Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p15
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 40697–44167

deducted under APS 120;

                        7.           any non-senior securitisation exposures that are required to be deducted under APS 120;

                        8.           all securitisation exposures that do not meet the due diligence requirements of APS 120;

                        9.             all resecuritisation exposures; and

                       10.             any other specific deductions in accordance with APS 120.

                   This item excludes start-up and other establishment costs that have been capitalised.

Item 1.1.2.11      Report Surplus in any ADI-sponsored defined benefit superannuation plan.
                   This is the value, at the relevant date, of any surplus in a defined benefit fund of which an ADI is an employer-sponsor, unless otherwise approved in writing by APRA. This is the value, as at the relevant date, of the aggregate surpluses in employer-sponsored defined benefit superannuation plans, net of DTL that would be extinguished if the assets involved become impaired or derecognised under the Australian Accounting Standards (refer to APS 111).

                   Report this item for superannuation funds as follows, where applicable:

                        1.           at Level 1, in any of the reporting entity's employer-sponsored defined benefit superannuation funds; or

                        2.           at Level 2, in any of the reporting entity's or other Level 2 group member's employer-sponsored defined benefit superannuation funds.

                   Surpluses and deficits must not be netted across employer-sponsored defined benefit superannuation plans.

Item 1.1.2.12      Report Deficit in any ADI-sponsored defined benefit superannuation plan not already reflected in Common Equity Tier 1 Capital.
                   This is the value, as at the relevant date, of the aggregate deficits in employer-sponsored defined benefit superannuation plans.

                   Report this item for superannuation funds as follows, where applicable:

                        1.           at Level 1, in any of the reporting entity's employer-sponsored defined benefit superannuation funds; or

                        2.           at Level 2, in any of the reporting entity's or other Level 2 group member's employer-sponsored defined benefit superannuation funds.

                   For the purposes of this item, only include deficits to the extent not already reflected in Common Equity Tier 1 Capital before adjustment. Surpluses and deficits must not be netted across employer-sponsored defined benefit superannuation plans.
Item 1.1.2.13      Report Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital and Tier 2 Capital.
                   A shortfall will arise where the amount of Additional Tier 1 or Tier 2 Capital is insufficient to cover the amount of adjustments required to be made from these categories of capital.

Item 1.1.2.14      Report Other Common Equity Tier 1 Capital adjustments.
                   This is the value, as at the relevant date, of any other Common Equity Tier 1 Capital adjustments as required under APS 111.
Item 1.1.2.15      Equity exposures (non-Additional Tier 1 or Tier 2 Capital instruments) and other capital support provided to:
                   Do not report threshold deductions here. Report amounts above the threshold in 1.1.2.16. Amounts below the threshold are to