Document ID: chunk:federal_register_of_legislation:F2023L00406:body:0:p7
Version: federal_register_of_legislation:F2023L00406
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subject to prior notification

Reporting Form ARF 120.2

Securitisation — Supplementary Items

Instructions

This form captures collects information related to an ADI's involvement in securitisation programs that it has established. It also collects information on securitisation programs established by third parties to which the ADI sells assets, provides facilities, or in which it invests. The information collected in this form is not used in calculating the regulatory capital relating to an ADI's securitisation exposures. In completing this form, ADIs should refer to Prudential Standard APS 120 Securitisation (APS 120). Information reported on this form is required primarily for prudential purposes.

Reporting entity

ARF 120.2 must be completed at Level 1 and Level 2 by all ADIs, with the exception of providers of purchased payment facilities. If an ADI is a subsidiary of an authorised NOHC, the report at Level 2 is to be provided by the ADI's immediate parent NOHC.

Reporting basis and units of measurement

Report all items on ARF 120.2 in accordance with the Australian Accounting Standards unless otherwise specified.

Complete items on ARF 120.2 excluding exposures held by New Zealand subsidiaries as at the last day of the stated reporting period (i.e. the relevant quarter) and submit to APRA within 35 calendar days of the end of the relevant reporting period.

Report all items in Australian dollars (AUD) and in accordance with the units set out below:

Class of ADI                Units

Reporting Category B ADIs   Millions of dollars rounded to one decimal place.

 Reporting Category A ADIs  Whole dollars with no decimal place.

An immediate parent NOHC must complete this form in AUD and in accordance with the same units as its subsidiary ADI.

Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.[1]

Specific instructions

The following instructions are applicable at Level 1 and (where relevant) Level 2. Report all required items on this form, regardless of whether or not they are consolidated for accounting purposes or the reporting of regulatory capital.

Do not include any securitisation exposures held in the trading book. Report these on Reporting Form ARF 116.0 Market Risk.

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 17 of this Reporting Standard.

1. Securitised assets

Item 1 collects information about an originating ADI's assets that are securitised. Do not report any self-securitisation structures or other securitisation arrangements with overseas central banks under item 1.

Reporting basis: report item 1 as at the end of the reporting period.

Item 1.1  For item 1.1 report all securitised assets of an originating ADI.

          Report the outstanding