Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p12
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
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Character Range: 32193–35128

(APS 116)) where the values do not meet the requirements for use of fair values specified in APS 111. This excludes fair value adjustments reported in 1.1.2.3.
Item 1.1.2.3       Report Net other fair value adjustments.
                   Report below this line item the net amount of other required adjustments specified by APRA in accordance with APS 111 for unrealised fair value gains and losses. Report a net gain as a positive figure where the values do not meet the requirements for use of fair values specified in APS 111 (including Attachment A). Report a net gain as a positive figure (which will be deducted from Common Equity Tier 1 Capital) and a net loss as a negative figure (which will be added back to Common Equity Tier 1 Capital).

                   This is a derived item on the reporting form. It is the sum of the amounts reported in items 1.1.2.3.1 and 1.1.2.3.2.
Item 1.1.2.3.1     Report Net fair value gains (losses) on effective cash flow hedge.
                   This is the value, as at the relevant date, of the cash flow hedge reserve that relates to the hedging of items that are not recorded at fair value on the accounting balance sheet (including projected cash flows). Any gains on hedges are to be reported as a positive figure and any losses on hedges reported as a negative figure.
Item 1.1.2.3.2     Report Net unrealised fair value gains (losses) from changes in the ADI's own creditworthiness.
                   This is the value, as at the relevant date, of any net unrealised fair value gains and losses arising from changes in the reporting entity's creditworthiness. A gain may arise, for example, from a reduction in fair value of the reporting entity's outstanding debt due to a change in credit rating.

Item 1.1.2.4       Report Goodwill.
                   This is the value, as at the relevant date, of goodwill arising from an acquisition, net of adjustments to profit or loss reflecting any changes arising from 'impairment' of goodwill. The amount of goodwill to be deducted is net of any associated DTL that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards.

Item 1.1.2.5       Report Intangible component of investments in subsidiaries and other entities.
                   This is the value, as at the relevant date, of the intangible component of investments in subsidiaries arising on acquisition, net of amortisation and impairment.

                   Intangible assets are defined in accordance with the Australian Accounting Standards, but also include any other assets designated as intangible under APS 111. These include capitalised expenses (see line items 1.1.2.6 and 1.1.2.6.1 to 1.1.2.6.6 below) and mortgage servicing rights.

Item 1.1.2.6       Report Capitalised expenses.
                   This is the value, at the relevant date, of total capitalised expenses, in accordance with APS