Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p18
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 49512–52675

in APS 001) held by the reporting entity.[7]

                   For the purposes of this item, exclude equity exposures where:

                        1.              the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or

                        2.              the equity exposure or other capital investment is held under a legal agreement on behalf of:

                             * at Level 1 - an external third party, even if held in the name of the reporting entity;
                             * at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group); or

                        1.              the equity exposure or other capital investment is held on the ADI's trading book.

Item 1.1.2.15.3    Report Non-consolidated subsidiaries (Level 2 only).
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support in non-consolidated subsidiaries, whether regulated or unregulated, as defined in Attachment B of APS 001.
                   Report this value only when reporting at Level 2.
Item 1.1.2.16      Report Adjustments for equity investments in subsidiaries above threshold as per APS 111.
                   Report amounts above the threshold here. Amounts below the threshold are to be included in RWA Section B.
                   Report this value only when reporting at Level 1.
Item 1.1.2.17      Report Guarantees or credit derivatives that provide for a materiality threshold.
                   This is the value, as at the relevant date, of any guarantee, or credit derivative covering a credit exposure of the ADI, that provides for a materiality threshold below which no payment will be made in the event of a loss (refer to APS 112 for limits on the amounts an ADI is required to deduct).
Item 1.1.2.18      Report Non-repayable loans advanced by the ADI under APRA's certified industry support arrangements.
                   This is the value, as at the relevant date, of non-repayable loans advanced by the reporting entity under APRA's certified industry support arrangements.
Item 1.1.2.19      Report All other adjustments relating to securitisation.
                   Include all other adjustments relating to securitisation that have not been reported at items 1.1.2.6.5 or 1.1.2.10.
Item 1.1.2.20      Report Shortfall in provisions for credit losses.
                   This item only applies to ADIs with IRB approval. It is a derived field based on the amounts reported under Eligible provisions in Section D: Memorandum items of this form.

                   An ADI using the IRB approach to credit risk must compare:

                        * the total expected loss (EL) amount (before any tax effects) for non-defaulted IRB exposures to the total eligible provisions (including any associated DTA)