Document ID: chunk:federal_register_of_legislation:F2023L00407:body:0:p10
Version: federal_register_of_legislation:F2023L00407
Segment Type: other
Provision Reference: 
Character Range: 31748–34893

listed in footnote 6 of APS 112.

Other counterparties includes any counterparty that is not a banking institution, insurance corporation, superannuation fund, Central or Commonwealth Government, State or Territory Government, Local Government, a central bank, a central counterparty, an SPV, international banking agencies and multilateral development banks or other financial institutions.

Other financial institutions means all entities mainly engaged in financial intermediation and the provision of auxiliary financial services, other than banking institutions, insurance corporations, superannuation funds, central banks, international banking agencies and multilateral development banks, central counterparties and SPVs. Holding companies with mainly financial corporations as their subsidiaries are also included, as are market not-for-profit institutions that mainly engage in financial intermediation or the production of auxiliary financial services.

Superannuation funds means complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993, other autonomous funds established for the benefit of public sector employees and any overseas funds designed specifically for the purpose of providing a pension or other income stream on retirement.

Specific instructions

Section A: Large exposures

Item 1     Report the twenty largest exposures and all large exposures, as at the end of the reporting period. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital, and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital.

           In column 1, report the counterparty name of the counterparty for each exposure or the group counterparty name if the exposure is to a group of connected counterparties.

           In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.

           In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.

           In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends).

           In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure.

           In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure.

           In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure.

           Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty.

           Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.

Item