Document ID: chunk:federal_register_of_legislation:F2023L00417:body:0:p90
Version: federal_register_of_legislation:F2023L00417
Segment Type: other
Provision Reference: 
Character Range: 278455–281382

to meet market expectations, then these excess assets must be reported as encumbered. For encumbered assets, an ADI must first report their value in the appropriate column according to residual maturity at the carrying value on the balance sheet, and not the value assigned to it for the purposes of the encumbrance transaction. The ADI must then report that same value in the appropriate row according to the remaining period of encumbrance. Collateral must be considered encumbered for the term of the repo or secured transaction, even if the actual maturity of the collateral is shorter than that of the repo or secured transaction.

Assets encumbered as part of repos contracted with the RBA without a maturity date ('open' repos) may be reported as being encumbered for a remaining period of < 6 months.

Secured financing transactions

The RSF for secured financing transactions is to be determined in accordance with Attachment C of APS 210.

On-balance sheet assets

Unless otherwise indicated, exclude all non-performing loans and securities in default from the reporting items below.

Item 20  Report all notes and coins immediately available to meet obligations.
Item 21  Report the total amount held in central bank reserves, including overnight deposits and term deposits with a central bank and funds maintained in the ADI's exchange settlement account with the RBA as a buffer for payment settlement purposes that are obtained through repos contracted with the RBA without a maturity date ('open' repos).

Item 22  Report all trade date receivables arising from the sale of financial instruments, foreign currencies and commodities that (i) are expected to settle within the standard settlement cycle or period for the relevant exchange or type of transaction or (ii) have failed to, but are still expected to, settle.

Item 23  Report all loans to financial institution counterparties where the loan is secured against HQLA1, and where the ADI has the ability to freely re-hypothecate the received collateral for the life of the loan. Exclude operational deposits held at other ADIs.

           Report all unencumbered loans in the appropriate maturity buckets according to their residual maturity in item 23.1.

           Report all encumbered loans in the appropriate maturity buckets according to their residual maturity and in items 23.2.1 to 23.2.3 according to the remaining period of encumbrance.
Item 24  Report all other loans to financial institution counterparties, including loans secured against collateral other than HQLA1 and loans secured by HQLA1 where the ADI does not have the ability to freely re-hypothecate the received collateral for the life of the loan. Exclude operational deposits held at other ADIs.

           Report all unencumbered loans in the appropriate maturity buckets according to their residual maturity in item 24.1.

           Report all encumbered loans in the