Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p17
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 46687–49815

the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support (other than holdings in Additional Tier 1 Capital and Tier 2 Capital instruments) in holding companies of ADIs or equivalent overseas entities held by the reporting entity.

                   For the purposes of this item, exclude equity exposures where:

                        1.           the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or

                        2.           the equity exposure is held under a legal agreement on behalf of:

                             * at Level 1 - an external third party, even if held in the name of the reporting entity; or
                             * at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group).

Item 1.1.2.15.1.3  Report Insurers, including holding companies of insurers, or other financial institutions other than ADIs, authorised NOHCs or equivalent overseas entities.
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support (other than holdings in Additional Tier 1 Capital and Tier 2 Capital instruments) in insurers, including holding companies of insurers, or other financial institutions other than ADIs, authorised NOHCs or equivalent overseas entities held by the reporting entity.

                   For the purposes of this item, exclude equity exposures where:

                        1.           the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five days of the date of issue. If the equity instrument is not disposed of within five days of issuance, it must be reported; or

                        2.           the equity exposure is held under a legal agreement on behalf of:

                             * at Level 1 - an external third party, even if held in the name of the reporting entity; or
                             * at Level 2 - a party outside the Level 2 consolidated group, even if held in the name of the reporting entity (or another member of its Level 2 consolidated group).

Item 1.1.2.15.2    Report Commercial (non-financial) entities.
                   This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support in non-financial institutions (i.e. entities that do not meet the definition of 'financial institution' in APS 001) held by the reporting entity.[7]

                   For the purposes of this item, exclude equity exposures where:

                        1.              the equity exposure is acquired through underwriting of a new equity instrument and the equity instrument is disposed of within five