Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p66
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 191469–194438

to be based on a conservative estimate of the earliest date when the call will be able to be exercised and the amount is to be based on the contractual amortisation of principal arising from the pass through nature of the liabilities.

                 Report all other forms of secured funding that do not fall within the categories outlined above in item 3.1.5.

                 For those instruments with fixed maturity dates in items 3.1.3, 3.1.4 and 3.1.5 report the amount based on the remaining maturity of the debt.

                 Include amounts from both self-sponsored and third party SPVs that the ADI has originated assets into for items 3.1.3, 3.1.4 and 3.1.5.
Item 3.2         Item 3.2 is a derived total calculated as the sum of items 3.2.1, 3.2.2, 3.2.3, 3.2.4 and 3.2.5. Report all items as per the instructions for item 3.1 above, but for all secured funding issued on an offshore basis.

                 For item 3.2.1.1, report the amount of repo liabilities where the counterparty is an overseas central bank.

Item 4           Item 4 is a derived total calculated as the sum of items 4.1 and 4.2.

                 Report all other interest bearing liabilities not included in items 1 to 3.

                 Report domestic liabilities in item 4.1 and offshore liabilities in item 4.2. Where the date of payables is not known, report the amount in column 2.

Item 5           Report any other material funding liabilities  not included in items 1 to 4 in item 5.

                 Report the amount of other material cash outflows which is offshore in item 5.1.

Item 6           Item 6 is a derived total calculated as the sum of items 6.1 to 6.3.

                 Report Common Equity Tier 1 capital in item 6.1.

                 Report Additional Tier 1 capital in item 6.2.

                 Report Tier 2 capital in item 6.3. Amounts excluded due to amortisation are to be included under item 2.

                 For non-maturity capital amounts, report in column 14.

                 For foreign ADIs, this item is zero. Report any funding due to intra-group entities under item 1.

Item 7           Item 7 collects information on all FX transaction outflows by currency.

                 Netting should not be applied. Report only the outflow leg of FX transaction (principal and/or interest outflows) in item 7. The principal amount refers to the gross amount of an off-balance sheet transaction and not the on-balance sheet fair value.

                 For option trades, report the delta equivalent amount of FX call options (sold) and FX put options (bought).

                 Include both exchange traded and over the counter transactions. Include both trading book and banking book transactions.

                 Report the FX transaction outflows by currency exposure for AUD, NZD, USD, GBP, EUR, JPY and RMB in items 7.1 to 7.7 respectively.

                 Item 7.8 is a derived field calculated as