Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p9
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 25370–29435

it does not propose to grant IRB and/or AMA approval in respect of all of the ADI's operations)  Report under the forms (for purposes of calculating regulatory capital on the basis of the standardised approaches only)                                                                                                                                                                                                                                        'Bank – Standardised' timeframe (within 20 business days)

                                                                                                                                                                                                                                                                                            Separately report under the forms as if approval given for IRB/AMA with partial use (for purposes of assessing prospective regulatory capital calculation after IRB/AMA approval (i.e. 'parallel run' of data)). (This report must cover both operations that will be under IRB/AMA approaches and operations that will remain under standardised approaches.)  'Bank – Advanced or Applicant Advanced' timeframe (within 30 business days)
ADI has IRB and/or AMA approval, but some operations remain under a Basel II standardised approach                                                                                                                                                                                          Report under the forms in respect of all operations using the relevant approaches (for purposes of calculating regulatory capital)                                                                                                                                                                                                                              'Bank – Advanced or Applicant Advanced' timeframe (within 30 business days)

Unit of measurement

The form(s) must be completed in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI                           Units

Bank – Advanced or Applicant Advanced  Millions of dollars rounded to one decimal place
Bank – Standardised                    Millions of dollars rounded to one decimal place
Building Society                       Whole dollars with no decimal place
Credit Union                           Whole dollars with no decimal place
Other ADI                              Whole dollars with no decimal place

An immediate parent NOHC must complete this form in AUD in accordance with the same units as its subsidiary ADI.

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Basis of preparation

Unless otherwise specifically stated, ADIs are to comply with Australian Accounting Standards regarding the measurement of asset, liability and equity items.

Implementation

ADIs are to complete the form(s) on a best endeavours basis until AASB 13 is applied to annual reporting periods beginning on or after 1 January 2013.

Specific instructions

The following instructions are applicable at Level 1 and (where relevant) Level 2 reporting consolidation bases.

SECTION A: Assets at fair value

     1. Recurring fair value measurements

Recurring fair value measurements of assets or liabilities are those that Australian Accounting Standards require or permit in the statement of financial position at the end of each reporting period.

    1.1        Trading portfolio assets

Report the fair values of all trading portfolio securities representing held for trading financial assets as defined in AASB 139 Financial Instruments (AASB 139), categorised within the relevant level(s) of the fair value hierarchy[6] in accordance with AASB 13. These trading portfolio financial assets must exclude derivatives which are reported separately below.

    1.2        Available-for-sale securities

Report the