Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p39
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 108781–111765

liquid assets (Section A), the associated cash inflows cannot also be counted as cash inflows in Section C.

For all cash inflow items report the total known contractual cash inflows from outstanding exposures that are fully performing and for which the ADI has no reason to expect a default within the 30-day time horizon. Where applicable, cash inflows should include interest that is expected to be received during the 30-day time horizon.

The following items must not be included as inflows:

    * pre-payments on loans (not due within 30 days);

    * credit facilities, liquidity facilities or other contingent funding facilities (other than item 21.5) that the ADI holds at other institutions for its own purposes; and

    * deposits held at other financial institutions for operational activities as outlined in paragraphs 47 to 50 of Attachment A of APS 210.

Item 19     Item 19 is a derived item calculated as the sum of items 19.1 and 19.2.

            Report all outstanding secured lending transactions with remaining maturities within the 30 calendar day stress horizon. Include any transaction in which the ADI has extended a collateralised loan in cash, such as reverse repo transactions and securities borrowing.

            Report any collateral swaps where the ADI has extended a collateralised loan in the form of assets other than cash in item 22.
Item 19.1   Item 19.1 is a derived item calculated as the sum of items 19.1.1, 19.1.2, 19.1.3, 19.1.4, 19.1.5, 19.1.6, 19.1.7 and 19.1.8 of secured lending transactions where the collateral obtained is not re-hypothecated.

            Items 19.1.5 and 19.1.5.1 are to be completed by ADIs that have a secured CLF with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA must enter a zero amount in items 19.1.5 and 19.1.5.1.

            Include transactions where the collateral received is in the form of HQLA1, HQLA2, RBNZ eligible securities and eligible CLF securities that are not re-hypothecated and are legally and contractually available for the ADI's use in the appropriate line items of Section A as well as in item 19.1.

            Report both the amount of funds extended and the value of the underlying collateral received.

            Report the amount of funds extended in the following items:

                * transactions secured by HQLA1 in item 19.1.1;

                * transactions secured by HQLA2A in item 19.1.2;

                * transactions secured by RMBS HQLA2B in item 19.1.3;

                * transactions secured by non-RMBS HQLA2B in item 19.1.4;

                * transactions secured by eligible CLF securities in item 19.1.5;

                * transactions secured by RBNZ eligible securities in item 19.1.6;

                * collateralised loans extended to customers for the purpose of taking leveraged trading positions (margin loans) made against other collateral (excluding those reported in items 19.1.1,