Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p55
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 156169–159302

3 months to < 6 months  6 months to < 12 months  12 months to < 2 years  2 years to <3 years  3 years to <5 years  5 years to <10 years  >= 10 years or no contractual maturity
                                                                   (8)                     (9)                      (10)                    (11)                 (12)                 (13)                  (14)
10.  Memo items
  10.1.  Intra-group loans or other assets (ADIs/banks)
  10.2.  Intra-group loans or other assets (other legal entities)
  10.3.  Corporate and business loans
    10.3.1.  of which: SME
  10.4.  Commercial real estate mortgages
  10.5.  Residential mortgages - forecast
  10.6.  RMBS – forecast
  10.7.  Derivative assets

Reporting Form ARF 210.3.1

Contractual Maturity Mismatch – Funded Assets

Instructions

These instructions assist in the completion of Reporting Form ARF 210.3.1 Contractual Maturity Mismatch – Funded Assets (ARF 210.3.1). ARF 210.3.1 collects information on the contractual maturity profile of funded assets of an authorised deposit-taking institution (ADI). In completing this form, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting level

ARF 210.3.1 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic books of the licensed ADI for foreign ADIs.

For the purposes of ARF 210.3.1, where an ADI (or a member of its Level 2 group) is the originating ADI in a securitisation (regardless of whether the securitisation meets APRA's operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI's reported amounts in ARF 210.3.1.

Reporting basis and units of measurement

ARF 210.3.1 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.3.1 in accordance with the Australian Accounting Standards unless otherwise specified.

All items are to be reported in Australian dollars (AUD) and in accordance with the units set out below:

Class of ADI    Units

Bank            Millions of dollars rounded to one decimal place.

All other ADIs  Whole dollars with no decimal place.

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).[3]

Specific instructions

This form captures the contractual maturity profile of an ADI's assets and assets originated by the ADI into securitisation SPVs. ADIs should report debt securities in this section at the carrying amount consistent with their financial position reporting.

ADIs should not apply behavioural assumptions to assets which are expected to repay differently from contractual scheduled principal payments, such as residential mortgages, unless explicitly instructed otherwise. Do not include new business volumes or new asset originations. Report