Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p88
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 273224–276161

non-deposit unsecured funding provided by financial institution counterparties and other legal entities.

         Report tradable instruments for which the current ownership cannot be traced in this item, including instruments that are held through third parties such as nominee companies to the extent that the ultimate owner cannot be determined.
Item 13  Item 13 is a derived item representing the difference between NSFR derivative liabilities and NSFR derivative assets and is calculated by the formula:

         Item 13.1 NSFR derivative liabilities is a derived item calculated by the formula:

           Report all derivative liabilities calculated in accordance with paragraph 9 of Attachment C of APS 210 in item 13.1.1.

           Report all collateral posted in the form of variation margin in connection with derivative contracts, regardless of asset type, in item 13.1.2.
Item 14  Report the balance sheet liability associated with variation margin received that cannot be included in calculating NSFR derivative assets.

Item 15  Report total initial margin received.
Item 16  Report all deferred tax liabilities according to the nearest possible date in which such liabilities could be realised in item 16.1.

         Report all minority interests according to the term of the instrument in item 16.2.

         Report in item 16.3 all trade date payables arising from the purchase of financial instruments, foreign currencies and commodities that (i) are expected to settle within the standard settlement cycle or period that is customary for the relevant exchange or type of transaction or (ii) have failed to, but are still expected to, settle.

         Report the following in item 16.4:

             * secured funding from retail customer and SME counterparties;
             * all other liabilities and equity categories, including General Reserve for Credit Losses, not otherwise reported in the items above. Report only in the < 6 months maturity bucket; and
             * other liabilities without a stated maturity including short positions and open maturity positions. Report only in the < 6 months maturity bucket.
Item 17  Report liabilities that APRA has determined are interdependent under paragraphs 38 to 40 of Attachment C of APS 210.

Item 18  Report all other liability and equity items where APRA has determined that an alternative ASF factor applies.

Item 19  Item 19 is a derived item for total ASF and is calculated as the sum of items 1 to 15, 16.1 to 16.4, 17 and 18 in column 7.

Section B: Required stable funding

This section captures the carrying value of assets and the amount of off-balance sheet exposures that are used as inputs for the calculation of RSF. Assets should be reported net of the associated General Reserve for Credit Losses that has not been included in item 1 above and specific provisions.

For the purposes of determining its RSF, an ADI must