Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p63
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 182836–186146

< 2 years  2 years to <3 years  3 years to <5 years  5 years to <10 years  >= 10 years
                                                                      (8)                     (9)                      (10)                    (11)                 (12)                 (13)                  (14)
9.  Memo items
  9.1.  Intra-group liabilities (ADIs/banks)
  9.2.  Intra-group liabilities (other legal entities)
  9.3.  Notice period deposits with penalty
  9.4.  Notice period deposits with no penalty
  9.5.  Deposits from Personal Investment Entities treated as retail
    9.5.1.  of which: self-managed superannuation fund deposits
  9.6.  Intermediated deposits
  9.7.  Long-term securitisation funding
  9.8.  Deposits paying less than 0.25 per cent interest per annum
    9.8.1.  Retail and SME
    9.8.2.  Other
  9.9.  Derivative liabilities

10.  Large liability exposures
Counterparty name               Deposits  Other borrowings  Total
(1)                             (2)       (3)               (4)

  10.1.  Total

Reporting Form ARF 210.3.2

Contractual Maturity Mismatch – Funding Liabilities and Capital

Instructions

These instructions assist in the completion of Reporting Form ARF 210.3.2 Contractual Maturity Mismatch – Funding Liabilities and Capital (ARF 210.3.2). ARF 210.3.2 collects information on the contractual maturity profile of funding liabilities and capital of an authorised deposit-taking institution (ADI). In completing this form, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting level

ARF 210.3.2 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic books of the licensed ADI for foreign ADIs.

For the purposes of ARF 210.3.2, where an ADI (or a member of its Level 2 group) is the originating ADI in a securitisation (regardless of whether the securitisation meets APRA's operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI's reported amounts in ARF 210.3.2.

Reporting basis and units of measurement

ARF 210.3.2 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.3.2 in accordance with the Australian Accounting Standards unless otherwise specified.

All items are to be reported in Australian dollars (AUD) and in accordance with the units set out below:

Class of ADI    Units

Bank            Millions of dollars rounded to one decimal place.

All other ADIs  Whole dollars with no decimal place.

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).[4]

Specific instructions

This form captures the contractual maturity profile of an ADI's funding liabilities and funding acquired through securitisation SPVs, capital items and any other secured or unsecured funding.

ADIs must not apply behavioural assumptions to liabilities which are expected to repay differently from contractually scheduled principal payments, such as for