Document ID: chunk:federal_register_of_legislation:F2023L00406:body:0:p8
Version: federal_register_of_legislation:F2023L00406
Segment Type: other
Provision Reference: 
Character Range: 21239–24334

or other securitisation arrangements with overseas central banks under item 1.

Reporting basis: report item 1 as at the end of the reporting period.

Item 1.1  For item 1.1 report all securitised assets of an originating ADI.

          Report the outstanding value (plus accrued interest) of transferred assets in column 1.

          Report all transferred assets and exposures that would be considered non-performing if held by the ADI, in accordance with Prudential Standard APS 220 Credit Risk Management (APS 220), in column 2.

          Report all transferred assets and exposures originated or sold by the ADI to a securitisation program that have been repurchased by the ADI during the reporting period in column 3.

          Report the outstanding value of securities issued by the securitisation that are backed by the assets and exposures that the reporting ADI has sold, or otherwise originated, into securitisation programs (collectively transferred assets) in column 4.

          Report all housing loans in item 1.1.1.

          Report all personal loans in item 1.1.2.

          Report all commercial loans in item 1.1.3.

          Report all other assets which do not fall into the preceding categories (e.g. leases and receivables) in item 1.1.4.

          Item 1.1.5 is a derived total of items 1.1.1 to 1.1.4 inclusive.

Item 1.2  For item 1.2, report the required information for all securitisation programs established by an originating ADI by structure type. Report the outstanding value (plus accrued interest) of transferred assets in column 1.

          Report the outstanding value of securities issued by the securitisation that are backed by the assets and exposures that the reporting ADI has sold, or otherwise originated, into securitisation programs (collectively transferred assets) in column 2.

          Report all capital relief securitisation in item 1.2.1. Report all capital relief securitisation subject to transitional arrangements under APS 120 in item 1.2.1.1.

          Report all funding-only securitisation (excluding any self-securitisation) in item 1.2.2.

          Report all synthetic securitisation in item 1.2.3. Report all synthetic securitisation structures that are subject to transitional arrangements under APS 120 in item 1.2.3.1.

          Where instructed by APRA, report other securitisation arrangements in item 1.2.4.

2. Holdings of securities

Item 2 collects information about an ADI's holdings of securities for securitisation programs for which it is the originator. Do not report any securities held for the purpose of self-securitisation or other securitisation arrangements with overseas central banks under item 2.

Reporting basis: report item 2 as at the end of the reporting period.

Item 2  For item 2, report all details within the table. Report all SPVs for which the ADI is an originating ADI and holds more than 20 per cent of the value of senior securities outstanding in column 1.

        Report the total value of senior securities held for the identified SPV in column 2.

        Report