Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p7
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 18022–21233

11.2.1.  Subordinated
    11.2.2.  Secured
    11.2.3.  Other
  11.3.  of which: Other secured deposits, debt securities and loans

12.  Net assets

Section C: Shareholders' Equity

 1. Share Capital
  1.1.  Ordinary shares
  1.2.  Preference shares
  1.3.  Other
  1.4.  Total share capital

2.  Reserves
  2.1.  General reserves
  2.2.  Capital profits reserve
  2.3.  Asset Revaluation Reserve
    2.3.1.  Owner-occupied property
    2.3.2.  Plant and equipment
    2.3.3.  Intangibles revaluation surplus
    2.3.4.  Investment in subsidiaries
    2.3.5.  Investments in associates/share of associates
    2.3.6.  Relating to non-current assets or disposal groups held for sale
    2.3.7.  Other
    2.3.8.  Total asset revaluation reserve
  2.4.  Foreign currency translation reserve
  2.5.  Fair value through OCI reserve
    2.5.1.  Marketable securities
    2.5.2.  Other
  2.6.  Cash flow hedge reserve
  2.7.  Share based payments reserve
  2.8.  Other reserves
  2.9.  Total reserves

3.  Retained profits or accumulated losses at the end of the period

4.  Total shareholders' equity

Reporting Form ARF 323.0

Statement of Financial Position (Licensed ADI)

Instruction Guide
This form relates to the operations of an authorised deposit-taking institution (ADI). If an ADI has subsidiaries or interest in joint venture operations, the ADI must also complete ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0).

General directions and notes

Reporting entity
ARF 323.0 Statement of Financial Position (Licensed ADI) should be completed by Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited on a Licensed ADI basis.

Licensed ADI
This refers to the operations of the reporting ADI on a stand-alone basis.

Securitisation deconsolidation principle
     1. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA's operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):
(a)          special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and
(b)          the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI's reported amounts in APRA's regulatory reporting returns.
2.             Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA's operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA's regulatory reporting returns.

Reporting period and timeframe for lodgement
The form is to be completed as at the last day of each quarter based on the financial year (within the meaning of the Corporations Act 2001). The completed form must be submitted to APRA within 28 calendar days after the end of the relevant reporting quarter or by the date specified in a notice of extension granted by