Document ID: chunk:federal_register_of_legislation:F2023L00317:body:0:p4
Version: federal_register_of_legislation:F2023L00317
Segment Type: other
Provision Reference: 
Character Range: 8441–12343

Thousands
Reporting Consolidation
Statutory fund

Section 1: Non-Market Related Off-Balance Sheet Items

                                                                                         Principal Amount
                                                                                         (1)
 1. Transactions or commitments that entail
  1.1.  Direct Credit Substitutes
    1.1.1.  Guarantees
    1.1.2.  Credit derivatives - sold protection
    1.1.3.  Standby letters of credit
    1.1.4.  Bill endorsements
    1.1.5.  Other credit substitutes
    1.1.6.  Total Direct Credit Substitutes
  1.2.  Performance-related contingencies
  1.3.  Trade-related contingencies
  1.4.  Sale and repurchase agreements
  1.5.  Assets sold with recourse
  1.6.  Forward asset purchases
  1.7.  Partly paid shares and securities
  1.8.  Placements of forward deposits
  1.9.  Note issuance and revolving underwriting facilities
  1.10.  Other Commitments
    1.10.1.  Loans Approved but Not Yet Advanced
    1.10.2.  Any other irrevocable commitments
     1.10.2.1.  Undrawn formal standby facilities and credit lines
     1.10.2.2.  Other irrevocable commitments
    1.10.3.  Commitments that can be unconditionally revoked at any time without notice
  1.11.  All other non-market-related off-balance sheet items
  1.12.  Total non-market-related off-balance sheet business
  Of which the amounts with:
    1.12.1.  Parent entity
    1.12.2.  Controlled entities
    1.12.3.  Associates / joint ventures
    1.12.4.  Other related parties

Section 2: Other Off-Balance Sheet Transactions

                                                                                          Approved Balance Available  Undrawn Balance Available
                                                                                          (1)                         (2)
2.  Off-Balance Sheet Liquidity Support Facilities Contracted for Reporting Entity's Use
  2.1.  Standby Facilities
    2.1.1.  Facilities with same day draw down
    2.1.2.  Facilities with 2 - 5 day draw down
    2.1.3.  Facilities with greater than 5 day draw down
  2.2.  Bill acceptance / discount facilities
  2.3.  Letter of credit facilities
  2.4.  Overdrafts
  2.5.  Other liquidity support facilities
  2.6.  Total off-balance sheet liquidity support facilities
  Of which the approved balances with:
    2.6.1.  Parent entity
    2.6.2.  Controlled entities
    2.6.3.  Associates / joint ventures
    2.6.4.  Other related parties

3.  Charges and Encumbrances

Purpose of Charge / Encumbrance  Type of Charge / Encumbrance  Principal Value of the charge  Outstanding Value of the charge  Value of assets subject to the charge  Extent of Indebtedness Secured By Assets
(1)                              (2)                           (3)                            (4)                              (5)                                    (6)

LRF_114_3 Off-balance Sheet Business

These instructions must be read in conjunction with the general instruction guide.

Instructions for specific items

Section 1: Non-Market Related Off-Balance Sheet Items

   1.1. Direct Credit Substitutes

Any irrevocable off-balance sheet obligations that carry the same credit risk as a direct extension of credit, such as an undertaking to make a payment to a third party in the event that a counterparty fails to meet a financial obligation, or an undertaking to a counterparty to acquire a potential claim on another party in the event of default by that party, constitutes a direct credit substitute (i.e. the risk of loss depends on the creditworthiness of the counterparty or the party on whom a potential claim is acquired).

   1.1.1.    Guarantees

This is the potential credit exposures arising from the issue of guarantees.

   1.1.2.    Credit derivatives - sold protection

This is the credit derivative exposures where