Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2014 - ARS 210.0 - Liquidity

Link to law: https://www.comlaw.gov.au/Details/F2014L00404

Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2014
Reporting Standard ARS 210.0 Liquidity
Financial Sector (Collection of Data) Act 2001
 
I, Charles Littrell, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:
 
(a)           REVOKE Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2008, including Reporting Standard ARS 210.0 Statement of High Quality Liquid Assets Calculation made under that Determination; and
 
(b)          DETERMINE Reporting Standard ARS 210.0 Liquidity, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 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, and the revoked reporting standard shall cease to apply, upon the date of registration of this instrument on the Federal Register of Legislative Instruments.
 
This instrument commences upon the date of registration of this instrument on the Federal Register of Legislative Instruments.
 
Dated:   4 April 2014
 
[Signed]
 
 
Charles Littrell
Executive General Manager
Policy, Statistics and International 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.
Federal Register of Legislative Instruments means the register established under
section 20 of the Legislative Instruments Act 2003.
 
 
Schedule
 
Reporting Standard ARS 210.0 Liquidity comprises the 136 pages commencing on the following page.
 

Reporting Standard ARS 210.0
Liquidity
Objective of this Reporting Standard
This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s liquidity.
It includes reporting forms and associated instructions and should be read in conjunction with Prudential Standard APS 210 Liquidity.
 
Authority
1.             This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Purpose
2.             Information collected by this Reporting Standard is used by APRA for the purpose of prudential supervision, including assessing compliance with Prudential Standard APS 210 Liquidity (APS 210). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.
Application and commencement
3.             This Reporting Standard applies to all authorised deposit-taking institutions (ADIs). This reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).
4.             This Reporting Standard applies for reporting periods ending on or after 30 June 2014.
Information required
5.             An ADI, to which this Reporting Standard applies, must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1, as set out in paragraph 8, for each reporting period.
6.             If an ADI, to which this Reporting Standard applies, is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 8, for each reporting period unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 8, for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 5 and 13) as if it were the relevant ADI. 
7.             An ADI which is neither an LCR ADI or an MLH ADI must provide APRA with information required by this Reporting Standard if requested by APRA.
8.             An ADI must complete a separate reporting form for each reporting consolidation level specified for the class of ADI in the table below.
Class of ADI
Type of ADI
Reporting Consolidation
Reporting Form

LCR ADI
Locally incorporated ADI
Level 1 and Level 2
210.1A Liquidity Coverage Ratio -  all currencies
210.1B Liquidity Coverage Ratio - AUD only*
210.3.1 Balance Sheet Maturity - Assets
210.3.2 Balance Sheet Maturity - Liabilities and Capital
210.3.3 Balance Sheet Maturity - Off-Balance Sheet
210.4 Balance Sheet Forecast

Foreign ADI
Domestic books of licensed ADI

MLH ADI
Locally incorporated ADI
Level 1 and Level 2
210.2 Minimum Liquidity Holdings Ratio
210.3.1 Balance Sheet Maturity - Assets
210.3.2 Balance Sheet Maturity - Liabilities and Capital
210.3.3 Balance Sheet Maturity - Off-Balance Sheet
210.4 Balance Sheet Forecast

Foreign ADI
Domestic books of licensed ADI

* Level 2 only
Forms and method of submission
9.             The information required by this Reporting Standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.
Note: the Direct to APRA application software may be obtained from APRA.
Reporting periods and due dates
10.         Subject to paragraph 11, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard within 28 calendar days in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.
11.         APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;
(b)          the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c)           the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.
12.         APRA may grant an ADI 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.         The information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. Guidance Statement GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions, issued by the Auditing and Assurance Standards Board, provides guidance 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 necessary to enable the external auditor to form an opinion on the accuracy and reliability of the information.
14.         All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of information submitted to APRA is in place.
Authorisation
15.         When an ADI submits information under this Reporting Standard using the D2A software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant information. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the information 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 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 that is required to report under this Reporting Standard.
Interpretation
18.         In this Reporting Standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
authorised NOHC has the meaning given in the Banking Act 1959.
due date means the relevant date under paragraph 10 or, if applicable, paragraph 12.
foreign ADI has the meaning in section 5 of the Banking Act 1959.
immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.
Level 1 has the meaning in Prudential Standard APS 001 Definitions.
Level 2 has the meaning in Prudential Standard APS 001 Definitions.
locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.
MLH ADI means an ADI that is required by APRA for liquidity purposes to comply with the minimum liquids holding requirements outlined in APS 210 Attachment C.
LCR ADI means an ADI that is classified as an LCR ADI under Prudential Standard APS 210 Liquidity.
subsidiary has the meaning in the Corporations Act 2001.

ARF_210_1A: Liquidity Coverage Ratio - all currencies
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

Millions to one decimal place
 

 
Section A: Liquid assets
 
Market Value/Amount
Weight
Weighted amount

(1)
(2)
(3)

1. HQLA1
BSAO24236
 
BSAO24237

1.1. Notes and coin
BSAO24238
BSAO24239
BSAO24240

1.2. Central bank  balances
 
 
 

1.2.1. Held with the RBA
BSAO24241
BSAO24242
BSAO24243

1.2.1.1. of which: ESA balances held against RBA Repos contracted at the cash rate target
BSAO24244
 
 

1.2.2. Held with foreign central banks
BSAO24245
BSAO24246
BSAO24247

1.3. Securities with zero per cent risk weight
 
 
 

1.3.1. Australian Commonwealth Government
BSAO24248
BSAO24249
BSAO24250

1.3.2. Australian State Government or Territory Central Borrowing Authorities
BSAO24251
BSAO24252
BSAO24253

1.3.3. Issued by foreign sovereigns
BSAO24254
BSAO24255
BSAO24256

1.3.4. Guaranteed by the Australian Government
BSAO24257
BSAO24258
BSAO24259

1.3.5. Guaranteed by foreign sovereign
BSAO24260
BSAO24261
BSAO24262

1.3.6. Issued or guaranteed by central banks
BSAO24263
BSAO24264
BSAO24265

1.3.7. Issued or guaranteed by PSEs
BSAO24266
BSAO24267
BSAO24268

1.3.8. Issued or guaranteed by BIS, IMF, ECB and EC or MDBs
BSAO24269
BSAO24270
BSAO24271

1.4. Sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight
 
 
 

1.4.1. Issued in domestic currencies in the country in which the liquidity risk is being taken
BSAO24272
BSAO24273
BSAO24274

1.4.2. Issued in foreign currencies up to the amount of the ADI's stressed net cash outflows in that specific foreign currency stemming from the ADI's operations in the jurisdiction where the ADI's liquidity risk is being taken
BSAO24275
BSAO24276
BSAO24277

1.5. Adjusted amount of HQLA1 stock
BSAO24278
BSAO24279
BSAO24280

1.5.1. Adjustment due to secured lending/borrowing transactions
BSAO24281
 
 

1.5.2. Adjustment due to collateral swaps
BSAO24282
 
 

 
 
 
 

2. HQLA2
BSAO24283
 
BSAO24284

2.1. Securities issued or guaranteed by sovereigns or central banks with 20 per cent risk weight
BSAO24285
BSAO24286
BSAO24287

2.2. Securities issued or guaranteed by PSEs or MDBs with 20 per cent risk weight
BSAO24288
BSAO24289
BSAO24290

2.3. Non-financial corporate securities (with ECAI rating of at least a Credit Rating Grade 1)
BSAO24291
BSAO24292
BSAO24293

2.4. Covered bonds, not self-issued (with ECAI rating of at least a Credit Rating Grade 1)
BSAO24294
BSAO24295
BSAO24296

2.5. Adjusted amount of HQLA2 stock
BSAO24297
BSAO24298
BSAO24299

2.5.1. Adjustment due to secured lending/borrowing transactions
BSAO24300
 
 

2.5.2. Adjustment due to collateral swaps
BSAO24301
 
 

2.6. Adjustment to stock of HQLA due to the 40 per cent cap on HQLA2
 
 
BSAO24302

 
 
 
 

3. Total HQLA
 
 
BSAO24303

3.1. Adjustment to the amount of HQLA for the inclusion of other liquid assets as approved by APRA
 
 
BSAO24304

 
 
 
 

4. All RBNZ eligible securities (applicable only for locally incorporated ADIs with NZ subsidiary operations)
 
 
BSAO24305

 
 
 
 

5. Alternative Liquid Assets (ALA)
 
 
BSAO24306

5.1. Market value of total eligible assets for the secured CLF with the RBA less applicable RBA margin
BSAO24307
 
 

5.1.1. Securities issued by supranationals and foreign government
BSAO24308
 
 

5.1.2. Securities with Australian government or foreign sovereign government guarantee
BSAO24309
 
 

5.1.3. ADI issued securities
BSAO24310
 
 

5.1.4. Asset backed securities
BSAO24311
 
 

5.1.5. Other private securities
BSAO24312
 
 

5.1.6. Self-securitised assets
BSAO24313
 
 

5.2. Available amount of the CLF with the RBA
BSAO24314
 
 

5.2.1. Approved size of the CLF
BSAO24315
 
 

5.2.2. Adjustment to the CLF to recognise secured funding/lending transactions
BSAO24316
 
 

5.2.3. Adjustment due to collateral swaps
BSAO24448
 
 

5.3. Amount of eligible CLF assets that can be included in numerator of the reporting ADI's LCR calculation
 
 
BSAO24317

5.4. Of the amount reported in item 5.1, the amount of CLF securities maturing ≤ 30 days where the securities are not due to be returned under maturing secured lending transactions
BSAO24318
 
 

5.5. Amount available as ALA in offshore jurisdictions
 
 
BSAO24319

 
 
 
 

6. Total HQLA plus RBNZ eligible securities plus ALA; of which denominated in:
 
 
BSAO24320

6.1. AUD
 
 
BSAO24321

6.2. NZD
 
 
BSAO24322

6.3. USD
 
 
BSAO24323

6.4. GBP
 
 
BSAO24324

6.5. EUR
 
 
BSAO24325

6.6. JPY
 
 
BSAO24326

6.7. All other currencies
 
 
BSAO24327

 
Section B: Cash Outflows
 
Amount
Weight
Weighted amount

(1)
(2)
(3)

1. Retail deposits
BSL20458
 
BSL20459

1.1. Stable deposits
BSL20460
BSL20461
BSL20462

1.2. Stable deposits eligible for 3 per cent run-off rate
BSL20463
BSL20464
BSL20465

1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme
BSL20466
BSL20467
BSL20468

1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme
BSL20469
BSL20470
BSL20471

1.5. Less stable deposits with higher run-off
BSL20472
BSL20473
BSL20474

1.6. Less stable deposits with higher run-off in offshore jurisdictions
BSL20478
BSL20479
BSL20480

1.7. Notice period deposits that have been called
BSL20475
BSL20476
BSL20477

 
 
 
 

2. Unsecured wholesale funding
BSL20481
 
BSL20482

 
 
 
 

2.1. Small and medium enterprise
BSL20483
 
BSL20484

2.1.1. Stable deposits
BSL20485
BSL20486
BSL20487

2.1.2. Stable deposits eligible for 3 per cent run-off rate
BSL20488
BSL20489
BSL20490

2.1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme
BSL20491
BSL20492
BSL20493

2.1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme
BSL20494
BSL20495
BSL20496

2.1.5. Less stable deposits with higher run-off
BSL20497
BSL20498
BSL20499

2.1.6. Less stable deposits with higher run-off in offshore jurisdictions
BSL20503
BSL20504
BSL20505

2.1.7. Notice period deposits that have been called
BSL20500
BSL20501
BSL20502

 
 
 
 

2.2. Non-financial corporate
BSL20506
 
BSL20507

2.2.1. Operational deposits fully covered by deposit insurance
BSL20508
BSL20509
BSL20510

2.2.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20511
BSL20512
BSL20513

2.2.3. Operational deposits not fully covered by deposit insurance
BSL20514
BSL20515
BSL20516

2.2.4. Non-operational deposits fully covered by deposit insurance
BSL20517
BSL20518
BSL20519

2.2.5. Non-operational deposits not fully covered by deposit insurance
BSL20520
BSL20521
BSL20522

2.2.6. Notice period deposits that have been called
BSL20523
BSL20524
BSL20525

2.2.7. of which: Intra-group
BSL20526
 
 

 
 
 
 

2.3. Sovereign, central bank, PSE and MDB
BSL20527
 
BSL20528

2.3.1. Operational deposits fully covered by deposit insurance
BSL20529
BSL20530
BSL20531

2.3.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20532
BSL20533
BSL20534

2.3.3. Operational deposits not fully covered by deposit insurance
BSL20535
BSL20536
BSL20537

2.3.4. Non-operational deposits fully covered by deposit insurance
BSL20538
BSL20539
BSL20540

2.3.5. Non-operational deposits not fully covered by deposit insurance
BSL20541
BSL20542
BSL20543

2.3.6. Notice period deposits that have been called
BSL20544
BSL20545
BSL20546

2.3.7. Additional balances required to be installed in central bank reserves
BSL20547
BSL20548
BSL20549

 
 
 
 

2.4. ADI/Bank
BSL20550
 
BSL20551

2.4.1. Operational deposits fully covered by deposit insurance
BSL20552
BSL20553
BSL20554

2.4.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20555
BSL20556
BSL20557

2.4.3. Operational deposits not fully covered by deposit insurance
BSL20558
BSL20559
BSL20560

2.4.4. Non-operational deposits
BSL20561
BSL20562
BSL20563

2.4.5. of which: Intra-group
BSL20564
 
 

 
 
 
 

2.5. Other financial institutions and other legal entities
BSL20565
 
BSL20566

2.5.1. Operational deposits fully covered by deposit insurance
BSL20567
BSL20568
BSL20569

2.5.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20570
BSL20571
BSL20572

2.5.3. Operational deposits not fully covered by deposit insurance
BSL20573
BSL20574
BSL20575

2.5.4. Non-operational deposits
BSL20576
BSL20577
BSL20578

2.5.5. of which: Intra-group
BSL20579
 
 

 
 
 
 

2.6. Network of cooperative banks
BSL20580
BSL20581
BSL20582

 
 
 
 

3. Unsecured debt securities issued
BSL20583
 
BSL20584

3.1. Domestic
BSL20585
BSL20586
BSL20587

3.2. Offshore
BSL20588
BSL20589
BSL20590

 
 
 
 

4. Secured funding
BSL20591
 
BSL20592

4.1. Amount received in transactions secured by HQLA1 with any counterparty
BSL20593
BSL20594
BSL20595

4.1.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.1
BSL20596
 
 

4.1.2. Market value of HQLA1 collateral extended for transactions reported under 4.1.1
BSL20597
 
 

4.2. Amount received in transactions secured by HQLA2 with any counterparty
BSL20598
BSL20599
BSL20600

4.2.1. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.2
BSL20601
 
 

4.2.2. Market value of HQLA2 collateral extended for transactions reported under 4.2.1
BSL20602
 
 

4.3. Amount received in transactions secured by eligible CLF securities with any counterparty where the ADI has capacity within the CLF
BSL20603
BSL20604
BSL20605

4.3.1. Market value less RBA margin of CLF securities collateral extended for transactions reported under 4.3
BSL20606
 
 

4.4. Amount received in transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached
 
 
 

4.4.1. Where the counterparties are domestic sovereigns, MDBs or domestic PSEs with a risk weight of 20 per cent or lower
BSL20607
BSL20608
BSL20609

4.4.2. All other counterparties
BSL20610
BSL20611
BSL20612

4.5. Amount received in transactions secured by all assets with central banks in offshore jurisdictions
BSL20613
BSL20614
BSL20615

4.5.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5
BSL20616
 
 

4.5.2. Market value of HQLA1 collateral extended for transactions reported under 4.5.1
BSL20617
 
 

4.5.3. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5
BSL20618
 
 

4.5.4. Market value of HQLA2 collateral extended for transactions reported under 4.5.3
BSL20619
 
 

 
 
 
 

5. ABCP, ABS, covered bonds and other structured financing instruments/facilities
BSL20620
 
BSL20621

5.1. Maturing secured funding transactions issued by the ADI itself
BSL20622
BSL20623
BSL20624

5.2. Loss of funding due to refinancing of maturing debt, maturing facilities, embedded options and other potential loss of funding
BSL20625
BSL20626
BSL20627

 
 
 
 

6. Increased liquidity needs related to derivatives and other transactions
BSL20628
 
BSL20629

6.1. Derivatives cash outflow
BSL20630
BSL20631
BSL20632

6.2. Due to a downgrade of 3-notches in the ADI’s long-term credit rating
BSL20633
BSL20634
BSL20635

6.3. Excess non-segregated collateral held by the ADI that could contractually be called at any time by the counterparty
BSL20636
BSL20637
BSL20638

6.4. Contractually required collateral on transactions for which the counterparty has not yet demanded the collateral be posted
BSL20639
BSL20640
BSL20641

6.5. Contracts that allow collateral substitution to non-HQLA without the ADI's consent
BSL20642
BSL20643
BSL20644

6.6. Collateral outflows due to market valuation changes on derivative transactions and other transactions
BSL20645
BSL20646
BSL20647

6.7. Valuation changes on posted non-HQLA1 collateral securing derivatives and other transactions
BSL20648
BSL20649
BSL20650

 
 
 
 

7. Committed facilities
BSL20651
 
BSL20652

7.1. Retail customer
 
 
 

7.1.1. Committed credit/liquidity facilities
BSL20653
BSL20654
BSL20655

7.2. Small and medium enterprise
 
 
 

7.2.1. Committed credit/liquidity facilities
BSL20656
BSL20657
BSL20658

7.3. Non-financial corporate
 
 
 

7.3.1. Committed credit facilities
BSL20659
BSL20660
BSL20661

7.3.2. Committed liquidity facilities
BSL20662
BSL20663
BSL20664

7.4. Sovereign, central bank, PSE and MDB
 
 
 

7.4.1. Committed credit facilities
BSL20665
BSL20666
BSL20667

7.4.2. Committed liquidity facilities
BSL20668
BSL20669
BSL20670

7.5. ADIs/Banks subject to prudential supervision
 
 
 

7.5.1. Committed credit/liquidity facilities
BSL20671
BSL20672
BSL20673

7.6. Other financial institutions
 
 
 

7.6.1. Committed credit facilities
BSL20674
BSL20675
BSL20676

7.6.2. Committed liquidity facilities
BSL20677
BSL20678
BSL20679

7.7. Other legal entities
 
 
 

7.7.1. Committed credit/liquidity facilities
BSL20680
BSL20681
BSL20682

 
 
 
 

8. Other contractual obligations to extend funds to
BSL20683
 
BSL20684

8.1. Financial institution
BSL20685
BSL20686
BSL20687

8.2. Retail customer
BSL20688
 
 

8.3. Small and medium enterprise
BSL20689
 
 

8.4. Non-financial corporate
BSL20690
 
 

8.5. Other entities
BSL20691
 
 

8.6. Total outflows from retail, small and medium enterprise, non-financial corporate and other entities
BSL20692
 
 

8.7. Total roll-over of inflows from all counterparties except from financial institutions
BSL20693
 
 

8.8. Total excess other contractual obligations outflows (excluding financial institutions) after roll-over of inflows
BSL20694
BSL20695
BSL20696

 
 
 
 

9. Other contingent funding obligations
BSL20697
 
BSL20698

9.1. Uncommitted credit and liquidity facilities
BSL20699
BSL20700
BSL20701

9.2. Trade finance related obligations
BSL20702
BSL20703
BSL20704

9.3. Guarantees and letters of credit other than trade finance related obligations
BSL20705
BSL20706
BSL20707

9.4. Buyback of the ADI's own short term debt securities issued in the Australian domestic market
BSL20708
BSL20709
BSL20710

9.5. Buyback of the ADI's own long term debt securities issued in the Australian domestic market
BSL20711
BSL20712
BSL20713

9.6. Buyback of debt securities issued through an affiliated dealer or market maker
BSL20714
BSL20715
BSL20716

9.7. Obligations related to structured products and managed funds
BSL20717
BSL20718
BSL20719

9.8. Other non-contractual obligations
BSL20720
BSL20721
BSL20722

9.9. Other contractual cash outflows
BSL20723
BSL20724
BSL20725

 
 
 
 

10. Cash outflows due to collateral swaps
 
 
BSL20726

 
 
 
 

11. Total cash outflows; of which denominated in:
BSL20727
 
BSL20728

11.1. AUD
BSL20729
 
BSL20730

11.2. NZD
BSL20731
 
BSL20732

11.3. USD
BSL20733
 
BSL20734

11.4. GBP
BSL20735
 
BSL20736

11.5. EUR
BSL20737
 
BSL20738

11.6. JPY
BSL20739
 
BSL20740

11.7. All other currencies
BSL20741
 
BSL20742

 
Section C: Cash Inflows
 
Amount
Weight
Weighted amount

(1)
(2)
(3)

1. Secured Lending
BSAO24328
 
BSAO24329

1.1. Reverse repo and other secured lending where collateral is not re-hypothecated
BSAO24330
 
BSAO24331

1.1.1. amount extended in transactions secured by HQLA1
BSAO24332
BSAO24333
BSAO24334

1.1.1.1. of which transactions involving eligible HQLA1
BSAO24335
 
 

1.1.1.2. market value of received HQLA1 for transactions reported in item 1.1.1.1
BSAO24336
 
 

1.1.2. amount extended in transactions secured by HQLA2
BSAO24337
BSAO24338
BSAO24339

1.1.2.1. of which transactions involving eligible HQLA2
BSAO24340
 
 

1.1.2.2. market value of received HQLA2 for transactions reported in item 1.1.2.1
BSAO24341
 
 

1.1.3. amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A
BSAO24342
BSAO24343
BSAO24344

1.1.3.1. market value less RBA margin of received CLF securities for transactions reported in item 1.1.3
BSAO24345
 
 

1.1.4. amount extended in transactions secured by RBNZ eligible securities
BSAO24346
BSAO24347
BSAO24348

1.1.5. margin lending backed by other collateral
BSAO24349
BSAO24350
BSAO24351

1.1.6. amount extended in transactions secured by other collateral including ineligible CLF securities
BSAO24352
BSAO24353
BSAO24354

 
 
 
 

1.2. Reverse repo and other secured lending where collateral is re-hypothecated
BSAO24355
 
BSAO24356

1.2.1. amount extended in transactions secured by HQLA1
BSAO24357
BSAO24358
BSAO24359

1.2.2. amount extended in transactions secured by HQLA2
BSAO24360
BSAO24361
BSAO24362

1.2.3. margin lending backed by non-HQLA1 or non-HQLA2
BSAO24363
BSAO24364
BSAO24365

1.2.4. amount extended in transactions secured by other collateral
BSAO24366
BSAO24367
BSAO24368

 
 
 
 

2. Other inflows by counterparty
BSAO24369
 
BSAO24370

2.1. Retail customer
BSAO24371
BSAO24372
BSAO24373

2.2. Small and medium enterprise
BSAO24374
BSAO24375
BSAO24376

2.3. Non-financial corporate
BSAO24377
BSAO24378
BSAO24379

2.4. Central bank
BSAO24380
BSAO24381
BSAO24382

2.5. Financial institution
BSAO24383
BSAO24384
BSAO24385

2.6. Other entities
BSAO24386
BSAO24387
BSAO24388

2.7. of which: Intra-group (ADI/bank)
BSAO24389
 
 

2.8. of which: Intra-group (financial institutions excluding amount reported in item 2.7)
BSAO24390
 
 

2.9. of which: Intra-group (other entities not included in items 2.7 and 2.8)
BSAO24391
 
 

 
 
 
 

3. Other cash inflows
BSAO24392
 
BSAO24393

3.1. Derivatives cash inflows
BSAO24394
BSAO24395
BSAO24396

3.2. Contractual inflows from CLF securities maturing ≤ 30 days that is in excess of the available CLF amount
BSAO24397
BSAO24398
BSAO24399

3.3. Contractual inflows from other securities maturing ≤ 30 days
BSAO24400
BSAO24401
BSAO24402

3.4. Other contractual cash inflows
BSAO24403
BSAO24404
BSAO24405

3.5. Inflows from committed funding facility (applicable only for a foreign ADI that is not part of a group that has a locally incorporated banking subsidiary in Australia)
BSAO24406
BSAO24407
BSAO24408

 
 
 
 

4. Cash inflows due to collateral swaps
 
 
BSAO24409

 
 
 
 

5. Total cash inflows; of which denominated in:
BSAO24410
 
BSAO24411

5.1. AUD
BSAO24412
 
BSAO24413

5.2. NZD
BSAO24414
 
BSAO24415

5.3. USD
BSAO24416
 
BSAO24417

5.4. GBP
BSAO24418
 
BSAO24419

5.5. EUR
BSAO24420
 
BSAO24421

5.6. JPY
BSAO24422
 
BSAO24423

5.7. All other currencies
BSAO24424
 
BSAO24425

 
Section D: Cash outflows minus cash inflows by currency
 
Amount
 
Weighted amount

(1)
 
(3)

1. Cash outflows minus cash inflows; of which denominated in:
BSAO24426
 
BSAO24427

1.1. AUD
BSAO24428
 
BSAO24429

1.2. NZD
BSAO24430
 
BSAO24431

1.3. USD
BSAO24432
 
BSAO24433

1.4. GBP
BSAO24434
 
BSAO24435

1.5. EUR
BSAO24436
 
BSAO24437

1.6. JPY
BSAO24438
 
BSAO24439

1.7. All other currencies
BSAO24440
 
BSAO24441

 
Section E: Calculation of the Liquidity Coverage Ratio (LCR)
 
1. Total HQLA
 
 
BSAO24442

2. RBNZ eligible securities plus ALA
 
 
BSAO24443

3. Total cash outflows
 
 
BSL20743

4. Total cash inflows after applying the inflow cap
 
 
BSAO24444

5. Net cash outflows
 
 
BSL20744

6. LCR
 
 
BSAO24445

7. Minimum targeted LCR per liquidity management strategy
 
 
BSAO24446

8. Lowest LCR during reporting period
 
 
BSAO24447

 

ARF_210_1B: Liquidity Coverage Ratio - AUD only
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

Millions to one decimal place
 

 
Section A: Liquid assets
 
Market Value/Amount
Weight
Weighted amount

(1)
(2)
(3)

1. HQLA1
BSAO24236
 
BSAO24237

1.1. Notes and coin
BSAO24238
BSAO24239
BSAO24240

1.2. Central bank balances
 
 
 

1.2.1. Held with the RBA
BSAO24241
BSAO24242
BSAO24243

1.2.1.1. of which: ESA balances held against RBA Repos contracted at the cash rate target
BSAO24244
 
 

1.2.2. Held with foreign central banks
BSAO24245
BSAO24246
BSAO24247

1.3. Securities with zero per cent risk weight
 
 
 

1.3.1. Australian Commonwealth Government
BSAO24248
BSAO24249
BSAO24250

1.3.2. Australian State Government or Territory Central Borrowing Authorities securities
BSAO24251
BSAO24252
BSAO24253

1.3.3. Issued by foreign sovereigns
BSAO24254
BSAO24255
BSAO24256

1.3.4. Guaranteed by the Australian Government
BSAO24257
BSAO24258
BSAO24259

1.3.5. Guaranteed by foreign sovereigns
BSAO24260
BSAO24261
BSAO24262

1.3.6. Issued or guaranteed by central banks
BSAO24263
BSAO24264
BSAO24265

1.3.7. Issued or guaranteed by PSEs
BSAO24266
BSAO24267
BSAO24268

1.3.8. Issued or guaranteed by BIS, IMF, ECB and EC or MDBs
BSAO24269
BSAO24270
BSAO24271

1.4. Sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight
BSAO24449
BSAO24450 
BSAO24451

1.5. Adjusted amount of HQLA1 stock
BSAO24278
BSAO24279
BSAO24280

1.5.1. Adjustment due to secured lending/borrowing transactions
BSAO24281
 
 

1.5.2. Adjustment due to collateral swaps
BSAO24282
 
 

 
 
 
 

2. HQLA2
BSAO24283
 
BSAO24284

2.1. Securities issued or guaranteed by sovereigns or central banks with 20 per cent risk weight
BSAO24285
BSAO24286
BSAO24287

2.2. Securities issued or guaranteed by PSEs or MDBs with 20 per cent risk weight
BSAO24288
BSAO24289
BSAO24290

2.3. Non-financial corporate securities (with ECAI rating of at least a Credit Rating Grade 1)
BSAO24291
BSAO24292
BSAO24293

2.4. Covered bonds, not self-issued (with ECAI rating of at least a Credit Rating Grade 1)
BSAO24294
BSAO24295
BSAO24296

2.5. Adjusted amount of HQLA2 stock
BSAO24297
BSAO24298
BSAO24299

2.5.1. Adjustment due to secured lending/borrowing transactions
BSAO24300
 
 

2.5.2. Adjustment due to collateral swaps
BSAO24301
 
 

2.6. Adjustment to stock of HQLA due to the 40 per cent cap on HQLA2
 
 
BSAO24302

 
 
 
 

3. Total HQLA
 
 
BSAO24303

3.1. Adjustment to the amount of HQLA for the inclusion of other liquid assets as approved by APRA
 
 
BSAO24304

 
 
 
 

4. All RBNZ eligible securities (applicable only for locally incorporated ADIs with NZ subsidiary operations)
 
 
BSAO24305

 
 
 
 

5. Alternative Liquid Assets (ALA)
 
 
BSAO24306

5.1. Market value of total eligible assets for the secured CLF with the RBA less applicable RBA margin
BSAO24307
 
 

5.1.1. Securities issued by supranationals and foreign government
BSAO24308
 
 

5.1.2. Securities with Australian government or foreign sovereign government guarantee
BSAO24309
 
 

5.1.3. ADI issued securities
BSAO24310
 
 

5.1.4. Asset backed securities
BSAO24311
 
 

5.1.5. Other private securities
BSAO24312
 
 

5.1.6. Self-securitised assets
BSAO24313
 
 

5.2. Available amount of the CLF with the RBA
BSAO24314
 
 

5.2.1. Approved size of the CLF
BSAO24315
 
 

5.2.2. Adjustment to the CLF to recognise secured funding/lending transactions
BSAO24316
 
 

5.2.3. Adjustment due to collateral swaps
BSAO24448
 
 

5.3. Amount of eligible CLF assets that can be included in numerator of the reporting ADI's LCR calculation
 
 
BSAO24317

5.4. Of the amount reported in item 5.1, the amount of CLF securities maturing ≤ 30 days where the securities are not due to be returned under maturing secured lending transactions
BSAO24318
 
 

5.5. Amount available as ALA in offshore jurisdictions
 
 
BSAO24319

 
 
 
 

6. Total HQLA plus RBNZ eligible securities plus ALA
 
 
BSAO24321

 
Section B: Cash Outflows
 
Amount
Weight
Weighted amount

(1)
(2)
(3)

1. Retail deposits
BSL20458
 
BSL20459

1.1. Stable deposits
BSL20460
BSL20461
BSL20462

1.2. Stable deposits eligible for 3 per cent run-off rate
BSL20463
BSL20464
BSL20465

1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme
BSL20466
BSL20467
BSL20468

1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme
BSL20469
BSL20470
BSL20471

1.5. Less stable deposits with higher run-off
BSL20472
BSL20473
BSL20474

1.6. Less stable deposits with higher run-off in offshore jurisdictions
BSL20478
BSL20479
BSL20480

1.7. Notice period deposits that have been called
BSL20475
BSL20476
BSL20477

 
 
 
 

2. Unsecured wholesale funding
BSL20481
 
BSL20482

 
 
 
 

2.1. Small and medium enterprise
BSL20483
 
BSL20484

2.1.1. Stable deposits
BSL20485
BSL20486
BSL20487

2.1.2. Stable deposits eligible for 3 per cent run-off rate
BSL20488
BSL20489
BSL20490

2.1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme
BSL20491
BSL20492
BSL20493

2.1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme
BSL20494
BSL20495
BSL20496

2.1.5. Less stable deposits with higher run-off
BSL20497
BSL20498
BSL20499

2.1.6. Less stable deposits with higher run-off in offshore jurisdictions
BSL20503
BSL20504
BSL20505

2.1.7. Notice period deposits that have been called
BSL20500
BSL20501
BSL20502

 
 
 
 

2.2. Non-financial corporate
BSL20506
 
BSL20507

2.2.1. Operational deposits fully covered by deposit insurance
BSL20508
BSL20509
BSL20510

2.2.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20511
BSL20512
BSL20513

2.2.3. Operational deposits not fully covered by deposit insurance
BSL20514
BSL20515
BSL20516

2.2.4. Non-operational deposits fully covered by deposit insurance
BSL20517
BSL20518
BSL20519

2.2.5. Non-operational deposits not fully covered by deposit insurance
BSL20520
BSL20521
BSL20522

2.2.6. Notice period deposits that have been called
BSL20523
BSL20524
BSL20525

2.2.7. of which: Intra-group
BSL20526
 
 

 
 
 
 

2.3. Sovereign, central bank, PSE and MDB
BSL20527
 
BSL20528

2.3.1. Operational deposits fully covered by deposit insurance
BSL20529
BSL20530
BSL20531

2.3.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20532
BSL20533
BSL20534

2.3.3. Operational deposits not fully covered by deposit insurance
BSL20535
BSL20536
BSL20537

2.3.4. Non-operational deposits fully covered by deposit insurance
BSL20538
BSL20539
BSL20540

2.3.5. Non-operational deposits not fully covered by deposit insurance
BSL20541
BSL20542
BSL20543

2.3.6. Notice period deposits that have been called
BSL20544
BSL20545
BSL20546

2.3.7. Additional balances required to be installed in central bank reserves
BSL20547
BSL20548
BSL20549

 
 
 
 

2.4. ADI/Bank
BSL20550
 
BSL20551

2.4.1. Operational deposits fully covered by deposit insurance
BSL20552
BSL20553
BSL20554

2.4.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20555
BSL20556
BSL20557

2.4.3. Operational deposits not fully covered by deposit insurance
BSL20558
BSL20559
BSL20560

2.4.4. Non-operational deposits
BSL20561
BSL20562
BSL20563

2.4.5. of which: Intra-group
BSL20564
 
 

 
 
 
 

2.5. Other financial institutions and other legal entities
BSL20565
 
BSL20566

2.5.1. Operational deposits fully covered by deposit insurance
BSL20567
BSL20568
BSL20569

2.5.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate
BSL20570
BSL20571
BSL20572

2.5.3. Operational deposits not fully covered by deposit insurance
BSL20573
BSL20574
BSL20575

2.5.4. Non-operational deposits
BSL20576
BSL20577
BSL20578

2.5.5. of which: Intra-group
BSL20579
 
 

 
 
 
 

2.6. Network of cooperative banks
BSL20580
BSL20581
BSL20582

 
 
 
 

3. Unsecured debt securities issued
BSL20583
 
BSL20584

3.1. Domestic
BSL20585
BSL20586
BSL20587

3.2. Offshore
BSL20588
BSL20589
BSL20590

 
 
 
 

4. Secured funding
BSL20591
 
BSL20592

4.1. Amount received in transactions secured by HQLA1 with any counterparty
BSL20593
BSL20594
BSL20595

4.1.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.1
 
 
 
BSL20596
 
 

4.1.2. Market value of HQLA1 collateral extended for transactions reported under 4.1.1
BSL20597
 
 

4.2. Amount received in transactions secured by HQLA2 with any counterparty
BSL20598
BSL20599
BSL20600

4.2.1. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.2
BSL20601
 
 

4.2.2. Market value of HQLA2 collateral extended for transactions reported under 4.2.1
BSL20602
 
 

4.3. Amount received in transactions secured by eligible CLF securities with any counterparty where the ADI has capacity within the CLF
BSL20603
BSL20604
BSL20605

4.3.1. Market value less RBA margin of CLF securities collateral extended for transactions reported under 4.3
BSL20606
 
 

4.4. Amount received in transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached
 
 
 

4.4.1. Where the counterparties are domestic sovereigns, MDBs or domestic PSEs with a risk weight of 20 per cent or lower
BSL20607
BSL20608
BSL20609

4.4.2. All other counterparties
BSL20610
BSL20611
BSL20612

4.5. Amount received in transactions secured by all assets with central banks in offshore jurisdictions
BSL20613
BSL20614
BSL20615

4.5.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5
BSL20616
 
 

4.5.2. Market value of HQLA1 collateral extended for transactions reported under 4.5.1
BSL20617
 
 

4.5.3. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5
BSL20618
 
 

4.5.4. Market value of HQLA2 collateral extended for transactions reported under 4.5.3
BSL20619
 
 

 
 
 
 

5. ABCP, ABS, covered bonds and other structured financing instruments/facilities
BSL20620
 
BSL20621

5.1. Maturing secured funding transactions issued by the ADI itself
BSL20622
BSL20623
BSL20624

5.2. Loss of funding due to refinancing of maturing debt, maturing facilities, embedded options and other potential loss of funding
BSL20625
BSL20626
BSL20627

 
 
 
 

6. Increased liquidity needs related to derivatives and other transactions
BSL20628
 
BSL20629

6.1. Derivatives cash outflow
BSL20630
BSL20631
BSL20632

6.2. Due to a downgrade of 3-notches in the ADI’s long-term credit rating
BSL20633
BSL20634
BSL20635

6.3. Excess non-segregated collateral held by the ADI that could contractually be called at any time by the counterparty
BSL20636
BSL20637
BSL20638

6.4. Contractually required collateral on transactions for which the counterparty has not yet demanded the collateral be posted
BSL20639
BSL20640
BSL20641

6.5. Contracts that allow collateral substitution to non-HQLA without the ADI's consent
BSL20642
BSL20643
BSL20644

6.6. Collateral outflows due to market valuation changes on derivative transactions and other transactions
BSL20645
BSL20646
BSL20647

6.7. Valuation changes on posted non-HQLA1 collateral securing derivatives and other transactions
BSL20648
BSL20649
BSL20650

 
 
 
 

7. Committed facilities
BSL20651
 
BSL20652

7.1. Retail customer
 
 
 

7.1.1. Committed credit/liquidity facilities
BSL20653
BSL20654
BSL20655

7.2. Small and medium enterprise
 
 
 

7.2.1. Committed credit/liquidity facilities
BSL20656
BSL20657
BSL20658

7.3. Non-financial corporate
 
 
 

7.3.1. Committed credit facilities
BSL20659
BSL20660
BSL20661

7.3.2. Committed liquidity facilities
BSL20662
BSL20663
BSL20664

7.4. Sovereign, central bank, PSE and MDB
 
 
 

7.4.1. Committed credit facilities
BSL20665
BSL20666
BSL20667

7.4.2. Committed liquidity facilities
BSL20668
BSL20669
BSL20670

7.5. ADIs/Banks subject to prudential supervision
 
 
 

7.5.1. Committed credit/liquidity facilities
BSL20671
BSL20672
BSL20673

7.6. Other financial institutions
 
 
 

7.6.1. Committed credit facilities
BSL20674
BSL20675
BSL20676

7.6.2. Committed liquidity facilities
BSL20677
BSL20678
BSL20679

7.7. Other legal entities
 
 
 

7.7.1. Committed credit/liquidity facilities
BSL20680
BSL20681
BSL20682

 
 
 
 

8. Other contractual obligations to extend funds to
BSL20683
 
BSL20684

8.1. Financial institution
BSL20685
BSL20686
BSL20687

8.2. Retail customer
BSL20688
 
 

8.3. Small and medium enterprise
BSL20689
 
 

8.4. Non-financial corporate
BSL20690
 
 

8.5. Other entities
BSL20691
 
 

8.6. Total outflows from retail, small and medium enterprise, non-financial corporate and other entities
BSL20692
 
 

8.7. Total roll-over of inflows from all counterparties except from financial institutions
BSL20693
 
 

8.8. Total excess other contractual obligations outflows (excluding financial institutions) after roll-over of inflows
BSL20694
BSL20695
BSL20696

 
 
 
 

9. Other contingent funding obligations
BSL20697
 
BSL20698

9.1. Uncommitted credit and liquidity facilities
BSL20699
BSL20700
BSL20701

9.2. Trade finance related obligations
BSL20702
BSL20703
BSL20704

9.3. Guarantees and letters of credit other than trade finance related obligations
BSL20705
BSL20706
BSL20707

9.4. Buyback of the ADI's own short term debt securities issued in the Australian domestic market
BSL20708
BSL20709
BSL20710

9.5. Buyback of the ADI's own long term debt securities issued in the Australian domestic market
BSL20711
BSL20712
BSL20713

9.6. Buyback of debt securities issued through an affiliated dealer or market maker
BSL20714
BSL20715
BSL20716

9.7. Obligations related to structured products and managed funds
BSL20717
BSL20718
BSL20719

9.8. Other non-contractual obligations
BSL20720
BSL20721
BSL20722

9.9. Other contractual cash outflows
BSL20723
BSL20724
BSL20725

 
 
 
 

10. Cash outflows due to collateral swaps
 
 
BSL20726

 
 
 
 

11. Total cash outflows
BSL20729
 
BSL20730

11.1. of which: cash outflows due to intra-group entities
BSL20745
 
BSL20746

 
Section C: Cash Inflows
 
Amount
Weight
Weighted amount

(1)
(2)
(3)

1. Secured Lending
BSAO24328
 
BSAO24329

1.1. Reverse repo and other secured lending where collateral is not re-hypothecated
BSAO24330
 
BSAO24331

1.1.1. amount extended in transactions secured by HQLA1
BSAO24332
BSAO24333
BSAO24334

1.1.1.1. of which transactions involving eligible HQLA1
BSAO24335
 
 

1.1.1.2. market value of received HQLA1 for transactions reported in item 1.1.1.1
BSAO24336
 
 

1.1.2. amount extended in transactions secured by HQLA2
BSAO24337
BSAO24338
BSAO24339

1.1.2.1. of which transactions involving eligible HQLA2
BSAO24340
 
 

1.1.2.2. market value of received HQLA2 for transactions reported in item 1.1.2.1
BSAO24341
 
 

1.1.3. amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A
BSAO24342
BSAO24343
BSAO24344

1.1.3.1. market value less RBA margin of received CLF securities for transactions reported in item 1.1.3
BSAO24345
 
 

1.1.4. amount extended in transactions secured by RBNZ eligible securities
BSAO24346
BSAO24347
BSAO24348

1.1.5. margin lending backed by other collateral
BSAO24349
BSAO24350
BSAO24351

1.1.6. amount extended in transactions secured by other collateral including ineligible CLF securities
BSAO24352
BSAO24353
BSAO24354

 
 
 
 

1.2. Reverse repo and other secured lending where collateral is re-hypothecated
BSAO24355
 
BSAO24356

1.2.1. amount extended in transactions secured by HQLA1
BSAO24357
BSAO24358
BSAO24359

1.2.2. amount extended in transactions secured by HQLA2
BSAO24360
BSAO24361
BSAO24362

1.2.3. margin lending backed by non-HQLA1 or non-HQLA2
BSAO24363
BSAO24364
BSAO24365

1.2.4. amount extended in transactions secured by other collateral
BSAO24366
BSAO24367
BSAO24368

 
 
 
 

2. Other inflows by counterparty
BSAO24369
 
BSAO24370

2.1. Retail customer
BSAO24371
BSAO24372
BSAO24373

2.2. Small and medium enterprise
BSAO24374
BSAO24375
BSAO24376

2.3. Non-financial corporate
BSAO24377
BSAO24378
BSAO24379

2.4. Central bank
BSAO24380
BSAO24381
BSAO24382

2.5. Financial institution
BSAO24383
BSAO24384
BSAO24385

2.6. Other entities
BSAO24386
BSAO24387
BSAO24388

2.7. of which: Intra-group (ADI/bank)
BSAO24389
 
 

2.8. of which: Intra-group (financial institutions excluding amount reported in item 2.7)
BSAO24390
 
 

2.9. of which: Intra-group (other entities not included in items 2.7 and 2.8)
BSAO24391
 
 

 
 
 
 

3. Other cash inflows
BSAO24392
 
BSAO24393

3.1. Derivatives cash inflows
BSAO24394
BSAO24395
BSAO24396

3.2. Contractual inflows from CLF securities maturing ≤ 30 days that is in excess of the available CLF amount
BSAO24397
BSAO24398
BSAO24399

3.3. Contractual inflows from other securities maturing ≤ 30 days
BSAO24400
BSAO24401
BSAO24402

3.4. Other contractual cash inflows
BSAO24403
BSAO24404
BSAO24405

3.5. Inflows from committed funding facility (applicable only for a foreign ADI that is not part of a group that has a locally incorporated banking subsidiary in Australia)
BSAO24406
BSAO24407
BSAO24408

 
 
 
 

4. Cash inflows due to collateral swaps
 
 
BSAO24409

 
 
 
 

5. Total cash inflows
BSAO24412
 
BSAO24413

5.1. of which: cash inflows due from intra-group entities
BSAO24452
 
BSAO24453

 
 
 
 
Section D: Cash outflows minus cash inflows
 
Amount
 
Weighted amount

(1)
 
(3)

1. Cash outflows minus cash inflows
BSAO24428
 
BSAO24429

 
 
Section E: Calculation of the Liquidity Coverage Ratio (LCR)
 
1. Total HQLA
 
 
BSAO24442

2. RBNZ eligible securities plus ALA
 
 
BSAO24443

3. Total cash outflows
 
 
BSL20743

4. Total cash inflows after applying the inflow cap
 
 
BSAO24444

5. Net cash outflows
 
 
BSL20744

6. LCR
 
 
BSAO24445

7. Minimum targeted LCR per liquidity management strategy
 
 
BSAO24446

8. Lowest LCR during reporting period
 
 
BSAO24447

 
Reporting Forms ARF 210.1A and ARF 210.1B
Liquidity Coverage Ratio
Instructions
These instructions assist completion of Reporting Form ARF 210.1A Liquidity Coverage Ratio – all currencies (ARF 210.1A) and Reporting Form ARF 210.1B Liquidity Coverage Ratio – AUD only (ARF 210.1B). ARF 210.1A and ARF 210.1B collect information for the calculation of the Liquidity Coverage Ratio (LCR) of an authorised deposit-taking institution (ADI). ARF 210.1A calculates the total LCR and ARF 210.1B calculates the LCR of AUD only currency exposure. In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.1A and ARF 210.1B are to be completed by LCR ADIs for each reporting consolidation level as follows:
For locally incorporated ADIs, ARF 210.1A is to be completed at Level 1 and Level 2. ARF 210.1B is to be completed at Level 2. For ADIs without a Level 2 consolidation ARF 210.1B is to be completed at Level 1. For foreign ADIs, ARF 210.1A and ARF 210.1B are to be completed for the domestic book of the licensed ADI.
For the purposes of reporting ARF 210.1A and ARF 210.1B, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities in ARF 210.1A and ARF 210.1B.
Reporting basis and units of measurement
ARF 210.1A and ARF 210.1B are to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.1A and ARF 210.1B in accordance with Australian Accounting Standards unless otherwise specified.
Volume is to be completed in Australian dollars (AUD) in millions of dollars rounded to one decimal place.
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed to do so.
Implementation
An ADI may complete ARF 210.1A and ARF 210.1B on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.
Specific Instructions
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.
Counterparty definitions
Information requested by counterparty type in ARF 210.1A and ARF 210.1B is defined as follows:
Retail customer
Retail customer refers to a natural person as defined in paragraphs 33 and 34 of Attachment A of APS 210.
Small and medium enterprise (SME)
SME is defined in paragraph 46 and footnote 6 of Attachment A of APS 210 and paragraphs 117 to 120 of APG 210.
ADI/Bank
‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.
Financial institution
Financial institution is defined in paragraph 7(b) of APS 210. ADIs are to exclude ADI/Bank in this counterparty category if separately requested in the reporting item.
Intra-group
Intra-group amounts are requested in these forms as a memo item (‘of which’ for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.
Liquidity Coverage Ratio
The Liquidity Coverage Ratio (LCR) has two components:
The numerator of the LCR is equal to the value of the stock of liquid assets in stressed conditions (Section A); and The denominator of the LCR is equal to total net cash outflows, calculated according to the scenario parameters.
The term ‘total net cash outflows’ is defined as ‘total expected cash outflows’ (Section B) minus ‘total expected cash inflows’ (Section C) up to 75 per cent cash outflows, in the specified stress scenario for the subsequent 30 calendar days.
An amount must be entered in each field. If the item is not applicable or there is no amount to be reported, a zero amount must be entered.
Column description in ARF 210.1
Column 1
 
Collects the amount/market value prior to the application of the scenario parameters (weights). The amount or value specified is to be entered in this column. Derived fields are indicated.

Column 2
 
Weights are pre-defined haircuts for liquid assets, run-off rates for cash outflows and inflow rates for cash inflows. All pre-defined weights are in accordance with the requirements of Attachment A of APS 210 with the following exclusions:
 
·         weights to cater for and advised by offshore jurisdictions where the ADI operates; and
 
·         weights set in consultation with APRA.

Column 3
Calculates the weighted amounts for most items except where requested in the instructions. Where fields are derived, they are calculated by multiplying the amount in column 1 by the weight in column 2.

 
Section A: Liquid Assets
This section captures the total value of high-quality liquid assets (HQLA), Reserve Bank of New Zealand (RBNZ) eligible securities and approved alternative liquid assets (ALA) that are included in the numerator of the LCR calculation.
The range of qualifying HQLA denominated in Australian dollars are notes and coin, balances held with the RBA, Commonwealth Government and semi-government securities.[1]
All assets must meet the operational requirements as outlined in paragraphs 21 to 24 of Attachment A of APS 210.
All assets in the stock must be available for the ADI to convert into cash through outright sale or repo to fill funding gaps between cash inflows and outflows at any time during the 30 day stress period.
An ADI is permitted to hedge the price risks associated with ownership of the stock of liquid assets and still include the assets in the stock. If it chooses to hedge the associated risks, the ADI should take into account (in the market value applied to each asset) the cash outflow that would arise if the hedge were to be closed out early (in the event of the asset being sold).
When included as part of the stock, liquid assets cannot be counted as cash inflows even if they mature within 30 days i.e. double-counting is not allowed.
Item 1
Item 1 is a derived item calculated as the sum of Items 1.1 to 1.4. Report HQLA1 in these items.

HQLA1
HQLA 1 is defined in paragraph 9 of Attachment A of APS 210.

Item 1.1
Report all notes and coin held by the ADI that are immediately available to meet obligations. Exclude deposits placed at or receivables from other financial institutions.

Item 1.2
Item 1.2 collects information on central bank balances that can be drawn in times of stress.
Report all settlement account balances and any other funds held with the RBA which can be drawn down in times of stress in Item 1.2.1.
Report the portion of ESA balance in Item 1.2.1 held against RBA Repos contracted at the cash rate target in Item 1.2.1.1.
Report settlement account balances, central bank reserves, overnight and term deposits held with foreign central banks which can be drawn down in times of stress in Item 1.2.2.
Amounts not included in Items 1.2.1 and 1.2.2 and that expire within 30 days are to be reported in Item 2.4 of Section C.
Amounts required to be installed in the central bank reserves within 30 days are to be reported in Item 2.3.7 of Section B.

Item 1.3
Collects information on securities with a zero per cent risk weight.
Report the market value of unencumbered marketable debt securities with a zero per cent risk weight under the standardised approach to credit risk of the Basel II framework by counterparty type in Items 1.3.1 to 1.3.5.
Report securities issued by the Australian Commonwealth Government (CGS) in Item 1.3.1.
Report securities issued by the Australian State Government or Territory Central Borrowing Authorities (semi-government) in Item 1.3.2.
Report securities issued by foreign sovereigns in Item 1.3.3.
Report securities guaranteed by the Australian Government in Item 1.3.4.
Report securities guaranteed by foreign sovereigns in Item 1.3.5.
Report securities issued or guaranteed by central banks in Item 1.3.6.
Report securities issued or guaranteed by public sector entities (PSEs) in Item 1.3.7.
Report securities issued or guaranteed by the Bank of International Settlements (BIS), the International Monetary Fund (IMF), the European Central Bank (ECB) and European Community (EC) or multilateral development banks (MDBs) in Item 1.3.8.

Unencumbered
Unencumbered means free of legal, regulatory, contractual or other restrictions on the ability of the ADI to liquidate, sell, transfer, or assign the asset.

Item 1.4
Item 1.4 collects information on sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight which are not eligible for inclusion in Item 1.3 because of the non-zero per cent risk-weight of that country.
Report unencumbered debt securities issued by the sovereign or central bank in the domestic currency of that country in Item 1.4.1.
Only include debt issued by sovereigns or central banks of a jurisdiction to the extent that the liquidity risk is taken in that jurisdiction.
Report unencumbered debt securities issued by the domestic sovereign or central bank in foreign currencies to the extent that the holding of such debt securities matches the currency needs of the ADI’s operations in that specific jurisdiction in Item 1.4.2.
For ARF 210.1B, report unencumbered debt securities issued by the sovereign or central bank, to the extent that the holding of such debt securities matches the currency needs of the ADI’s operations in that specific jurisdiction, in Item 1.4.

Item 1.5
Item 1.5 is a derived Item on the adjusted amount of HQLA1 stock calculated as the sum of Items 1, 1.5.1 and 1.5.2. If the sum is less than zero, zero will be derived for this item. This amount is used for the purpose of calculating the cap on HQLA2.
The formula for item 1.5 is:
 
Maximum [sum(Item 1+Item1.5.1+Item 1.5.2),0]
Item 1.5.1 is a derived item for the adjustment to the amount of HQLA1 due to secured lending/borrowing transactions involving HQLA1.
Report the adjustment to the amount of HQLA1 as a result of collateral swaps in Item 1.5.2.

Adjusted amount of HQLA1
Defined in paragraph 8 of Attachment A of APS 210.

 
 

Item 2
Item 2 is a derived item calculated as the sum of Items 2.1 to 2.4. Report HQLA2 in these items.
Report the market value of unencumbered marketable debt securities assigned with a 20 per cent risk-weight under the standardised approach to credit risk of the Basel II framework by counterparty type in Items 2.1 and 2.2.
Report securities issued or guaranteed by sovereigns or central banks in Item 2.1.
Report securities issued or guaranteed by PSEs or MDBs in Item 2.2.
Report non-financial corporate securities with an External Credit Assessment Institution (ECAI) rating of at least a Credit Rating Grade 1 in Item 2.3.
Report covered bonds, not issued by the ADI itself or any of its associated entities, with ECAI rating of at least a Credit Rating Grade 1 in Item 2.4.

HQLA2
HQLA2 is defined in paragraph 10 of Attachment A of APS 210.

ECAI
Represents grades of credit ratings to which external credit assessment institution (ECAI) ratings are mapped. The mapping of rating grades is defined in Attachment F of APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112).

Item 2.5
Item 2.5 is a derived item for the adjusted amount of HQLA2 stock calculated as the sum of Items 2, 2.5.1 and 2.5.2. This amount is used for the purposes of calculating the cap on HQLA2.
Item 2.5.1 is a derived item on the adjustment to the amount of HQLA2 due to secured lending/borrowing transactions involving HQLA2 and calculated by the formula:
Section B Item 4.2.2 + Section B Item 4.5.4 – Section C Item 1.1.2.2.
Report the adjustment to the amount of HQLA2 as a result of collateral swaps in Item 2.5.2.

Adjusted amount of HQLA2
Defined in paragraph 8 of Attachment A of APS 210.

Item 2.6
Item 2.6 is a derived item for the total adjustment to HQLA due to the 40 per cent cap on HQLA2 required for the purpose of calculating the LCR as defined in paragraph 7 of Attachment A of APS 210. If the result of the calculation is less than zero, zero will be derived.
The formula for Item 2.6 is:
Maximum ((Adjusted HQLA2 – 2/3*Adjusted HQLA1),0).

 
 

Item 3
Item 3 is a derived item for total HQLA calculated as the sum of Item 1 and Item 2 less Item 2.6.
For an ADI that has approval from APRA to include other liquid assets in its HQLA stock, report the total approved liquid assets and adjustments in Item 3.1.
For ADIs where Item 3.1 is not applicable, enter a zero amount.

 
 

Item 4
Report the market value of all unencumbered Reserve Bank of New Zealand (RBNZ) eligible securities after applicable RBNZ haircuts in Item 4. The securities included must meet the operational requirements defined in paragraphs 21 to 24 of Attachment A of APS 210.
This item is only to be completed by locally incorporated ADIs with New Zealand subsidiary operations. Other ADIs are to enter a zero amount in Item 4.

RBNZ eligible securities
Represents securities that the RBNZ will accept in its domestic market operations.

 
 

Item 5
Item 5 is a derived item of total alternative liquid assets (ALA) calculated as the sum of Items 5.3 and 5.5.
Items 5.1, 5.2 and 5.4 are to be completed by ADIs that have a secured committed liquidity facility (CLF) with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA are to enter a zero amount in Items 5.1, 5.2 and 5.4.

ALA
ALA are made available in jurisdictions where there is insufficient supply of HQLA1 (or both HQLA1 and HQLA2) in the domestic currency to meet the aggregate demand of banks with significant exposures in the domestic currency in the LCR framework.

Item 5.1
Item 5.1 is a derived item calculated as the sum of Items 5.1.1 to 5.1.6.
Report the market value less the applicable RBA margins of eligible assets for the CLF.
Eligible assets for the CLF comprise RBA repo-eligible securities and self-securitised assets. Report only unencumbered securities that meet the operational requirements of paragraphs 21 to 24 of Attachment A of APS 210. For the calculation of the amount of eligible assets for the CLF, exclude RBA repo-eligible securities that are recognised as HQLA1.
Report securities issued by supranationals and foreign government in Item 5.1.1.
Report securities with an Australian government or foreign sovereign government guarantee in Item 5.1.2.
Report ADI issued securities in Item 5.1.3.
Report asset backed securities in Item 5.1.4.
Report other private securities in Item 5.1.5.
Report the total RBA repo-eligible amount of self-securitised assets after the application of relevant margins as per the guidance provided by the RBA in Item 5.1.6.

CLF
CLF is defined in paragraphs 12, 13 and 16 to 19 of Attachment A of APS 210.

RBA repo-eligible securities
Represents securities that the RBA will accept as collateral for its domestic market operations. The list of eligible securities and applicable RBA margins are published on the RBA website.

Item 5.2
Item 5.2 is a derived item for the available amount of CLF with the RBA defined in paragraph 14 (b) of Attachment A of APS 210 and calculated by the formula:
If ((Item 5.2.2 + Item 5.2.3) > Item 5.2.1, 0, (Item 5.2.1 - Item 5.2.2 - Item 5.2.3)).
Report the approved size of the CLF with the RBA in Item 5.2.1.
Item 5.2.2 is a derived item on the adjustment to the amount of available CLF due to secured lending/borrowing transactions involving CLF securities and calculated by the formula:
Maximum ((Section B Item 4.3.1 – Section C Item 1.1.3.1),0).
Report the adjustment to the amount of CLF securities as a result of the unwinding of collateral swaps in Item 5.2.3. If the adjustment is a negative value, enter a zero amount.

CLF securities
Represents RBA rep-eligible securities excluding securities recognised as HQLA1 and self-securitised assets.

Item 5.3
Item 5.3 is a derived item for the amount of CLF assets that can be included in the numerator of the LCR calculation defined in paragraph 14 of Attachment A of APS 210 and calculated by the formula:
Minimum (Item 5.1, Item 5.2).

Item 5.4
Report the portion of CLF securities reported in Item 5.1 that is maturing in less than 30 days and where the securities are not due to be returned under maturing secured lending transactions.

Item 5.5
Report the weighted amount of allowed ALA in offshore jurisdictions.

 
 

Item 6
Item 6 is a derived item calculated as the sum of Items 3, 3.1, 4 and 5. Item 6 is the total liquid asset stock to be included in the numerator of the LCR calculation.
The following instructions on Items 6.1 to 6.7 are applicable in ARF 210.1A only.
Report the total weighted amount by underlying currency exposures for AUD, NZD, USD, GBP, EUR and JPY in Items 6.1 to 6.6 respectively.
Item 6.7 is derived as Item 6 less the sum of Items 6.1 to 6.6.

 
Section B: Cash outflows
This section captures the total value of cash outflows that are used as inputs for the calculation of the denominator of the LCR calculation.
Total expected cash outflows in the LCR stress scenario for the subsequent 30 calendar days are calculated by multiplying the outstanding balances of various categories or types of liabilities and off-balance sheet commitments by the rates at which they are expected to run-off or to be drawn down.
Where applicable, cash outflows should include interest that is expected to be paid during the 30-day time horizon. For contingent items, report the total balance or as instructed.
Where an item could be reported in multiple outflow categories, ADIs are to include that item in the relevant category with the highest cash outflow rate.
Item 1
Item 1 is a derived item calculated as the sum of Items 1.1 to 1.7.
Retail deposits are divided into stable, less stable and less stable with higher run-off deposits as defined in paragraphs 35 to 39 of Attachment A of APS 210. Further guidance on allocating retail deposits as stable, less stable and less stable with higher run-off is provided in paragraphs 100 to 113 of APG 210.
Report stable retail deposits in Items 1.1 and 1.2, less stable in Items 1.3 and 1.4 and less stable with higher run-off in Items 1.5 and 1.6.
For Item 1.2, report stable deposits that are eligible for the 3 per cent run-off rate where the deposits are fully insured by an effective deposit insurance scheme.
For Item 1.6, report the total known and expected cash outflows from deposits which are classified as less stable deposits with a higher run-off requirement as advised by offshore jurisdictions where the ADI operates. Report the total balance in Column (1) and total weighted average volume in Column (3) of Item 1.6.
Report notice period deposits that have been called and are maturing in the next 30 days in Item 1.7. Further guidance is provided in paragraphs 114 to 116 of APG 210.

Retail deposits
Retail deposits are defined as deposits placed with an ADI by a natural person.
Retail deposits include demand deposits and term deposits maturing in, or with a notice period, up to 30 days as defined in paragraphs 40 and 41 of Attachment A of APS 210.
Notes, bonds and other debt securities sold exclusively to the retail market and held in retail accounts may be reported in the appropriate retail deposit category. To be treated in this manner, it is not sufficient that the debt instruments are specifically designed and marketed to retail customers. Rather there should be limitations in place such that those instruments cannot be bought and held by parties other than retail customers.

Effective deposit insurance scheme
An effective deposit insurance scheme represents a scheme:
·         that guarantees that it has the ability to make prompt payouts;
·         for which the coverage is clearly defined; and
·         of which public awareness is high.
The deposit insurer in an effective deposit insurance scheme has formal legal powers to fulfil its mandate and is operationally independent, transparent and accountable. A jurisdiction with an explicit and legally binding sovereign deposit guarantee that effectively functions as deposit insurance can be regarded as having an effective deposit insurance scheme.
The deposit insurance scheme must also meet the following additional criteria:
·         The insurance scheme is based on a system of prefunding via the periodic collection of levies on banks with insured deposits;
·         The scheme has adequate means of ensuring ready access to additional funding in the event of a large call on its reserves; and
·         Access to insured deposits is available to depositors in a short period of time once the deposit insurance scheme is triggered.

 
 

Item 2
Item 2 is a derived item calculated as the sum of Items 2.1 to 2.6. Report unsecured wholesale funding in Items 2.1 to 2.6.
Unsecured wholesale funding is separately reported under operational deposits and non-operational deposits.

Unsecured wholesale funding
Unsecured wholesale funding is defined in paragraphs 43 to 46 of Attachment A of APS 210.

Operational deposits
Unsecured wholesale funding that is generated by clearing, custody and cash management activities are termed as operational deposits.
Paragraphs 47 to 50 of Attachment A of APS 210 and paragraphs 121 to 127 of APG 210 define the qualifying activities and criteria for operational deposits.

Non-operational deposits
Non-operational deposits include all deposits and other extensions of unsecured funding not included under operational deposits. Exclude notes, bonds and other debt securities issued, covered bond issuance or repo and secured funding transactions.

Item 2.1
Item 2.1 is a derived item calculated as the sum of Items 2.1.1 to 2.1.7. Report deposits from SME in Items 2.1.1 to 2.1.7.
For Item 2.1.1 to Item 2.1.7 refer to equivalent reporting instructions under Item 1.

Item 2.2
Item 2.2 is a derived item calculated as the sum of Items 2.2.1 to 2.2.6. Report deposits from non-financial corporate customers in Items 2.2.1 to 2.2.7.
Report the amount of operational deposits that are fully covered by an effective deposit insurance scheme in Item 2.2.1.
Report the amount of operational deposits that are fully covered by an effective deposit insurance scheme and are eligible for the 3 per cent run-off rate in Item 2.2.2.
Report the amount of operational deposits that are not fully covered by an effective deposit insurance scheme in Item 2.2.3.
Report the amount of non-operational deposits where the entire amount of the deposit is fully covered by an effective deposit insurance scheme in Item 2.2.4.
Report the amount of non-operational deposits where the entire amount of the deposit is not fully covered by an effective deposit insurance scheme in Item 2.2.5.
Report notice period deposits that have been called and are maturing in the next 30 days in Item 2.2.6.
Of the amounts reported in Items 2.2.1 to 2.2.6, report the amount of deposits from intra-group entities in Item 2.2.7.

Fully covered
A fully covered deposit is a wholesale deposit where the entire value of the deposit is below or up to the deposit insurance limit.

Item 2.3
Item 2.3 is a derived item calculated as the sum of Items 2.3.1 to 2.3.7. Report deposits from central banks, sovereigns, PSEs and MDBs in Items 2.3.1 to 2.3.7.
For Items 2.3.1 to 2.3.6 refer to equivalent reporting instructions under Item 2.2.
Report any additional balances required to be installed in central bank reserves within 30 days in Item 2.3.7.

Item 2.4
Item 2.4 is a derived item calculated as the sum of Items 2.4.1 to 2.4.4. Report deposits from ADIs/Banks in Items 2.4.1 to 2.4.5.
For Items 2.4.1 to 2.4.5, refer to equivalent reporting instructions under Item 2.2.
Include notice period deposits that have been called and that are maturing in the next 30 days in Item 2.4.4.

Item 2.5
Item 2.5 is a derived item calculated as the sum of Items 2.5.1 to 2.5.4. Report deposits from other financial institutions and other legal entities in Items 2.5.1 to 2.5.5.
For Items 2.5.1 to 2.5.5, refer to equivalent reporting instructions under Item 2.2.
Include notice period deposits that have been called and that are maturing in the next 30 days in Item 2.5.4.

Item 2.6
 
Report deposits from member institutions with the ADI where the ADI acts as the central institution for a network of cooperative banks which has been acknowledged by APRA in Item 2.6.
Central institutions and/or specialised central service providers of such networks should report in this line the amount of deposits placed by network member institutions and that are:
(a)    due to statutory minimum deposit requirements and which are registered with regulators; or
(b)   in the context of common task sharing and legal, statutory or contractual arrangements so long as both the bank that has received the monies and the bank that has deposited the monies participate in the same institutional network’s mutual protection scheme against illiquidity and insolvency of its members.
ADIs that are not the central institutions and/or specialised central service providers of such a network should report zero in this item.

Institution for a network of cooperative banks
An institutional network of cooperative (or otherwise named) banks is a group of legally autonomous banks with a statutory framework of cooperation with a common strategic focus and brand where specific functions are performed by central institutions and/or specialised service providers.

 
 

Item 3
Item 3 is a derived item calculated as the sum of Items 3.1 and 3.2. Report unsecured debt securities issued in Items 3.1 and 3.2.
Report debt securities issued in the Australian domestic market maturing in the next 30 days in Item 3.1.
Report debt securities issued in markets other than the Australian domestic market maturing in the next 30 days in Item 3.2.

Debt securities issued
Notes, bonds and other debt securities issued by the ADI are included in this item regardless of the holder, unless the bond is sold exclusively in the retail market as described in Item 1.

 
 

Item 4
Item 4 is a derived item calculated as the sum of Items 4.1, 4.2, 4.3, 4.4.1, 4.4.2 and 4.5.
Items 4.3 and 4.3.1 are to be completed by ADIs that have a secured CLF with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA must enter a zero amount in Items 4.3 and 4.3.1.
Report all outstanding secured funding transactions with remaining maturities within the 30 calendar day stress horizon.
Collateral lent to the ADI’s customers to effect short positions should be treated as a form of secured funding, including customer short positions that do not have a specified contractual maturity.
Report any transaction in which the ADI has received a collateralised loan in cash, such as repo transactions, expiring within 30 days. Collateral swaps where the ADI has received a collateralised loan in the form of assets other than cash are to be reported in Item 10 of Section B.
For the purposes of this reporting item, if the ADI has deposited both liquid and non-liquid assets in a collateral pool and no assets are specifically assigned as collateral for the secured transaction, the ADI may assume that the assets with the lowest liquidity get assigned first.
Report both the amount of funds raised through the transaction and the value of the underlying collateral extended based on the date of reporting of the transaction.
Report the amount of funds raised in the secured funding transaction that matures within 30 days for the following items:
·         Transactions secured by HQLA1 with any counterparty in Item 4.1;
·         Transactions secured by HQLA2 with any counterparty in Item 4.2;
·         Transactions secured by eligible CLF securities (other than those recognised as HQLA1) with any counterparty including the RBA (where the ADI has capacity within the CLF) in Item 4.3;
Item 4.4 collects information on transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached. ADIs without a secured CLF with the RBA are to report transactions secured by CLF securities under this item:
·         In Item 4.4.1 report transactions where the counterparties are domestic sovereigns, MDBs or domestic PSEs (excluding the RBA) with a risk weight of 20 per cent or lower;
·         In Item 4.4.2 report transactions with all other counterparties; and
·         Transactions secured by all assets with central banks in offshore jurisdictions in Item 4.5. Include transactions secured by RBNZ eligible securities under this item.
Report the portion of the amount raised in the secured funding transaction where the underlying collateral extended for the transaction would otherwise qualify to be reported in Section A (if they were not already securing the particular transaction in question), because:
o   they would be held unencumbered; and
o   they would meet the operational requirement for HQLA as specified in paragraphs 21 to 24 of Attachment A of APS 210.
Report balances in the following items:
·         In Item 4.1.1 for transactions reported in Item 4.1;
·         In Item 4.2.1 for transactions reported in Item 4.2;
·         In Item 4.5.1 for transactions reported in Item 4.5 secured by HQLA1; and
·         In Item 4.5.3 for transactions reported in Item 4.5 secured by HQLA2;
Report the market value of the extended collateral for the portion of the amount raised where the underlying collateral extended for the transaction would otherwise qualify to be reported in Section A (if that collateral is not already securing the particular transaction in question), because:
o   they would be held unencumbered; and
o   they would meet the operational requirement for HQLA as specified in paragraphs 21 to 24 of APS 210 Attachment A.
Report balances in the following items:
·         In Item 4.1.2 for transactions reported in Item 4.1.1;
·         In Item 4.2.2 for transactions reported in Item 4.2.1;
·         In Item 4.3.1 for transactions reported in Item 4.3, report the market value less the applicable RBA margin;
·         In Item 4.5.2 for transactions reported in Item 4.5.1; and
·         In Item 4.5.4 for transactions reported in Item 4.5.3.

Secured funding
Secured funding is defined as those liabilities and general obligations that are collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution.

Short positions
A customer short position in this context describes a transaction where an ADI’s customer sells a security it does not own, and the ADI subsequently obtains the same security from internal or external sources to make delivery under the sale.
Internal sources include the ADI’s own inventory of collateral as well as HQLA1 or HQLA2 that is available for re-hypothecation that is held in other customer margin accounts. External sources include collateral obtained through a securities borrowing, reverse repo or like transaction.

 
 

Item 5
Item 5 is a derived item calculated as the sum of Items 5.1 and 5.2.
Report in Item 5.1 the balances of secured funding transactions issued by the ADI, including covered bonds, maturing in 30 days or less.
Report in Item 5.2 loss of funding from ADI’s structured financing facilities such as Asset Backed Commercial Paper (ABCP), Asset Backed Security (ABS), warehouse and liquidity facilities and other secured financing from SPVs maturing or returnable within 30 days.
Exclude amounts reported in Item 5.1.
Include potential liquidity outflows from call options on instruments and facilities that would allow the return of assets in a financing arrangement or that require the originator to provide liquidity, effectively ending the financing arrangement (‘liquidity puts’) within the 30-day period. ADI’s are to look through to the maturity of the debt instrument or facility and consider any embedded options that could potentially trigger the return of assets or the need for liquidity.

 
 

Item 6
Item 6 is a derived item calculated as the sum of Items 6.1 to 6.7. Report cash outflows due to increased liquidity needs related to derivatives and other transactions in Items 6.1 to 6.7.

Item 6.1
Report derivatives cash outflows.
Report an amount in accordance with the ADI’s existing valuation methodologies to determine expected contractual derivative cash outflows and inflows. Cash flows may be calculated on a net basis by counterparty, only where a valid master netting agreement exists. Report the sum of all net cash outflows under this item. Report the sum of all net cash inflows under Section C Item 3.1.
Exclude from this calculation those liquidity requirements that would result from increased collateral needs due:
·         to market value movements (i.e. reported in Item 6.6 of Section B); or
·         falls in value of collateral posted (i.e. reported in Item 6.7 of Section B).
Assume options are exercised when they are ‘in the money’ for the option buyer.
Where derivative payments are collateralised by HQLA, cash outflows are calculated net of any corresponding cash or collateral inflows that would result, all other things being equal, from contractual obligations for cash or collateral to be provided to the ADI if the ADI is legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the collateral is received.
Note that cash flows do not equal the marked-to-market value since the marked-to-market value also includes estimates for contingent inflows and outflows and may include cash flows that occur beyond the 30-day horizon.
It is generally expected that a positive amount is reported in this item and in Item 3.1 of Section C for ADIs engaged in derivatives transactions.
In the AUD LCR calculation captured in ARF 210.1B, only the AUD leg is to be reported for derivatives transactions that involve two different currency legs.

Item 6.2
Report in Item 6.2 the amount of collateral that would need to be posted, or contractual cash outflows generated by a downgrade of 3-notches in the ADI's long-term credit rating.
Triggers linked to the ADI’s short-term rating should be assumed to be triggered at the corresponding long-term rating in accordance with published ratings criteria. The impact of the downgrade should consider impacts on all types of margin collateral and contractual triggers which change re-hypothecation rights for non-segregated collateral. This includes drawdown of contingent facilities or early repayment of existing liabilities.

Item 6.3
Report in Item 6.3 the amount of non-segregated collateral that the reporting ADI has received from counterparties that could, under legal documentation, be recalled because the collateral is in excess of that counterparty’s current collateral requirements.

Item 6.4
Report in Item 6.4 the amount of collateral that is contractually due from the reporting ADI, but for which the counterparty has not yet demanded the collateral to be posted.

Item 6.5
Report in Item 6.5 the amount of HQLA collateral that can be substituted for non-HQLA collateral without the ADI’s consent, that has been received to secure transactions and that has not been segregated.

Item 6.6
Report in Item 6.6 the largest absolute net 30-day collateral flow realised during the preceding 24 months, where the absolute net collateral flow is based on both realised outflows and inflows. Inflows and outflows of transactions executed under the same master netting agreement may be treated on a net basis.

Item 6.7
Report in Item 6.7 the current market value of non-HQLA1 collateral posted as margin for derivatives and other transactions, net of collateral received, on a counterparty basis (provided that the collateral received is not subject to restrictions on reuse or re-hypothecation). Any collateral that is in a segregated margin account can only be used to offset outflows that are associated with payments that are eligible to be offset from that same account.

 
 

Item 7
Item 7 is a derived item calculated as the sum of Items 7.1.1, 7.2.1, 7.3.1, 7.3.2, 7.4.1, 7.4.2, 7.5.1, 7.6.1, 7.6.2 and 7.7.1.
Items 7.1, 7.2, 7.3, 7.4, 7.5, 7.6 and 7.7 collect information on balances of the undrawn amounts of committed credit and liquidity facilities extended by the ADI to retail, SME, non-financial corporate, sovereign-central bank-PSE-MDB, ADI/Bank, other financial institutions and other legal entity counterparties respectively.
Report undrawn committed credit and liquidity facilities in Items 7.1.1, 7.2.1, 7.5.1 and 7.7.1.
Report undrawn committed credit facilities in Items 7.3.1, 7.4.1 and 7.6.1.
Report undrawn committed liquidity facilities in Items 7.3.2, 7.4.2 and 7.6.2.
The reported amount may be net of any HQLA that is eligible for the stock of HQLA, if the HQLA has already been posted as collateral by the counterparty to secure the facilities or that are contractually obliged to be posted when the counterparty will draw down the facility, if the ADI is legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the facility is drawn, and there is no undue correlation between the probability of drawing the facility and the market value of the collateral.
The collateral can be netted against the outstanding amount of the facility to the extent that it is not already counted in the stock of HQLA.
ADIs that are providers of associated liquidity facilities, for financing programs reported in Item 5 above, that have maturing or liquidity puts that may be exercised in the 30-day horizon, need not double count the maturing financing instrument and the liquidity facility for consolidated programs.
For syndicated facilities report the amount of an ADI’s proportionate share of the undrawn committed liquidity facility.

Committed facilities
Committed facilities represent contractually irrevocable or conditionally revocable agreements.

Credit and liquidity facilities
Credit and liquidity facilities are defined as explicit contractual agreements or obligations to extend funds at a future date to retail and wholesale counterparties. Further guidance on liquidity and credit facilities is provided in paragraphs 51 and 52 of Attachment A of APS 210.

 
 

Item 8
Item 8 is a derived item calculated as the sum of Items 8.1 to 8.5 in column 1 and the sum of Items 8.1 and 8.8 in column 3.
Report the full amount of contractual obligations to extend funds within the next 30 days i.e. not netted for the assumed roll-over on the inflows in Item 2 of Section C, and not captured elsewhere in this form by counterparty type.
Report the amount to extend to financial institution, retail, SME, non-financial corporate and all other entities in Items 8.1 to 8.5 respectively.
Item 8.6 is a derived item calculated as the sum of Items 8.2 to 8.5 in column 1. Item 8.6 calculates total outflows from retail, SME, non-financial corporate and other entity customers.
Item 8.7 is a derived item calculated as the sum of the roll-over of funds that is implicitly assumed in the inflow section from Items 2.1, 2.2, 2.3, 2.4 and 2.6 of Section C, i.e. the amount in column 1 less the amount in column 3. The total roll-over of inflows is calculated from all counterparties except from financial institutions.
Item 8.8 (column 1) is a derived item with the formula:
Maximum (Item 8.6 – Item 8.7, 0).
Item 8.8 calculates the total excess contractual outflows from retail, SME, non-financial corporate and other entities after the roll-over of inflows. If the result is positive, it is included in Item 8.8 as an outflow. If the result is less than zero, zero will be displayed.

 
 

Item 9
Derived item calculated as the sum of Items 9.1 to 9.9.
Report in Items 9.1 to 9.9 the full amount, unless otherwise specified, of any other contingent funding obligations not captured in outflow items above.

Contingent funding obligations
Contingent funding obligations may be either contractual or non-contractual and are not lending commitments.
Non-contractual contingent funding obligations include associations with, or sponsorship of, products sold or services provided that may require the support or extension of funds in the future under stressed conditions. Non-contractual obligations may be embedded in financial products and instruments sold, sponsored or originated by the ADI that can give rise to unplanned balance sheet growth arising from support given for reputational risk considerations.

Item 9.1
Report balances of undrawn uncommitted credit and liquidity facilities.

Uncommitted facilities
Represents unconditional revocable agreements where the ADI has the right to unconditionally revoke the undrawn portion of these facilities.

Item 9.2
Report trade finance related obligations. Report the average of actual monthly net outflows in a recent 12-month period.

Trade finance related obligations
Represents trade-related obligations directly underpinned by the movement of goods or the provision of services such as documentary trade letters of credit, documentary and clean collection, import bills, export bills and shipping guarantees.

Item 9.3
Report guarantees and letters of credit other than trade finance related obligations.
Report the average of actual monthly net outflows in a recent 12-month period.
Exclude guarantees and letters of credit reported in Item 9.2.

Item 9.4
Report the outstanding amount of the ADI's own unsecured short-term debt securities issued in the Australian domestic market that have maturities greater than 30 days.
 

Item 9.5
Report the outstanding amount of the ADI's own unsecured long-term debt securities issued in the Australian domestic market that have maturities greater than 30 days.
 

Short-term debt securities
Short-term debt refers to securities with original maturity less than or equal to 12 months.

Long-term debt securities
Long-term debt refers to securities with original maturity greater than 12 months.

Item 9.6
Report balances of outstanding debt securities, unsecured and secured, both long-term and short-term, that have maturities greater than 30 calendar days, to cover the potential repurchase of such outstanding securities where the ADI is an issuer with an affiliated dealer or market maker.
Exclude amounts reported in Items 9.4 and 9.5.
Enter the run-off rate, set in consultation with APRA, in column 2.

Item 9.7
Report the non-contractual obligations related to structured products and managed funds.
Report obligations related to structured products where customers anticipate ready marketability, such as adjustable rate notes and variable rate demand notes.
Report obligations related to managed funds that are marketed with the objective of maintaining a stable value such as money market mutual funds or other types of stable value collective investment funds.

Item 9.8
Report all other non-contractual obligations not captured in items above.
Include obligations where customer short positions are covered by other customers’ collateral that does not qualify as HQLA1 or HQLA2. These are instances where an ADI has internally matched clients’ assets against other clients’ short positions where the collateral does not qualify as HQLA1 or HQLA2, and the ADI could be obligated to find additional sources of funding for these positions in the event of client withdrawals. Instances where the collateral qualifies as HQLA1 or HQLA2 are to be reported in the appropriate item in the secured funding section (Item 4 of Section B).
Include obligations related to potential liquidity draws from joint ventures or minority investments in entities which are not consolidated under Level 2 where the ADI is the main liquidity provider when the entity is in need of liquidity.
Include potential requests for debt buyback of the bank’s own debt issued in markets other than the Australian domestic market that have maturities greater than 30 days. Exclude amounts reported in Item 9.6.
Include the balances of potential requests for debt repurchases of related conduits, securities investment vehicles and other such financing facilities having maturities greater than 30 days.
Enter the run-off rate for this item, set in consultation with APRA, in column 2.

Item 9.9
Report all other contractual cash outflows not captured in items above.
Include contractual outflows within the next 30 days such as outflows to cover unsecured collateral borrowings, uncovered short positions, dividends or contractual interest payments.
Exclude outflows related to operating costs of the ADI.

 
 

Item 10
Report the weighted outflows from collateral swaps maturing within 30 days.

Collateral swaps
Represents transactions where non-cash assets are swapped for other non-cash assets.

 
 

Item 11
 
Item 11 is a derived item for total cash outflows calculated as the sum of Items 1 to 9 in column 1 and the sum of Items 1 to 10 in column 3.
The following instructions on Items 11.1 to 11.7 are applicable for ARF 210.1A only:
In Items 11.1 to 11.6, report the total amount by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in both Columns 1 and 3. Report the cash outflows in Column 1 and the weighted cash outflows in Column 3.
Item 11.7 is a derived item calculated as Item 11 less the sum of Items 11.1 to 11.6.
The following instruction on Item 11.1 is applicable for ARF 210.1B only:
Of the total cash outflows in Item 11, report in Item 11.1 total cash outflows due to intra-group entities. Report cash inflows in Column 1 and weighted cash inflows in Column 3.

 
Section C: Cash inflows
This section captures the total value of cash inflows that are used as inputs for the calculation of the denominator of the LCR calculation.
Total expected contractual cash inflows are calculated by multiplying the outstanding balances of various categories of contractual receivables by the rates at which they are expected to flow in under the LCR scenario.
Items must not be double counted. If an asset is included as part of the stock of liquid assets (Section A), the associated cash inflows cannot also be counted as cash inflows in Section C.
For all cash inflow items report the total known contractual cash inflows from outstanding exposures that are fully performing and for which the ADI has no reason to expect a default within the 30-day time horizon. Where applicable, cash inflows should include interest that is expected to be received during the 30-day time horizon.
The following items must not be included as inflows:
·         pre-payments on loans (not due within 30 days);
·         credit facilities, liquidity facilities or other contingent funding facilities (other than Item 3.5) that the ADI holds at other institutions for its own purposes;
·         deposits held at other financial institutions for operational activities as outlined in paragraphs 47 to 50 of Attachment A of APS 210; and
·         inflows from deposits held at the centralised institution in a cooperative banking network.
Item 1
Item 1 is a derived item calculated as the sum of Items 1.1 and 1.2.
Report all outstanding secured lending transactions with remaining maturities within the 30 calendar day stress horizon. Include any transaction in which the ADI has extended a collateralised loan in cash, such as reverse repo transactions.
Report any collateral swaps where the ADI has extended a collateralised loan in the form of assets other than cash in Item 4 of Section C.

Secured lending
Secured lending is defined as those loans that the ADI has extended and that are collateralised by legal rights to specifically designated assets owned by the borrowing institution which the ADI can use or re-hypothecate for the duration of the loan, and for which the ADI can claim ownership to in the case of default by the borrower.

Item 1.1
Item 1.1 is a derived item calculated as the sum of Items 1.1.1, 1.1.2, 1.1.3, 1.1.4, 1.1.5 and 1.1.6 of secured lending transactions where the collateral obtained is not re-hypothecated.
Items 1.1.3 and 1.1.3.1 are to be completed by ADIs that have a secured CLF with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA must enter a zero amount in the Items 1.1.3 and 1.1.3.1.
Include transactions where the collateral received in the form of HQLA1, HQLA2, RBNZ eligible securities and eligible CLF securities that are not re-hypothecated and are legally and contractually available for the ADI’s use in the appropriate line items of Section A as well as in Item 1.1.
Report both the amount of funds extended and the value of the underlying collateral received.
Report the amount of funds extended in the following items:
 
·         transactions secured by HQLA1 in Item 1.1.1;
 
·         transactions secured by HQLA2 in Item 1.1.2;
 
·         transactions secured by eligible CLF securities in Item 1.1.3;
 
·         transactions secured by RBNZ eligible securities in Item 1.1.4;
 
·         collateralised loans extended to customers for the purpose of taking leveraged trading positions (margin loans) made against other collateral (excluding those reported in Items 1.1.1, 1.1.2, 1.1.3 and 1.1.4) in Item 1.1.5; and
 
·         transactions secured by other collateral including ineligible CLF securities (excluding those reported in Items 1.1.1, 1.1.2, 1.1.3, 1.1.4 and 1.1.5) in Item 1.1.6. ADIs without a secured CLF with the RBA are to report transactions secured by CLF securities in Item 1.1.6.
Report the portion of the amount extended in the secured lending transaction involving eligible liquid assets where the collateral obtained is reported in Section A and where the assets meet the operational requirements for liquid assets in the following items:
 
·         in Item 1.1.1.1 for transactions reported in Item 1.1.1; and
 
·         in Item 1.1.2.1 for transactions reported in Item 1.1.2.
Report the market value of the collateral received for amounts extended involving eligible liquid assets transactions where the collateral obtained is reported in Section A and where the assets meet the operational requirements for liquid assets in the following items:
 
·         in Item 1.1.1.2 for transactions reported in Item 1.1.1.1; and
 
·         in Item 1.1.2.2 for transactions reported in Item 1.1.2.1.
Report the market value less applicable RBA margins in Item 1.1.3.1 for transactions reported in Item 1.1.3.

Item 1.2
Item 1.2 is a derived item calculated as the sum of Items 1.2.1, 1.2.2, 1.2.3 and 1.2.4 of secured lending transactions where the collateral obtained is re-hypothecated to cover the reporting ADI’s short positions that could be extended beyond 30 days.
Report the total amount of cash extended for transactions maturing within 30 days backed by HQLA1, HQLA2 and other collateral where the collateral is re-hypothecated in Items 1.2.1, 1.2.2 and 1.2.4 respectively.
Report the collateralised loans extended to customers for the purpose of taking leveraged trading positions made against non-HQLA collateral where the collateral is re-hypothecated in Item 1.2.3.

 
 

Item 2
Item 2 is a derived item calculated as the sum of Items 2.1 to 2.6.
Report contractual inflows for all other types of transactions (excluding those reported in Item 1), either secured or unsecured, by counterparty type.
Include interest payments and instalments that are contractually due within the 30-day horizon from fully performing loans and loans securitised in an SPV.
Include maturing loans where roll over of the loan has already been agreed. The agreed roll over should also be reported by counterparty type in Item 8 of Section B (paragraph 61-62 of Attachment A of APS 210).
Inflows should only be taken at the latest possible date, based on the contractual rights available to counterparties, e.g. existing loans under revolving credit facilities are assumed to be rolled over and any remaining balances are reported in Item 7 of Section B.
Exclude inflows from loans that have no specific maturity, i.e. non-maturing, non-defined or open maturity.
Include the minimum payments of principal, fee or interest associated with open maturity loans that are contractually due within 30 days.
Report cash inflows from retail customers, SMEs and non-financial corporates in Item 2.1, Item 2.2 and Item 2.3 respectively.
Report cash inflows from central banks in Item 2.4. Include term deposits that expire within 30 days that were not eligible to be included in Item 1.2 of Section A.
Report cash inflows from payments on loans and deposits from financial institutions in Item 2.5. ADIs may include inflows, in line with the treatment of other related outflows and inflows in the LCR calculation, from the release of balances held in segregated accounts for the protection of customer trading assets, provided that these segregated balances are maintained in HQLA1 or HQLA2.
Report cash inflows from other entities in Item 2.6 that are not included in Items 2.1 to 2.5.
Of the amounts reported under Items 2.2 to 2.6, Items 2.7 to 2.9 collects information on the inflows from entities which are affiliated with the ADI.
Report inflows from intra-group entities that are ADIs/banks in Item 2.7.
Report inflows from intra-group entities that are financial institutions in Item 2.8 excluding amounts reported in Item 2.7.
Report inflows from other intra-group entities in Item 2.9 excluding amounts reported in Item 2.7 and Item 2.8.

 
 

Item 3
Item 3 is a derived item calculated as the sum of Items 3.1 to 3.5.

Item 3.1
Report derivatives cash inflows.
Report an amount in accordance with the ADI’s existing valuation methodologies to determine expected contractual derivative cash inflows and outflows. Cash flows may be calculated on a net basis by counterparty, only where a valid master netting agreement exists. Report the sum of all net cash inflows under this item. Report the sum of all net cash outflows under Section B Item 6.1.
Exclude from this calculation those liquidity requirements that would result from increased collateral needs due:
·         to market value movements (i.e. reported in Item 6.6 of Section B); or
·         falls in value of collateral posted (i.e. reported in Item 6.7 of Section B).
Assume options are exercised when they are ‘in the money’ to the option buyer.
Where derivative payments are collateralised by HQLA, cash inflows are calculated net of any corresponding cash or collateral outflows that would result, all other things being equal, from contractual obligations for cash or collateral to be posted by the ADI.
Note that cash flows do not equal the marked-to-market value since the marked-to-market value also includes estimates for contingent inflows and outflows and may include cash flows that occur beyond the 30-day horizon.
It is generally expected that a positive amount is reported in this item and in Item 6.1 of Section B for ADIs engaged in derivatives transactions.
In the AUD LCR calculation captured in ARF 210.1B, only the AUD leg is to be reported for derivatives transactions that involve two different currency legs.

Item 3.2
Item 3.2 is a derived item for contractual inflows from CLF securities maturing in less than or equal to 30 days calculated from Section A.
Item 3.2 is calculated using the following formula:
=IF(Item 5.1=Item 5.3,0,(IF(Item 5.1-Item 5.3>=Item 5.4,Item 5.4,Item 5.1-Item 5.3))).

Item 3.3
Report contractual inflows from other securities maturing in less than or equal to 30 days that are not already included in this form.
Include contractual inflows from certificates of deposit, maturing in less than or equal to 30 days provided that they are fully performing (i.e. there is no default expected on those instruments).
Exclude HQLA1, HQLA2, RBNZ securities and CLF securities that meet all operational and definitional requirements and that are maturing within 30 days. These are to be included in Section A and not in this item.
However, assets that are excluded from the liquid asset stock in Section A because they do not meet the operational requirements and are maturing in less than or equal to 30 days may be included as inflows in this item.
 
ADIs that do not have a CLF with the RBA, and that entered zero for items 5.1, 5.2 and 5.4 of Section A, may include contractual inflows from CLF securities maturing in less than or equal to 30 days in this item.

Item 3.4
Report any other contractual cash inflows due in the next 30 days. Exclude cash inflows related to non-financial revenues and contingent inflows.

Item 3.5
Item 3.5 is only to be completed, with approval from APRA, by foreign ADIs that are not part of a group that also has a locally incorporated banking subsidiary in Australia as per paragraphs 58 and 59 of Attachment A of APS 210.
If the calculated net cash outflows from days 16 to 30 is positive, report the lesser of:
·         the calculated total net cash outflows; or
·         the committed facility amount; or
report a zero amount if the calculated net cash outflow is negative.

 
 

Item 4
Report the weighted inflows from collateral swaps maturing within 30 days.

 
 

Item 5
Item 5 is a derived item for total cash inflows calculated as the sum of Items 1 to 3 in column 1 and the sum of Items 1 to 4 in column 3.
The following instructions on Items 5.1 to 5.7 are applicable in ARF 210.1A only:
In Items 5.1 to 5.6, report the total amount of cash inflows by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in Columns 1 and 3. Report the cash inflows in Column 1 and the weighted cash inflows in Column 3.
Item 5.7 is derived from Item 5 less the sum of Items 5.1 to 5.6.
The following instruction on Item 5.1 is applicable for ARF 210.1B only:
Of the total cash inflows in Item 5, report in Item 5.1 total cash inflows due from intra-group entities. Report cash inflows in Column 1 and the weighted cash inflows in Column 3.

 
Section D: Cash outflows and cash inflows by currency
This section captures the currency mismatches for AUD, NZD, USD, GBP, EUR, JPY and all other currencies before applying the 75 per cent cap on cash inflows. All items in Section D are derived. Items 1, 1.1 to 1.7 are equal to the respective amounts in Item 11 of Section B less the respective amounts in Item 5 of Section C.
In ARF 210.1B, only Item 1 is derived.
Section E: Calculation of the LCR
Item 1
Item 1 is a derived item for total HQLA calculated as the sum of Item 3 and Item 3.1 of Section A.

 
 

Item 2
Item 2 is a derived item for total RBNZ eligible securities and ALA. Item 2 is calculated as the sum of Item 4 and Item 5 of section A.

 
 

Item 3
Item 3 is a derived item equal to Item 11 of section B (column 3).

 
 

Item 4
Item 4 is a derived item which equals the lower of:
·         inflows in Item 5 of section C (column 3); or
75 per cent of outflows in Item 11 of section B (column 3).
Total expected contractual cash inflows are calculated up to an aggregate cap of 75 per cent of total expected cash outflows (paragraph 29 of Attachment A of APS 210).

 
 

Item 5
Item 5 is a derived item calculated as Item 3 less Item 4.

 
 

Item 6
Item 6 is a derived item of the LCR calculated as the sum of Items 1 and 2 divided by Item 5 and multiplied by 100.

 
 

Item 7
Report the ADI’s minimum targeted LCR as contained in its Liquidity Management Strategy.

 
 

Item 8
Report the ADI’s lowest LCR maintained during the reporting period.

 

ARF_210_2: Minimum Liquidity Holdings Ratio
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

 

 
 
 
Section A: Calculation of Minimum Liquidity Holdings (MLH)
 
1. Cash
BSAO16000

1.1. Notes and coin
BSAO11010

1.2. Settlement funds due from clearing houses
BSAO11013

1.3. Settlement funds due from
 

1.3.1. RBA
BSAO11015

1.3.2. Banks
BSAO24219

1.3.3. Mutual banks
BSAO24220

1.3.4. Other ADIs
BSAO11079

 
2. Australian Commonwealth Government and semi-government securities
BSAO24222

2.1. Commonwealth Government securities 
BSAS15000

2.2. State Government or Territory Central Borrowing Authorities securities
BSAS15001

 
3. Debt securities with an Australian Government guarantee
BSAO24221
 
4. Supranationals and foreign governments
BSAO24223

4.1. Debt securities issued by supranationals
BSAS15002

4.2. Debt securities issued by foreign governments
BSAO24224

4.3. Debt securities guaranteed by foreign sovereign governments
BSAO24225

 
5. Bank bills, certificates of deposit and debt securities issued by ADIs
BSAO16006

5.1. Bank bills
BSAO16004

5.2. Certificates of deposit
BSAO16005

5.3. Debt securities
BSAO24226

 
6. Deposits held with other ADIs
BSAO24227

6.1. Deposits on a call basis
BSAO16003

6.1.1. Banks
BSAO24228

6.1.2. Mutual banks
BSAO24229

6.1.3. CUBS
BSAO24230

6.1.4. Other ADIs not included above
BSAO16002

6.2. Eligible deposits not on a call basis
BSAO16009

6.2.1. Banks
BSAO24231

6.2.2. Mutual banks
BSAO24232

6.2.3. CUBS
BSAO24233

6.2.4. Other ADIs not included above
BSAO16008

 
7. Other securities approved by APRA
BSAS15007
 
8. Total MLH
BSAO16010

8.1. Of which: deposits placed with ADIs with a credit rating grade 3 or lower
BSAO24234

8.2. Of which: debt securities (including bank bills and CDs) issued by ADIs with a credit rating grade 3 or lower
BSAO24235

 
9. Placements by other ADIs
BSL15006

9.1. Deposits on a call basis placed with the reporting ADI by other ADIs
BSL15002

9.1.1. Banks
BSL20452

9.1.2. Mutual banks
BSL20453

9.1.3. CUBS
BSL20454

9.1.4. Other ADIs not included above
BSL15001

9.2. Deposits not on a call basis placed with the reporting ADI by other ADIs
BSL15005

9.2.1. Banks
BSL20455

9.2.2. Mutual banks
BSL20456

9.2.3. CUBS
BSL20457

9.2.4. Other ADIs not included above
BSL15004

 
10. Placements by other ADIs in excess of MLH deposits of the reporting ADI
BSL15007
 
11. Total adjusted MLH
BSAO16011
 
Section B: Calculation of the adjusted liability base
 
1. Liability base
BSL15009

1.1. Total liabilities
BSL10016

1.2. Liabilities of securitisation SPVs that meet operational requirements for regulatory capital relief under APS 120
BSL20747

1.3. Placements by other ADIs up to the amount of MLH deposits of the reporting ADI
BSL15008

 
 
2. Off-Balance sheet irrevocable commitments
CS09014

2.1. Trade related contingencies
CS09007

2.2. Guarantees
CS09001

2.3. Standby letters of credit
CS09003

2.4. Undrawn formal standby facilities
CS09011

2.5. Loans approved but not advanced/funded
CS09000

2.6. Balance available for redraw under redraw facilities of term loans
CS09012

2.7. Balance available under overdraft agreements
CS25499

2.8. All other irrevocable commitments
CS09013

 
3. Adjusted liability base
BSL15010
 
Section C: Calculation of the MLH ratio
 
1. MLH ratio
BSAO16012
 
2. Minimum targeted MLH ratio per liquidity management strategy
BSAO16013
 
3. Lowest MLH ratio during reporting period
BSAO16014
 
 
Reporting Form ARF 210.2
Minimum Liquidity Holdings Ratio
Instructions
These instructions assist completion of Reporting Form ARF 210.2 Minimum Liquidity Holdings (MLH) Ratio (ARF 210.2). ARF 210.2 collects information for the calculation of the MLH ratio of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.2 is to be completed by MLH ADIs at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.
For the purpose of reporting ARF 210.2, where an ADI is the originator of securitised assets in a securitisation, which meets the operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120), the corresponding liabilities of the securitisation special purpose vehicles (SPV) may be excluded in the calculation of the MLH ratio (paragraph 5 of APS 210).
Reporting basis and units of measurement
ARF 210.2 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.2 in accordance with the Australian Accounting Standards unless otherwise specified.
Volume in this form is to be completed in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.
 
Class of ADI
Units

Australian-owned Bank
Millions of dollars rounded to one decimal place

Foreign Subsidiary Bank
Millions of dollars rounded to one decimal place

Foreign ADI
Millions of dollars rounded to one decimal place

Building Society
Whole dollars with no decimal place

Credit Union
Whole dollars with no decimal place

Other ADIs not included above
Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
ADIs are not to net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.
Specific Instructions
The MLH ratio has two components:
The numerator of the MLH ratio is the stock of liquidity holdings after netting any MLH placements from other ADIs (Section A); and The denominator of the MLH ratio is equal to liability base plus off-balance sheet irrevocable commitments (Section B).
For the purposes of ARF 210.2, banks, mutual banks, CUBS and other ADIs refer to an ADI within the meaning of the Banking Act 1959.
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.
Section A: Calculation of MLH
To qualify for the MLH stock, the assets must be unencumbered, except where approved for a prudential purpose by APRA. Assets that can be included as MLH are defined in paragraph 3 of Attachment C of APS 210.
Item 1
Item 1 is a derived item calculated as the sum of Items 1.1 to 1.3. Report cash items in Items 1.1 to 1.3.

Cash
Represents notes and coin, settlement funds due from clearing houses, RBA, banks, mutual banks and other ADIs.

 
Report notes and coin in Item 1.1.
Include Australian and foreign currency notes and coin.
Include notes and coin in transit between any branches or offices and cash floats in Automated Teller Machines (ATMs) of the reporting ADI.

Report settlement funds due from clearing houses in Item 1.2.
Include net claims on recognised clearing houses in Australia such as ASX Clear and ASX Clear (Futures).
Include margin deposit accounts.

Report settlement funds due from the Reserve Bank of Australia (RBA) in Item 1.3.1.
Include settlement account balances, securities sold not delivered/security settlements and funds held with the RBA.
Report settlement funds due from banks, mutual banks and other ADIs in Items 1.3.2, 1.3.3 and 1.3.4 respectively.
Include settlement balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances.
Include amounts owing and in the course of collection in relation to the payments system.
Include settlement account balances due.

 
 

Items 2 to 5
Report RBA repo-eligible securities in Items 2 to 5.
ADIs may select whether debt securities reported in Items 2 to 5 are reported at book value or market value. ADIs must report on a consistent basis for all debt securities and over all periods. Should an ADI want to change the reporting basis from book value to market value or vice versa, prior approval is to be sought from APRA.
Item 2 is a derived item calculated as the sum of Items 2.1 and 2.2.
Report securities issued by the Australian Commonwealth Government in Item 2.1.
Report securities issued by State Government or Territory Central Borrowing Authorities in Item 2.2.
Report debt securities guaranteed by the Australian Government in Item 3.
Item 4 is a derived item calculated as the sum of Items 4.1 to 4.3.
Report debt securities issued by supranationals in Item 4.1.
Report debt securities issued by foreign governments in Item 4.2.
Report debt securities guaranteed by foreign sovereign governments in Item 4.3.
Item 5 is a derived item calculated as the sum of Items 5.1 to 5.3.
Report bank bills in Item 5.1.
Report certificates of deposit in Item 5.2
Report debt securities issued by ADIs in Item 5.3.

RBA repo-eligible securities
RBA repo-eligible securities are debt securities that the RBA will accept as collateral in its domestic market operations. The current list of eligible securities is published on the RBA website.
For the purpose of the MLH requirement, RBA repo-eligible securities comprise the securities listed in paragraphs 3(b) to 3(e) of Attachment C of APS 210.

 
 

Item 6
Item 6 is a derived item for the total deposits held with other ADIs calculated as the sum of Items 6.1 and 6.2.
Item 6.1 is a derived item for the amount of deposits/money market loans placed on a call, 11am or 24 hours basis held with other ADIs.
Item 6.2 is a derived item for the amount of deposits invested on other than a call basis (i.e. term deposits) with other ADIs. Only include deposits that are free from encumbrances and where the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days the deposits must be reported net of the break costs.
Report deposits on a call basis held with banks, mutual banks, CUBS and ‘other ADIs not included above’ in Items 6.1.1, 6.1.2, 6.1.3 and 6.1.4 respectively.
Report deposits not on a call basis held with banks, mutual banks, CUBS and ‘other ADIs not included above’ in Items 6.2.1, 6.2.2, 6.2.3 and 6.2.4 respectively.
An ADI active in multiple currencies must maintain liquid assets consistent with the distribution of its liquidity needs by currency.
ADIs must obtain prior approval from APRA to include non-AUD deposits or non-ADI deposits in the MLH stock.

 
 

Item 7
Report other securities for which the ADI has obtained prior approval from APRA to be included as MLH.

 
 

Item 8
Item 8 is a derived item for the total MLH, calculated as the sum of Items 1 to 7.

 
Report in Item 8.1 the amount of deposits placed with ADIs that have a long-term credit rating grade 3 or lower that have been reported under Item 6.

 
Report in Item 8.2 the amount of debt securities (including bank bills and certificates of deposit) issued by ADIs that have a long-term credit rating grade 3 or lower that have been reported under Item 5.

Credit rating grade
Represents grades of credit ratings to which external credit assessment institution (ECAI) ratings are mapped. The mapping of rating grades is defined in Table 9 of Attachment F of Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.

 
 

Item 9
Item 9 is a derived item for the total placements by other ADIs calculated as the sum of Items 9.1 and 9.2.
Item 9.1 is a derived item for the total amount of deposits/money market loans placed with the reporting ADI on a call, 11am or 24 hours basis by other ADIs.
Item 9.2 is a derived item for the total amount of deposits placed with the reporting ADI on a basis other than at-call, 11am or 24 hours by other ADIs that are withdrawable/convertible into cash within 2 business days.
Report in Items 9.1.1, 9.1.2, 9.1.3 and 9.1.4 deposits from banks, mutual banks, CUBS and ‘other ADIs not included above’ respectively.
Report in Items 9.2.1, 9.2.2, 9.2.3 and 9.2.4 deposits from banks, mutual banks, CUBS and ‘other ADIs not included above’ respectively.

 
 

Item 10
Item 10 is a derived item for placements by other ADIs in excess of MLH deposits of the reporting ADI and derived by the formula:
Max (Item 9 minus Item 6, 0).
This item cannot be less than zero. Accordingly if the result is less than zero, zero will be displayed.
In the calculation of the total MLH as required by Attachment C of APS 210, placements received from other ADIs must be netted against the total MLH of the reporting ADI.
Netting extends across ADIs and is not on a bilateral basis only.

 
 

Item 11
 
Item 11 is a derived item for the total adjusted MLH.
The formula for Item 11 =
Item 8 minus Item 9 plus Item 10
Note: Item 10 is added back to Item 8 (Total MLH) as ‘Total placements by other ADIs’ is only deducted from the reporting ADI’s total MLH, up to the level of the reporting ADI’s MLH deposits with other ADIs.

 
Section B: Calculation of the adjusted liability base
The adjusted liability base for the purpose of calculating the MLH ratio is defined as the sum of liability base and off-balance sheet irrevocable commitments.
Item 1
Item 1 is a derived item for the calculation of the liability base of the MLH ratio.
The formula for liability base (Item 1) =
Total liabilities (Item 1.1) less
Liabilities of securitisation SPVs that meet Prudential Standard APS 120 Securitisation (APS 120) requirements (item 1.2) less
Placements by other ADIs up to the amount of MLH deposits of the reporting ADI (Item 1.3).
Report the amount for total liabilities in Item 1.1.
Report the amount of liabilities of securitisation SPVs (where the reporting ADI is the originator of the securitised assets) that meet operational requirements for regulatory capital relief under APS 120 in Item 1.2.
Item 1.3 is a derived item for placements by other ADIs up to the amount of MLH deposits of the reporting ADI.
The formula for Item 1.3 =
Section A Item 9 less Section A Item 10.

Total liabilities
Represents the total liabilities as defined in Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital which is equal to the sum of Items 1 to 5 in ARF 210.3.2.

 
 

Item 2
Item 2 is a derived item on the sum of Items 2.1 to 2.8.
Report off-balance sheet irrevocable commitments in Items 2.1 to 2.8.
Report the undrawn balances of the commitments that could be drawn during the remaining period of the commitment where the reporting ADI has irrevocably committed to the customer. Balances must not be double counted, each relevant balance is only included in one category.
Report in Item 2.1 amounts related to trade related contingencies.
Report in Item 2.2 amounts related to guarantees. Exclude amounts reported in Item 2.1.
Report in Item 2.3 undrawn amounts related to standby letters of credit. Exclude amounts reported in Item 2.1.
Report in Item 2.4 undrawn amounts related to formal standby facilities the ADI has committed to provide to its customers. Exclude commitments related to any APRA-approved industry support arrangements.
Report in Item 2.5 undrawn balances related to loans approved but not advanced/funded.
Report in Item 2.6 balances available for redraw under redraw facilities related to term loans.
Report in Item 2.7 balances available under overdraft agreements.
Report in Item 2.8 balances of any other irrevocable commitments. Include liquidity facilities and other commitments to securitisations.

Off-balance sheet irrevocable commitments
Represents unconditional and binding obligations of the reporting ADI to extend funds.
Lines of credit or standby lines which the reporting ADI holds at other institutions to support its operations are excluded from the MLH ratio calculation.

Trade related contingencies
Represents trade finance related obligations directly underpinned by the movement of goods or the provision of services such as documentary trade letters of credit, documentary and clean collection, import bills, export bills, shipping guarantees and any other trade related contingencies.

Guarantees
Represents an agreement to be responsible for another party’s debt or contractual performance if that other party does not pay or perform.

Standby letters of credit
Represents a letter issued by the ADI to a designated beneficiary to serve as a guarantee for payments made to a specified customer under specified conditions.

Standby facilities
Represents an unconditional commitment by the ADI to lend when the customer makes a request under the facility.

Loans approved
but not
advanced/funded
Represents loans that have been approved by the ADI but the customer has yet to draw down the funds in relation to the commitment.

Overdraft agreements
Represents accounts which can be overdrawn up to a limit as set out in the agreement.

 
 

Item 3
Item 3 is a derived item for the adjusted liability base calculated as the sum of Section B Item 1 and Section B Item 2.

 
Section C: Calculation of the MLH ratio
Item 1
Item 1 is a derived item for the MLH ratio calculated as Section A Item 11 divided by Section B Item 3 and multiplied by 100.

 
 

Item 2
Report the ADI’s minimum targeted MLH ratio as contained in its Liquidity Management Strategy.

 
 

Item 3
Report the ADI’s lowest MLH ratio maintained during the reporting period.

 
 
 
 
ARF_210_3_1: Balance Sheet Maturity - Assets
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

 

 
Assets
 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

1. Notes and Coin / ESA balance / central bank reserves and deposits
BSAO22927
BSAO22928
BSAO22929
BSAO22930
BSAO22931
BSAO22932
BSAO22933
BSAO22934
BSAO22935

1.1. Notes and coin
BSAO22936
BSAO22937
BSAO22938
BSAO22939
BSAO22942
BSAO22943
BSAO22944
BSAO22945
BSAO22946

1.2. ESA balance
BSAO22947
BSAO22948
BSAO22949
BSAO22950
BSAO22951
BSAO22952
BSAO22953
BSAO22954
BSAO22955

1.3. Other central bank reserves and deposits
BSAO22956
BSAO22957
BSAO22958
BSAO22959
BSAO22960
BSAO22961
BSAO22962
BSAO22963
BSAO22964


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

1. Notes and Coin / ESA balance / central bank reserves and deposits
BSAO22965
BSAO22966
BSAO22967
BSAO22968
BSAO22969
BSAO22970
BSAO22971
BSAO22972
BSAO22973

1.1. Notes and coin
BSAO22974
BSAO22975
BSAO22976
BSAO22977
BSAO22978
BSAO22979
BSAO22980
BSAO22981
BSAO22982

1.2. ESA balance
BSAO22983
BSAO22984
BSAO22985
BSAO22986
BSAO22987
BSAO22988
BSAO22989
BSAO22990
BSAO22991

1.3. Other central bank reserves and deposits
BSAO22992
BSAO22993
BSAO22994
BSAO22995
BSAO22996
BSAO22997
BSAO22998
BSAO22999
BSAO23000

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

1. Notes and Coin / ESA balance / central bank reserves and deposits
BSAO23001
BSAO23002
BSAO23003
BSAO23004
BSAO23005
BSAO23006
BSAO23007

1.1. Notes and coin
BSAO23008
BSAO23009
BSAO23010
BSAO23011
BSAO23012
BSAO23013
BSAO23014

1.2. ESA balance
BSAO23015
BSAO23016
BSAO23017
BSAO23018
BSAO23019
BSAO23020
BSAO23021

1.3. Other central bank reserves and deposits
BSAO23022
BSAO23023
BSAO23024
BSAO23025
BSAO23026
BSAO23027
BSAO23028

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

2. RBA repo-eligible securities
BSAO23029
BSAO23030
BSAO23031
BSAO23032
BSAO23033
BSAO23034
BSAO23035
BSAO23036
BSAO23037

2.1. Commonwealth Government securities
BSAO23038
BSAO23039
BSAO23040
BSAO23041
BSAO23042
BSAO23043
BSAO23044
BSAO23045
BSAO23046

2.2. Australian State Government or Territory Central Borrowing Authorities securities
BSAO23047
BSAO23048
BSAO23049
BSAO23050
BSAO23051
BSAO23052
BSAO23053
BSAO23054
BSAO23055

2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities
BSAO23056
BSAO23057
BSAO23058
BSAO23059
BSAO23060
BSAO23061
BSAO23062
BSAO23063
BSAO23064

2.4. Bank bills
BSAO23065
BSAO23066
BSAO23067
BSAO23068
BSAO23069
BSAO23070
BSAO23071
BSAO23072
BSAO23073

2.5. Certificates of deposit
BSAO23074
BSAO23075
BSAO23076
BSAO23077
BSAO23078
BSAO23079
BSAO23080
BSAO23081
BSAO23082

2.6. Asset backed commercial paper
BSAO23083
BSAO23084
BSAO23085
BSAO23086
BSAO23087
BSAO23088
BSAO23089
BSAO23090
BSAO23091

2.7. Other short-term private securities
BSAO23092
BSAO23093
BSAO23094
BSAO23095
BSAO23096
BSAO23097
BSAO23098
BSAO23099
BSAO23100

2.8. Covered Bonds
BSAO23101
BSAO23102
BSAO23103
BSAO23104
BSAO23105
BSAO23106
BSAO23107
BSAO23108
BSAO23109

2.9. Other long-term ADI issued securities
BSAO23110
BSAO23111
BSAO23112
BSAO23113
BSAO23114
BSAO23115
BSAO23116
BSAO23117
BSAO23118

2.10. Asset backed securities
BSAO23119
BSAO23120
BSAO23121
BSAO23122
BSAO23123
BSAO23124
BSAO23125
BSAO23126
BSAO23127

2.11. Other long-term private securities
BSAO23128
BSAO23129
BSAO23130
BSAO23131
BSAO23132
BSAO23133
BSAO23134
BSAO23135
BSAO23136


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

2. RBA repo-eligible securities
BSAO23137
BSAO23138
BSAO23139
BSAO23140
BSAO23141
BSAO23142
BSAO23143
BSAO23144
BSAO23145

2.1. Commonwealth Government securities
BSAO23146
BSAO23147
BSAO23148
BSAO23149
BSAO23150
BSAO23151
BSAO23152
BSAO23153
BSAO23154

2.2. Australian State Government or Territory Central Borrowing Authorities securities
BSAO23155
BSAO23156
BSAO23157
BSAO23158
BSAO23159
BSAO23160
BSAO23161
BSAO23162
BSAO23163

2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities
BSAO23164
BSAO23165
BSAO23166
BSAO23167
BSAO23168
BSAO23169
BSAO23170
BSAO23171
BSAO23172

2.4. Bank bills
BSAO23173
BSAO23174
BSAO23175
BSAO23176
BSAO23177
BSAO23178
BSAO23179
BSAO23180
BSAO23181

2.5. Certificates of deposit
BSAO23182
BSAO23183
BSAO23184
BSAO23185
BSAO23186
BSAO23187
BSAO23188
BSAO23189
BSAO23190

2.6. Asset backed commercial paper
BSAO23191
BSAO23192
BSAO23193
BSAO23194
BSAO23195
BSAO23196
BSAO23197
BSAO23198
BSAO23199

2.7. Other short-term private securities
BSAO23200
BSAO23201
BSAO23202
BSAO23203
BSAO23204
BSAO23205
BSAO23206
BSAO23207
BSAO23208

2.8. Covered Bonds
BSAO23209
BSAO23210
BSAO23211
BSAO23212
BSAO23213
BSAO23214
BSAO23215
BSAO23216
BSAO23217

2.9. Other long-term ADI issued securities
BSAO23218
BSAO23219
BSAO23220
BSAO23221
BSAO23222
BSAO23223
BSAO23224
BSAO23225
BSAO23226

2.10. Asset backed securities
BSAO23227
BSAO23228
BSAO23229
BSAO23230
BSAO23231
BSAO23232
BSAO23233
BSAO23234
BSAO23235

2.11. Other long-term private securities
BSAO23236
BSAO23237
BSAO23238
BSAO23239
BSAO23240
BSAO23241
BSAO23242
BSAO23243
BSAO23244

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

2. RBA repo-eligible securities
BSAO23245
BSAO23246
BSAO23247
BSAO23248
BSAO23249
BSAO23250
BSAO23251

2.1. Commonwealth Government securities
BSAO23252
BSAO23253
BSAO23254
BSAO23255
BSAO23256
BSAO23257
BSAO23258

2.2. Australian State Government or Territory Central Borrowing Authorities securities
BSAO23259
BSAO23260
BSAO23261
BSAO23262
BSAO23263
BSAO23264
BSAO23265

2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities
BSAO23266
BSAO23267
BSAO23268
BSAO23269
BSAO23270
BSAO23271
BSAO23272

2.4. Bank bills
BSAO23273
BSAO23274
BSAO23275
BSAO23276
BSAO23277
BSAO23278
BSAO23279

2.5. Certificates of deposit
BSAO23280
BSAO23281
BSAO23282
BSAO23283
BSAO23284
BSAO23285
BSAO23286

2.6. Asset backed commercial paper
BSAO23287
BSAO23288
BSAO23289
BSAO23290
BSAO23291
BSAO23292
BSAO23293

2.7. Other short-term private securities
BSAO23294
BSAO23295
BSAO23296
BSAO23297
BSAO23298
BSAO23299
BSAO23300

2.8. Covered Bonds
BSAO23301
BSAO23302
BSAO23303
BSAO23304
BSAO23305
BSAO23306
BSAO23307

2.9. Other long-term ADI issued securities
BSAO23308
BSAO23309
BSAO23310
BSAO23311
BSAO23312
BSAO23313
BSAO23314

2.10. Asset backed securities
BSAO23315
BSAO23316
BSAO23317
BSAO23318
BSAO23319
BSAO23320
BSAO23321

2.11. Other long-term private securities
BSAO23322
BSAO23323
BSAO23324
BSAO23325
BSAO23326
BSAO23327
BSAO23328

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

3. Other debt securities
BSAO23329
BSAO23330
BSAO23331
BSAO23332
BSAO23333
BSAO23334
BSAO23335
BSAO23336
BSAO23337

3.1. of which: own issued securities held
BSAO23338
BSAO23339
BSAO23340
BSAO23341
BSAO23342
BSAO23343
BSAO23344
BSAO23345
BSAO23346


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

3. Other debt securities
BSAO23347
BSAO23348
BSAO23349
BSAO23350
BSAO23351
BSAO23352
BSAO23353
BSAO23354
BSAO23355

3.1. of which: own issued securities held
BSAO23356
BSAO23357
BSAO23358
BSAO23359
BSAO23360
BSAO23361
BSAO23362
BSAO23363
BSAO23364

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

3. Other debt securities
BSAO23365
BSAO23366
BSAO23367
BSAO23368
BSAO23369
BSAO23370
BSAO23371

3.1. of which: own issued securities held
BSAO23372
BSAO23373
BSAO23374
BSAO23375
BSAO23376
BSAO23377
BSAO23378

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

4. Equity securities
BSAO23379
BSAO23380
BSAO23381
BSAO23382
BSAO23383
BSAO23384
BSAO23385
BSAO23386
BSAO23387


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

4. Equity securities
BSAO23388
BSAO23389
BSAO23390
BSAO23391
BSAO23392
BSAO23393
BSAO23394
BSAO23395
BSAO23396

 
 
 
 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

4. Equity securities
BSAO23397
BSAO23398
BSAO23399
BSAO23400
BSAO23401
BSAO23402
BSAO23403

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

5. Encumbered securities
BSAO23404
BSAO23405
BSAO23406
BSAO23407
BSAO23408
BSAO23409
BSAO23410
BSAO23411
BSAO23412


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

5. Encumbered securities
BSAO23413
BSAO23414
BSAO23415
BSAO23416
BSAO23417
BSAO23418
BSAO23419
BSAO23420
BSAO23421

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

5. Encumbered securities
BSAO23422
BSAO23423
BSAO23424
BSAO23425
BSAO23426
BSAO23427
BSAO23428

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

6. Securities purchased under agreement to resell
BSAO23429
BSAO23430
BSAO23431
BSAO23432
BSAO23433
BSAO23434
BSAO23435
BSAO23436
BSAO23437


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

6. Securities purchased under agreement to resell
BSAO23438
BSAO23439
BSAO23440
BSAO23441
BSAO23442
BSAO23443
BSAO23444
BSAO23445
BSAO23446

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

6. Securities purchased under agreement to resell
BSAO23447
BSAO23448
BSAO23449
BSAO23450
BSAO23451
BSAO23452
BSAO23453

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

7.  Other earning assets by counterparty
BSAO23454
BSAO23455
BSAO23456
BSAO23457
BSAO23458
BSAO23459
BSAO23460
BSAO23461
BSAO23462

7.1. Retail customer
BSAO23463
BSAO23464
BSAO23465
BSAO23466
BSAO23467
BSAO23468
BSAO23469
BSAO23470
BSAO23471

7.2. Small and medium enterprise
BSAO23472
BSAO23473
BSAO23474
BSAO23475
BSAO23476
BSAO23477
BSAO23478
BSAO23479
BSAO23480

7.3. Non-financial corporate
BSAO23481
BSAO23482
BSAO23483
BSAO23484
BSAO23485
BSAO23486
BSAO23487
BSAO23488
BSAO23489

7.4. ADI/Bank
BSAO23490
BSAO23491
BSAO23492
BSAO23493
BSAO23494
BSAO23495
BSAO23496
BSAO23497
BSAO23498

7.5. Other financial institutions
BSAO23499
BSAO23500
BSAO23501
BSAO23502
BSAO23503
BSAO23504
BSAO23505
BSAO23506
BSAO23507

7.6. Other entities
BSAO23508
BSAO23509
BSAO23510
BSAO23511
BSAO23512
BSAO23513
BSAO23514
BSAO23515
BSAO23516


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

7.  Other earning assets by counterparty
BSAO23517
BSAO23518
BSAO23519
BSAO23520
BSAO23521
BSAO23522
BSAO23523
BSAO23524
BSAO23525

7.1. Retail customer
BSAO23526
BSAO23527
BSAO23528
BSAO23529
BSAO23530
BSAO23531
BSAO23532
BSAO23533
BSAO23534

7.2. Small and medium enterprise
BSAO23535
BSAO23536
BSAO23537
BSAO23538
BSAO23539
BSAO23540
BSAO23541
BSAO23542
BSAO23543

7.3. Non-financial corporate
BSAO23544
BSAO23545
BSAO23546
BSAO23547
BSAO23548
BSAO23549
BSAO23550
BSAO23551
BSAO23552

7.4. ADI/Bank
BSAO23553
BSAO23554
BSAO23555
BSAO23556
BSAO23557
BSAO23558
BSAO23559
BSAO23560
BSAO23561

7.5. Other financial institutions
BSAO23562
BSAO23563
BSAO23564
BSAO23565
BSAO23566
BSAO23567
BSAO23568
BSAO23569
BSAO23570

7.6. Other entities
BSAO23571
BSAO23572
BSAO23573
BSAO23574
BSAO23575
BSAO23576
BSAO23577
BSAO23578
BSAO23579

 
 
 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

7.  Other earning assets by counterparty
BSAO23580
BSAO23581
BSAO23582
BSAO23583
BSAO23584
BSAO23585
BSAO23586

7.1. Retail customer
BSAO23587
BSAO23588
BSAO23589
BSAO23590
BSAO23591
BSAO23592
BSAO23593

7.2. Small and medium enterprise
BSAO23594
BSAO23595
BSAO23596
BSAO23597
BSAO23598
BSAO23599
BSAO23600

7.3. Non-financial corporate
BSAO23601
BSAO23602
BSAO23603
BSAO23604
BSAO23605
BSAO23606
BSAO23607

7.4. ADI/Bank
BSAO23608
BSAO23609
BSAO23610
BSAO23611
BSAO23612
BSAO23613
BSAO23614

7.5. Other financial institutions
BSAO23615
BSAO23616
BSAO23617
BSAO23618
BSAO23619
BSAO23620
BSAO23621

7.6. Other entities
BSAO23622
BSAO23623
BSAO23624
BSAO23625
BSAO23626
BSAO23627
BSAO23628

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

8. Derivatives assets
BSAO23654
BSAO23655
BSAO23656
BSAO23657
BSAO23658
BSAO23659
BSAO23660
BSAO23661
BSAO23662


 
 
 
 
 
 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

8. Derivatives assets
BSAO23663
BSAO23664
BSAO23665
BSAO23666
BSAO23667
BSAO23668
BSAO23669
BSAO23670
BSAO23671

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

8. Derivatives assets
BSAO23672
BSAO23673
BSAO23674
BSAO23675
BSAO23676
BSAO23677
BSAO23678

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

9. Assets not included above
BSAO23679
BSAO23680
BSAO23681
BSAO23682
BSAO23683
BSAO23684
BSAO23685
BSAO23686
BSAO23687


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

9. Assets not included above
BSAO23688
BSAO23689
BSAO23690
BSAO23691
BSAO23692
BSAO23693
BSAO23694
BSAO23695
BSAO23696

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

9. Assets not included above
BSAO23697
BSAO23698
BSAO23699
BSAO23700
BSAO23701
BSAO23702
BSAO23703

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

10. Total Assets - of which denominated in:
BSAO23704
BSAO23705
BSAO23706
BSAO23707
BSAO23708
BSAO23709
BSAO23710
BSAO23711
BSAO23712

10.1. AUD
BSAO23713
BSAO23714
BSAO23715
BSAO23716
BSAO23717
BSAO23718
BSAO23719
BSAO23720
BSAO23721

10.2. NZD
BSAO23722
BSAO23723
BSAO23724
BSAO23725
BSAO23726
BSAO23727
BSAO23728
BSAO23729
BSAO23730

10.3. USD
BSAO23731
BSAO23732
BSAO23733
BSAO23734
BSAO23735
BSAO23736
BSAO23737
BSAO23738
BSAO23739

10.4. GBP
BSAO23740
BSAO23741
BSAO23742
BSAO23743
BSAO23744
BSAO23745
BSAO23746
BSAO23747
BSAO23748

10.5. EUR
BSAO23749
BSAO23750
BSAO23751
BSAO23752
BSAO23753
BSAO23754
BSAO23755
BSAO23756
BSAO23757

10.6. JPY
BSAO23758
BSAO23759
BSAO23760
BSAO23761
BSAO22779
BSAO22780
BSAO22781
BSAO22782
BSAO22783

10.7. All other currencies
BSAO22784
BSAO22785
BSAO22786
BSAO22787
BSAO22788
BSAO22789
BSAO22790
BSAO22791
BSAO22792


 
 
 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

10. Total Assets - of which denominated in:
BSAO22793
BSAO22794
BSAO22795
BSAO22796
BSAO22797
BSAO22798
BSAO22806
BSAO22817
BSAO22818

10.1. AUD
BSAO22819
BSAO22820
BSAO22821
BSAO22822
BSAO22823
BSAO22824
BSAO22825
BSAO22826
BSAO22827

10.2. NZD
BSAO22858
BSAO22859
BSAO22860
BSAO22861
BSAO22862
BSAO22863
BSAO22864
BSAO22865
BSAO22866

10.3. USD
BSAO22867
BSAO22868
BSAO22869
BSAO22870
BSAO22871
BSAO22872
BSAO22873
BSAO22874
BSAO22875

10.4. GBP
BSAO22876
BSAO22877
BSAO22878
BSAO22879
BSAO22880
BSAO22881
BSAO22882
BSAO22883
BSAO22884

10.5. EUR
BSAO22885
BSAO22886
BSAO22887
BSAO23762
BSAO23763
BSAO23764
BSAO23765
BSAO23766
BSAO23767

10.6. JPY
BSAO23768
BSAO23769
BSAO23770
BSAO23771
BSAO23772
BSAO23773
BSAO23774
BSAO23775
BSAO23776

10.7. All other currencies
BSAO23777
BSAO23778
BSAO23779
BSAO23780
BSAO23781
BSAO23782
BSAO23783
BSAO23784
BSAO23785

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

10. Total Assets - of which denominated in:
BSAO23786
BSAO23787
BSAO23788
BSAO23789
BSAO23790
BSAO23791
BSAO23792

10.1. AUD
BSAO23793
BSAO23794
BSAO23795
BSAO23796
BSAO23797
BSAO23798
BSAO23799

10.2. NZD
BSAO23800
BSAO23801
BSAO23802
BSAO23803
BSAO23804
BSAO23805
BSAO23806

10.3. USD
BSAO23807
BSAO23808
BSAO23809
BSAO23810
BSAO23811
BSAO23812
BSAO23813

10.4. GBP
BSAO23814
BSAO23815
BSAO23816
BSAO23817
BSAO23818
BSAO23819
BSAO23820

10.5. EUR
BSAO23821
BSAO23822
BSAO23823
BSAO23824
BSAO23825
BSAO23826
BSAO23827

10.6. JPY
BSAO23828
BSAO23829
BSAO23830
BSAO23831
BSAO23832
BSAO23833
BSAO23834

10.7. All other currencies
BSAO23835
BSAO23836
BSAO23837
BSAO23838
BSAO23839
BSAO23840
BSAO23841

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

11. Memo items
 
 
 
 
 
 
 
 
 

11.1. Intra-group (ADIs/Banks)
BSAO23842
BSAO23843
BSAO23844
BSAO23845
BSAO23846
BSAO23847
BSAO23848
BSAO23849
BSAO23850

11.2. Intra-group (other legal entities)
BSAO23851
BSAO23852
BSAO23853
BSAO23854
BSAO23855
BSAO23856
BSAO23857
BSAO23858
BSAO23859

11.3. Offshore
BSAO23860
BSAO23861
BSAO23862
BSAO23863
BSAO23864
BSAO23865
BSAO23866
BSAO23867
BSAO23868

11.4. Self-securitised assets
BSAO23869
BSAO23870
BSAO23871
BSAO23872
BSAO23873
BSAO23874
BSAO23875
BSAO23876
BSAO23877

11.5. Residential mortgages
BSAO23878
BSAO23879
BSAO23880
BSAO23881
BSAO23882
BSAO23883
BSAO23884
BSAO23885
BSAO23886


 
 
 
 
 
 
 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

11. Memo items
 
 
 
 
 
 
 
 
 

11.1. Intra-group (ADIs/Banks)
BSAO23887
BSAO23888
BSAO23889
BSAO23890
BSAO23891
BSAO23892
BSAO23893
BSAO23894
BSAO23895

11.2. Intra-group (other legal entities)
BSAO23896
BSAO23897
BSAO23898
BSAO23899
BSAO23900
BSAO23901
BSAO23902
BSAO23903
BSAO23904

11.3. Offshore
BSAO23905
BSAO23906
BSAO23907
BSAO23908
BSAO23909
BSAO23910
BSAO23911
BSAO23912
BSAO23913

11.4. Self-securitised assets
BSAO23914
BSAO23915
BSAO23916
BSAO23917
BSAO23918
BSAO23919
BSAO23920
BSAO23921
BSAO23922

11.5. Residential mortgages
BSAO23923
BSAO23924
BSAO23925
BSAO23926
BSAO23927
BSAO23928
BSAO23929
BSAO23930
BSAO23931

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

11. Memo items
 
 
 
 
 
 
 

11.1. Intra-group (ADIs/Banks)
BSAO23932
BSAO23933
BSAO23934
BSAO23935
BSAO23936
BSAO23937
BSAO23938

11.2. Intra-group (other legal entities)
BSAO23939
BSAO23940
BSAO23941
BSAO23942
BSAO23943
BSAO23944
BSAO23945

11.3. Offshore
BSAO23946
BSAO23947
BSAO23948
BSAO23949
BSAO23950
BSAO23951
BSAO23952

11.4. Self-securitised assets
BSAO23953
BSAO23954
BSAO23955
BSAO23956
BSAO23957
BSAO23958
BSAO23959

11.5. Residential mortgages
BSAO23960
BSAO23961
BSAO23962
BSAO23963
BSAO23964
BSAO23965
BSAO23966

 
Reporting Form ARF 210.3.1
Balance Sheet Maturity - Assets
Instructions
These instructions assist completion of Reporting Form ARF 210.3.1 Balance Sheet Maturity – Assets (ARF 210.3.1). ARF 210.3.1 collects information on the contractual maturity profile of assets of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.3.1 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.
For the purposes of reporting on this form and Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital (ARF 210.3.2), where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.3.1 and ARF 210.3.2 respectively.
Reporting basis and units of measurement
ARF 210.3.1 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.3.1 in accordance with the Australian Accounting Standards unless otherwise specified.
Items on ARF 210.3.1 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.
 
Class of ADI
Units

Australian-owned Bank
Millions of dollars rounded to one decimal place

Foreign Subsidiary Bank
Millions of dollars rounded to one decimal place

Foreign ADI
Millions of dollars rounded to one decimal place

Building Society
Whole dollars with no decimal place

Credit Union
Whole dollars with no decimal place

Other ADIs not included above
Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.
Implementation
An ADI may complete ARF 210.3.1 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.
Specific Instructions
 
This form captures the contractual maturity profile of balance sheet assets and assets originated by the ADI in a securitisation. Total value of assets reported in ARF 210.3.1 must be equal to total liabilities and capital reported in ARF 210.3.2. ADIs may report debt securities in this section at book value or market value consistent with their financial position reporting.
ADIs are not to apply any behavioural or prepayment assumptions on the maturity profile or assumptions on new business volumes on items reported in this form.
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.
 
Counterparty definitions
Information requested by counterparty type in this form is defined as follows:
Retail customer
‘Retail customer’ refers to a natural person as defined in paragraphs 33 and 34 of APS 210, Attachment A.
Small and medium enterprise (SME)
SME is defined in paragraph 46 and footnote 6 of APS 210, Attachment A and paragraphs 117 to 120 of APG 210.
ADI/Bank
‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.
Financial institution
Financial institution is defined in paragraph 7(b) of APS 210. Exclude ADI/Bank in this counterparty category if separately requested in the reporting item.
Intra-group
Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs intra-group includes the head office and other branches of the foreign bank.
Column and row item description in ARF 210.3.1
 
Column 1
Column 1 is a derived column on the closing balance of each row calculated as the sum of columns 2 to 25.

Column 2
Report the balance for items that are at-call or overnight or those balances without a defined contractual term to maturity in column 2.
Include cash flow items with uncertain cash flows.
Exclude amount under Item 9 in this column.

Columns 3 to 25
Report the balance for items that have a defined term to maturity in columns 3 to 25 according to their remaining contractual term to maturity as at reporting date matching the description of each of columns 3 to 25.
Report those items where the timing of the receivables is known and receivables with certain cash flows in the appropriate maturity bucket column.
Report amount under Item 9 where the date of receivables is not known in column 25.
Report defaulted and impaired assets in Column 25.

 
 

Item 1
Item 1 is a derived item calculated as the sum of Items 1.1 to 1.3.
Report notes and coin in Item 1.1. Include Australian and foreign currency notes and coin.
Report exchange settlement account (ESA) balances and deposits with the RBA in Item 1.2.
Report the central bank balances (including required reserves), at-call or term deposits with foreign central banks in Item 1.3.

 
 

Item 2
Item 2 is a derived item calculated as the sum of Items 2.1 to 2.11. Report RBA repo-eligible securities in Items 2.1 to 2.11. Include both trading and investment securities held.
Report in Item 2.1 securities issued by the Australian Commonwealth Government.
 
Report in Item 2.2 securities issued by Australian State Government or Territory Central Borrowing Authorities.
 
Report in Item 2.3 securities issued by supranationals and foreign governments and securities guaranteed by the Australian or a foreign sovereign government.
 
Report in Item 2.4 bank bills issued by ADIs.
 
Report in Item 2.5 certificates of deposits issued by ADIs.
 
Report in Item 2.6 asset backed commercial paper.
 
Report in Item 2.7 other short-term private securities not included in items above.
 
Report in Item 2.8 ADI issued covered bonds.
 
Report in Item 2.9 other long-term ADI issued securities.
 
Report in Item 2.10 asset backed securities.
 
Report in Item 2.11 other long-term private securities not included in items above.
 
Exclude:
 
·         securities that have been encumbered which are to be reported in Item 5;
·         securities purchased under agreement to resell (e.g. reverse repo transactions) which are to be reported in Item 6; and
·         self-securitised assets which are to be reported under Item 7 and as memo Item 12.4.

RBA repo-eligible securities
Represents securities that the RBA will accept as collateral in its domestic market operations. The list of eligible securities is published on the RBA website.

 
 

Item 3
Report other debt securities in Item 3.
Report securities other than those reported under Items 2, 4, 5 and 6. Include both trading and investment securities held.
Exclude self-securitised assets which are to be reported under Item 7 and as memo Item 12.4.
Of the amount reported in Item 3, report ADI’s own issued securities held in Item 3.1.

 
 

Item 4
Report the amount of equity securities held.
Include both trading and investment equity securities.
 
Exclude:
·         securities that have been encumbered which are to be reported in Item 5; and
·         securities acquired through reverse repo transactions which are to be reported in Item 6.

 
 

Item 5
Report the amount of securities that are encumbered or pledged.
Include securities sold under repo or pledged to secure, collateralise or credit enhance any transactions.
Report the amount in the maturity bucket based on the maturity of the encumbered security.

 
 

Item 6
Report the amount of receivables due from counterparties for which securities have been purchased under agreement to resell such as reverse repo transactions.
Report in the maturity bucket based on the maturity of the secured loan.

 
 

Item 7
Item 7 is a derived item on other earning assets by counterparty type calculated as the sum of Items 7.1 to 7.6.
Report amounts due from retail customers in Item 7.1, small and medium enterprise customers in Item 7.2, non-financial corporate customers in Item 7.3, ADIs/Banks in Item 7.4, other financial institutions in Item 7.5 and all other entities not captured in Items 7.1 to 7.5 in Item 7.6.
 
Include:
 
·         loans and advances gross of provisions;
·         self-securitised assets;
·         assets in covered bond SPVs;
·         outstanding amount of loans originated by the ADI into ABCP, other short-term securitisation programs and term securitisation SPVs;
·         non-performing loans; and
·         settlement funds due from clearing houses, ADIs/Banks and deposits related to correspondent banking activities and other interbank deposits.
 
Exclude:
 
·         amounts reported in Items 1 to 6 and 8.
 

 
 

Item 8
Report the derivatives assets as reported on the ADI’s financial statement.
Include both banking and trading book derivatives receivables.

 
 

Item 9
Report all other assets of the balance sheet not included in Items 1 to 8.

 
 

Item 10
 
Item 10 (Total Assets – of which denominated in:) is a derived item on total assets calculated as the sum of Items 1 to 9.
Report the amount by underlying currency exposures for AUD, NZD, USD, GBP, EUR and JPY in Items 10.1 to 10.6 respectively.
Item 10.7 is derived from Item 10 less the sum of Items 10.1 to 10.6.

 
 

Items 11.1 to 11.5
The amounts to be reported under Items 11.1 to 11.5 (Memo items) are ‘of which’ amounts of the amounts reported in Items 1 to 9.
Report in Item 11.1 all amounts due from intra-group entities that are ADIs/Banks.
Report in Item 11.2 all amounts due from intra-group entities that are not included in Item 11.1.
Report in Item 11.3 assets due from non-resident counterparties i.e. domiciled overseas including from related offshore entities and investments in offshore markets. Item 11.3 may include amounts reported in Items 11.1 and 11.2.
Report in Item 11.4 amount of total self-securitised assets that meet the RBA’s repo eligibility rules.
Report in Item 11.5 total amount of residential mortgages including loans the reporting ADI originated into a SPV that are currently outstanding. Item 11.5 may include amounts reported in Item 11.4.

Self-securitised assets
Represents assets securitised for contingent liquidity purposes that are held on-balance sheet.

 
 
ARF_210_3_2: Balance Sheet Maturity – Liabilities and Capital
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

 

 
Liabilities and Capital
 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

1. Unsecured funding
BSL19451
BSL19452
BSL19453
BSL19454
BSL19455
BSL19456
BSL19457
BSL19458
BSL19459

1.1. Retail customer
BSL19460
BSL19461
BSL19462
BSL19463
BSL19464
BSL19465
BSL19466
BSL19467
BSL19468

1.2. Small and medium enterprise
BSL19469
BSL19470
BSL19471
BSL19472
BSL19473
BSL19474
BSL19475
BSL19478
BSL19479

1.3. Non-financial corporate
BSL19480
BSL19481
BSL19482
BSL19483
BSL19484
BSL19485
BSL19486
BSL19487
BSL19488

1.4. ADI/bank
BSL19489
BSL19490
BSL19491
BSL19492
BSL19493
BSL19494
BSL19495
BSL19496
BSL19497

1.5. Other financial institutions
BSL19498
BSL19499
BSL19500
BSL19501
BSL19502
BSL19503
BSL19504
BSL19505
BSL19506

1.6. Other entities
BSL19507
BSL19508
BSL19509
BSL19510
BSL19511
BSL19512
BSL19513
BSL19514
BSL19515


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

1. Unsecured funding
BSL19516
BSL19517
BSL19518
BSL19519
BSL19520
BSL19521
BSL19522
BSL19523
BSL19524

1.1. Retail customer
BSL19525
BSL19526
BSL19527
BSL19528
BSL19529
BSL19530
BSL19531
BSL19532
BSL19533

1.2. Small and medium enterprise
BSL19534
BSL19535
BSL19536
BSL19537
BSL19538
BSL19539
BSL19540
BSL19541
BSL19542

1.3. Non-financial corporate
BSL19543
BSL19544
BSL19545
BSL19546
BSL19547
BSL19548
BSL19549
BSL19550
BSL19551

1.4. ADI/bank
BSL19552
BSL19553
BSL19554
BSL19555
BSL19556
BSL19557
BSL19558
BSL19559
BSL19560

1.5. Other financial institutions
BSL19561
BSL19562
BSL19563
BSL19564
BSL19565
BSL19566
BSL19567
BSL19568
BSL19569

1.6. Other entities
BSL19570
BSL19571
BSL19572
BSL19573
BSL19574
BSL19575
BSL19576
BSL19577
BSL19578

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

1. Unsecured funding
BSL19579
BSL19580
BSL19581
BSL19582
BSL19583
BSL19584
BSL19585

1.1. Retail customer
BSL19586
BSL19587
BSL19588
BSL19589
BSL19590
BSL19591
BSL19592

1.2. Small and medium enterprise
BSL19593
BSL19594
BSL19595
BSL19596
BSL19597
BSL19598
BSL19599

1.3. Non-financial corporate
BSL19600
BSL19601
BSL19602
BSL19603
BSL19604
BSL19605
BSL19606

1.4. ADI/bank
BSL19607
BSL19608
BSL19609
BSL19610
BSL19611
BSL19612
BSL19613

1.5. Other financial institutions
BSL19614
BSL19615
BSL19616
BSL19617
BSL19618
BSL19619
BSL19620

1.6. Other entities
BSL19621
BSL19622
BSL19623
BSL19624
BSL19625
BSL19626
BSL19627

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

2. Unsecured debt securities issued
BSL19628
BSL19629
BSL19630
BSL19631
BSL19632
BSL19633
BSL19634
BSL19635
BSL19636

2.1. Domestic
BSL19637
BSL19638
BSL19639
BSL19640
BSL19641
BSL19642
BSL19643
BSL19644
BSL19645

2.1.1. Certificates of Deposit
BSL19646
BSL19647
BSL19648
BSL19649
BSL19650
BSL19651
BSL19652
BSL19653
BSL19654

2.1.2. Bank bills
BSL19655
BSL19656
BSL19657
BSL19658
BSL19659
BSL19660
BSL19661
BSL19662
BSL19663

2.1.3. Other short term debt
BSL19664
BSL19665
BSL19666
BSL19667
BSL19668
BSL19669
BSL19670
BSL19671
BSL19672

2.1.4. Long  term debt
BSL19673
BSL19674
BSL19675
BSL19676
BSL19677
BSL19678
BSL19679
BSL19680
BSL19681

2.2. Offshore
BSL19682
BSL19683
BSL19684
BSL19685
BSL19686
BSL19687
BSL19688
BSL19689
BSL19690

2.2.1. Certificates of deposit
BSL19691
BSL19692
BSL19693
BSL19694
BSL19695
BSL19696
BSL19697
BSL19698
BSL19699

2.2.2. Euro commercial paper
BSL19700
BSL19701
BSL19702
BSL19703
BSL19704
BSL19705
BSL19706
BSL19707
BSL19708

2.2.3. US commercial paper
BSL19709
BSL19710
BSL19711
BSL19712
BSL19713
BSL19714
BSL19715
BSL19716
BSL19717

2.2.4. Other short term debt
BSL19718
BSL19719
BSL19720
BSL19721
BSL19722
BSL19723
BSL19724
BSL19725
BSL19726

2.2.5. Long term debt
BSL19727
BSL19728
BSL19729
BSL19730
BSL19731
BSL19732
BSL19733
BSL19734
BSL19735


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

2. Unsecured debt securities issued
BSL19736
BSL19737
BSL19738
BSL19739
BSL19740
BSL19741
BSL19742
BSL19743
BSL19744

2.1. Domestic
BSL19745
BSL19746
BSL19747
BSL19748
BSL19749
BSL19750
BSL19751
BSL19752
BSL19753

2.1.1. Certificates of Deposit
BSL19754
BSL19755
BSL19756
BSL19757
BSL19758
BSL19759
BSL19760
BSL19761
BSL19762

2.1.2. Bank bills
BSL19763
BSL19764
BSL19765
BSL19766
BSL19767
BSL19768
BSL19769
BSL19770
BSL19771

2.1.3. Other short term debt
BSL19772
BSL19773
BSL19774
BSL19775
BSL19776
BSL19777
BSL19778
BSL19779
BSL19780

2.1.4. Long term debt
BSL19781
BSL19782
BSL19783
BSL19784
BSL19785
BSL19786
BSL19787
BSL19788
BSL19789

2.2. Offshore
BSL19790
BSL19791
BSL19792
BSL19793
BSL19794
BSL19795
BSL19796
BSL19797
BSL19798

2.2.1. Certificates of deposit
BSL19799
BSL19800
BSL19801
BSL19802
BSL19803
BSL19804
BSL19805
BSL19806
BSL19807

2.2.2. Euro commercial paper
BSL19808
BSL19809
BSL19810
BSL19811
BSL19812
BSL19813
BSL19814
BSL19815
BSL19816

2.2.3. US commercial paper
BSL19817
BSL19818
BSL19819
BSL19820
BSL19821
BSL19822
BSL19823
BSL19824
BSL19825

2.2.4. Other short term debt
BSL19826
BSL19827
BSL19828
BSL19829
BSL19830
BSL19831
BSL19832
BSL19833
BSL19834

2.2.5. Long term debt
BSL19835
BSL19836
BSL19837
BSL19838
BSL19839
BSL19840
BSL19841
BSL19842
BSL19843

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

2. Unsecured debt securities issued
BSL19844
BSL19845
BSL19846
BSL19847
BSL19848
BSL19849
BSL19850

2.1. Domestic
BSL19851
BSL19852
BSL19853
BSL19854
BSL19855
BSL19856
BSL19857

2.1.1. Certificates of Deposit
BSL19858
BSL19859
BSL19860
BSL19861
BSL19862
BSL19863
BSL19864

2.1.2. Bank bills
BSL19865
BSL19866
BSL19867
BSL19868
BSL19869
BSL19870
BSL19871

2.1.3. Other short term debt
BSL19872
BSL19873
BSL19874
BSL19875
BSL19876
BSL19877
BSL19878

2.1.4. Long term debt
BSL19879
BSL19880
BSL19881
BSL19882
BSL19883
BSL19884
BSL19885

2.2. Offshore
BSL19886
BSL19887
BSL19888
BSL19889
BSL19890
BSL19891
BSL19892

2.2.1. Certificates of deposit
BSL19893
BSL19894
BSL19895
BSL19896
BSL19897
BSL19898
BSL19899

2.2.2. Euro commercial paper
BSL19900
BSL19901
BSL19902
BSL19903
BSL19904
BSL19905
BSL19906

2.2.3. US commercial paper
BSL19907
BSL19908
BSL19909
BSL19910
BSL19911
BSL19912
BSL19913

2.2.4. Other short term debt
BSL19914
BSL19915
BSL19916
BSL19917
BSL19918
BSL19919
BSL19920

2.2.5. Long term debt
BSL19921
BSL19922
BSL19923
BSL19924
BSL19925
BSL19926
BSL19927

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

3. Secured funding
BSL19928
BSL19929
BSL19930
BSL19931
BSL19932
BSL19933
BSL19934
BSL19935
BSL19936

3.1. Securities sold under agreement to repurchase
BSL19937
BSL19938
BSL19939
BSL19940
BSL19941
BSL19942
BSL19943
BSL19944
BSL19945

3.1.1. of which: RBA as counterparty
BSL19946
BSL19947
BSL19948
BSL19949
BSL19950
BSL19951
BSL19952
BSL19953
BSL19954

3.2. Covered bonds on issue
BSL19955
BSL19956
BSL19957
BSL19958
BSL19959
BSL19342
BSL19343
BSL19344
BSL19345

3.3. Short term securitisation funding
BSL19346
BSL19347
BSL19348
BSL19349
BSL19350
BSL19351
BSL19352
BSL19353
BSL19354

3.4. Term securitisation funding
BSL19355
BSL19356
BSL19357
BSL19358
BSL19359
BSL19360
BSL19361
BSL19362
BSL19363


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

3. Secured funding
BSL19364
BSL19365
BSL19366
BSL19367
BSL19368
BSL19406
BSL19407
BSL19408
BSL19409

3.1. Securities sold under agreement to repurchase
BSL19410
BSL19411
BSL19412
BSL19413
BSL19414
BSL19415
BSL19416
BSL19417
BSL19418

3.1.1. of which: RBA as counterparty
BSL19419
BSL19420
BSL19421
BSL19422
BSL19423
BSL19424
BSL19425
BSL19426
BSL19427

3.2. Covered bonds on issue
BSL19428
BSL19429
BSL19430
BSL19431
BSL19432
BSL19433
BSL19434
BSL19435
BSL19980

3.3. Short term securitisation funding
BSL19981
BSL19982
BSL19983
BSL19984
BSL19985
BSL19986
BSL19987
BSL19988
BSL19989

3.4. Term securitisation funding
BSL19990
BSL19991
BSL19992
BSL19993
BSL19994
BSL19995
BSL19996
BSL19997
BSL19998

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

3. Secured funding
BSL19999
BSL20000
BSL20001
BSL20002
BSL20003
BSL20004
BSL20005

3.1. Securities sold under agreement to repurchase
BSL20006
BSL20007
BSL20008
BSL20009
BSL20010
BSL20011
BSL20012

3.1.1. of which: RBA as counterparty
BSL20013
BSL20014
BSL20015
BSL20016
BSL20017
BSL20018
BSL20019

3.2. Covered bonds on issue
BSL20020
BSL20021
BSL20022
BSL20023
BSL20024
BSL20025
BSL20026

3.3. Short term securitisation funding
BSL20027
BSL20028
BSL20029
BSL20030
BSL20031
BSL20032
BSL20033

3.4. Term securitisation funding
BSL20034
BSL20035
BSL20036
BSL20037
BSL20038
BSL20039
BSL20040

 
 
 
 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

4. Derivatives liabilities
BSL20066
BSL20067
BSL20068
BSL20069
BSL20070
BSL20071
BSL20072
BSL20073
BSL20074


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

4. Derivatives liabilities
BSL20075
BSL20076
BSL20077
BSL20078
BSL20079
BSL20080
BSL20081
BSL20082
BSL20083

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

4. Derivatives liabilities
BSL20084
BSL20085
BSL20086
BSL20087
BSL20088
BSL20089
BSL20090

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

5. Liabilities not included above
BSL20091
BSL20092
BSL20093
BSL20094
BSL20095
BSL20096
BSL20097
BSL20098
BSL20099


 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

5. Liabilities not included above
BSL20100
BSL20101
BSL20102
BSL20103
BSL20104
BSL20105
BSL20106
BSL20107
BSL20108

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

5. Liabilities not included above
BSL20109
BSL20110
BSL20111
BSL20112
BSL20113
BSL20114
BSL20115

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

6. Capital
CS24451
CS24452
CS24453
CS24454
CS24455
CS24460
CS24461
CS24462
CS24463

6.1. Common Equity Tier 1
CS24464
CS24465
CS24466
CS24467
CS24468
CS24469
CS24470
CS24471
CS24472

6.2. Additional Tier 1
CS24473
CS24474
CS24475
CS24476
CS24477
CS24478
CS24479
CS24480
CS24481

6.3. Tier 2
CS24482
CS24483
CS24484
CS24485
CS24486
CS24487
CS24488
CS24489
CS24490


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

6. Capital
CS24491
CS24492
CS24493
CS24494
CS24495
CS24496
CS24497
CS24498
CS24499

6.1. Common Equity Tier 1
CS24500
CS24501
CS24502
CS24503
CS24504
CS24505
CS24506
CS24507
CS24508

6.2. Additional Tier 1
CS24509
CS24510
CS24511
CS24512
CS24513
CS24514
CS24515
CS24516
CS24517

6.3. Tier 2
CS24518
CS24519
CS24520
CS24521
CS24522
CS24523
CS24524
CS24525
CS24526

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

6. Capital
CS24527
CS24528
CS24529
CS24530
CS24531
CS24532
CS24533

6.1. Common Equity Tier 1
CS24534
CS24535
CS24536
CS24537
CS24538
CS24539
CS24540

6.2. Additional Tier 1
CS24541
CS24542
CS24543
CS24544
CS24545
CS24546
CS24547

6.3. Tier 2
CS24548
CS24549
CS24550
CS24551
CS24552
CS24553
CS24554

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

7. Total Liabilities and Capital - of which denominated in:
E15023
E15024
E15025
E15026
E15027
E15028
E15029
E15030
E15031

7.1. AUD
E15032
E15033
E15034
E15035
E15101
E15102
E15103
E15104
E15105

7.2. NZD
E15107
E15136
E15137
E15138
E15139
E15140
E15141
E15142
E15143

7.3. USD
E15144
E15145
E15146
E15147
E15148
E15149
E15150
E15151
E15152

7.4. GBP
E15153
E15154
E15155
E15156
E15157
E15158
E15159
E15160
E15161

7.5. EUR
E15162
E15163
E15164
E15165
E15190
E15191
E15192
E15193
E15194

7.6. JPY
E15195
E15196
E15197
E15198
E15199
E15200
E15201
E15202
E15203

7.7. All other currencies
E15204
E15205
E15206
E15207
E15208
E15209
E15210
E15211
E15212


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

7. Total Liabilities and Capital - of which denominated in:
E15213
E15214
E15215
E15216
E15217
E15218
E15219
E15220
E15221

7.1. AUD
E15222
E15223
E15224
E15225
E15226
E15227
E15228
E15229
E15230

7.2. NZD
E15231
E15232
E15233
E15234
E15235
E15236
E15237
E15238
E15239

7.3. USD
E15240
E15241
E15242
E15243
E15244
E15245
E15246
E15247
E15248

7.4. GBP
E15249
E15250
E15251
E15252
E15253
E15254
E15255
E15256
E15257

7.5. EUR
E15258
E15259
E15260
E15261
E15262
E15263
E15264
E15265
E15266

7.6. JPY
E15267
E15268
E15269
E15270
E15271
E15272
E15273
E15274
E15275

7.7. All other currencies
E15276
E15277
E15278
E15279
E15280
E15281
E15282
E15283
E15284

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

7. Total Liabilities and Capital - of which denominated in:
E15285
E15286
E15287
E15288
E15289
E15290
E15291

7.1. AUD
E15292
E15293
E15294
E15295
E15296
E15297
E15298

7.2. NZD
E15299
E15300
E15500
E15501
E15502
E15503
E15504

7.3. USD
E15505
E15506
E15507
E15508
E15509
E15510
E15511

7.4. GBP
E15512
E15513
E15514
E15515
E15516
E15517
E15518

7.5. EUR
E15519
E15520
E15521
E15522
E15523
E15524
E15525

7.6. JPY
E15526
E15527
E15528
E15529
E15530
E15531
E15532

7.7. All other currencies
E15533
E15534
E15535
E15536
E15537
E15538
E15539

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

8. Memo items
 
 
 
 
 
 
 
 
 

8.1. Intra-group (ADIs/Banks)
E15540
E15541
E15542
E15543
E15544
E15545
E15546
E15547
E15548

8.2. Intra-group (other legal entities)
E15549
E15550
E15551
E15552
E15553
E15554
E15555
E15556
E15557

8.3. Offshore
E15558
E15559
E15560
E15561
E15562
E15563
E15564
E15565
E15566

8.4. Operational deposits (for LCR ADIs only)
E15567
E15568
E15569
E15570
E15571
E15572
E15573
E15574
E15575


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

8. Memo items
 
 
 
 
 
 
 
 
 

8.1. Intra-group (ADIs/Banks)
E15576
E15577
E15578
E15579
E15580
E15581
E15582
E15583
E15584

8.2. Intra-group (other legal entities)
E15585
E15586
E15587
E15588
E15589
E15590
E15591
E15592
E15593

8.3. Offshore
E15594
E15595
E15596
E15597
E15598
E15599
E15600
E15601
E15602

8.4. Operational deposits (for LCR ADIs only)
E15603
E15604
E15605
E15606
E15607
E15608
E15609
E15610
E15611

 
 
 
 
 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

8. Memo items
 
 
 
 
 
 
 

8.1. Intra-group (ADIs/Banks)
E15612
E15613
E15614
E15615
E15616
E15617
E15618

8.2. Intra-group (other legal entities)
E15619
E15620
E15621
E15622
E15623
E15624
E15625

8.3. Offshore
E15626
E15627
E15628
E15629
E15630
E15631
E15632

8.4. Operational deposits (for LCR ADIs only)
E15633
E15634
E15635
E15636
E15637
E15638
E15639

 
Reporting Form ARF 210.3.2
Balance Sheet Maturity – Liabilities and Capital
Instructions
These instructions assist completion of Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital. ARF 210.3.2 collects information on the contractual maturity profile of liabilities and capital of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.3.2 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.
For the purposes of reporting on this form and ARF 210.3.1, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.3.1 and ARF 210.3.2 respectively.
Reporting basis and units of measurement
ARF 210.3.2 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.3.2 in accordance with the Australian Accounting Standards unless otherwise specified.
Items on ARF 210.3.2 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.
 
Class of ADI
Units

Australian-owned Bank
Millions of dollars rounded to one decimal place

Foreign Subsidiary Bank
Millions of dollars rounded to one decimal place

Foreign ADI
Millions of dollars rounded to one decimal place

Building Society
Whole dollars with no decimal place

Credit Union
Whole dollars with no decimal place

Other ADIs not included above
Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
ADIs are not to net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.
Implementation
An ADI may complete ARF 210.3.2 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.
Specific Instructions
 
This form captures the contractual maturity profile of balance sheet liabilities and funding acquired through securitisation SPV and capital items. Total value of liabilities and capital reported in ARF 210.3.2 must be equal to total assets reported in ARF 210.3.1.
ADIs are not to apply any behavioural or roll-over assumptions on the maturity profile or assumptions on new business volumes on items reported in this form.
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.
Counterparty definitions
Information requested by counterparty type in this form is defined as follows:
Retail customer
‘Retail customer’ refers to a natural person as defined in paragraphs 33 and 34 of APS 210, Attachment A.
Small and medium enterprise (SME)
SME is defined in paragraph 46 and footnote 6 of APS 210, Attachment A and paragraphs 117 to 120 of APG 210.
ADI/Bank
‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.
Financial institution
Financial institution is defined in paragraph 7(b) of APS 210. Exclude ADI/Bank in this counterparty category if separately requested in the reporting item.
Intra-group
Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.
Column and row item descriptions in ARF 210.3.2
 
Column 1
Column 1 is a derived column on the closing balance of each row calculated as the sum of columns 2 to 25.

Column 2
Report the balance for items that are at-call or overnight or those balances without a defined contractual term to maturity in column 2.
Include cash flow items with uncertain cash flows.
Exclude amount under Item 5 in this column.

Columns 3 to 25
Report the balance for items that have a defined term to maturity in Columns 3 to 25 according to their remaining contractual term to maturity as at reporting date, matching the description of each of columns 3 to 25.
Report the outstanding balance based on earliest contractual maturity date, the earliest contractual maturity opportunity or on any known redemptions and terminations as of the reporting date.
Report any debt with a call date in the maturity bucket based on the first available call date.
Report those items where the timing of the payables is known and payables with certain cash flows in the appropriate maturity bucket column.
Report amount under Item 5 where the date of payables is not known in column 25.

 
 

Item 1
Item 1 is a derived item on total unsecured funding calculated as the sum of Items 1.1 to 1.6.
Report funding provided by retail customers in Item 1.1.
Report funding provided by small and medium enterprise customers in Item 1.2.
Report funding provided by non-financial corporate customers in Item 1.3.
Report funding provided by ADIs/Banks in Item 1.4.
Report funding provided by other financial institutions in Item 1.5.
Report funding provided by all other entities not captured in Items 1.1 to 1.5 in Item 1.6.

Unsecured funding
Unsecured funding is defined as liabilities and general obligations 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.

 
 

Item 2
Item 2 is a derived item on total unsecured debt securities issued calculated as the sum of Items 2.1 and 2.2.
Item 2.1 is a derived item on debt securities issued in the domestic market calculated as the sum of Items 2.1.1 to 2.1.4. Items 2.1.1 to 2.1.3 captures short-term debt and Item 2.1.4 captures long-term debt.
Item 2.2 is a derived item on debt securities issued in offshore markets calculated as the sum of Items 2.2.1 to 2.2.5. Items 2.2.1 to 2.2.4 captures short-term debt and Item 2.2.5 captures long-term debt.
Report domestic certificates of deposit in Item 2.1.1.
Report bank bills in Item 2.1.2.
Report other domestic short-term debt in Item 2.1.3.
Report domestic long-term debt securities in Item 2.1.4.
Report offshore certificates of deposit in Item 2.2.1.
Report Euro commercial paper in Item 2.2.2.
Report US commercial paper in Item 2.2.3.
Report other offshore short-term debt in Item 2.2.4.
Report offshore long-term debt securities in Item 2.2.5.

Unsecured debt securities issued
Unsecured debt securities issued refers to notes, bonds and other debt securities issued by the ADI regardless of the holder. Exclude secured issuances which are reported under Item 3.

Domestic
Represents unsecured debt securities issued in the Australian domestic market.

Offshore
Represents unsecured debt securities issued in a market other than the Australian domestic market.

Short-term and long-term
Short-term debt refers to securities with original maturity ≤ 12 months and long-term debt refers to securities with original maturity > 12 months.

Euro commercial paper
Represents commercial paper issued in markets other than the USA and Australia markets.

US commercial paper
Represents commercial paper issued in the USA market.

 
 

Item 3
Item 3 is a derived item on total secured funding calculated as the sum of Items 3.1 to 3.4.
Report in Item 3.1 (securities sold under agreement to repurchase) the amount of the repo liability according to the maturity of the repo funding.
Of the amount reported in Item 3.1, report in Item 3.1.1 repo liabilities where the counterparty is the RBA.
Report in Item 3.2 the amount of covered bonds issued by the ADI.
Report in Item 3.3 secured funding sourced through short- term securitisation SPVs such as ABCP and other short-term secured funding instruments and facilities.
Report in Item 3.4 secured funding sourced through term securitisation SPVs.
Include amounts from both self-sponsored and third party SPVs that the ADI has originated assets into for Item 3.3 and Item 3.4.

Secured funding
Secured funding is defined as those liabilities and general obligations that are collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution.

 
 

Item 4
Report the derivatives liabilities as reported on the ADI’s financial statement.
Include both banking and trading book derivatives payables.

 
 

Item 5
Report all other balance sheet liabilities not included in Items 1 to 4.

 
 

Item 6
Item 6 is a derived item on capital calculated as the sum of Items 6.1 to 6.3.
Report common equity tier 1 capital in Item 6.1.
Report additional tier 1 capital in Item 6.2.
Report tier 2 capital in Item 6.3.
For foreign ADIs, this item is zero. Report any funding due to intra-group entities under Item 1.

Capital
Capital items are defined in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111).

 
 

Item 7
Item 7 (Total Liabilities and Capital - of which denominated in:) is a derived item calculated as the sum of Items 1 to 6.
Report the amount by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in Items 7.1 to 7.6 respectively.
Item 7.7 is derived from Item 7 less the sum of Items 7.1 to 7.6.

 
 

Items 8.1 to 8.4
The amounts to be reported under Items 8.1 to 8.4 (Memo items) are ‘of which’ amounts of the amounts reported in Items 1 to 5.
Report in Item 8.1 all amounts due to intra-group entities that are ADIs/Banks.
Report in Item 8.2 all amounts due to intra-group entities that are not included in Item 8.1.
Report in Item 8.3 secured, unsecured and subordinated debt instruments issued in offshore markets.
For LCR ADIs, report in Item 8.4 the total amount of operational deposits as defined in paragraphs 47 to 50 of Attachment A of APS 210.   

 

ARF_210_3_3: Balance Sheet Maturity – Off-Balance Sheet
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

 

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

1. Committed contingent funding agreements
 
 
 
 
 
 
 
 
 

1.1. Trade finance related obligations
CS24406
CS24407
CS24408
CS24409
CS24410
CS24411
CS24412
CS24413
CS24414

1.2. Guarantees and letters of credit other than trade finance related obligations
CS24415
CS24416
CS24417
CS24418
CS24419
CS24420
CS24421
CS24422
CS24423

1.3. Credit/liquidity facilities
CS24424
CS24425
CS24426
CS24427
CS24428
CS24429
CS24430
CS24431
CS24432

1.4. of which: intra-group
CS24433
CS24434
CS24435
CS24555
CS24556
CS24557
CS24558
CS24559
CS24560


 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

1. Committed contingent funding agreements
 
 
 
 
 
 
 
 
 

1.1. Trade finance related obligations
CS24561
CS24562
CS24563
CS24564
CS24565
CS24566
CS24567
CS24568
CS24569

1.2. Guarantees and letters of credit other than trade finance related obligations
CS24570
CS24571
CS24572
CS24573
CS24574
CS24575
CS24576
CS24577
CS24578

1.3. Credit/liquidity facilities
CS24579
CS24580
CS24581
CS24582
CS24583
CS24584
CS24585
CS24586
CS24587

1.4. of which: intra-group
CS24588
CS24589
CS24590
CS24591
CS24592
CS24593
CS24594
CS24595
CS24596

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

1. Committed contingent funding agreements
 
 
 
 
 
 
 

1.1. Trade finance related obligations
CS24597
CS24598
CS24599
CS24600
CS24601
CS24602
CS24603

1.2. Guarantees and letters of credit other than trade finance related obligations
CS24604
CS24605
CS24606
CS24607
CS24608
CS24609
CS24610

1.3. Credit/liquidity facilities
CS24611
CS24612
CS24613
CS24614
CS24615
CS24616
CS24617

1.4. of which: intra-group
CS24618
CS24619
CS24620
CS24621
CS24622
CS24623
CS24624

 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

2. Uncommitted contingent funding agreements
 
 
 
 
 
 
 
 
 

2.1. Trade finance related obligations
CS24625
CS24626
CS24627
CS24628
CS24629
CS24630
CS24631
CS24632
CS24633

2.2. Guarantees and letters of credit other than trade finance related obligations
CS24634
CS24635
CS24800
CS24801
CS24802
CS24803
CS24804
CS24805
CS24806

2.3. Credit/liquidity facilities
CS24807
CS24808
CS24809
CS24810
CS24811
CS24812
CS24813
CS24814
CS24815

2.4. of which: intra-group
CS24816
CS24817
CS24818
CS24819
CS24820
CS24821
CS24822
CS24823
CS24824


 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

2. Uncommitted contingent funding agreements
 
 
 
 
 
 
 
 
 

2.1. Trade finance related obligations
CS24825
CS24826
CS24827
CS24828
CS24829
CS24830
CS24831
CS24832
CS24833

2.2. Guarantees and letters of credit other than trade finance related obligations
CS24834
CS24835
CS24836
CS24837
CS24838
CS24839
CS24840
CS24841
CS24842

2.3. Credit/liquidity facilities
CS24843
CS24844
CS24845
CS24846
CS24847
CS24848
CS24849
CS24850
CS24851

2.4. of which: intra-group
CS24852
CS24853
CS24854
CS24855
CS24856
CS24857
CS24858
CS24859
CS24860

 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

2. Uncommitted contingent funding agreements
 
 
 
 
 
 
 

2.1. Trade finance related obligations
CS24861
CS24862
CS24863
CS24864
CS24865
CS24866
CS24867

2.2. Guarantees and letters of credit other than trade finance related obligations
CS24868
CS24869
CS24870
CS24871
CS24872
CS24873
CS24874

2.3. Credit/liquidity facilities
CS24875
CS24876
CS24877
CS24878
CS24879
CS24880
CS24881

2.4. of which: intra-group
CS24882
CS24883
CS24884
CS24885
CS24886
CS24887
CS24888

 
 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

3. FX transaction inflows – of which denominated in:
CS24889
CS24890
CS24891
CS24892
CS24893
CS24894
CS24895
CS24896
CS24897

3.1. AUD
CS24898
CS24899
CS24900
CS24901
CS24902
CS24903
CS24904
CS24905
CS24906

3.2. NZD
CS24907
CS24908
CS24909
CS24910
CS24911
CS24912
CS24913
CS24914
CS24915

3.3. USD
CS24916
CS24917
CS24918
CS24919
CS24920
CS24921
CS24922
CS24923
CS24924

3.4. GBP
CS24925
CS24926
CS24927
CS24928
CS24929
CS24930
CS24931
CS24932
CS24933

3.5. EUR
CS24934
CS24935
CS24936
CS24937
CS24938
CS24939
CS24940
CS24941
CS24942

3.6. JPY
CS24943
CS24944
CS24945
CS24946
CS24947
CS24948
CS24949
CS24950
CS24951

3.7. All other currencies
CS24952
CS24953
CS24954
CS24955
CS24956
CS24957
CS24958
CS24959
CS24960


 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

3. FX transaction inflows – of which denominated in:
CS24961
CS24962
CS24963
CS24964
CS24965
CS24966
CS24967
CS24968
CS24969

3.1. AUD
CS24970
CS24971
CS24972
CS24973
CS24974
CS24975
CS24976
CS24977
CS24978

3.2. NZD
CS24979
CS24980
CS24981
CS24982
CS24983
CS24984
CS24985
CS24986
CS24987

3.3. USD
CS24988
CS24989
CS24990
CS24991
CS24992
CS24993
CS24994
CS24995
CS24996

3.4. GBP
CS24997
CS24998
CS24999
CS25000
CS25001
CS25002
CS25003
CS25004
CS25005

3.5. EUR
CS25006
CS25007
CS25008
CS25009
CS25010
CS25011
CS25012
CS25013
CS25014

3.6. JPY
CS25015
CS25016
CS25017
CS25018
CS25019
CS25020
CS25021
CS25022
CS25023

3.7. All other currencies
CS25024
CS25025
CS25026
CS25027
CS25028
CS25029
CS25030
CS25031
CS25032

 
 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

3. FX transaction inflows – of which denominated in:
CS25033
CS25034
CS25035
CS25036
CS25037
CS25038
CS25039

3.1. AUD
CS25040
CS25041
CS25042
CS25043
CS25044
CS25045
CS25046

3.2. NZD
CS25047
CS25048
CS25049
CS25050
CS25051
CS25052
CS25053

3.3. USD
CS25054
CS25055
CS25056
CS25057
CS25058
CS25059
CS25060

3.4. GBP
CS25061
CS25062
CS25063
CS25064
CS25065
CS25066
CS25067

3.5. EUR
CS25068
CS25069
CS25070
CS25071
CS25072
CS25073
CS25074

3.6. JPY
CS25075
CS25076
CS25077
CS25078
CS25079
CS25080
CS25081

3.7. All other currencies
CS25082
CS25083
CS25084
CS25085
CS25086
CS25087
CS25088

 
 
 
 
 
Maturity Buckets

Closing Balance
At call/ Overnight
1 day to ≤ 7 days
8 days to ≤ 15 days
16 days to ≤ 1 month
> 1 month to ≤ 2 months
> 2 months to ≤ 3 months
> 3 months to ≤ 4 months
> 4 months to ≤ 5 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

4. FX transaction outflows – of which denominated in:
CS25089
CS25090
CS25091
CS25092
CS25093
CS25094
CS25095
CS25096
CS25097

4.1. AUD
CS25098
CS25099
CS25100
CS25101
CS25102
CS25103
CS25104
CS25105
CS25106

4.2. NZD
CS25107
CS25108
CS25109
CS25110
CS25111
CS25112
CS25113
CS25114
CS25115

4.3. USD
CS25116
CS25117
CS25118
CS25119
CS25120
CS25121
CS25122
CS25123
CS25124

4.4. GBP
CS25125
CS25126
CS25127
CS25128
CS25129
CS25130
CS25131
CS25132
CS25133

4.5. EUR
CS25134
CS25135
CS25136
CS25137
CS25138
CS25139
CS25140
CS25141
CS25142

4.6. JPY
CS25143
CS25144
CS25145
CS25146
CS25147
CS25148
CS25149
CS25150
CS25151

4.7. All other currencies
CS25152
CS25153
CS25154
CS25155
CS25156
CS25157
CS25158
CS25159
CS25160


 
 
 
Maturity Buckets

> 5 months to ≤ 6 months
> 6 months to ≤ 7 months
> 7 months to ≤ 8 months
> 8 months to ≤ 9 months
> 9 months to ≤ 10 months
> 10 months to ≤ 11 months
> 11 months to ≤ 12 months
> 12 months to ≤ 15 months
> 15 months to ≤ 18 months

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

4. FX transaction outflows – of which denominated in:
CS25161
CS25162
CS25163
CS25164
CS25165
CS25166
CS25167
CS25168
CS25169

4.1. AUD
CS25170
CS25171
CS25172
CS25173
CS25174
CS25184
CS25185
CS25186
CS25187

4.2. NZD
CS25188
CS25189
CS25190
CS25191
CS25192
CS25193
CS25194
CS25195
CS25196

4.3. USD
CS25197
CS25198
CS25199
CS25200
CS25201
CS25202
CS25203
CS25204
CS25205

4.4. GBP
CS25206
CS25207
CS25208
CS25209
CS25210
CS25211
CS25212
CS25213
CS25214

4.5. EUR
CS25215
CS25216
CS25217
CS25218
CS25219
CS25229
CS25230
CS25231
CS25232

4.6. JPY
CS25233
CS25234
CS25235
CS25236
CS25237
CS25238
CS25239
CS25240
CS25241

4.7. All other currencies
CS25242
CS25243
CS25244
CS25245
CS25246
CS25247
CS25248
CS25249
CS25250

 
 
 
 
 
 
 
 
 
 
Maturity Buckets

> 18 months to ≤ 2 years
> 2 years to ≤ 3 years
> 3 years to ≤ 4 years
> 4 years to ≤ 5 years
> 5 years to ≤ 7 years
> 7 years to ≤ 10 years
> 10 years

(19)
(20)
(21)
(22)
(23)
(24)
(25)

4. FX transaction outflows – of which denominated in:
CS25251
CS25252
CS25253
CS25254
CS25255
CS25256
CS25449

4.1. AUD
CS25450
CS25451
CS25452
CS25453
CS25454
CS25455
CS25456

4.2. NZD
CS25457
CS25458
CS25459
CS25460
CS25461
CS25462
CS25463

4.3. USD
CS25464
CS25465
CS25466
CS25467
CS25468
CS25469
CS25470

4.4. GBP
CS25471
CS25472
CS25473
CS25474
CS25475
CS25476
CS25477

4.5. EUR
CS25478
CS25479
CS25480
CS25481
CS25482
CS25483
CS25484

4.6. JPY
CS25485
CS25486
CS25487
CS25488
CS25489
CS25490
CS25491

4.7. All other currencies
CS25492
CS25493
CS25494
CS25495
CS25496
CS25497
CS25498

Reporting Form ARF 210.3.3
Balance Sheet Maturity – Off-balance sheet
Instructions
These instructions assist completion of Reporting Form ARF 210.3.3 Balance Sheet Maturity – Off-balance sheet (ARF 201.3.3). ARF 210.3.3 collects information on the contractual maturity profile of an authorised deposit-taking institution’s (ADI’s) off-balance sheet activities relating to:
·         undrawn amounts of committed and uncommitted contingent obligations to extend funds; and
·         FX transaction inflows and outflows by underlying currency.
In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.3.3 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.
Reporting basis and units of measurement
ARF 210.3.3 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.3.3 in accordance with the Australian Accounting Standards unless otherwise specified.
Items on ARF 210.3.3 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.
 
Class of ADI
Units

Australian-owned Bank
Millions of dollars rounded to one decimal place

Foreign Subsidiary Bank
Millions of dollars rounded to one decimal place

Foreign ADI
Millions of dollars rounded to one decimal place

Building Society
Whole dollars with no decimal place

Credit Union
Whole dollars with no decimal place

Other ADIs not included above
Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
Implementation
An ADI may complete ARF 210.3.3 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.
Specific Instructions
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.
Column 1
Column 1 is a derived column on the closing balance calculated as the sum of columns 2 to 25.

Columns 2 to 25
Column 2 is the overnight maturity bucket and columns 3 to 25 are maturity time buckets as at reporting date.
For Items 1 and 2, report amounts as at reporting date with known drawdown dates in columns 3 to 25 according to the period to drawdown. For amounts with unknown drawdown dates, report the amount in column 2.
For Items 3 and 4, report amounts for transactions with certain cash flows in columns 3 to 25. The appropriate maturity bucket refers to the period as at reporting date to the settlement/maturity date of the transaction. For transactions with uncertain cash flows, report the amount in column 2.

 
 

Item 1
Item 1 collects information on undrawn amounts of committed contingent funding agreements as at reporting date. No assumptions on new business volumes are to be applied.
Report in Item 1.1 amounts on trade finance related obligations.
Report in Item 1.2 amounts on guarantees and letters of credit other than trade finance related obligations.
Report in Item 1.3 amounts on other credit/liquidity facility obligations. Item 1.3 should exclude amounts reported in Items 1.1 and 1.2.
Report in Item 1.4 the portion of amounts reported in items 1.1 to 1.3 that is committed to intra-group entities.

Committed contingent funding agreements
Represents contractually irrevocable or conditionally revocable agreements to extend funds in the future.

Trade finance related obligations
Represents agreements directly underpinned by the movement of goods or the provision of services such as:
·         documentary trade letters of credit, documentary and clean collection, import bills and export bills;
·         guarantees directly related to trade finance obligations, such as shipping guarantees; and
·         any other trade-related contingencies.

Credit facilities
Credit facilities include contractual lending obligations, revolving credit facilities, guarantees and letters of credit other than trade finance related obligations and warehouse facilities that the ADI could be called upon to fund.

Liquidity facilities
Liquidity facilities include undrawn back-up facility, facilities to hedge funds, money market funds, special purpose funding vehicles and vehicles used to finance the ADI’s own assets.

Intra-group
Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.

 
 

Item 2
Item 2 collects information on undrawn amounts of uncommitted contingent funding agreements as at reporting date. No assumptions on new business volumes are to be applied.
Report in Item 2.1 amounts on trade finance related obligations.
Report in Item 2.2 amounts on guarantees and letters of credit other than trade finance related obligations.
Report in Item 2.3 amounts on other credit/liquidity contingent funding obligations. Item 2.3 should exclude amounts reported in Items 2.1 and 2.2.
Report in Item 2.4 the portion of amounts reported in items 2.1 to 2.3 that is committed to intra-group entities.

Uncommitted contingent funding agreements
Represents unconditional revocable agreements where the ADI has the right to unconditionally revoke the undrawn portion of these facilities.

 
 

Item 3
Item 3 collects information on the notional amount of FX transaction inflows by underlying currency exposure. The notional amount refers to the gross amount of an off-balance sheet transaction and not the fair value. Netting should not be applied.
Report only total FX transaction inflows in Item 3 (report positive amounts)
Include the delta equivalent amount of FX call options (bought) and FX put options (sold).
Include both exchange traded and over the counter transactions. Include both trading book and banking book transactions.
Report the FX transaction inflows by currency exposures for AUD, NZD, USD, GBP, EUR and JPY in items 3.1 to 3.6 respectively.
Item 3.7 is a derived item calculated as Item 3 less the sum of Items 3.1 to 3.6.

FX transactions
For the purpose of this form, FX transactions include outstanding spot foreign exchange contracts, currency swaps including cross currency interest rate swaps, forward foreign exchange contracts, any other instruments of a similar nature and FX options.

 
 

Item 4
Item 4 collects information on the notional amount of FX transaction outflows by underlying currency exposure. The notional amount refers to the gross amount of an off-balance sheet transaction and not the fair value. Netting should not be applied.
Report only total FX transaction outflows in item 4 (report positive amounts).
Include the delta equivalent amount of FX call options (sold) and FX put options (bought).
Include both exchange traded and over the counter transactions. Include both trading book and banking book transactions.
Report the FX transaction outflows by currency exposures for AUD, NZD, USD, GBP, EUR and JPY in items 4.1 to 4.6 respectively.
Item 4.7 is a derived field calculated as item 4 less the sum of items 4.1 to 4.6.

 

ARF_210_4: Balance Sheet Forecast
 
Australian Business Number
Institution Name

 

Reporting Period
Scale Factor
Reporting Consolidation

 

 
Section A: Assets
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

2. Notes and coin / ESA balance / central bank reserves and deposits
BSAO23967
BSAO23968
BSAO23969
BSAO23970
BSAO23971
BSAO23972
BSAO23973

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

1. Notes and coin / ESA balance / central bank reserves and deposits
BSAO23974
BSAO23975
BSAO23976
BSAO23977
BSAO23978
BSAO23979
BSAO23980

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

3. RBA repo-eligible securities
BSAO23981
BSAO23982
BSAO23983
BSAO23984
BSAO23985
BSAO23986
BSAO23987

 
 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

2. RBA repo-eligible securities
BSAO23988
BSAO23989
BSAO23990
BSAO23991
BSAO23992
BSAO23993
BSAO23994

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

4. Other securities
BSAO23995
BSAO23996
BSAO23997
BSAO23998
BSAO23999
BSAO24000
BSAO24001

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

3. Other securities
BSAO24002
BSAO24003
BSAO24004
BSAO24005
BSAO24006
BSAO24007
BSAO24008

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

4. Other earning assets by counterparty
BSAO24009
BSAO24010
BSAO24011
BSAO24012
BSAO24013
BSAO24014
BSAO24015

4.1. Retail customer
BSAO24016
BSAO24017
BSAO24018
BSAO24019
BSAO24020
BSAO24021
BSAO24022

4.2. Small and medium enterprise
BSAO24023
BSAO24024
BSAO24025
BSAO24026
BSAO24027
BSAO24028
BSAO24029

4.3. Non-financial corporate
BSAO24030
BSAO24031
BSAO24032
BSAO24033
BSAO24034
BSAO24035
BSAO24036

4.4. ADI/Bank
BSAO24037
BSAO24038
BSAO24039
BSAO24040
BSAO24041
BSAO24042
BSAO24043

4.5. Other financial institutions
BSAO24044
BSAO24045
BSAO24046
BSAO24047
BSAO24048
BSAO24049
BSAO24050

4.6. Other entities
BSAO24051
BSAO24052
BSAO24053
BSAO24054
BSAO24055
BSAO24056
BSAO24057

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

4. Other earning assets by counterparty
BSAO24058
BSAO24059
BSAO24060
BSAO24061
BSAO24062
BSAO24063
BSAO24064

4.1. Retail customer
BSAO24065
BSAO24066
BSAO24067
BSAO24068
BSAO24069
BSAO24070
BSAO24071

4.2. Small and medium enterprise
BSAO24072
BSAO24073
BSAO24074
BSAO24075
BSAO24076
BSAO24077
BSAO24078

4.3. Non-financial corporate
BSAO24079
BSAO24080
BSAO24081
BSAO24082
BSAO24083
BSAO24084
BSAO24085

4.4. ADI/Bank
BSAO24086
BSAO24087
BSAO24088
BSAO24089
BSAO24090
BSAO24091
BSAO24092

4.5. Other financial institutions
BSAO24093
BSAO24094
BSAO24095
BSAO24096
BSAO24097
BSAO24098
BSAO24099

4.6. Other entities
BSAO24100
BSAO24101
BSAO24102
BSAO24103
BSAO24104
BSAO24105
BSAO24106

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

5. Other assets
BSAO24107
BSAO24108
BSAO24109
BSAO24110
BSAO24111
BSAO24112
BSAO24113

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

5. Other assets
BSAO24114
BSAO24115
BSAO24116
BSAO24117
BSAO24118
BSAO24119
BSAO24120

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

6. Total Assets - of which denominated in:
BSAO24121
BSAO24122
BSAO24123
BSAO24124
BSAO24125
BSAO24126
BSAO24127

6.1. AUD
BSAO24128
BSAO24129
BSAO24130
BSAO24131
BSAO24132
BSAO24133
BSAO24134

6.2. All other currencies
BSAO24135
BSAO24136
BSAO24137
BSAO24138
BSAO24139
BSAO24140
BSAO24141

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

6. Total Assets - of which denominated in:
BSAO24142
BSAO24143
BSAO24144
BSAO24145
BSAO24146
BSAO24147
BSAO24148

6.1. AUD
BSAO24149
BSAO24150
BSAO24151
BSAO24152
BSAO24153
BSAO24154
BSAO24155

6.2. All other currencies
BSAO24156
BSAO24157
BSAO24158
BSAO24159
BSAO24160
BSAO24161
BSAO24162

 
 
 
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

7. Memo item
 
 
 
 
 
 
 

7.1. Intra-group
BSAO24163
BSAO24164
BSAO24165
BSAO24166
BSAO24167
BSAO24168
BSAO24169

7.2. Offshore
BSAO24170
BSAO24171
BSAO24172
BSAO24173
BSAO24174
BSAO24175
BSAO24176

7.3. Self-securitised assets
BSAO24177
BSAO24178
BSAO24179
BSAO24180
BSAO24181
BSAO24182
BSAO24183

7.4. Residential mortgages
BSAO24184
BSAO24185
BSAO24186
BSAO24187
BSAO24188
BSAO24189
BSAO24190

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

7. Memo item
 
 
 
 
 
 
 

7.1. Intra-group
BSAO24191
BSAO24192
BSAO24193
BSAO24194
BSAO24195
BSAO24196
BSAO24197

7.2. Offshore
BSAO24198
BSAO24199
BSAO24200
BSAO24201
BSAO24202
BSAO24203
BSAO24204

7.3. Self-securitised assets
BSAO24205
BSAO24206
BSAO24207
BSAO24208
BSAO24209
BSAO24210
BSAO24211

7.4. Residential mortgages
BSAO24212
BSAO24213
BSAO24214
BSAO24215
BSAO24216
BSAO24217
BSAO24218

 
 
 
 
 
 
Section B: Liabilities and Capital
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

1. Unsecured funding
BSL20116
BSL20117
BSL20118
BSL20119
BSL20120
BSL20121
BSL20122

1.1. Retail customer - at-call deposits
BSL20123
BSL20124
BSL20125
BSL20126
BSL20127
BSL20128
BSL20129

1.2. Retail customer - term deposits
BSL20130
BSL20131
BSL20132
BSL20133
BSL20134
BSL20135
BSL20136

1.3. Small and medium enterprise - at-call deposits
BSL20137
BSL20138
BSL20139
BSL20140
BSL20141
BSL20142
BSL20143

1.4. Small and medium enterprise - term deposits
BSL20144
BSL20145
BSL20146
BSL20147
BSL20148
BSL20149
BSL20150

1.5. Non-financial corporate - at-call deposits
BSL20151
BSL20152
BSL20153
BSL20154
BSL20155
BSL20156
BSL20157

1.6. Non-financial corporate - term deposits
BSL20158
BSL20159
BSL20160
BSL20161
BSL20162
BSL20163
BSL20164

1.7. ADI/Bank - at-call deposits
BSL20165
BSL20166
BSL20167
BSL20168
BSL20169
BSL20170
BSL20171

1.8. ADI/Bank - term deposits
BSL20172
BSL20173
BSL20174
BSL20175
BSL20176
BSL20177
BSL20178

1.9. Other financial institutions - at-call deposits
BSL20179
BSL20180
BSL20181
BSL20182
BSL20183
BSL20184
BSL20185

1.10. Other financial institutions - term deposits
BSL20186
BSL20187
BSL20188
BSL20189
BSL20190
BSL20191
BSL20192

1.11. Other entities - at-call deposits
BSL20193
BSL20194
BSL20195
BSL20196
BSL20197
BSL20198
BSL20199

1.12. Other entities - term deposits
BSL20200
BSL20201
BSL20202
BSL20203
BSL20204
BSL20205
BSL20206

 
 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

1. Unsecured funding
BSL20207
BSL20208
BSL20209
BSL20210
BSL20211
BSL20212
BSL20213

1.1. Retail customer - at-call deposits
BSL20214
BSL20215
BSL20216
BSL20217
BSL20218
BSL20219
BSL20220

1.2. Retail customer - term deposits
BSL20221
BSL20222
BSL20223
BSL20224
BSL20225
BSL20226
BSL20227

1.3. Small and medium enterprise - at-call deposits
BSL20228
BSL20229
BSL20230
BSL20231
BSL20232
BSL20233
BSL20234

1.4. Small and medium enterprise - term deposits
BSL20235
BSL20236
BSL20237
BSL20238
BSL20239
BSL20240
BSL20241

1.5. Non-financial corporate - at-call deposits
BSL20242
BSL20243
BSL20244
BSL20245
BSL20246
BSL20247
BSL20248

1.6. Non-financial corporate - term deposits
BSL20249
BSL20250
BSL20251
BSL20252
BSL20253
BSL20254
BSL20255

1.7. ADI/Bank - at-call deposits
BSL20256
BSL20257
BSL20258
BSL20259
BSL20260
BSL20261
BSL20262

1.8. ADI/Bank - term deposits
BSL20263
BSL20264
BSL20265
BSL20266
BSL20267
BSL20268
BSL20269

1.9. Other financial institutions - at-call deposits
BSL20270
BSL20271
BSL20272
BSL20273
BSL20274
BSL20275
BSL20276

1.10. Other financial institutions - term deposits
BSL20277
BSL20278
BSL20279
BSL20280
BSL20281
BSL20282
BSL20283

1.11. Other entities - at-call deposits
BSL20284
BSL20285
BSL20286
BSL20287
BSL20288
BSL20289
BSL20290

1.12. Other entities - term deposits
BSL20291
BSL20292
BSL20293
BSL20294
BSL20295
BSL20296
BSL20297

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

2. Unsecured debt securities issued
BSL20298
BSL20299
BSL20300
BSL20301
BSL20302
BSL20303
BSL20304

2.1. Domestic - short term
BSL20305
BSL20306
BSL20307
BSL20308
BSL20309
BSL20310
BSL20311

2.2. Domestic - long term
BSL20312
BSL20313
BSL20314
BSL20315
BSL20316
BSL20317
BSL20318

2.3. Offshore - short term
BSL20319
BSL20320
BSL20321
BSL20322
BSL20323
BSL20324
BSL20325

2.4. Offshore - long term
BSL20326
BSL20327
BSL20328
BSL20329
BSL20330
BSL20331
BSL20332

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

2. Unsecured debt securities issued
BSL20333
BSL20334
BSL20335
BSL20336
BSL20337
BSL20338
BSL20339

2.1. Domestic - short term
BSL20340
BSL20341
BSL20342
BSL20343
BSL20344
BSL20345
BSL20346

2.2. Domestic - long term
BSL20347
BSL20348
BSL20349
BSL20350
BSL20351
BSL20352
BSL20353

2.3. Offshore - short term
BSL20354
BSL20355
BSL20356
BSL20357
BSL20358
BSL20359
BSL20360

2.4. Offshore - long term
BSL20361
BSL20362
BSL20363
BSL20364
BSL20365
BSL20366
BSL20367

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

3. Secured funding
BSL20368
BSL20369
BSL20370
BSL20371
BSL20372
BSL20373
BSL20374

3.1. Securities sold under agreement to repurchase
BSL20375
BSL20376
BSL20377
BSL20378
BSL20379
BSL20380
BSL20381

3.2. Covered bonds on issue
BSL20382
BSL20383
BSL20384
BSL20385
BSL20386
BSL20387
BSL20388

3.3. Short term securitisation funding
BSL20389
BSL20390
BSL20391
BSL20392
BSL20393
BSL20394
BSL20395

3.4. Term securitisation funding
BSL20396
BSL20397
BSL20398
BSL20399
BSL20400
BSL20401
BSL20402

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

3. Secured funding
BSL20403
BSL20404
BSL20405
BSL20406
BSL20407
BSL20408
BSL20409

3.1. Securities sold under agreement to repurchase
BSL20410
BSL20411
BSL20412
BSL20413
BSL20414
BSL20415
BSL20416

3.2. Covered bonds on issue
BSL20417
BSL20418
BSL20419
BSL20420
BSL20421
BSL20422
BSL20423

3.3. Short term securitisation funding
BSL20424
BSL20425
BSL20426
BSL20427
BSL20428
BSL20429
BSL20430

3.4. Term securitisation funding
BSL20431
BSL20432
BSL20433
BSL20434
BSL20435
BSL20436
BSL20437

 
 
 
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

4. Other liabilities
BSL20438
BSL20439
BSL20440
BSL20441
BSL20442
BSL20443
BSL20444

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

4. Other liabilities
BSL20445
BSL20446
BSL20447
BSL20448
BSL20449
BSL20450
BSL20451

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

5. Capital
CS25264
CS25265
CS25266
CS25267
CS25268
CS25269
CS25270

5.1. Common Equity Tier 1
CS25271
CS25272
CS25273
CS25274
CS25275
CS25276
CS25277

5.2. Additional Tier 1
CS25278
CS25279
CS25280
CS25281
CS25282
CS25283
CS25284

5.3. Tier 2
CS25285
CS25286
CS25287
CS25288
CS25289
CS25290
CS25291

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

5. Capital
CS25292
CS25293
CS25294
CS25295
CS25296
CS25297
CS25298

5.1. Common Equity Tier 1
CS25299
CS25300
CS25301
CS25302
CS25303
CS25304
CS25305

5.2. Additional Tier 1
CS25306
CS25307
CS25308
CS25309
CS25310
CS25311
CS25312

5.3. Tier 2
CS25313
CS25314
CS25315
CS25316
CS25317
CS25318
CS25319

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

6. Total Liabilities and Capital - of which denominated in:
E15106
E15640
E15641
E15642
E15643
E15644
E15645

6.1. AUD
E15646
E15647
E15648
E15649
E15650
E15651
E15652

6.2. All other currencies
E15653
E15654
E15655
E15656
E15657
E15658
E15659

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

6. Total Liabilities and Capital - of which denominated in:
E15660
E15661
E15662
E15663
E15664
E15665
E15666

6.1. AUD
E15667
E15668
E15669
E15670
E15671
E15672
E15673

6.2. All other currencies
E15674
E15675
E15676
E15677
E15678
E15679
E15680

 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

7. Memo item
 
 
 
 
 
 
 

7.1. Intra-group
E15681
E15682
E15683
E15684
E15685
E15686
E15687

7.2. Offshore
E15688
E15689
E15690
E15691
E15692
E15693
E15694

7.3. Operational deposits (for LCR ADIs only)
E15695
E15696
E15697
E15698
E15699
E15700
E15701

 
 
 
 
 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

7. Memo item
 
 
 
 
 
 
 

7.1. Intra-group
E15702
E15703
E15704
E15705
E15706
E15707
E15708

7.2. Offshore
E15709
E15710
E15711
E15712
E15713
E15714
E15715

7.3. Operational deposits (for LCR ADIs only)
E15716
E15717
E15718
E15719
E15720
E15721
E15722

 
 
Section C: Off-Balance Sheet
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

1. Committed contingent funding agreements
CS25320
CS25321
CS25322
CS25323
CS25324
CS25325
CS25326

1.1. of which: intra-group
CS25327
CS25328
CS25329
CS25330
CS25331
CS25332
CS25333

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

1. Committed contingent funding agreements
CS25369
CS25370
CS25371
CS25372
CS25373
CS25374
CS25375

1.1. of which: intra-group
CS25376
CS25377
CS25378
CS25379
CS25380
CS25381
CS25382

 
 
 
 
 
 
Forecast balance at

Actual Balance
1 month
2 months
3 months
4 months
5 months
6 months

(1)
(2)
(3)
(4)
(5)
(6)
(7)

2. Uncommitted contingent funding agreements
CS25418
CS25419
CS25420
CS25421
CS25422
CS25423
CS25424

2.1. of which: intra-group
CS25425
CS25426
CS25427
CS25428
CS25429
CS25430
CS25431

 
 
Forecast balance at

7 months
8 months
9 months
10 months
11 months
12 months
15 months

(8)
(9)
(10)
(11)
(12)
(13)
(14)

2. Uncommitted contingent funding agreements
CS25175
CS25176
CS25177
CS25178
CS25179
CS25180
CS25181

2.1. of which: intra-group
CS25182
CS25183
CS25220
CS25221
CS25222
CS25223
CS25224

Reporting Form ARF 210.4
Balance sheet forecast
Instructions
These instructions assist completion of Reporting Form ARF 210.4 Balance sheet forecast (ARF 210.4). ARF 210.4 collects information on the actual balance as at the reporting date and forecast balance at future time points out to 15 months of on-balance sheet and selected off-balance sheet items of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).
Reporting Level
ARF 210.4 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.
For the purposes of reporting ARF 210.4, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.4.
Reporting basis and units of measurement
ARF 210.4 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.
Report all items on ARF 210.4 in accordance with the Australian Accounting Standards unless otherwise specified.
Items on ARF 210.4 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.
 
Class of ADI
Units

Australian-owned Bank
Millions of dollars rounded to one decimal place

Foreign Subsidiary Bank
Millions of dollars rounded to one decimal place

Foreign ADI
Millions of dollars rounded to one decimal place

Building Society
Whole dollars with no decimal place

Credit Union
Whole dollars with no decimal place

Other ADIs not included above
Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).
ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.
Implementation
An ADI may complete ARF 210.4 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.
Specific Instructions
The breakdown of items in ARF 210.4 is a condensed version of the on- and off-balance sheet items reported in ARF 210.3.1, ARF 210.3.2 and ARF 210.3.3.
In ARF 210.4, Column 1 is a derived column representing the actual balance as at reporting date. All items in column 1 are derived from ARF 210.3.1, ARF 210.3.2 and ARF 210.3.3.
Report the forecast balance at 1 month, 2 months, 3 months, 4 months, 5 months, 6 months, 7 months, 8 months, 9 months, 10 months, 11 months, 12 months and 15 months in columns 2 to 14 respectively from reporting date.
Total assets (Section A, Item 6) must be equal to total liabilities and capital (Section B, Item 6) in all columns of ARF 210.4.
All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold refer to the row description of items in the respective form.
Section A: Assets
The table below provides the mapping of asset items to be reported in ARF 210.4 with respect to asset items reported in ARF 210.3.1.
Item 1
Item 1 (Notes and coin / ESA balance / central bank reserves and deposits) corresponds to Item 1 in ARF 210.3.1.

Item 2
Item 2 (RBA repo-eligible securities) corresponds to Item 2 in ARF 210.3.1.

Item 3
Item 3 (Other securities) corresponds to the sum of Item 3 (Other debt securities), Item 4 (Equity securities), Item 5 (Encumbered securities) and Item 6 (Securities purchased under agreement to resell) in ARF 210.3.1.

Item 4
Item 4 (Other earning assets by counterparty) is a derived item calculated as the sum of Items 4.1 to 4.6.
Item 4.1 (Retail customer) corresponds to Item 7.1 in ARF 210.3.1.
Item 4.2 (Small and medium enterprise) corresponds to Item 7.2 in ARF 210.3.1.
Item 4.3 (Non-financial corporate) corresponds to Item 7.3 in ARF 210.3.1.
Item 4.4 (ADI/Bank) corresponds to Item 7.4 in ARF 210.3.1.
Item 4.5 (Other financial institutions) corresponds to Item 7.5 in ARF 210.3.1.
Item 4.6 (Other entities) corresponds to Item 7.6 in ARF 210.3.1.

Item 5
Item 5 (Other assets) corresponds to the sum of Item 8 (Derivatives assets) and Item 9 (Assets not included above) in ARF 210.3.1.

Item 6
Item 6 (Total Assets - of which denominated in) is a derived item calculated as the sum of Items 1, 2, 3, 4 and 5.
Item 6.1 (AUD) corresponds to item 10.1 in ARF 210.3.1.
Item 6.2 (All other currencies) is a derived item calculated as Item 6 less Item 6.1.

Items 7.1 to 7.4
Item 7.1 (Intra-group) corresponds to the sum of Item 11.1 (Intra-group (ADIs/Banks)) and Item 11.2 (Intra-group (other legal entities)) in ARF 210.3.1.
Item 7.2 (Offshore) corresponds to Item 11.3 in ARF 210.3.1.
Item 7.3 (Self-securitised assets) corresponds to Item 11.4 in ARF 210.3.1.
Item 7.4 (Residential mortgages) corresponds to Item 11.5 in ARF 210.3.1.

 
Section B: Liabilities and Capital
The table below provides the mapping of liabilities and capital items to be reported in ARF 210.4 with respect to liabilities and capital items reported in ARF 210.3.2.
Item 1
Item 1 (Unsecured funding) is a derived item calculated as the sum of items 1.1 to 1.12.
Item 1.1 (Retail customer – at-call deposits) corresponds to Item 1.1, Column 2 (Retail customer) in ARF 210.3.2.
Item 1.2 (Retail customer – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.1 (Retail customer) in ARF 210.3.2. 
Item 1.3 (Small and medium enterprise – at-call deposits) corresponds to Item 1.2, Column 2 (Small and medium enterprise) in ARF 210.3.2.
Item 1.4 (Small and medium enterprise – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.2 (Small and medium enterprise) in ARF 210.3.2.
Item 1.5 (Non-financial corporate – at-call deposits) corresponds to Item 1.3, Column 2 (Non-financial corporate) in ARF 210.3.2.
Item 1.6 (Non-financial corporate – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.3 (Non-financial corporate) in ARF 210.3.2.
Item 1.7 (ADI/Bank – at-call deposits) corresponds to Item 1.4, Column 2 (ADI/Bank) in ARF 210.3.2.
Item 1.8 (ADI/Bank – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.4 (ADI/Bank) in ARF 210.3.2.
Item 1.9 (Other financial institutions – at-call deposits) corresponds to Item 1.5, Column 2 (Other financial institutions) in ARF 210.3.2.
Item 1.10 (Other financial institutions – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.5 (Other financial institutions) in ARF 210.3.2.
Item 1.11 (Other entities – at-call deposits) corresponds to Item 1.6, Column 2 (Other entities) in ARF 210.3.2.
Item 1.12 (Other entities – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.6 (Other entities) in ARF 210.3.2.

Item 2
Item 2 (Unsecured debt securities issued) is a derived item calculated as the sum of items 2.1 to 2.4.
Item 2.1 (Domestic – short term) corresponds to the sum of Item 2.1.1 (Certificates of deposit), Item 2.1.2 (Bank bills) and Item 2.1.3 (Other short term debt) in ARF 210.3.2.
Item 2.2 (Domestic – long term) corresponds to Item 2.1.4 (Long term debt) in ARF 210.3.2.
Item 2.3 (Offshore – short term) corresponds to the sum of Item 2.2.1 (Certificates of deposit), Item 2.2.2 (Euro commercial paper), Item 2.2.3 (US commercial paper) and Item 2.2.4 (Other short term debt) in ARF 210.3.2.
Item 2.4 (Offshore – long term) corresponds to Item 2.2.5 (Long term debt) in ARF 210.3.2.

Item 3
Item 3 (Secured funding) is a derived item calculated as the sum of Items 3.1, 3.2, 3.3 and 3.4.
Item 3.1 (Securities sold under agreement to repurchase) corresponds to Item 3.1 in ARF 210.3.2.
Item 3.2 (Covered bonds on issue) corresponds to Item 3.2 in ARF 210.3.2.
Item 3.3 (Short term securitisation funding) corresponds to Item 3.3 in ARF 210.3.2.
Item 3.4 (Term securitisation funding) corresponds to Item 3.4 in ARF 210.3.2.

Item 4
Item 4 (Other liabilities) corresponds to the sum of Item 4 (Derivatives liabilities) and Item 5 (Liabilities not included above) in ARF 210.3.2.

Item 5
Item 5 (Capital) is a derived item calculated as the sum of Items 5.1, 5.2 and 5.3.
Item 5.1 (Common Equity Tier 1) corresponds to Item 6.1 in ARF 210.3.2.
Item 5.2 (Additional Tier 1) corresponds to Item 6.2 in ARF 210.3.2.
Item 5.3 (Tier 2) corresponds to Item 6.3 in ARF 210.3.2.

Item 6
Item 6 (Total Liabilities and Capital - of which denominated in) is a derived item calculated as the sum of Items 1, 2, 3, 4 and 5.
Item 6.1 (AUD) corresponds to item 7.1 in ARF 210.3.2.
Item 6.2 (All other currencies) is a derived item calculated as Item 6 less Item 6.1.

Items 7.1 to 7.3
Item 7.1 (Intra-group) corresponds to the sum of Item 8.1 (Intra-group (ADIs/Banks)) and Item 8.2 (Intra-group (other legal entities)) in ARF 210.3.2.
Item 7.2 (Offshore) corresponds to Item 8.3 in ARF 210.3.2.
Item 7.3 (Operational deposits (for LCR ADIs only)) corresponds to Item 8.4 in ARF 210.3.2.

 
 
 
Section C: Off-balance sheet
The table below provides the mapping of off-balance sheet items to be reported in ARF 210.4 with respect to off-balance sheet items reported in ARF 210.3.3.
Item 1
Item 1 (Committed contingent funding agreements) corresponds to the sum of Item 1.1 (Trade finance related obligations), Item 1.2 (Guarantees and letters of credit other than trade finance related obligations) and Item 1.3 (Credit/liquidity facilities) in ARF 210.3.3.
Item 1.1 (of which: intra-group) corresponds to Item 1.4 in ARF 210.3.3.

Item 2
Item 2 (Uncommitted contingent funding agreements) corresponds to the sum of Item 2.1 (Trade finance related obligations), Item 2.2 (Guarantees and letters of credit other than trade finance related obligations) and Item 2.3 (Credit/liquidity facilities) in ARF 210.3.3.
Item 2.1 (of which: intra-group) corresponds to Item 2.4 in ARF 210.3.3.

 
 

[1]  Refer to APRA media release ‘APRA clarifies implementation of global liquidity standards in Australia’ at http://www.apra.gov.au/MediaReleases/Pages/11_03.aspx.
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