Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p14
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 37834–41097

expenses.
                   Report all other capitalised expenses not captured in items 1.1.2.6.1 to 1.1.2.6.5.

Item 1.1.2.7       Report Any other intangible assets not included above.
                   This is the value, as at the relevant date, of other intangible assets, as required to be deducted under APS 111.  This item consists of intangible assets other than those included in items above (i.e. items 1.1.2.4 to 1.1.2.6 above).

Item 1.1.2.8       Report Covered bonds – excess assets in cover pool.
                   This is the value, as at the relevant date, of assets in cover pools that do not qualify for treatment as assets of the ADI in accordance with section 31D of the Banking Act 1959 (refer to Prudential Standard APS 121 Covered Bonds (APS 121)).

Item 1.1.2.9       Report Holdings of own Common Equity Tier 1 Capital instruments and any unused trading limit agreed with APRA.
                   This is the value, as at the relevant date, of the reporting entity's holdings of its own Common Equity Tier 1 Capital instruments, unless exempted by APRA or eliminated through the application of Australian Accounting Standards. Include any unused trading limit on these instruments agreed with APRA and own Common Equity Tier 1 Capital instruments that the ADI could be contractually obliged to purchase, regardless of whether they are held on the banking or trading books. Refer to APS 111.
Item 1.1.2.10      Report Common Equity Tier 1 specific adjustments relating to securitisation (excluding securitisation start-up costs).
                   This is the value, as at the relevant date, of the following securitisation-related items:

                        1.           gain on sale, including expected future income from a securitisation exposure that the reporting entity reports as an on-balance sheet asset or profit, until irrevocably received;

                        2.           funds provided by the reporting entity to establish a spread, reserve or similar account, until the funds are irrevocably paid to the ADI;

                        3.           the difference between the book value and the amount received by the ADI, where the originating ADI transfers exposures to an SPV below their book value, unless it is written off in the reporting ADI's profit and loss (and capital) accounts;[6]

                        4.           any positive mark-to-market value of a basis swap provided to a securitisation, that the ADI has reported as an on-balance sheet asset or profit before it has been irrevocably received;

                        5.           any negative mark-to-market value of a basis swap where an originating ADI becomes, or is likely to become, a net payer over the life of the swap;

                        6.            any senior-securitisation exposures that are required to be deducted under APS 120;

                        7.           any non-senior securitisation exposures that are required to be deducted under APS 120;

                        8.           all securitisation exposures that do not meet the due diligence requirements of APS 120;

                        9.             all resecuritisation exposures; and

                       10.             any