Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p85
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 264800–268023

(2)         (3)
48.  Irrevocable or conditionally revocable liquidity facilities                                                  0.05
49.  Irrevocable or conditionally revocable credit facilities                                                     0.05
50.  Unconditionally revocable liquidity facilities                                                               0.01
51.  Unconditionally revocable credit facilities                                                                  0.01
52.  Trade finance-related obligations                                                                            1.00
53.  Guarantees and letters of credit unrelated to trade finance obligations                                      1.00
54.  All other off-balance sheet obligations where APRA has determined an alternative RSF factor applies
55.   Total RSF from off-balance sheet exposures

Section C: NSFR

56.  Net stable funding ratio

Reporting Form ARF 210.6

Net Stable Funding Ratio

Instructions

These instructions assist in the completion of Reporting Form ARF 210.6 Net Stable Funding Ratio (ARF 210.6). ARF 210.6 collects information for the calculation of the net stable funding ratio (NSFR) of an authorised deposit-taking institution (ADI). In completing this form, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting level

ARF 210.6 is to be completed by a locally incorporated LCR ADI at Level 1 and Level 2.

For the purposes of ARF 210.6, if an ADI (or a member of its Level 2 group) is the originating ADI in a securitisation and meets the operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation, the ADI may exclude the assets and liabilities of the relevant special purpose vehicles (SPVs) from the calculation of its NSFR.

Reporting basis and units of measurement

ARF 210.6 is to be completed as at the last day of the relevant reporting period, i.e. the relevant quarter.

Report all items on ARF 210.6 in accordance with Australian Accounting Standards unless otherwise specified.

Amounts are to be reported in millions of Australian dollars (AUD) 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).[7]

Specific instructions

ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed to do so.

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 paragraph 21 of this Reporting Standard.

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

Columns 1 to 3 for items 1 to 47  Report the relevant liability, capital item or asset. All items must be reported in the appropriate column based on their residual maturity, calculated in accordance with Attachment C of APS 210.

Columns 4 to 6 for items 1 to 47  ASF and RSF