Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p71
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 210414–213470

balance at
                                                                         Actual Balance  3 months             6 months  12 months  24 months  36 months
                                                                         (1)             (2)                  (3)       (4)        (5)        (6)
20.  Covered Bonds
  20.1.  Cover pool assets used as collateral for covered bond issuance
  20.2.  Overcollateralisation
  20.3.  Assets in Australia
  20.4.  Cover pool as a proportion of assets in Australia

Reporting Form ARF 210.4

3-year Funding Plan

Instructions

These instructions assist in the completion of Reporting Form ARF 210.4 3-year Funding Plan (ARF 210.4). ARF 210.4 collects information on the actual balance as at the reporting date and forecast balance at future time points out to three years of on-balance sheet and selected off-balance sheet items 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 210.4 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 210.4, 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 210.4.

Reporting basis and units of measurement

ARF 210.4 is to be completed as at the last day of the relevant reporting period, i.e. as at the ADI's end of financial year.

Report all items on ARF 210.4 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).[5]

Specific instructions

The breakdown of items in ARF 210.4 is a quantification of the ADI's 3-year funding strategy. Reporting categories in ARF 210.4 mirror that of Reporting Form ARF 210.3.1 Contractual Maturity Mismatch – Funded Assets (ARF 210.3.1) and Reporting Form ARF 210.3.2 Contractual Maturity Mismatch – Funding Liabilities and Capital (ARF 210.3.2).

Report the actual balance in column 1, and forecast balance at 3 months, 6 months, 12 months, 24 months and 36 months in columns 2 to 6 respectively from the reporting date.

ADIs must not net asset and liability items in relation to disclosure of data required in