Document ID: chunk:federal_register_of_legislation:F2023L00407:body:0:p14
Version: federal_register_of_legislation:F2023L00407
Segment Type: other
Provision Reference: 
Character Range: 42430–45286

income associated with the excluded exposure (e.g. interest, dividends).

          In column 6, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each excluded exposure.

          In column 7, report the non-market related, off-balance sheet exposures for the counterparty for each excluded exposure.

          In column 8, report the market related, off-balance sheet exposures for the counterparty for each excluded exposure.

          Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the counterparty.

          Column 10 is derived as the ratio of column 9 to Tier 1 Capital reported in item 7.

Item 6.1  Item 6.1 is derived as the total of the excluded exposures exceeding or equal to ten per cent of Tier 1 Capital that are sovereigns held as HQLA, to QCCPs relating to clearing activities, and settlement exposures.

          Columns 5, 6, 7, 8 and 9 of item 6.1 are derived as the sum of columns 5, 6, 7, 8 and 9 of item 6 respectively.

          Column 10 of item 6.1 is derived as the ratio of column 9 of item 6.1 to Tier 1 Capital reported in item 7.

Memorandum Items: Tier 1 Capital

Item 7  Report in item 7 the Tier 1 Capital as at the end of the period.

Reporting Form ARF 221.1

Large Exposures – Foreign ADI

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form ARF 221.1 (ARF 221.1). This form collects information on a foreign authorised deposit-taking institution's (foreign ADI's) largest exposures to an individual counterparty or a group of connected counterparties.

In completing this form, foreign ADIs must refer to Prudential Standard APS 221 Large Exposures (APS 221).

Note: Do not include an ADI's exposures to related entities (defined in accordance with Prudential Standard APS 222 Associations with Related Entities (APS 222)) in this form. Such exposures are to be reported in ARF 222.0 Exposures to Related Entities.

General directions and notes

Reporting entity

ARF 221.1 must be completed by a foreign ADI for the domestic books of the foreign ADI.

Domestic books means an unconsolidated report of positions, transactions and other information recorded on the Australian books of the body corporate authorised by APRA to carry on banking business as per the Banking Act 1959. Domestic books include transactions and positions with both residents and non-residents that are recorded on the Australian books of these entities.

Do not consolidate positions, transactions and other information recorded on the books of Extended Licensed Entities (ELEs), of any other entity not consolidated at Level 1 (e.g. related parties such as subsidiaries, SPVs or parent entities) and of overseas-based entities (e.g. overseas-based branches and offshore banking units