Document ID: chunk:federal_register_of_legislation:F2024L01075:body:0:p7
Version: federal_register_of_legislation:F2024L01075
Segment Type: other
Provision Reference: 
Character Range: 16955–20081

in a template, an ADI must comply with these restrictions. In addition, when a customised presentation of the information is used, an ADI must provide information comparable with that required in the disclosure requirement (at a similar level of granularity as if the template or table were completed as presented).
 8.          An ADI must supplement the quantitative information provided in both fixed and flexible templates with a narrative commentary to explain at least any significant changes between reporting periods and any other issues that the ADI considers to be of interest to market participants. The form taken by this additional narrative is at the ADI's discretion.

Attachment A – Modifications to disclosure requirements in the BCBS Standard

General modifications
 1.              An ADI must convert all references in the BCBS Standard to Euros to Australian dollars by multiplying by a factor of 1.5.
 2.              An ADI should only complete templates and tables that are mandatory for global systemically important banks (G-SIBs) or that are voluntary to complete if required by APRA.
 1.              'Multilateral development banks' include entities listed in paragraph 3(c) in Attachment B of Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) instead of the definition provided under the BCBS Standard.
 2.              Where the BCBS Standard refers to threshold deductions for items of disclosure, an ADI is required to disclose such items as full deductions in line with the requirements of Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111). The full amount of the deductions must be disclosed as 'national specific regulatory adjustments'.
 3.              When disclosing credit risk exposures, an ADI must also disclose the credit exposures of its overseas banking subsidiary that is prudentially regulated by a prescribed New Zealand authority as a separate asset class.[5]

Capital adequacy and RWA
 1.              Where an ADI is required to disclose their RWA per risk type under the BCBS Standard, an ADI must also disclose its IRRBB RWA as a separate line item.
 2.              An ADI is not required to disclose metrics relating to prudential valuation adjustments.
 3.              An ADI is not required to disclose metrics relating to the expected credit loss (ECL) transitional arrangements.
 4.              An ADI is not required to complete disclosure requirements relating to:
         1.           equity positions under the simple risk weight approach and the international model method during the five-year linear phase-in period;
         2.           equity investments in funds – look-through approach;
         3.           equity investments in funds – mandate-based approach; and
         4.           equity investments in funds – fall-back approach.
Equity positions and equity investments in funds must be disclosed as 'national specific regulatory adjustments'.
 1.          An ADI is not required to make disclosures relating to the securitisation internal ratings-based (IRB) approach.