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Determinations/Financial (Other) as made
This instrument determines Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities.
Administered by: Treasury
Registered 04 Feb 2019
Tabling HistoryDate
Tabled HR12-Feb-2019
Tabled Senate12-Feb-2019

Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2019

Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities

Financial Sector (Collection of Data) Act 2001

 

I, Alison Bliss, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 4 of the reporting standard.

 

Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities on 8 February 2019.

 

This instrument commences on 8 February 2019.

 

Dated: 1 February 2019

 

 

 

Alison Bliss

General Manager

Data Analytics Division

 

 

 

Interpretation

In this Determination:

APRA means the Australian Prudential Regulation Authority.

financial sector entity has the meaning given by section 5 of the Act.

 

 

Schedule

 

Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities comprises the document commencing on the following page.

 


 

Reporting Standard ARS 720.3

ABS/RBA Intra-group Assets and Liabilities

Objective of this Reporting Standard

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s intra-group assets and liabilities.

It includes Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities and the associated specific instructions.

Authority

1.             This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose

2.             Information collected by Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts. This information may also be used by APRA for prudential and publication purposes.

3.             This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0)

Application and commencement

4.             This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below, where ‘total assets’ are measured by the value reported in item 13 (column 1) on Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A).

Class of financial institution

Applicable

ADI Reporting Category A

No

ADI Reporting Category B

Yes

RFCs

Yes if total assets ≥ $500m

 

5.             APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard will apply to a particular ADI or RFC. If APRA does so, it will notify the ADI or RFC concerned in writing. 

6.             This Reporting Standard applies for reporting periods ending on or after 31 March 2019. 

Information required

7.             An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.

Method of submission

8.             The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission

Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.

Reporting periods and due dates

9.             The information required by this Reporting Standard must be provided by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5:

(a)           in respect of each calendar month by an ADI; and

(b)          in respect of each quarter ended 31 March, 30 June, 30 September and 31 December by an RFC.

10.         The information required by this Reporting Standard must be provided to APRA within:

(a)           10 business days after the end of the reporting period to which the information relates for ADIs; and

(b)          28 calendar days after the end of the reporting period to which the information relates for RFCs.[1]

11.         APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

(a)           the particular circumstances of the ADI or RFC; and

(b)          the extent to which the information is required for the purposes of the ABS or RBA.

12.         APRA may grant an ADI or RFC an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality control

13.         All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

14.         All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

15.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Minor alterations to forms and instructions

16.         APRA may make minor variations to:

(a)           a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

(b)          the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

17.         If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard.

Interpretation

18.         Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard. 

19.         In this Reporting Standard:

due date means the last day of the 10 business days or 28 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.

reporting period means a month of a year or a quarter ended 31 March, 30 June, 30 September or 31 December as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

20.         Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

 

 

 


ARF_720_3: ABS/RBA Intra-group Assets and Liabilities

 

Australian Business Number

Institution Name

Reporting Period

Scale Factor

Monthly/quarterly

Reporting Consolidation

 

Domestic

 

 

1. Intra-group assets - by asset type

 

 

Total

of which: Denominated in FX (AUD equivalent)

 

(1)

(2)

1.1. Total intra-group assets

 

1.1.1. Funds on deposit at other financial institutions

 

 

1.1.1.1. At call

 

 

1.1.1.2. Not at call

 

 

1.1.2. Securities held for trading

 

 

1.1.2.1. of which: Asset-backed securities issued by SPVs

 

 

1.1.2.2. Debt securities

 

 

1.1.2.3. Equity securities

 

 

1.1.3. Securities not held for trading

 

 

1.1.3.1. of which: Asset-backed securities issued by SPVs

 

 

1.1.3.1.1.   of which: Self-securitised

 

 

1.1.3.2. Debt securities

 

 

1.1.3.3. Equity securities

 

 

1.1.4. Net acceptances of customers

 

 

1.1.5. Loans and finance leases

 

 

1.1.5.1. Residents

 

 

1.1.5.1.1.   Community service organisations

 

 

1.1.5.1.2.   Non-financial businesses

 

 

1.1.5.1.3.   Financial institutions

 

1.1.5.1.3.1.         ADIs

 

 

1.1.5.1.3.2.         Registered financial corporations

 

 

1.1.5.1.3.3.         Life insurance corporations

 

 

1.1.5.1.3.4.         Other insurance corporations

 

 

1.1.5.1.3.5.         Superannuation funds

 

 

1.1.5.1.3.6.         Financial auxiliaries

 

 

1.1.5.1.3.7.         Securitisers

 

 

1.1.5.1.3.8.         Money-market investment funds

 

1.1.5.1.3.9.         Non-money-market financial investment funds

 

1.1.5.1.3.10.      Financial institutions n.e.c.

 

 

1.1.5.2. Non-residents

 

 

1.1.6. Investments

 

 

1.1.7. Other assets

 

 

1.1.7.1. of which: Derivative financial instruments

 

 

1.1.7.1.1.   Trading book derivatives

 

 

1.1.7.1.2.   Banking book derivatives

 

 

 

 

 

2. Intra-group assets - by related party type

 

 

Total

of which: Subordinated

of which:

Secured

 

(1)

(2)

(3)

2.1. Total intra-group assets

 

 

 

2.1.1. Assets due from the parent entity

 

 

 

2.1.2. Assets due from the ADI’s overseas branches

 

 

 

2.1.3. Assets due from the ADI’s overseas-based banking operations

 

 

 

2.1.4. Assets due from SPVs

 

 

 

2.1.5. Assets due from other related parties

 

 

 

 

3. Intra-group liabilities - by liability type

 

 

Total

 

(1)

3.1. Total intra-group liabilities

3.1.1. Deposits

 

3.1.1.1. Residents

 

3.1.1.1.1.   Community service organisations

 

3.1.1.1.2.   Non-financial businesses

 

3.1.1.1.3.   Financial institutions

3.1.1.1.3.1.         ADIs

 

3.1.1.1.3.2.         Registered financial corporations

 

3.1.1.1.3.3.         Life insurance corporations

 

3.1.1.1.3.4.         Other insurance corporations

 

3.1.1.1.3.5.         Superannuation funds

 

3.1.1.1.3.6.         Financial auxiliaries

 

3.1.1.1.3.7.         Securitisers

3.1.1.1.3.8.         Money-market investment funds

3.1.1.1.3.9.         Non-money-market financial investment funds

 

3.1.1.1.3.10.      Financial institutions n.e.c.

 

3.1.1.2. Non-residents

 

3.1.2. Acceptances

 

3.1.3. Borrowings

 

3.1.3.1. Debt securities

 

3.1.3.1.1.   of which: Original maturity of greater than 12 months

 

3.1.3.1.1.1.         of which: Matures in 12 months or less

 

3.1.3.2. Loans and finance leases

 

3.1.3.2.1.   of which: Original maturity of greater than 12 months

 

3.1.3.2.1.1.         of which: Matures in 12 months or less

 

3.1.4. Creditors and other liabilities

 

3.1.4.1. of which: Derivative financial instruments

 

3.1.4.1.1.   Trading book derivatives

 

3.1.4.1.2.   Banking book derivatives

 

 

4. Intra-group liabilities - by related party type

 

 

Total

of which: Subordinated

of which: Secured

 

(1)

(2)

(3)

4.1. Total intra-group liabilities

 

 

 

4.1.1. Liabilities due to the parent entity

 

 

 

4.1.2. Liabilities due to the ADI’s overseas branches

 

 

 

4.1.3. Liabilities due to the ADI’s overseas-based banking operations

 

 

 

4.1.4. Liabilities due to SPVs

 

 

 

4.1.5. Liabilities due to other related parties

 

 

 

 


Reporting Form ARF 720.3

ABS/RBA Intra-group Assets and Liabilities

Instructions

These instructions assist completion of Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3). ARF 720.3 collects information relating to assets due from related parties and liabilities due to related parties of ADIs and RFCs.

Information reported in ARF 720.3 is required primarily for purposes of the ABS and the RBA. Items on ARF 720.3 are required for various purposes, including the compilation of Australia’s National Accounts. Information reported in ARF 720.3 may be used by APRA for prudential and publication purposes.

Reporting level

ARF 720.3 must be completed by each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5. 

Reporting basis and unit of measurement

These instructions specify the reporting basis and unit of measurement that applies to each item. 

Items on ARF 720.3 must be reported as at the end of the reporting period

For reporting purposes, unless otherwise specified otherwise, enter data as a positive number. 

Counterparties

Intra-group transactions or positions are those undertaken with related parties of the reporting entity that are not consolidated at the domestic books level.

Include related parties that are both residents and non-residents

Values

Report all items on ARF 720.3 in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions, however net of individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards. 

Report monetary amounts on ARF 720.3 in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.

Report items on ARF 720.3 in whole dollars.

Standard Business Reporting (SBR)

The accounting balance type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type of the item collected. 

Specific instructions

Terms highlighted in bold italics are defined in ARS 701.0. 

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions. 

Examples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded. 

1.         Intra-group assets – by asset type

Item 1 collects information on the value of assets due from related parties (intra-group assets) by type of asset, and counterparty of the borrower for loans and finance leases

SBR: submit item 1 with accounting type of debit (assets).

Report securities adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities sold short. Do not include unsettled trades.

Only include loans and finance leases held on-balance sheet. 

Column 1

Report the value.

For item 1.1.5 to 1.1.5.2 inclusive, report the value of credit outstanding. 

Column 2

Of the amount reported in column 1, report the value that is denominated in a foreign currency.

 

Item 1.1                      

Report total intra-group assets.

Item 1.1 equals the value of total intra-group assets reported in item 12 on Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A).

Item 1.1.1                

Report funds on deposit with financial institutions. 

Item 1.1.1 is a derived item.  Report the value of total funds on deposit in item 1.1.1 as the sum of item 1.1.1.1 and item 1.1.1.2. 

Item 1.1.1.1          

Report funds on deposit that are at call. 

Item 1.1.1.2          

Report funds on deposit that are not at call. 

Item 1.1.2                

Report securities held for trading adjusted for the value of short-sold positions. That is, report the value of securities held for trading held less the value of securities held for trading sold short.

Item 1.1.2 is a derived item.  Report the value of securities held for trading in item 1.1.2 as the sum of item 1.1.2.2 and item 1.1.2.3. 

Item 1.1.2.1          

Of the amount reported in item 1.1.2, report the value of asset-backed securities issued by SPVs.  

Item 1.1.2.2          

Report securities held for trading adjusted for the value of short-sold positions that are debt securities. Include bills of exchange held that have been accepted by your institution or another institution.

Item 1.1.2.3          

Report securities held for trading adjusted for the value of short-sold positions that are equity securities. Include bills of exchange held that have been accepted by your institution or another institution.

Item 1.1.3                

Report securities not held for trading adjusted for the value of short-sold positions. That is, report the value of securities not held for trading held less the value of securities not held for trading sold short.

Item 1.1.3 is a derived item.  Report the value of securities not held for trading adjusted for the value of short-sold positions in item 1.1.3 as the sum of item 1.1.3.2 and item 1.1.3.3. 

Item 1.1.3.1          

Of the amount reported in item 1.1.3, report the value of asset-backed securities issued by SPVs. 

Item 1.1.3.1.1    

Of the amount reported in item 1.1.3.1, report the value of self-securitised assets.

Item 1.1.3.2          

Report securities not held for trading adjusted for the value of short-sold positions that are debt securities. Include bills of exchange held that have been accepted by your institution or another institution. 

Item 1.1.3.3          

Report securities not held for trading adjusted for the value of short-sold positions that are equity securities. Include bills of exchange held that have been accepted by your institution or another institution.

Item 1.1.4                

Report acceptances of bills of exchange that have been accepted by your institution but which are not held by your institution. 

Item 1.1.5                

Report for loans and finance leases. 

Item 1.1.5 is a derived item.  Report the value for loans and finance leases in item 1.1.5 as the sum of item 1.1.5.1 and item 1.1.5.2.    

Item 1.1.5.1          

Report for loans and finance leases to residents. 

Item 1.1.5.1 is a derived item.  Report the value for loans and finance leases in item 1.1.5.1 as the sum of items 1.1.5.1.1 to 1.1.5.1.3 inclusive. 

Item 1.1.5.1.1    

Report for loans and finance leases to resident community service organisations. 

Item 1.1.5.1.2    

Report for loans and finance leases to resident non-financial businesses. 

Item 1.1.5.1.3    

Report for loans and finance leases to resident financial intuitions. 

Item 1.1.5.1.3 is a derived item.  Report the value for loans and finance leases in item 1.1.5.1.3 as the sum of items 1.1.5.1.3.1 to 1.1.5.1.3.10 inclusive. 

Item 1.1.5.1.3.1                      

Report for loans and finance leases to resident ADIs.

Item 1.1.5.1.3.2                      

Report for loans and finance leases to resident registered financial corporations.   

Item 1.1.5.1.3.3                      

Report for loans and finance leases to resident life insurance corporations. 

Item 1.1.5.1.3.4                      

Report for loans and finance leases to resident other insurance corporations. 

Item 1.1.5.1.3.5                      

Report for loans and finance leases to resident superannuation funds.    

Item 1.1.5.1.3.6                      

Report for loans and finance leases to resident financial auxiliaries.     

Item 1.1.5.1.3.7                      

Report for loans and finance leases to resident securitisers.  

Item 1.1.5.1.3.8                      

Report for loans and finance leases to resident money-market investment funds. 

Item 1.1.5.1.3.9                      

Report for loans and finance leases to resident non-money-market financial investment funds. 

Item 1.1.5.1.3.10                  

Report for loans and finance leases to resident financial intuitions n.e.c. 

Item 1.1.5.2          

Report for loans and finance leases to non-residents. 

Item 1.1.6                

Report investments in financial assets other than securities not held for trading. 

Item 1.1.7                

Report any other assets that are not included in items 1.1.1 to 1.1.6. 

Item 1.1.7 is a derived item.  Report the value of other assets in item 1.1.7 as item 1.1 less the sum of item 1.1.1, item 1.1.2, item 1.1.3, item 1.1.4, item 1.1.5 and item 1.1.6.

Item 1.1.7.1          

Of the total reported in item 1.1.7, report the value that is derivative financial instruments. 

Item 1.1.7.1 is a derived item. Report the value of derivative assets in item 1.1.7.1 as the sum of item 1.1.7.1.1 and item 1.1.7.1.2. 

Item 1.1.7.1.1    

Report trading book derivative financial instruments. 

Item 1.1.7.1.2    

Report banking book derivative financial instruments. 

2.         Intra-group assets – by related party type

Item 2 collects information on the value of assets due from related parties (intra-group assets) by related party type. 

SBR: submit item 2 with accounting type of debit (assets). 

Only include loans and finance leases that are held on balance sheets.

Report securities adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities sold short. Do not include unsettled trades.

Column 1

Report the value.

Column 2

Of the amount reported in column 1, report the value that is subordinated

Column 3

Of the amount reported in column 1, report the value that is secured

 

Item 2.1                      

Report total intra-group assets.

For column 1, item 2.1 is a derived item. Report the value of total intra-group assets as the value reported in item 1.1 (column 1).

Item 2.1.1                

Report assets due from the parent entity. 

Item 2.1.2                

Report assets due from the ADI’s overseas branches.

Item 2.1.3                

Report assets due from the ADI’s overseas-based banking operations, other than assets due from the ADI’s overseas branches reported in item 2.1.2. 

Item 2.1.4                

Report assets due from SPVs

Item 2.1.5                

Report assets due from any other related parties that are not included in items 2.1.1 to 2.1.4. 

Item 2.1.5 is a derived item.  Report the value of assets in item 2.1.5 as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive.   

3.         Intra-group liabilities – by liability type

Item 3 collects information on the value of liabilities due to related parties (intra-group liabilities) by type of liability, and by the counterparty of the depositor for deposits

SBR: submit item 3 with accounting type of credit (liabilities). 

Item 3.1                      

Report the value of total intra-group liabilities. 

Item 3.1.1                

Report the value of deposits.

Item 3.1.1 is a derived item.  Report the value of deposits in item 3.1.1 as the sum of item 3.1.1.1 and item 3.1.1.2. 

Item 3.1.1.1          

Report the value of deposits by residents.  

Item 3.1.1.1 is a derived item.  Report the value of deposits by residents in item 3.1.1.1 as the sum of items 3.1.1.1.1 to 3.1.1.1.3 inclusive. 

Item 3.1.1.1.1    

Report the value of deposits by resident community service organisations. 

Item 3.1.1.1.2    

Report the value of deposits by resident non-financial businesses. 

Item 3.1.1.1.3    

Report the value of deposits by resident financial institutions. 

Item 3.1.1.1.3 is a derived item.  Report the value of deposits in item 3.1.1.1.3 as the sum of items 3.1.1.1.3.1 to 3.1.1.1.3.10 inclusive. 

Item 3.1.1.1.3.1                      

Report the value of deposits by resident ADIs. 

Item 3.1.1.1.3.2                      

Report the value of deposits by resident registered financial corporations.  

Item 3.1.1.1.3.3                      

Report the value of deposits by resident life insurance corporations.

Item 3.1.1.1.3.4                      

Report the value of deposits due to resident other insurance corporations.  

Item 3.1.1.1.3.5                      

Report the value of deposits by resident superannuation funds.    

Item 3.1.1.1.3.6                      

Report the value of deposits by resident financial auxiliaries.     

Item 3.1.1.1.3.7                      

Report the value of deposits by resident securitisers. 

Item 3.1.1.1.3.8                      

Report the value of deposits by resident money-market investment funds. 

Item 3.1.1.1.3.9                      

Report the value of deposits by resident non-money-market financial investment funds.   

Item 3.1.1.1.3.10                  

Report the value of deposits by resident financial institutions n.e.c. 

Item 3.1.1.2          

Report the value of deposits by non-residents. 

Item 3.1.2                

Report the value of acceptances of bills of exchange that have been accepted by your institution but are not held by your institution

Item 3.1.3                

Report the value of borrowings. 

Item 3.1.3 is a derived item.  Report the value of borrowings in item 3.1.3 as the sum of item 3.1.3.1 and item 3.1.3.2. 

Item 3.1.3.1          

Report debt securities. 

Item 3.1.3.1.1    

Of the amount reported in item 3.1.3.1, report the value that has an original maturity of greater than 12 months. 

Item 3.1.3.1.1.1                      

Of the amount reported in item 3.1.3.1.1, report the value that has a residual maturity of 12 months or less. 

Item 3.1.3.2          

Report the value of credit outstanding for loans and finance leases.  

Item 3.1.3.2.1    

Of the amount reported in item 3.1.3.2, report the value that has an original maturity of greater than 12 months. 

Item 3.1.3.2.1.1                      

Of the amount reported in item 3.1.3.2.1, report the value that has a residual maturity of 12 months or less. 

Item 3.1.4                

Report the value of creditors and other liabilities as the sum of any liabilities to related parties not already reported in items 3.1.1 to 3.1.3. 

Item 3.1.4 is a derived item. Report the value of creditors and other liabilities in item 3.1.4 as item 3.1 less the sum of items 3.1.1, item 3.1.2 and item 3.1.3. 

Item 3.1.4.1          

Of the amount reported in item 3.1.4, report the value of derivative financial instruments. 

Item 3.1.4.1 is a derived item.  Report the value of derivatives in item 3.1.4.1 as the sum of item 3.1.4.1.1 and item 3.1.4.1.2. 

Item 3.1.4.1.1    

Report the value of trading book derivative financial instruments.

Item 3.1.4.1.2    

Report the value of banking book derivative financial instruments. 

4.         Intra-group liabilities – by related party type

Item 4 collects information on the value of liabilities due to related parties (intra-group liabilities) by related party type.   

SBR: submit item 4 with accounting type of credit (liabilities). 

Column 1

Report the total value. 

Column 2

Of the amount reported in column 1, report the value that is subordinated

Column 3

Of the amount reported in column 1, report the value that is secured

 

Item 4.1                      

Report total intra-group liabilities. 

For column 1, item 4.1 is a derived item. Report the value of total intra-group liabilities as the value reported in item 3.1

Item 4.1.1                

Report liabilities due to the parent entity.   

Item 4.1.2                

Report liabilities due to the ADI’s overseas branches.

Item 4.1.3                

Report liabilities due to the ADI’s overseas-based banking operations, other than assets due to the ADI’s overseas branches reported in item 4.1.2.      

Item 4.1.4                

Report liabilities due to SPVs. 

Item 4.1.5                

Report liabilities due to any other related parties other than those reported in items 4.1.1 to 4.1.4. 

Item 4.1.5 is a derived item.  Report the value of liabilities in item 4.1.5 as item 4.1 less the sum of items 4.1.1 to 4.1.4 inclusive.   

 

 



[1] To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RFC is nonetheless required to submit the information required no later than the due date.