Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p27
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 73280–76533

risk-weighted amount of an ADI's private sector credit exposures  as detailed in APS 110.

Item 2.1    ADI-specific countercyclical capital buffer requirement.
            This is a derived field and is automatically calculated from items 2.1.1 to 2.1.3, in accordance with Attachment C of APS 110. For an ADI with exposures in Australia only, the ADI-specific buffer is equal to the Australian jurisdictional countercyclical buffer.
Item 2.1.1  Report Countercyclical capital buffer requirement for assets held in Australia.
Item 2.1.2  Report Countercyclical capital buffer requirement for assets held in New Zealand.
Item 2.1.3  Report Countercyclical capital buffer requirement for assets held elsewhere.

   1.      Leverage ratio
Column 1  Report the value.

Item 3.1  Leverage ratio. This value is to be reported at the highest consolidation level only: Level 2 if applicable, otherwise, report at Level 1. This is a calculated field, derived from Tier 1 capital (Item 1.4 of section A) divided by Exposure measure (Item 3.5 of Section D).

SECTION D: MEMORANDUM ITEMS

     1.              Eligible provisions

The items under Eligible provisions are only applicable to an ADI with IRB approval (refer to APS 113).  The ADI must report the amounts, in items 1.1 to 1.3, inclusive of any associated DTA.

Column 1  Report the value of Defaulted exposures.
Column 2  Report the value of Non-defaulted exposures.
Column 3  Report the Total value of exposures.

Item 1.1  Report Credit-related provisions.
          This item relates to both defaulted and non-defaulted exposures.  Include specific provisions and the amount of provisions held against performing exposures that represent unidentified losses.
Item 1.2  Report Partial write-offs.
          Report the amount of any partial write-offs that form part of the ADI's total eligible provisions.
Item 1.3  Report Discounts on defaulted assets.
          Report the total amount of discounts on defaulted assets (refer to APS 113).
Item 1.4  Report Total eligible provisions.
          This is a derived item which for:

                  1.           defaulted exposures – sums credit-related provisions on defaulted exposures, partial write–offs, and discounts on defaulted assets;

                  2.           non-defaulted exposures – equals the amount of credit-related provisions.

Item 1.5  Report Total expected losses.
          Report the amount of total expected losses on defaulted and non-defaulted exposures (refer to APS 113).

     1.              Provisions held against performing exposures that represent unidentified losses

Column 1  Report the value.

Item 2.1  Report Provisions held against performing exposures that represent unidentified losses.
          Report the total amount in the provisions held against performing exposures that represent unidentified losses inclusive of any associated DTA for non-defaulted exposures. This amount must be reported irrespective of whether it is included in Tier 2 Capital (refer to APS 220).

          Report the total amount in the provisions held against performing exposures that represent unidentified losses without taking into account the limits applicable on the inclusion of this amount