Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p95
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 291991–294834

a central counterparty (CCP), and is calculated by the formula:

         Report cash, securities or other assets, whether on- or off-balance sheet, posted as initial margin on the ADI's own derivative positions in item 42.1. Where securities or other assets posted as initial margin on the ADI's own derivative positions would otherwise receive an RSF factor higher than 85 per cent they must be reported in the relevant item with the higher RSF factor and not in item 42.1.

         Report in item 42.2 cash, securities and other assets, whether on- or off-balance sheet, posted as initial margin on behalf of a customer, where the ADI does not guarantee performance of the third party.

         Report cash or other assets provided to contribute to the default fund of a CCP in item 42.3.
Item 43  Report items deducted from regulatory capital in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital in the appropriate maturity buckets according to their residual maturity.

Item 44  Report assets that APRA has determined are interdependent under paragraphs 38 to 40 of Attachment C of APS 210 in the appropriate maturity buckets according to their residual maturity.

Item 45  Report all other assets not reported in the items above in the appropriate maturity buckets according to their residual maturity, including loans to financial institution counterparties with a residual maturity of one year or more, non-exchange traded equities, fixed assets, retained interest, insurance assets and subsidiary interests.

Item 46  Report all other assets where APRA has determined that an alternative RSF factor applies. Report the APRA determined RSF factors in columns 4 to 6.

Item 47  Item 47 is a derived item calculated as the total RSF from on-balance sheet assets.

Off-balance sheet exposures

Column 1 for items 48 to 55  Report the relevant OBS exposure in column 1.
Column 2 for items 48 to 55  RSF factors are pre-defined in column 2, in accordance with the requirements of Attachment C of APS 210.
Column 3 for items 48 to 55  Column 3 is a derived total calculated by multiplying the amount reported in column 1 by the corresponding factor in column 2.

Item 48  Report the undrawn balances of irrevocable or conditionally revocable liquidity facilities extended by the ADI to any client.

Item 49  Report the undrawn balances of irrevocable or conditionally revocable credit facilities extended by the ADI to any client. Include all balances available for redraw under residential mortgage loans regardless of whether the ADI has the right to unconditionally revoke the redraw availability.

Item 50  Report the undrawn balances of liquidity facilities where the ADI has the right to unconditionally revoke the undrawn portion of these facilities.

Item 51  Report the undrawn balances