Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p16
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 43881–46945

under APS 111.
Item 1.1.2.15      Equity exposures (non-Additional Tier 1 or Tier 2 Capital instruments) and other capital support provided to:
                   Do not report threshold deductions here. Report amounts above the threshold in 1.1.2.16. Amounts below the threshold are to be included in RWA Section B.
Item 1.1.2.15.1    Financial institutions
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support (other than holdings in Additional Tier 1 Capital and Tier 2 Capital instruments) in financial institutions (as defined in APS 001), held by the reporting entity.

                   For the purposes of this item, exclude equity where:

                        1.           the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or

                        2.           the equity exposure is held under a legal agreement on behalf of:

                             * at Level 1 - an external third party, even if held in the name of the reporting entity; or
                             * at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group).

Item 1.1.2.15.1.1  Report Other ADIs or overseas equivalents, and their subsidiaries.
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support (other than holdings in Additional Tier 1 Capital and Tier 2 Capital instruments) in other ADIs or overseas equivalents, and their subsidiaries, held by the reporting entity.

                   For the purposes of this item, exclude equity exposures where:

                        1.           the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or

                        2.           the equity exposure is held under a legal agreement on behalf of:

                             * at Level 1 - an external third party, even if held in the name of the reporting entity; or
                             * at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group).

Item 1.1.2.15.1.2  Report Holding companies of ADIs and equivalent overseas entities.
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support (other than holdings in Additional Tier 1 Capital and Tier 2 Capital instruments) in holding companies of ADIs or equivalent overseas