Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p11
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 29504–32459

reserves, including those specified by APRA.
Item 1.1.1.7    Report Minority interests arising from issue of ordinary equity by fully consolidated ADIs or overseas equivalent held by third parties (Level 2 only).
                This is as defined in APS 111.
                Report this value only when reporting at Level 2.

1.1.2. Regulatory Adjustments to Common Equity Tier 1 Capital
Deduct these items in calculating Common Equity Tier 1 Capital in accordance with APS 111.

Column 1  Report the value.

Item 1.1.2.1       Report Deferred tax assets in excess of deferred tax liabilities.
                   This is the value, as at the relevant date, of deferred tax assets (DTA) excluding any deferred tax liabilities (DTL) that have already been netted off elsewhere in accordance with APS 111. These include DTL associated with:
                          * goodwill and other intangibles;
                          * any surplus in a defined benefit fund, of which an ADI is an employer-sponsor, unless otherwise approved in writing by APRA.
                   The reporting entity must net these items on a consistent basis in accordance with the requirements set out in the relevant prudential standards.
                   For the purposes of this item, where the amount of DTL exceeds the amount of DTA, report zero.
                   DTA and DTL amounts are to be determined in accordance with relevant Australian Accounting Standards.
Item 1.1.2.2       Report Net adjustments for ineligible unrealised fair value gains (losses).
                   Report below this line item the net amount of any fair value gains and losses in the banking book and trading book, where the values do not meet the requirements for use of fair values specified in APS 111 (including Attachment A). Report a net gain as a positive figure (which will be deducted from Common Equity Tier 1 Capital) and a net loss as a negative figure (which will be added back to Common Equity Tier 1 Capital).

                   This is a derived item on the reporting form. It is the sum of the amounts reported in items 1.1.2.2.1 and 1.1.2.2.2.

Item 1.1.2.2.1     Report Banking book.
                   This is the net value, as at the relevant date, of any fair value gains and losses in the banking book that do not meet the requirements for use of fair values specified in APS 111. This excludes fair value adjustments reported in 1.1.2.3.
Item 1.1.2.2.2     Report Trading book.
                   This is the net value, as at the relevant date, of any fair value gains and losses in the trading book (as defined in Attachment A of Prudential Standard APS 116 Capital Adequacy: Market Risk (APS 116)) where the values do not meet the requirements for use of fair values specified in APS 111. This excludes fair value adjustments reported in 1.1.2.3.
Item 1.1.2.3       Report Net other fair value adjustments.
                   Report below this line item