members of RITS.:Deposits of overseas\ninstitutions-C/ and :Governments and instrumentalities-C/\ninclude the IMF and central banks.\n\n:Other liabilities-C/ include provisions, current year profit/loss,\nthe counterpart obligation arising from transactions in repurchase agreements,\nand obligations arising from the outright purchase of securities which have\nbeen contracted but not yet settled.\n\n**Assets:** \n:Gold and foreign exchange-C/ assets include foreign exchange\nholdings invested in government securities and bank deposits, market value of\nopen forward foreign exchange contracts and IMF Special Drawing Rights.\nSecurities sold but contracted for purchase under repurchase agreements are\nretained on the balance sheet in this category.\n\n:Clearing items-C/ include cheques and bills of other banks, bills\nreceivable and remittances in transit. They may also include amounts owed to\nthe Bank for overnight clearances of financial transactions.\n\n:Australian dollar securities-C/ include Commonwealth Government\nSecurities (CGS) and securities issued by central borrowing authorities of\nstate and territory governments. Securities sold but contracted for purchase\nunder sell repurchase agreements are retained on the balance sheet in this\ncategory. Also included are Australian dollar securities purchased but\ncontracted for sale under buy repurchase agreements, being: eligible bank\nbills, certificates of deposit and debt securities of ADIs; Australian dollar-\ndenominated securities issued by certain foreign governments, foreign\ngovernment agencies and by highly rated supranational organisations; and\nselected Australian dollar domestic residential and commercial mortgage-backed\nsecurities, asset-backed commercial paper and corporate securities.\n\n:Other assets-C/ include the Bank-C/s holdings of Australian\nnotes and coins, Bank premises and other durable assets, and the Bank-C/s\nshareholding in the Bank for International Settlements.\n\n**负债项：** 资本与储备银行储备基金（Capital and Reserve Bank Reserve Fund，RBRF）：该基金属于一般性储备，用于弥补因偶发性、不可预见事件带来的潜在损失，主要包括澳大利亚储备银行（Reserve Bank of Australia，RBA）持有的澳元及外币证券市值波动、欺诈及其他未投保损失或事件引发的损失。2001年7月1日，原计入其他负债（Other liabilities）项下的33.23亿澳元（原或有事项与一般性用途储备）被划转至资本与储备银行储备基金项下。 1996年7月之前，外汇结算余额（Exchange settlement balances）项下的余额主要反映澳大利亚银行的存款，包括不可提前支取存款；1988年9月之前，还包含法定储备存款及储蓄银行存款。1988年，交易银行的法定储备存款要求被取消；1999年7月，不可提前支取存款要求正式废止。澳大利亚储备银行自1996年7月起开始对外汇结算余额支付利息。 储备银行定期存款（RB term deposits）：指持有外汇结算账户的机构以及澳大利亚储备银行信息与转账系统（Reserve Bank Information and Transfer System, RITS）成员机构、核准存款吸纳机构（Authorised Deposit-taking Institutions, ADIs）的短期存款。 海外机构存款（Deposits of overseas institutions）及政府与公共机构存款（Governments and instrumentalities）涵盖国际货币基金组织（International Monetary Fund, IMF）及各国中央银行的存款。 其他负债（Other liabilities）包括各项准备金、当期损益、回购协议交易对应的反向义务，以及已签订合同但尚未完成结算的直接证券买入义务。 **资产项：** 黄金与外汇资产（Gold and foreign exchange）：包括投资于政府证券及银行存款的外汇持仓、未平仓远期外汇合约的市值，以及国际货币基金组织特别提款权（Special Drawing Rights）。根据回购协议售出但约定回购的证券，仍保留在该资产类别下的资产负债表中。 清算项目（Clearing items）包括其他银行的支票与汇票、应收票据及在途汇款，还可能包含金融交易隔夜清算产生的应收澳大利亚储备银行款项。 澳元计价证券（Australian dollar securities）：包括联邦政府证券（Commonwealth Government Securities, CGS）以及各州和领地政府中央借款机构发行的证券。根据回购协议售出但约定回购的证券，仍保留在该类别下的资产负债表中；同时纳入的还有：符合条件的银行汇票、大额可转让定期存单及核准存款吸纳机构的债务证券；由特定外国政府、外国政府机构及高评级超国家组织发行的澳元计价证券；以及精选的澳元计价境内住宅与商业抵押贷款支持证券、资产支持商业票据及公司证券。 其他资产（Other assets）包括澳大利亚储备银行持有的澳元现钞与硬币、银行房产及其他耐用资产，以及该行在国际清算银行（Bank for International Settlements）的股权。