Item 1.1.1.1 | Report Paid-up ordinary share capital. This is the value, as at the relevant date, of paid-up ordinary share capital. For the purposes of this item, only include proceeds of issues that have been received by the issuer. Any partly paid issue is reported only to the extent that it has been paid-up. |
Item 1.1.1.2 | Report Mutual Equity Interests. This is the value, as at the relevant date, of all mutual equity interests on issue up to a maximum limit of 25 percent of the ADI’s total Common Equity Tier 1 Capital before applying regulatory adjustments. For the purposes of this item, only include proceeds of issues that have been received by the issuer. Any partly paid issue is reported only to the extent that it has been paid-up. |
Item 1.1.1.3 | Report Retained earnings. This is the value, as at the relevant date, of retained earnings. For the purposes of this item, exclude the value of all current year earnings |
Item 1.1.1.4 | Report Current year earnings (excluding upfront fee income). This is the value, as at the relevant date, of current year profits (or losses), as determined in accordance with of APS 111. Current year earnings must take into account: - negative goodwill;
- the unwinding of any discount on credit loss provisions;
- expected tax expenses;
- dividends when declared in accordance with Australian Accounting Standards; and
- the proceeds from any dividend reinvestment plan pending the issuance of ordinary shares, as agreed with APRA.
Exclude from this any amounts that relate to current year profits from upfront fee income. |
Item 1.1.1.5 | Report Current year earnings - Upfront fee income. This is the value, as at the relevant date, of current year profits (or losses), that relate to upfront fee income as determined in accordance with APS 111. |
Item 1.1.1.6 | Report Accumulated other comprehensive income (and other reserves). This is a derived item. It is the sum of the amounts reported in items 1.1.1.6.1 through 1.1.1.6.8. |
Item 1.1.1.6.1 | Report Unrealised gains and losses on investment securities. This is the value, as at the relevant date, of unrealised gains and losses on debt and equity instruments measured at fair value through other comprehensive income in accordance with Australian Accounting Standards. |
Item 1.1.1.6.2 | Report Gains and losses on cash flow hedges. This is the value, as at the relevant date, of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument as determined in accordance with Australian Accounting Standards. |
Item 1.1.1.6.3 | Report Foreign currency translation reserve. This is the value, as at the relevant date, of the reserve relating to exchange rate differences arising on translation of assets and liabilities to the presentation currency in accordance with Australian Accounting Standards. |
Item 1.1.1.6.4 | Report Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation. This is the value, as at the relevant date, of the unrealised fair value gain or loss of a hedging instrument that is determined to be an effective hedge of the net investment in a foreign operation, in accordance with Australian Accounting Standards. |
Item 1.1.1.6.5 | Report Property revaluation reserve. This is the value, as at the relevant date, of the balance of the reserve relating to the revaluation of property in accordance with of APS 111. |
Item 1.1.1.6.6 | Report Reserves from equity-settled share-based payments. This is the value of reserves associated with equity-settled share-based payments granted to employees as part of their remuneration package. Exclude reserves associated with equity-settled share-based payments to employees involving the purchase of existing shares from this item and from other components of capital reported in this form in accordance with APS 111. |
Item 1.1.1.6.7 | Report General reserve. General reserves are created from the appropriation of profits by an ADI (or the group it heads) after the payment of all dividends and tax. Exclude provisions held against performing exposures that represent unidentified losses from this item. |
Item 1.1.1.6.8 | Report Any other accumulated other comprehensive income (including other reserves specified by APRA). This is the value, as at the relevant date, of other reserves, including those specified by APRA. |
Item 1.1.1.7 | Report Minority interests arising from issue of ordinary equity by fully consolidated ADIs or overseas equivalent held by third parties (Level 2 only). This is as defined in APS 111. Report this value only when reporting at Level 2. |
Item 1.1.2.1 | Report Deferred tax assets in excess of deferred tax liabilities. This is the value, as at the relevant date, of deferred tax assets (DTA) excluding any deferred tax liabilities (DTL) that have already been netted off elsewhere in accordance with APS 111. These include DTL associated with: - goodwill and other intangibles;
- any surplus in a defined benefit fund, of which an ADI is an employer-sponsor, unless otherwise approved in writing by APRA.
The reporting entity must net these items on a consistent basis in accordance with the requirements set out in the relevant prudential standards. For the purposes of this item, where the amount of DTL exceeds the amount of DTA, report zero. DTA and DTL amounts are to be determined in accordance with relevant Australian Accounting Standards. |
Item 1.1.2.2 | Report Net adjustments for ineligible unrealised fair value gains (losses). Report below this line item the net amount of any fair value gains and losses in the banking book and trading book, where the values do not meet the requirements for use of fair values specified in APS 111 (including Attachment A). Report a net gain as a positive figure (which will be deducted from Common Equity Tier 1 Capital) and a net loss as a negative figure (which will be added back to Common Equity Tier 1 Capital). This is a derived item on the reporting form. It is the sum of the amounts reported in items 1.1.2.2.1 and 1.1.2.2.2. |
Item 1.1.2.2.1 | Report Banking book. This is the net value, as at the relevant date, of any fair value gains and losses in the banking book that do not meet the requirements for use of fair values specified in APS 111. This excludes fair value adjustments reported in 1.1.2.3. |
Item 1.1.2.2.2 | Report Trading book. This is the net value, as at the relevant date, of any fair value gains and losses in the trading book (as defined in Attachment A of Prudential Standard APS 116 Capital Adequacy: Market Risk (APS 116)) where the values do not meet the requirements for use of fair values specified in APS 111. This excludes fair value adjustments reported in 1.1.2.3. |
Item 1.1.2.3 | Report Net other fair value adjustments. Report below this line item the net amount of other required adjustments specified by APRA in accordance with APS 111 for unrealised fair value gains and losses. Report a net gain as a positive figure where the values do not meet the requirements for use of fair values specified in APS 111 (including Attachment A). Report a net gain as a positive figure (which will be deducted from Common Equity Tier 1 Capital) and a net loss as a negative figure (which will be added back to Common Equity Tier 1 Capital). This is a derived item on the reporting form. It is the sum of the amounts reported in items 1.1.2.3.1 and 1.1.2.3.2. |
Item 1.1.2.3.1 | Report Net fair value gains (losses) on effective cash flow hedge. This is the value, as at the relevant date, of the cash flow hedge reserve that relates to the hedging of items that are not recorded at fair value on the accounting balance sheet (including projected cash flows). Any gains on hedges are to be reported as a positive figure and any losses on hedges reported as a negative figure. |
Item 1.1.2.3.2 | Report Net unrealised fair value gains (losses) from changes in the ADI’s own creditworthiness. This is the value, as at the relevant date, of any net unrealised fair value gains and losses arising from changes in the reporting entity's creditworthiness. A gain may arise, for example, from a reduction in fair value of the reporting entity's outstanding debt due to a change in credit rating. |
Item 1.1.2.4 | Report Goodwill. This is the value, as at the relevant date, of goodwill arising from an acquisition, net of adjustments to profit or loss reflecting any changes arising from ‘impairment’ of goodwill. The amount of goodwill to be deducted is net of any associated DTL that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards. |
Item 1.1.2.5 | Report Intangible component of investments in subsidiaries and other entities. This is the value, as at the relevant date, of the intangible component of investments in subsidiaries arising on acquisition, net of amortisation and impairment. Intangible assets are defined in accordance with the Australian Accounting Standards, but also include any other assets designated as intangible under APS 111. These include capitalised expenses (see line items 1.1.2.6 and 1.1.2.6.1 to 1.1.2.6.6 below) and mortgage servicing rights. |
Item 1.1.2.6 | Report Capitalised expenses. This is the value, at the relevant date, of total capitalised expenses, in accordance with APS 111 and the Australian Accounting Standards. This is a derived item. It is the sum of the amounts reported in items 1.1.2.6.1 through to 1.1.2.6.6. |
Item 1.1.2.6.1 | Report Loan and lease origination fees and commissions paid to mortgage originators and brokers. This is the value, as at the relevant date, of capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers. Loan/lease origination/broker fees and commissions that are capitalised as an asset are to be set off against the balance of upfront loan/lease fees associated with the lending portfolios that are treated as deferred income and recognised as a liability. Where the net amount for loan/ lease origination fees and commissions has a: - positive balance, report this item as a positive figure;
- negative balance, provided the deferred income satisfies the criteria set out in APS 111, report this item as a negative figure. Where the criteria are not satisfied, report this item as zero.
|
Item 1.1.2.6.2 | Report Costs associated with debt raisings. This is the value, as at the relevant date, of costs associated with debt raisings and other similar transaction-related costs that are capitalised as an asset. |
Item 1.1.2.6.3 | Report Costs associated with issuing capital instruments. This is the value, as at the relevant date, of capitalised costs associated with issuing capital instruments if not already charged to profit and loss. |
Item 1.1.2.6.4 | Report Information technology software costs. This is the value, as at the relevant date, of information technology software costs, capitalised in accordance with Australian Accounting Standards. |
Item 1.1.2.6.5 | Report Securitisation start-up costs. This is the value, as at the relevant date, of capitalised securitisation start-up costs. The balance of any securitisation start-up costs and other establishment costs that are capitalised and deferred as an asset must be netted off against the balance of any deferred fee income relating to securitisation schemes deferred as a liability. Report any positive net balance of capitalised securitisation start-up costs as a positive figure. Any surplus of up-front fee income received over deferred costs may be reported as a negative figure provided the up-front fee income received satisfies the criteria set under APS 111. Otherwise, report this item as zero |
Item 1.1.2.6.6 | Report Other capitalised expenses. Report all other capitalised expenses not captured in items 1.1.2.6.1 to 1.1.2.6.5. |
Item 1.1.2.7 | Report Any other intangible assets not included above. This is the value, as at the relevant date, of other intangible assets, as required to be deducted under APS 111. This item consists of intangible assets other than those included in items above (i.e. items 1.1.2.4 to 1.1.2.6 above). |
Item 1.1.2.8 | Report Covered bonds – excess assets in cover pool. This is the value, as at the relevant date, of assets in cover pools that do not qualify for treatment as assets of the ADI in accordance with section 31D of the Banking Act 1959 (refer to Prudential Standard APS 121 Covered Bonds (APS 121)). |
Item 1.1.2.9 | Report Holdings of own Common Equity Tier 1 Capital instruments and any unused trading limit agreed with APRA. This is the value, as at the relevant date, of the reporting entity's holdings of its own Common Equity Tier 1 Capital instruments, unless exempted by APRA or eliminated through the application of Australian Accounting Standards. Include any unused trading limit on these instruments agreed with APRA and own Common Equity Tier 1 Capital instruments that the ADI could be contractually obliged to purchase, regardless of whether they are held on the banking or trading books. Refer to APS 111. |
Item 1.1.2.10 | Report Common Equity Tier 1 specific adjustments relating to securitisation (excluding securitisation start-up costs). This is the value, as at the relevant date, of the following securitisation-related items: - gain on sale, including expected future income from a securitisation exposure that the reporting entity reports as an on-balance sheet asset or profit, until irrevocably received;
- funds provided by the reporting entity to establish a spread, reserve or similar account, until the funds are irrevocably paid to the ADI;
- the difference between the book value and the amount received by the ADI, where the originating ADI transfers exposures to an SPV below their book value, unless it is written off in the reporting ADI's profit and loss (and capital) accounts;[6]
- any positive mark-to-market value of a basis swap provided to a securitisation, that the ADI has reported as an on-balance sheet asset or profit before it has been irrevocably received;
- any negative mark-to-market value of a basis swap where an originating ADI becomes, or is likely to become, a net payer over the life of the swap;
- any senior-securitisation exposures that are required to be deducted under APS 120;
- any non-senior securitisation exposures that are required to be deducted under APS 120;
- all securitisation exposures that do not meet the due diligence requirements of APS 120;
- all resecuritisation exposures; and
- 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: - at Level 1, in any of the reporting entity's employer-sponsored defined benefit superannuation funds; or
- 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: - at Level 1, in any of the reporting entity's employer-sponsored defined benefit superannuation funds; or
- 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 be included in RWA Section B. |
Item 1.1.2.15.1 | Financial institutions 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 financial institutions (as defined in APS 001), held by the reporting entity. For the purposes of this item, exclude equity where: - 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
- 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 1.1.2.15.1.1 | Report Other ADIs or overseas equivalents, and their subsidiaries. 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 other ADIs or overseas equivalents, and their subsidiaries, held by the reporting entity. For the purposes of this item, exclude equity exposures where: - 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
- 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 1.1.2.15.1.2 | Report Holding companies of ADIs and 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 holding companies of ADIs or equivalent overseas entities held by the reporting entity. For the purposes of this item, exclude equity exposures where: - 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
- 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: - 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
- 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: - 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
- the equity exposure or other capital investment 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;
- 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); or
- the equity exposure or other capital investment is held on the ADI’s trading book.
|
Item 1.1.2.15.3 | Report Non-consolidated subsidiaries (Level 2 only). This is the value, as at the relevant date, of direct, indirect and synthetic equity exposures, guarantees and other capital support in non-consolidated subsidiaries, whether regulated or unregulated, as defined in Attachment B of APS 001. Report this value only when reporting at Level 2. |
Item 1.1.2.16 | Report Adjustments for equity investments in subsidiaries above threshold as per APS 111. Report amounts above the threshold here. Amounts below the threshold are to be included in RWA Section B. Report this value only when reporting at Level 1. |
Item 1.1.2.17 | Report Guarantees or credit derivatives that provide for a materiality threshold. This is the value, as at the relevant date, of any guarantee, or credit derivative covering a credit exposure of the ADI, that provides for a materiality threshold below which no payment will be made in the event of a loss (refer to APS 112 for limits on the amounts an ADI is required to deduct). |
Item 1.1.2.18 | Report Non-repayable loans advanced by the ADI under APRA's certified industry support arrangements. This is the value, as at the relevant date, of non-repayable loans advanced by the reporting entity under APRA's certified industry support arrangements. |
Item 1.1.2.19 | Report All other adjustments relating to securitisation. Include all other adjustments relating to securitisation that have not been reported at items 1.1.2.6.5 or 1.1.2.10. |
Item 1.1.2.20 | Report Shortfall in provisions for credit losses. This item only applies to ADIs with IRB approval. It is a derived field based on the amounts reported under Eligible provisions in Section D: Memorandum items of this form. An ADI using the IRB approach to credit risk must compare: - the total expected loss (EL) amount (before any tax effects) for non-defaulted IRB exposures to the total eligible provisions (including any associated DTA) for non-defaulted IRB exposures; and
- the total EL amount (before any tax effects) for defaulted IRB exposures to the total eligible provisions (including any associated DTA) for defaulted IRB exposures.
In both cases, where the EL amount is higher than the eligible provisions, the difference must be deducted from Common Equity Tier 1 Capital. |
Item 1.1.2.21 | Report Other Common Equity Tier 1 Capital adjustments as advised by APRA. This is the value, as at the relevant date, of all other Common Equity Tier 1 Capital adjustments as advised by APRA. |
Item 1.1.2.22 | Report Adjustments and exclusions to Common Equity Tier 1 Capital. This is the amount of adjustments applied to Common Equity Tier 1 Capital that are specific to the application of the requirements of APS 111. |
Item 1.1.3 | Report Common Equity Tier 1 Capital. This is a derived field on the form. |
Item 4.1 | Report Sovereign credit risk. For ADIs with IRB approval, this item captures sovereign exposures, as defined in the Reserve Bank of New Zealand (RBNZ)'s BPR 133 - IRB Credit Risk RWAs version 1 July 2024 (BPR 133), of a New Zealand banking subsidiary but are risk-weighted in accordance with the RBNZ’s BPR 131 – Standardised Credit Risk RWAs version 1 July 2024 (BPR 131). For ADIs without IRB approval, this item captures claims on sovereigns, central banks and multilateral development banks and other international organisations as defined in the RBNZ’s BPR 131. |
Item 4.2 | Report Bank credit risk. For ADIs with IRB approval, this item captures bank exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary but are risk-weighted in accordance with the RBNZ’s BPR 131. For ADIs without IRB approval, this item captures claims on banks as defined in the RBNZ’s BPR 131. |
Item 4.3 | Report Corporate – Farm lending credit risk. This item only applies to ADIs with IRB approval. This item captures corporate – farm lending exposures, as defined in the RBNZ's BPR 133, of a New Zealand banking subsidiary. |
Item 4.4 | Report Corporate – IPRE credit 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. |
