Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p5
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intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

ARF_110_0: Capital adequacy

Australian Business Number  Institution Name

Reporting Period
Quarterly
Reporting Consolidation

Section A: Regulatory Capital

1.  Tier 1 capital

   1.1.  Common Equity Tier 1 Capital
    1.1.1.  Common Equity Tier 1 Capital before regulatory adjustments
     1.1.1.1.  Paid-up ordinary share capital
     1.1.1.2.  Mutual Equity Interests
     1.1.1.3.  Retained earnings
     1.1.1.4.  Current year earnings (excluding upfront fee income)
     1.1.1.5.  Current year earnings - Upfront fee income
     1.1.1.6.  Accumulated other comprehensive income (and other reserves):
       1.1.1.6.1.           Unrealised gains and losses on investment securities
       1.1.1.6.2.           Gains and losses on cash flow hedges
       1.1.1.6.3.           Foreign currency translation reserve
       1.1.1.6.4.           Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation
       1.1.1.6.5.           Property revaluation reserve
       1.1.1.6.6.           Reserves from equity-settled share-based payments
       1.1.1.6.7.           General reserve
       1.1.1.6.8.           Any other accumulated other comprehensive income (including other reserves specified by APRA)
     1.1.1.7.  Minority interests arising from issue of ordinary equity by fully consolidated ADIs or overseas equivalent held by third parties (Level 2 only)

    1.1.2.  Regulatory Adjustments to Common Equity Tier 1 Capital
     1.1.2.1.  Deferred tax assets in excess of deferred tax liabilities
     1.1.2.2.  Net adjustments for ineligible unrealised fair value gains (losses)
       1.1.2.2.1.           Banking book
       1.1.2.2.2.           Trading book
     1.1.2.3.  Net other fair value adjustments
       1.1.2.3.1.           Net fair value gains (losses) on effective cash flow hedges
       1.1.2.3.2.           Net unrealised fair value gains (losses) from changes in the ADI's own creditworthiness
     1.1.2.4.  Goodwill
     1.1.2.5.  Intangible component of investments in subsidiaries and other entities
     1.1.2.6.  Capitalised expenses
       1.1.2.6.1.           Loan and lease origination fees and commissions paid to mortgage originators and brokers
       1.1.2.6.2.           Costs associated with debt raisings
       1.1.2.6.3.           Costs associated with issuing capital instruments
       1.1.2.6.4.           Information technology software costs
       1.1.2.6.5.           Securitisation start-up costs
       1.1.2.6.6.           Other capitalised expenses
     1.1.2.7.  Any other intangible assets not included above
     1.1.2.8.  Covered bonds - excess assets in cover pool
     1.1.2.9.  Holdings of own Common Equity Tier 1 Capital instruments and any unused trading limit agreed with APRA
     1.1.2.10.  Common Equity Tier 1 specific adjustments relating to securitisation (excluding securitisation start-up costs)
     1.1.2.11.  Surplus in any ADI-sponsored defined benefit superannuation plan
     1.1.2.12.  Deficit in any ADI-sponsored defined benefit superannuation plan not already reflected in Common Equity Tier 1 Capital
     1.1.2.13.  Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital and Tier 2 Capital
     1.1.2.14.  Other Common Equity Tier 1 Capital adjustments
     1.1.2.15.  Equity exposures (non-Additional Tier 1 or Tier 2 Capital instruments) and other capital support provided to:
       1.1.2.15.1.       Financial institutions
         1.1.2.15.1.1.   Other ADIs or overseas equivalents, and their subsidiaries
         1.1.2.15.1.2.   Holding companies of ADIs