Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p5
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 11116–15462

Standard is a reference to the instrument as in force or existing from time to time.

ARF_115_0: Capital Adequacy: Standardised Measurement Approach to Operational Risk

Section A: Business indicator component
                                                                              Most recent period -2 years  Most recent period -1 year  Most recent period
                                                                              (1)                          (2)                         (3)
   1.1.      Interest, lease and dividend
  1.1.1.      Total interest income
    1.1.1.1.  Interest income calculated using the effective interest method
    1.1.1.2.  Lease income on operating leases
    1.1.1.3.  Interest income from finance leases
    1.1.1.4.  Total interest income adjustment
             1.1.1.4.1.      Mergers and acquisitions
             1.1.1.4.2.      Divestments
  1.1.2.      Interest expense
    1.1.2.1.  Interest expense
    1.1.2.2.  Interest expense on lease liabilities
    1.1.2.3.  Depreciation and amortisation expense
    1.1.2.4.  Interest expense adjustment
             1.1.2.4.1.      Mergers and acquisitions
             1.1.2.4.2.      Divestments
  1.1.3.      Interest-earning assets
    1.1.3.1.  Loans and advances
    1.1.3.2.  Trading securities
    1.1.3.3.  Investment securities
    1.1.3.4.  Property, plant and equipment under operating leases
    1.1.3.5.  Finance lease receivables
    1.1.3.6.  Interest-earning assets adjustment
             1.1.3.6.1.      Mergers and acquisitions
             1.1.3.6.2.      Divestments
  1.1.4.      Dividend income
    1.1.4.1.  Dividend income
    1.1.4.2.  Dividend income adjustment
             1.1.4.2.1.      Mergers and acquisitions
             1.1.4.2.2.      Divestments

   1.2.      Services
  1.2.1.      Fee and commission income
    1.2.1.1.  Fee and commission income
    1.2.1.2.  Fee and commission income adjustment
             1.2.1.2.1.      Mergers and acquisitions
             1.2.1.2.2.      Divestments
  1.2.2.      Fee and commission expense
    1.2.2.1.  Fee and commission expense
    1.2.2.2.  Fee and commission expense adjustment
             1.2.2.2.1.      Mergers and acquisitions
             1.2.2.2.2.      Divestments
  1.2.3.      Other operating income
    1.2.3.1.  Other operating income
    1.2.3.2.  Other operating income adjustment
             1.2.3.2.1.      Mergers and acquisitions
             1.2.3.2.2.      Divestments
  1.2.4.      Other operating expense
    1.2.4.1.  Other operating expense
    1.2.4.2.  Other operating expense adjustment
             1.2.4.2.1.      Mergers and acquisitions
             1.2.4.2.2.      Divestments
   1.3.      Financial
 1.3.1.          Trading book net profit/loss
    1.3.1.1.  Trading book net profit/loss
    1.3.1.2.  Trading book net profit/loss adjustment
             1.3.1.2.1.      Mergers and acquisitions
             1.3.1.2.2.      Divestments
  1.3.2.      Banking book net profit/loss
    1.3.2.1.  Banking book net profit/loss
    1.3.2.2.  Banking book net profit/loss adjustment
             1.3.2.2.1.      Mergers and acquisitions
             1.3.2.2.2.      Divestments

Section B: Operational risk regulatory capital summary
  2.      Business indicator

  3.      Operational risk regulatory capital as calculated

Section C: Audited data period
  4.      Period covered by audited data

Reporting Form ARF 115.0

Capital Adequacy: Standardised Measurement Approach to Operational Risk

Instruction Guide

This instruction guide is designed to assist in the completion of the Capital Adequacy: Standardised Measurement Approach to Operational Risk form (ARF 115.0). This form captures the calculation of the capital requirement for operational risk using the standardised approach. In completing this form, authorised deposit-taking institutions (ADIs) should refer to Prudential Standard APS 115 Capital Adequacy: Standardised Measurement Approach to Operational Risk (APS 115).

Terms highlighted in bold italics are defined in paragraph 18 of this Reporting Standard, or the Definitions in this Instruction Guide.

General directions and notes

Reporting entity

This form is to be completed by all ADIs on both a Level 1 and Level 2 basis (where applicable).

Securitisation deconsolidation