Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p75
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 222357–225107

position of an authorised deposit-taking institution (ADI). In completing this form, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting level

For locally incorporated ADIs, ARF 210.5 is to be completed at a Level 1 and Level 2 consolidation or as specified at the time of request by APRA. For foreign ADIs, ARF 210.5 is to be completed on the domestic books of the licensed ADI or as specified at the time of request by APRA.

For the purposes of reporting on this form, where an ADI (or a member of its Level 2 group) is the originating ADI in a securitisation (regardless of whether the securitisation meets APRA's operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation), the cash flows corresponding to the assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included in the amounts reported in this form.

Reporting basis and units of measurement

ARF 210.5 is to be completed based on data as at close of business the previous business day.

Amounts are to be reported in millions of Australian dollars (AUD) rounded to one decimal place. Percentage items should also be completed to one decimal place.

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).[6]

Specific instructions

ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed by APRA.

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in paragraph 21 of this Reporting Standard.

Outflows are denominated as positive numbers while inflows are negative numbers. Do not double count items.

An amount must be entered in each field. If the item is not applicable or there is no amount to be reported, enter a zero amount.

Item 1: Unencumbered liquid assets
Item 1 collects information on total unencumbered liquid asset stock.

LCR ADIs should report all items net of any applicable margin requirements.

With the exception of item 1.3, if an MLH ADI's systems do not allow for margin calculations, the MLH ADI can report gross amounts. Adjustment for margins should be consistent in ARF 210.2 and ARF 210.5.

Column 1  Report the balance as at the reporting date.

Column 2  Report the balance as at five business days prior to the reporting date.

Column 3  Column 3 is a derived item reporting the change as a dollar amount. In this column, a positive number represents an increase from five business days