Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p9
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 23855–26963

with no decimal place.

Amounts denominated in foreign currency are to be converted to AUD in accordance with Australian Accounting Standard AASB 121 The Effects of Changes in Foreign Exchange Rates.[5]

Percentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.

Specific instructions
The following instructions are applicable at Level 1 and (where relevant) Level 2.

Regulatory adjustments or deductions that would increase regulatory capital should be reported as a negative and adjustments or deductions that would decrease regulatory capital should be reported as a positive.

Section A: Level 1 / Level 2 Regulatory Capital

1. Tier 1 Capital

1.1 Common Equity Tier 1 Capital

1.1.1 Common Equity Tier 1 before regulatory adjustments
Column 1  Report the value.

Item 1.1.1.1    Report Paid-up ordinary share capital.
                This is the value, as at the relevant date, of paid-up ordinary share capital.

                For the purposes of this item, only include proceeds of issues that have been received by the issuer. Any partly paid issue is reported only to the extent that it has been paid-up.

Item 1.1.1.2    Report Mutual Equity Interests.
                This is the value, as at the relevant date, of all mutual equity interests on issue up to a maximum limit of 25 percent of the ADI's total Common Equity Tier 1 Capital before applying regulatory adjustments.

                For the purposes of this item, only include proceeds of issues that have been received by the issuer. Any partly paid issue is reported only to the extent that it has been paid-up.

Item 1.1.1.3    Report Retained earnings.
                This is the value, as at the relevant date, of retained earnings. For the purposes of this item, exclude the value of all current year earnings

Item 1.1.1.4    Report Current year earnings (excluding upfront fee income).
                This is the value, as at the relevant date, of current year profits (or losses), as determined in accordance with of APS 111. Current year earnings must take into account:

                     1.           negative goodwill;

                     2.           the unwinding of any discount on credit loss provisions;

                     3.           expected tax expenses;

                     4.           dividends when declared in accordance with Australian Accounting Standards; and

                     5.           the proceeds from any dividend reinvestment plan pending the issuance of ordinary shares, as agreed with APRA.

                Exclude from this any amounts that relate to current year profits from upfront fee income.

Item 1.1.1.5    Report Current year earnings - Upfront fee income.
                This is the value, as at the relevant date, of current year profits (or losses), that relate to upfront fee income as determined in accordance with APS 111.

Item 1.1.1.6    Report Accumulated other comprehensive income (and other reserves).
                This is a derived item.