Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p47
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 130335–133163

otherwise specified.

All items are to be reported in Australian dollars (AUD) and in accordance with the units set out below:

Class of ADI    Units

Bank            Millions of dollars rounded to one decimal place.

All other ADIs  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).[2]

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.

Minimum liquidity holdings ratio

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 the liability base plus off-balance sheet irrevocable commitments (Section B).

An amount must be entered in each field. If the item is not applicable or there is no amount to be reported, enter a zero amount.

Section A: Calculation of minimum liquidity holdings

To qualify as MLH stock, assets must be unencumbered, except where approved for a prudential purpose by APRA under APS 210. Assets that may be included as MLH are defined in paragraph 2 of Attachment B 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.

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

Item 1.2   Report settlement funds due directly (not via an agent ADI) 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.

Item 1.3   Report settlement funds due directly (not via an agent ADI) 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:

               * the major banks in item 1.3.2;

               * other locally incorporated LCR ADI counterparties in item 1.3.3 not included in item 1.3.2;

               * other locally incorporated ADIs not included in items 1.3.2 and 1.3.3 in item 1.3.4; and

               * foreign ADI counterparties in item 1.3.5.

           In items 1.3.2 to 1.3.5 include where