Document ID: chunk:federal_register_of_legislation:F2023L00407:body:0:p12
Version: federal_register_of_legislation:F2023L00407
Segment Type: other
Provision Reference: 
Character Range: 37364–40098

is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the government-related entity.

           Column 10 is derived as the ratio of column 9 to Tier 1 Capital reported in item 7.
Item 3.1   Item 3.1 is derived as the total of the twenty largest exposures for government-related entities and all exposures for government-related entities which exceed or are equal to five per cent of Tier 1 Capital.

           Columns 5, 6, 7, 8 and 9 of item 3.1 are derived as the sum of columns 5, 6, 7, 8 and 9 of item 3 respectively.

           Column 10 of item 3.1 is derived as the ratio of column 9 of item 3.1 to Tier 1 Capital reported in item 7.

Section B: Large exposures (without credit risk mitigation effects)

Item 4    Report the twenty largest exposures and all large exposures as at the end of the reporting period, measured before the impact of CRM. That is, report the twenty largest exposures regardless of their size in proportion to Tier 1 Capital and also report all exposures which exceed or are equal to ten per cent of Tier 1 Capital, before CRM.

          The removal of the impact of CRM may mean the exposures listed in item 4 might not be the same as those in item 1.

          In column 1, report the counterparty name of the counterparty or the group counterparty name for each exposure.

          In column 2, report the Legal Entity Identifier of the counterparty for each exposure or the Legal Entity Identifier of the principal counterparty if the exposure is to a group of connected counterparties. Otherwise, report N/A if the counterparty or principal counterparty has no Legal Entity Identifier.

          In column 3, report the counterparty sector of the counterparty or the principal counterparty of a group of connected counterparties for each exposure.

          In column 4, report the on-balance sheet exposures relating to the book value of all loans and advances to the counterparty for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends), before CRM.

          In column 5, report the on-balance sheet exposures not relating to loans and advances to the counterparty for each exposure, before CRM.

          In column 6, report the non-market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.

          In column 7, report the market related, off-balance sheet exposures for the counterparty for each exposure, before CRM.

          Column 8 is derived as the total of columns 4, 5, 6 and 7, being the total exposure for the counterparty, before CRM.

          Column 9 is derived as the ratio of column 8 to Tier 1 Capital reported in item 7.

Item 4.1  Item 4.1 is