Document ID: chunk:federal_register_of_legislation:F2023L01437:body:0:p8
Version: federal_register_of_legislation:F2023L01437
Segment Type: other
Provision Reference: 
Character Range: 19828–22839

Gold bullion
        4.3.5        Equities
        4.3.6        Other
    4.4  Total initial margin and independent amount posted
        4.4.1        Cash collateral
        4.4.2        Government debt securities
        4.4.3        Other debt securities
        4.4.4        Gold bullion
        4.4.5        Equities
        4.4.6        Other

Reporting Form ARF 226.0

Margining and risk mitigation for non-centrally cleared derivatives

Instructions

These instructions are designed to assist in the completion of Reporting Form ARF 226.0 Margining and risk mitigation for non-centrally cleared derivatives. This form captures information relating to an ADI's margining and risk mitigation practices for non-centrally cleared derivatives. In completing this form, ADIs should refer to CPS 226.

Terms highlighted in bold italics are defined in paragraph 17 of this Reporting Standard.
Reporting entity
This form must be completed at Level 2, or where not applicable, Level 1, by each locally incorporated ADI, except for an ADI that is a branch of a foreign bank or a provider of purchased payment facilities or a restricted ADI.
If an ADI is a subsidiary of an authorised NOHC, the report at Level 2 must be submitted by the ADI's immediate parent NOHC.

Reporting basis and units of measurement
Report all items on ARF 226.0 in accordance with Australian Accounting Standards unless otherwise specified.
Items on ARF 226.0 must be completed as at the last day of the stated reporting period (i.e. the relevant quarter).
All items must be reported in Australian dollars (AUD) and in millions of dollars rounded to one decimal place for an ADI reporting category B and whole dollars with no decimal place for an ADI reporting category A.
An immediate parent NOHC must complete this form in AUD and in accordance with the same units as its subsidiary ADI.
Amounts denominated in foreign currency must be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.

Specific instructions
Item 1  For the March quarter, report nil in items 1.2 and 1.3. For the June quarter, report the relevant amounts in items 1.1, 1.2, and 1.3. Items 1.1 to 1.3 are expected to remain unchanged for September and December quarters.

        Report in column 1 the total notional amount of outstanding non-centrally cleared derivative transactions for the margining group as at 31 March (item 1.1), 30 April (item 1.2) and 31 May (item 1.3) of the reporting year. The total notional amount is the aggregate of all outstanding non-centrally cleared derivative transactions across all entities within the margining group. Refer to CPS 226 for the definition of margining group. The calculation of the notional amounts must include physically settled foreign exchange forwards and swaps. Intra-group transactions (transactions between two counterparties within the same margining group) are excluded from the calculation unless otherwise required by APRA.

        Report in column