Document ID: chunk:federal_register_of_legislation:F2017L01026:body:0:p6
Version: federal_register_of_legislation:F2017L01026
Segment Type: other
Provision Reference: 
Character Range: 14730–17920

and Ultimate Risk Exposures — Domestic Entity

Instructions

These instructions assist in the completion of Reporting Form ARF 731.3A International Banking Statistics- Immediate and Ultimate Risk Exposures - Domestic Entity (ARF 731.3A) and is based on the Bank for International Settlements (BIS) Guidelines for reporting the BIS international banking statistics (BIS Guide). Reporting entities are encouraged to consult the BIS Guide for a detailed discussion of the rationale for, and uses of, the international banking statistics:
http://www.bis.org/statistics/bankstatsguide.htm

ARF 731.3A has two purposes:

     * to provide information on the international exposures of Australian-owned banks; and

     * to satisfy Australia's obligation to the BIS in providing aggregate international banking statistics for Australia. These are available, along with statistics from other countries, on the BIS website (http://www.bis.org/statistics/index.htm).

ARF 731.3A is part of the international exposures forms. The four forms (listed below) make up the suite of international exposures forms.

     * Reporting Form ARF 731.1 International Banking Statistics - Locational Data (ARF 731.1) collects data on claims and liabilities broken down by currency, counterparty sector, and counterparty country on a domestic books basis.

     * ARF 731.3A collects data on claims broken down by counterparty country, maturity and counterparty sector on the greater of a Level 1 or Level 2 basis.

     * Reporting Form ARF 731.3B International Banking Statistics - Immediate and Ultimate Risk Exposures – Foreign Entity (ARF 731.3B) collects data on claims broken down by counterparty country, maturity and counterparty sector on a domestic book basis.

     * Reporting Form ARF 731.4 International Banking Statistics - Balance Sheet Items (ARF 731.4) collects a small number of balance sheet items for Australian-owned banks on the greater of Level 1 or Level 2 basis.

Australian-owned banks complete ARF 731.1, ARF 731.3A and ARF 731.4.

Foreign subsidiary banks and branches of foreign banks complete ARF 731.1 and ARF 731.3B.

Reporting level

ARF 731.3A is to be completed by all Australian-owned banks. Data are to be reported on a Level 2 consolidated basis (or Level 1 where there is no Level 2 entity).

Australian-owned banks should report consolidated data on the cross-border claims of their offices worldwide, and the claims of their foreign affiliates on residents of the countries where the affiliates are located. Australian-owned banks should also report positions vis-á-vis residents of Australia i.e. total domestic claims.

Reporting entities should also include claims in all currencies including AUD vis-à-vis residents of Australia.

Securitisation deconsolidation principle

Except as otherwise specified in these instructions, the following applies:

     1. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA's operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):

        (a)          special purpose vehicles (SPVs) holding securitised assets