Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p25
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 68165–70973

risk.
          This item only applies to ADIs with IRB approval. This item captures corporate - IPRE exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary.
Item 4.5  Report Corporate – other credit risk.
          For ADIs with IRB approval, this item captures corporate – other exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary.
          For ADIs without IRB approval, this item captures claims on corporates as defined in the RBNZ's BPR 131.
Item 4.6  Report Retail – residential mortgage credit risk.
          For ADIs with IRB approval, this item captures retail - residential mortgage exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary.
          For ADIs without IRB approval, this item captures residential mortgage loans (RML) as defined in the RBNZ's BPR 131.
Item 4.7  Report Retail – other credit risk.
          This item only applies to ADIs with IRB approval. This item captures retail - other exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary.
Item 4.8  Report All other credit risk (including fixed assets, equity, leases, etc).
          This item captures all other credit risk exposures of a New Zealand banking subsidiary within the scope of the RBNZ's BPR 133 and/or BPR 131 and not included in any of the above items.
Item 4.9  Total RWA for New Zealand subsidiaries.
          This item is automatically populated and is the sum of 4.1 to 4.8.

     1.      Other charges as required by APRA

Column 1  Report the value.

Item 5.1  Report the RWA equivalent amount of the adjustment to credit risk regulatory capital charge if APRA has required an additional credit risk regulatory capital requirement that is not captured by ARS 112.0 or ARS 113.0.
          Unless directed otherwise by APRA, RWA overlays associated with exposures within the scope of ARS 112 must be reported in item 5.1 of ARS 110 only.
          Unless directed otherwise by APRA, RWA overlays associated with exposures within the scope of ARS 113 must be reported in ARS 113 only.
          Unless directed otherwise by APRA, RWA overlays associated with exposures within the scope of ARS 110 Section B items 4.1 to 4.8 (Credit risk New Zealand subsidiaries) must be reported in ARS 110 Section B items 4.1 to 4.8 only.
Item 5.2  Report the RWA equivalent amount of the adjustment to operational risk regulatory capital charge if APRA has required an additional operational risk regulatory capital requirement that is not captured by ARS 115.0.
Item 5.3  Report the RWA equivalent amount of the adjustment to IRRBB regulatory capital charge if APRA has required an additional IRRBB regulatory capital requirement that is not captured by ARS 117.1.
Item 5.4  Report the RWA equivalent