Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p56
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 158997–161900

position reporting.

ADIs should not apply behavioural assumptions to assets which are expected to repay differently from contractual scheduled principal payments, such as residential mortgages, unless explicitly instructed otherwise. Do not include new business volumes or new asset originations. Report the balance of revolving facilities with no maturity or an unknown maturity, such as credit cards, in column 14 using the balance at the reporting date unless the business is in run-off. If the business is in run-off, report maturities as per the expected run-off schedule.

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

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.

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

Column and row item description

Column 1         Column 1 is a derived column of the closing balance of each row calculated as the sum of columns 2 to 14.
Column 2         Report the balance for items that are at-call or overnight.
Columns 3 to 14  Report the balance for items that have a defined term to maturity in columns 3 to 14 according to their remaining contractual term to maturity as at the reporting date.

                 Report those items where the timing of the receivables is known and receivables with certain cash flows in the appropriate maturity bucket. Other than open maturity repos backed by HQLA1 (which should be reported in column 3), items without a certain or defined contractual maturity must be reported in column 14. Non-performing assets must also be reported in column 14.

Item 1           Item 1 is a derived item calculated as the sum of items 1.1 to 1.3.

                 Report notes and coin in item 1.1. Include Australian and foreign currency notes and coin.

                 Report exchange settlement account (ESA) balances and deposits with the Reserve Bank of Australia (RBA) in item 1.2.

                 Report central bank balances (including required reserves), at-call or term deposits with foreign central banks in item 1.3.

Item 2           Item 2 is a derived item calculated as the sum of items 2.1 and 2.2. Include both trading and investment securities held.

                 Exclude:
                     * securities that have been encumbered which are to be reported in item 4;
                     * securities purchased under agreement to resell (e.g. reverse repo transactions) which are to be reported in item 5; and
                     * self-securitised assets which are to be reported under item 6.

Item 2.1         Item 2.1 is a derived total calculated as the sum of