Document ID: chunk:federal_register_of_legislation:F2023L01436:body:0:p19
Version: federal_register_of_legislation:F2023L01436
Segment Type: other
Provision Reference: 
Character Range: 53341–56185

credit risk exposures of an IRB ADI that is a significant financial institution. In completing this form, ADIs should refer to APS 180.
Terms highlighted in bold italics are defined in paragraph 18 of this Reporting Standard.
Reporting entity
This form must be completed at Level 1 and Level 2 by an IRB ADI only, that is a significant financial institution.
If an IRB ADI that is a significant financial institution is a subsidiary of an authorised NOHC, the report at Level 2 must be submitted by the ADI's immediate parent NOHC.
Reporting basis and units of measurement
Report all items on ARF 180.2 in accordance with Australian Accounting Standards unless otherwise specified.
Complete items on ARF 180.2 excluding exposures held by New Zealand subsidiaries as at the last day of the stated reporting period (i.e. the relevant quarter).
All items must be reported in Australian dollars (AUD) and in millions of dollars rounded to one decimal place.

An immediate parent NOHC must complete this form in AUD and in accordance with the same units as its subsidiary ADI.
Amounts denominated in foreign currency must be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.
IRB ADIs that are a significant financial institution must report under ARF 180.2 all counterparty credit risk exposures, including exposures for which the ADI adopts the standardised approach to credit risk under APS 112.
Scope
The risk-weighting process used for measuring the off-balance sheet credit exposures of an ADI that is a significant financial institution covers all or part of an IRB ADI's off-balance sheet exposures, including both market-related and non-market related transactions that are subject to the IRB approach to credit risk and the standardised approach to credit risk, except the following specifically excluded items:
    (a)          securitisation exposures, which are subject to the requirements of APS 120; and
    (b)          items subject to capital requirements under APS 116. However, the trading book exposures that expose the ADI to counterparty credit risk are to be included in this form.
IRB ADIs that are significant financial institutions are required to report the components of their CVA risk capital charge through this form.

Specific instructions

Section A: IRB bilateral exposures

This section applies to only those exposures for which an IRB ADI that is a significant financial institution adopts an IRB approach to credit risk.

Item 1 and item 2 collect data in relation to OTC derivative transactions, SFTs and long settlement transactions that are subject to the AIRB or FIRB approach and are not centrally cleared. Items 3 and 4 collect data in relation to OTC derivative transactions, SFTs and long settlement transactions that are subject to the supervisory slotting