Document ID: chunk:federal_register_of_legislation:F2020L01555:body:0:p4
Version: federal_register_of_legislation:F2020L01555
Segment Type: other
Provision Reference: 
Character Range: 8174–15009

stress                  Provision of assets or other financial services  Shared brand                                 Historical support                           Other                                  If column 15 equals yes – provide details
(1)                                   (2)                      (3)                (4)                               (5)                                              (6)                                          (7)                                          (8)                                    (9)                                        (10)  (11)  (12)  (13)  (14)  (15)  (16)

                                                                                  Yes                               Regulated                                        Private non-financial businesses             Sponsor                                      Yes                                    Yes                                        Yes   Yes   Yes   Yes   Yes   Yes
                                                                                  No                                Non-regulated                                    Public non-financial corporations            Debt investor                                No                                     No                                         No    No    No    No    No    No
                                                                                                                                                                     Central banks                                Equity investor
                                                                                                                                                                     Banking institutions                         Other
                                                                                                                                                                     Registered financial corporations
                                                                                                                                                                     Central borrowing authorities
                                                                                                                                                                     Insurance corporations
                                                                                                                                                                     Superannuation funds
                                                                                                                                                                     Financial auxiliaries
                                                                                                                                                                     Securitisers
                                                                                                                                                                     Money-market investment funds
                                                                                                                                                                     Non-money-market financial investment funds
                                                                                                                                                                     Financial institutions n.e.c.
                                                                                                                                                                     National general government
                                                                                                                                                                     State, territory and local government
                                                                                                                                                                     Households
                                                                                                                                                                     Community service organisations
                                                                                                                                                                     Other

Reporting Form ARF 222.2

Exposures to Related Entities – Step-in risk

Instruction Guide
This instruction guide is designed to assist in the completion of Reporting Form ARF 222.2 Exposures to related entities – Step-in risk (ARF 222.2). This form collects information on an authorised deposit-taking institution's (ADI's) exposures to related entities.

In completing this form, ADIs must refer to Prudential Standard APS 222 Associations with Related Entities (APS 222).

General directions and notes

Reporting entity
ARF 222.2 must be completed on a Level 1 basis by all ADIs, with the exception of:

(a)          foreign ADIs; and
(b)          providers of purchased payment facilities.

Securitisation deconsolidation principle
     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 may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; and
(b)          the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI's reported amounts in APRA's regulatory reporting returns.
2.             Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA's operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA's regulatory reporting returns.

Reporting period
This form is to be completed as at the last calendar day of the financial year (within the meaning of the Corporations Act 2001) of the ADI.

Unit of measurement
ADIs must complete the form in whole Australian dollars (no decimal place).

Amounts denominated in foreign currency must be converted to AUD in accordance with Accounting Standard AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Definitions
Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Legal Entity Identifier