Data Reporting Standard

Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2014

Reporting Standard ARS 210.0 Liquidity

Financial Sector (Collection of Data) Act 2001

I, Charles Littrell, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:

(a) REVOKE Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2008, including Reporting Standard ARS 210.0 Statement of High Quality Liquid Assets Calculation made under that Determination; and

(b) DETERMINE Reporting Standard ARS 210.0 Liquidity, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 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, and the revoked reporting standard shall cease to apply, upon the date of registration of this instrument on the Federal Register of Legislative Instruments.

This instrument commences upon the date of registration of this instrument on the Federal Register of Legislative Instruments.

Dated: 4 April 2014

[Signed]

Charles Littrell

Executive General Manager

Policy, Statistics and International 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.

Federal Register of Legislative Instruments means the register established under

section 20 of the Legislative Instruments Act 2003.

Schedule

Reporting Standard ARS 210.0

Liquidity

Objective of this Reporting Standard

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s liquidity.

It includes reporting forms and associated instructions and should be read in conjunction with Prudential Standard APS 210 Liquidity.

Authority

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

Purpose

2. Information collected by this Reporting Standard is used by APRA for the purpose of prudential supervision, including assessing compliance with Prudential Standard APS 210 Liquidity (APS 210). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.

Application and commencement

3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs). This reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).

4. This Reporting Standard applies for reporting periods ending on or after 30 June 2014.

Information required

5. An ADI, to which this Reporting Standard applies, must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1, as set out in paragraph 8, for each reporting period.

6. If an ADI, to which this Reporting Standard applies, is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 8, for each reporting period unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 8, for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 5 and 13) as if it were the relevant ADI.

7. An ADI which is neither an LCR ADI or an MLH ADI must provide APRA with information required by this Reporting Standard if requested by APRA.

8. An ADI must complete a separate reporting form for each reporting consolidation level specified for the class of ADI in the table below.

Class of ADI	Type of ADI	Reporting Consolidation	Reporting Form
LCR ADI	Locally incorporated ADI	Level 1 and Level 2	210.1A Liquidity Coverage Ratio - all currencies 210.1B Liquidity Coverage Ratio - AUD only* 210.3.1 Balance Sheet Maturity - Assets 210.3.2 Balance Sheet Maturity - Liabilities and Capital 210.3.3 Balance Sheet Maturity - Off-Balance Sheet 210.4 Balance Sheet Forecast
LCR ADI	Foreign ADI	Domestic books of licensed ADI
MLH ADI	Locally incorporated ADI	Level 1 and Level 2	210.2 Minimum Liquidity Holdings Ratio 210.3.1 Balance Sheet Maturity - Assets 210.3.2 Balance Sheet Maturity - Liabilities and Capital 210.3.3 Balance Sheet Maturity - Off-Balance Sheet 210.4 Balance Sheet Forecast
MLH ADI	Foreign ADI	Domestic books of licensed ADI

* Level 2 only

Forms and method of submission

9. The information required by this Reporting Standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.

Note: the Direct to APRA application software may be obtained from APRA.

Reporting periods and due dates

10. Subject to paragraph 11, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard within 28 calendar days in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.

11. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;

(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and

12. APRA may grant an ADI 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. The information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. Guidance Statement GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions, issued by the Auditing and Assurance Standards Board, provides guidance 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 necessary to enable the external auditor to form an opinion on the accuracy and reliability of the information.

14. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of information submitted to APRA is in place.

Authorisation

15. When an ADI submits information under this Reporting Standard using the D2A software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant information. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the information 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 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 that is required to report under this Reporting Standard.

Interpretation

18. In this Reporting Standard:

ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.

APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

authorised NOHC has the meaning given in the Banking Act 1959.

due date means the relevant date under paragraph 10 or, if applicable, paragraph 12.

foreign ADI has the meaning in section 5 of the Banking Act 1959.

immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.

Level 1 has the meaning in Prudential Standard APS 001 Definitions.

Level 2 has the meaning in Prudential Standard APS 001 Definitions.

locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.

MLH ADI means an ADI that is required by APRA for liquidity purposes to comply with the minimum liquids holding requirements outlined in APS 210 Attachment C.

LCR ADI means an ADI that is classified as an LCR ADI under Prudential Standard APS 210 Liquidity.

subsidiary has the meaning in the Corporations Act 2001.

ARF_210_1A: Liquidity Coverage Ratio - all currencies

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation
	Millions to one decimal place

Section A: Liquid assets

	Market Value/Amount	Weight	Weighted amount
	(1)	(2)	(3)
HQLA1	BSAO24236		BSAO24237
1.1. Notes and coin	BSAO24238	BSAO24239	BSAO24240
1.2. Central bank balances
1.2.1. Held with the RBA	BSAO24241	BSAO24242	BSAO24243
1.2.1.1. of which: ESA balances held against RBA Repos contracted at the cash rate target	BSAO24244
1.2.2. Held with foreign central banks	BSAO24245	BSAO24246	BSAO24247
1.3. Securities with zero per cent risk weight
1.3.1. Australian Commonwealth Government	BSAO24248	BSAO24249	BSAO24250
1.3.2. Australian State Government or Territory Central Borrowing Authorities	BSAO24251	BSAO24252	BSAO24253
1.3.3. Issued by foreign sovereigns	BSAO24254	BSAO24255	BSAO24256
1.3.4. Guaranteed by the Australian Government	BSAO24257	BSAO24258	BSAO24259
1.3.5. Guaranteed by foreign sovereign	BSAO24260	BSAO24261	BSAO24262
1.3.6. Issued or guaranteed by central banks	BSAO24263	BSAO24264	BSAO24265
1.3.7. Issued or guaranteed by PSEs	BSAO24266	BSAO24267	BSAO24268
1.3.8. Issued or guaranteed by BIS, IMF, ECB and EC or MDBs	BSAO24269	BSAO24270	BSAO24271
1.4. Sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight
1.4.1. Issued in domestic currencies in the country in which the liquidity risk is being taken	BSAO24272	BSAO24273	BSAO24274
1.4.2. Issued in foreign currencies up to the amount of the ADI's stressed net cash outflows in that specific foreign currency stemming from the ADI's operations in the jurisdiction where the ADI's liquidity risk is being taken	BSAO24275	BSAO24276	BSAO24277
1.5. Adjusted amount of HQLA1 stock	BSAO24278	BSAO24279	BSAO24280
1.5.1. Adjustment due to secured lending/borrowing transactions	BSAO24281
1.5.2. Adjustment due to collateral swaps	BSAO24282

2. HQLA2	BSAO24283		BSAO24284
2.1. Securities issued or guaranteed by sovereigns or central banks with 20 per cent risk weight	BSAO24285	BSAO24286	BSAO24287
2.2. Securities issued or guaranteed by PSEs or MDBs with 20 per cent risk weight	BSAO24288	BSAO24289	BSAO24290
2.3. Non-financial corporate securities (with ECAI rating of at least a Credit Rating Grade 1)	BSAO24291	BSAO24292	BSAO24293
2.4. Covered bonds, not self-issued (with ECAI rating of at least a Credit Rating Grade 1)	BSAO24294	BSAO24295	BSAO24296
2.5. Adjusted amount of HQLA2 stock	BSAO24297	BSAO24298	BSAO24299
2.5.1. Adjustment due to secured lending/borrowing transactions	BSAO24300
2.5.2. Adjustment due to collateral swaps	BSAO24301
2.6. Adjustment to stock of HQLA due to the 40 per cent cap on HQLA2			BSAO24302

3. Total HQLA			BSAO24303
3.1. Adjustment to the amount of HQLA for the inclusion of other liquid assets as approved by APRA			BSAO24304

4. All RBNZ eligible securities (applicable only for locally incorporated ADIs with NZ subsidiary operations)			BSAO24305

5. Alternative Liquid Assets (ALA)			BSAO24306
5.1. Market value of total eligible assets for the secured CLF with the RBA less applicable RBA margin	BSAO24307
5.1.1. Securities issued by supranationals and foreign government	BSAO24308
5.1.2. Securities with Australian government or foreign sovereign government guarantee	BSAO24309
5.1.3. ADI issued securities	BSAO24310
5.1.4. Asset backed securities	BSAO24311
5.1.5. Other private securities	BSAO24312
5.1.6. Self-securitised assets	BSAO24313
5.2. Available amount of the CLF with the RBA	BSAO24314
5.2.1. Approved size of the CLF	BSAO24315
5.2.2. Adjustment to the CLF to recognise secured funding/lending transactions	BSAO24316
5.2.3. Adjustment due to collateral swaps	BSAO24448
5.3. Amount of eligible CLF assets that can be included in numerator of the reporting ADI's LCR calculation			BSAO24317
5.4. Of the amount reported in item 5.1, the amount of CLF securities maturing ≤ 30 days where the securities are not due to be returned under maturing secured lending transactions	BSAO24318
5.5. Amount available as ALA in offshore jurisdictions			BSAO24319

6. Total HQLA plus RBNZ eligible securities plus ALA; of which denominated in:			BSAO24320
6.1. AUD			BSAO24321
6.2. NZD			BSAO24322
6.3. USD			BSAO24323
6.4. GBP			BSAO24324
6.5. EUR			BSAO24325
6.6. JPY			BSAO24326
6.7. All other currencies			BSAO24327

Section B: Cash Outflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
Retail deposits	BSL20458		BSL20459
1.1. Stable deposits	BSL20460	BSL20461	BSL20462
1.2. Stable deposits eligible for 3 per cent run-off rate	BSL20463	BSL20464	BSL20465
1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20466	BSL20467	BSL20468
1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20469	BSL20470	BSL20471
1.5. Less stable deposits with higher run-off	BSL20472	BSL20473	BSL20474
1.6. Less stable deposits with higher run-off in offshore jurisdictions	BSL20478	BSL20479	BSL20480
1.7. Notice period deposits that have been called	BSL20475	BSL20476	BSL20477

2. Unsecured wholesale funding	BSL20481		BSL20482

2.1. Small and medium enterprise	BSL20483		BSL20484
2.1.1. Stable deposits	BSL20485	BSL20486	BSL20487
2.1.2. Stable deposits eligible for 3 per cent run-off rate	BSL20488	BSL20489	BSL20490
2.1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20491	BSL20492	BSL20493
2.1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20494	BSL20495	BSL20496
2.1.5. Less stable deposits with higher run-off	BSL20497	BSL20498	BSL20499
2.1.6. Less stable deposits with higher run-off in offshore jurisdictions	BSL20503	BSL20504	BSL20505
2.1.7. Notice period deposits that have been called	BSL20500	BSL20501	BSL20502

2.2. Non-financial corporate	BSL20506		BSL20507
2.2.1. Operational deposits fully covered by deposit insurance	BSL20508	BSL20509	BSL20510
2.2.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20511	BSL20512	BSL20513
2.2.3. Operational deposits not fully covered by deposit insurance	BSL20514	BSL20515	BSL20516
2.2.4. Non-operational deposits fully covered by deposit insurance	BSL20517	BSL20518	BSL20519
2.2.5. Non-operational deposits not fully covered by deposit insurance	BSL20520	BSL20521	BSL20522
2.2.6. Notice period deposits that have been called	BSL20523	BSL20524	BSL20525
2.2.7. of which: Intra-group	BSL20526

2.3. Sovereign, central bank, PSE and MDB	BSL20527		BSL20528
2.3.1. Operational deposits fully covered by deposit insurance	BSL20529	BSL20530	BSL20531
2.3.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20532	BSL20533	BSL20534
2.3.3. Operational deposits not fully covered by deposit insurance	BSL20535	BSL20536	BSL20537
2.3.4. Non-operational deposits fully covered by deposit insurance	BSL20538	BSL20539	BSL20540
2.3.5. Non-operational deposits not fully covered by deposit insurance	BSL20541	BSL20542	BSL20543
2.3.6. Notice period deposits that have been called	BSL20544	BSL20545	BSL20546
2.3.7. Additional balances required to be installed in central bank reserves	BSL20547	BSL20548	BSL20549

2.4. ADI/Bank	BSL20550		BSL20551
2.4.1. Operational deposits fully covered by deposit insurance	BSL20552	BSL20553	BSL20554
2.4.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20555	BSL20556	BSL20557
2.4.3. Operational deposits not fully covered by deposit insurance	BSL20558	BSL20559	BSL20560
2.4.4. Non-operational deposits	BSL20561	BSL20562	BSL20563
2.4.5. of which: Intra-group	BSL20564

2.5. Other financial institutions and other legal entities	BSL20565		BSL20566
2.5.1. Operational deposits fully covered by deposit insurance	BSL20567	BSL20568	BSL20569
2.5.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20570	BSL20571	BSL20572
2.5.3. Operational deposits not fully covered by deposit insurance	BSL20573	BSL20574	BSL20575
2.5.4. Non-operational deposits	BSL20576	BSL20577	BSL20578
2.5.5. of which: Intra-group	BSL20579

2.6. Network of cooperative banks	BSL20580	BSL20581	BSL20582

3. Unsecured debt securities issued	BSL20583		BSL20584
3.1. Domestic	BSL20585	BSL20586	BSL20587
3.2. Offshore	BSL20588	BSL20589	BSL20590

4. Secured funding	BSL20591		BSL20592
4.1. Amount received in transactions secured by HQLA1 with any counterparty	BSL20593	BSL20594	BSL20595
4.1.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.1	BSL20596
4.1.2. Market value of HQLA1 collateral extended for transactions reported under 4.1.1	BSL20597
4.2. Amount received in transactions secured by HQLA2 with any counterparty	BSL20598	BSL20599	BSL20600
4.2.1. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.2	BSL20601
4.2.2. Market value of HQLA2 collateral extended for transactions reported under 4.2.1	BSL20602
4.3. Amount received in transactions secured by eligible CLF securities with any counterparty where the ADI has capacity within the CLF	BSL20603	BSL20604	BSL20605
4.3.1. Market value less RBA margin of CLF securities collateral extended for transactions reported under 4.3	BSL20606
4.4. Amount received in transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached
4.4.1. Where the counterparties are domestic sovereigns, MDBs or domestic PSEs with a risk weight of 20 per cent or lower	BSL20607	BSL20608	BSL20609
4.4.2. All other counterparties	BSL20610	BSL20611	BSL20612
4.5. Amount received in transactions secured by all assets with central banks in offshore jurisdictions	BSL20613	BSL20614	BSL20615
4.5.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5	BSL20616
4.5.2. Market value of HQLA1 collateral extended for transactions reported under 4.5.1	BSL20617
4.5.3. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5	BSL20618
4.5.4. Market value of HQLA2 collateral extended for transactions reported under 4.5.3	BSL20619

5. ABCP, ABS, covered bonds and other structured financing instruments/facilities	BSL20620		BSL20621
5.1. Maturing secured funding transactions issued by the ADI itself	BSL20622	BSL20623	BSL20624
5.2. Loss of funding due to refinancing of maturing debt, maturing facilities, embedded options and other potential loss of funding	BSL20625	BSL20626	BSL20627

6. Increased liquidity needs related to derivatives and other transactions	BSL20628		BSL20629
6.1. Derivatives cash outflow	BSL20630	BSL20631	BSL20632
6.2. Due to a downgrade of 3-notches in the ADI’s long-term credit rating	BSL20633	BSL20634	BSL20635
6.3. Excess non-segregated collateral held by the ADI that could contractually be called at any time by the counterparty	BSL20636	BSL20637	BSL20638
6.4. Contractually required collateral on transactions for which the counterparty has not yet demanded the collateral be posted	BSL20639	BSL20640	BSL20641
6.5. Contracts that allow collateral substitution to non-HQLA without the ADI's consent	BSL20642	BSL20643	BSL20644
6.6. Collateral outflows due to market valuation changes on derivative transactions and other transactions	BSL20645	BSL20646	BSL20647
6.7. Valuation changes on posted non-HQLA1 collateral securing derivatives and other transactions	BSL20648	BSL20649	BSL20650

7. Committed facilities	BSL20651		BSL20652
7.1. Retail customer
7.1.1. Committed credit/liquidity facilities	BSL20653	BSL20654	BSL20655
7.2. Small and medium enterprise
7.2.1. Committed credit/liquidity facilities	BSL20656	BSL20657	BSL20658
7.3. Non-financial corporate
7.3.1. Committed credit facilities	BSL20659	BSL20660	BSL20661
7.3.2. Committed liquidity facilities	BSL20662	BSL20663	BSL20664
7.4. Sovereign, central bank, PSE and MDB
7.4.1. Committed credit facilities	BSL20665	BSL20666	BSL20667
7.4.2. Committed liquidity facilities	BSL20668	BSL20669	BSL20670
7.5. ADIs/Banks subject to prudential supervision
7.5.1. Committed credit/liquidity facilities	BSL20671	BSL20672	BSL20673
7.6. Other financial institutions
7.6.1. Committed credit facilities	BSL20674	BSL20675	BSL20676
7.6.2. Committed liquidity facilities	BSL20677	BSL20678	BSL20679
7.7. Other legal entities
7.7.1. Committed credit/liquidity facilities	BSL20680	BSL20681	BSL20682

8. Other contractual obligations to extend funds to	BSL20683		BSL20684
8.1. Financial institution	BSL20685	BSL20686	BSL20687
8.2. Retail customer	BSL20688
8.3. Small and medium enterprise	BSL20689
8.4. Non-financial corporate	BSL20690
8.5. Other entities	BSL20691
8.6. Total outflows from retail, small and medium enterprise, non-financial corporate and other entities	BSL20692
8.7. Total roll-over of inflows from all counterparties except from financial institutions	BSL20693
8.8. Total excess other contractual obligations outflows (excluding financial institutions) after roll-over of inflows	BSL20694	BSL20695	BSL20696

9. Other contingent funding obligations	BSL20697		BSL20698
9.1. Uncommitted credit and liquidity facilities	BSL20699	BSL20700	BSL20701
9.2. Trade finance related obligations	BSL20702	BSL20703	BSL20704
9.3. Guarantees and letters of credit other than trade finance related obligations	BSL20705	BSL20706	BSL20707
9.4. Buyback of the ADI's own short term debt securities issued in the Australian domestic market	BSL20708	BSL20709	BSL20710
9.5. Buyback of the ADI's own long term debt securities issued in the Australian domestic market	BSL20711	BSL20712	BSL20713
9.6. Buyback of debt securities issued through an affiliated dealer or market maker	BSL20714	BSL20715	BSL20716
9.7. Obligations related to structured products and managed funds	BSL20717	BSL20718	BSL20719
9.8. Other non-contractual obligations	BSL20720	BSL20721	BSL20722
9.9. Other contractual cash outflows	BSL20723	BSL20724	BSL20725

10. Cash outflows due to collateral swaps			BSL20726

11. Total cash outflows; of which denominated in:	BSL20727		BSL20728
11.1. AUD	BSL20729		BSL20730
11.2. NZD	BSL20731		BSL20732
11.3. USD	BSL20733		BSL20734
11.4. GBP	BSL20735		BSL20736
11.5. EUR	BSL20737		BSL20738
11.6. JPY	BSL20739		BSL20740
11.7. All other currencies	BSL20741		BSL20742

Section C: Cash Inflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
Secured Lending	BSAO24328		BSAO24329
1.1. Reverse repo and other secured lending where collateral is not re-hypothecated	BSAO24330		BSAO24331
1.1.1. amount extended in transactions secured by HQLA1	BSAO24332	BSAO24333	BSAO24334
1.1.1.1. of which transactions involving eligible HQLA1	BSAO24335
1.1.1.2. market value of received HQLA1 for transactions reported in item 1.1.1.1	BSAO24336
1.1.2. amount extended in transactions secured by HQLA2	BSAO24337	BSAO24338	BSAO24339
1.1.2.1. of which transactions involving eligible HQLA2	BSAO24340
1.1.2.2. market value of received HQLA2 for transactions reported in item 1.1.2.1	BSAO24341
1.1.3. amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A	BSAO24342	BSAO24343	BSAO24344
1.1.3.1. market value less RBA margin of received CLF securities for transactions reported in item 1.1.3	BSAO24345
1.1.4. amount extended in transactions secured by RBNZ eligible securities	BSAO24346	BSAO24347	BSAO24348
1.1.5. margin lending backed by other collateral	BSAO24349	BSAO24350	BSAO24351
1.1.6. amount extended in transactions secured by other collateral including ineligible CLF securities	BSAO24352	BSAO24353	BSAO24354

1.2. Reverse repo and other secured lending where collateral is re-hypothecated	BSAO24355		BSAO24356
1.2.1. amount extended in transactions secured by HQLA1	BSAO24357	BSAO24358	BSAO24359
1.2.2. amount extended in transactions secured by HQLA2	BSAO24360	BSAO24361	BSAO24362
1.2.3. margin lending backed by non-HQLA1 or non-HQLA2	BSAO24363	BSAO24364	BSAO24365
1.2.4. amount extended in transactions secured by other collateral	BSAO24366	BSAO24367	BSAO24368

2. Other inflows by counterparty	BSAO24369		BSAO24370
2.1. Retail customer	BSAO24371	BSAO24372	BSAO24373
2.2. Small and medium enterprise	BSAO24374	BSAO24375	BSAO24376
2.3. Non-financial corporate	BSAO24377	BSAO24378	BSAO24379
2.4. Central bank	BSAO24380	BSAO24381	BSAO24382
2.5. Financial institution	BSAO24383	BSAO24384	BSAO24385
2.6. Other entities	BSAO24386	BSAO24387	BSAO24388
2.7. of which: Intra-group (ADI/bank)	BSAO24389
2.8. of which: Intra-group (financial institutions excluding amount reported in item 2.7)	BSAO24390
2.9. of which: Intra-group (other entities not included in items 2.7 and 2.8)	BSAO24391

3. Other cash inflows	BSAO24392		BSAO24393
3.1. Derivatives cash inflows	BSAO24394	BSAO24395	BSAO24396
3.2. Contractual inflows from CLF securities maturing ≤ 30 days that is in excess of the available CLF amount	BSAO24397	BSAO24398	BSAO24399
3.3. Contractual inflows from other securities maturing ≤ 30 days	BSAO24400	BSAO24401	BSAO24402
3.4. Other contractual cash inflows	BSAO24403	BSAO24404	BSAO24405
3.5. Inflows from committed funding facility (applicable only for a foreign ADI that is not part of a group that has a locally incorporated banking subsidiary in Australia)	BSAO24406	BSAO24407	BSAO24408

4. Cash inflows due to collateral swaps			BSAO24409

5. Total cash inflows; of which denominated in:	BSAO24410		BSAO24411
5.1. AUD	BSAO24412		BSAO24413
5.2. NZD	BSAO24414		BSAO24415
5.3. USD	BSAO24416		BSAO24417
5.4. GBP	BSAO24418		BSAO24419
5.5. EUR	BSAO24420		BSAO24421
5.6. JPY	BSAO24422		BSAO24423
5.7. All other currencies	BSAO24424		BSAO24425

Section D: Cash outflows minus cash inflows by currency

	Amount	Weighted amount
	(1)	(3)
Cash outflows minus cash inflows; of which denominated in:	BSAO24426	BSAO24427
1.1. AUD	BSAO24428	BSAO24429
1.2. NZD	BSAO24430	BSAO24431
1.3. USD	BSAO24432	BSAO24433
1.4. GBP	BSAO24434	BSAO24435
1.5. EUR	BSAO24436	BSAO24437
1.6. JPY	BSAO24438	BSAO24439
1.7. All other currencies	BSAO24440	BSAO24441

Section E: Calculation of the Liquidity Coverage Ratio (LCR)

Total HQLA			BSAO24442
2. RBNZ eligible securities plus ALA			BSAO24443
3. Total cash outflows			BSL20743
4. Total cash inflows after applying the inflow cap			BSAO24444
5. Net cash outflows			BSL20744
6. LCR			BSAO24445
7. Minimum targeted LCR per liquidity management strategy			BSAO24446
8. Lowest LCR during reporting period			BSAO24447

ARF_210_1B: Liquidity Coverage Ratio - AUD only

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation
	Millions to one decimal place

Section A: Liquid assets

	Market Value/Amount	Weight	Weighted amount
	(1)	(2)	(3)
HQLA1	BSAO24236		BSAO24237
1.1. Notes and coin	BSAO24238	BSAO24239	BSAO24240
1.2. Central bank balances
1.2.1. Held with the RBA	BSAO24241	BSAO24242	BSAO24243
1.2.1.1. of which: ESA balances held against RBA Repos contracted at the cash rate target	BSAO24244
1.2.2. Held with foreign central banks	BSAO24245	BSAO24246	BSAO24247
1.3. Securities with zero per cent risk weight
1.3.1. Australian Commonwealth Government	BSAO24248	BSAO24249	BSAO24250
1.3.2. Australian State Government or Territory Central Borrowing Authorities securities	BSAO24251	BSAO24252	BSAO24253
1.3.3. Issued by foreign sovereigns	BSAO24254	BSAO24255	BSAO24256
1.3.4. Guaranteed by the Australian Government	BSAO24257	BSAO24258	BSAO24259
1.3.5. Guaranteed by foreign sovereigns	BSAO24260	BSAO24261	BSAO24262
1.3.6. Issued or guaranteed by central banks	BSAO24263	BSAO24264	BSAO24265
1.3.7. Issued or guaranteed by PSEs	BSAO24266	BSAO24267	BSAO24268
1.3.8. Issued or guaranteed by BIS, IMF, ECB and EC or MDBs	BSAO24269	BSAO24270	BSAO24271
1.4. Sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight	BSAO24449	BSAO24450	BSAO24451
1.5. Adjusted amount of HQLA1 stock	BSAO24278	BSAO24279	BSAO24280
1.5.1. Adjustment due to secured lending/borrowing transactions	BSAO24281
1.5.2. Adjustment due to collateral swaps	BSAO24282

2. HQLA2	BSAO24283		BSAO24284
2.1. Securities issued or guaranteed by sovereigns or central banks with 20 per cent risk weight	BSAO24285	BSAO24286	BSAO24287
2.2. Securities issued or guaranteed by PSEs or MDBs with 20 per cent risk weight	BSAO24288	BSAO24289	BSAO24290
2.3. Non-financial corporate securities (with ECAI rating of at least a Credit Rating Grade 1)	BSAO24291	BSAO24292	BSAO24293
2.4. Covered bonds, not self-issued (with ECAI rating of at least a Credit Rating Grade 1)	BSAO24294	BSAO24295	BSAO24296
2.5. Adjusted amount of HQLA2 stock	BSAO24297	BSAO24298	BSAO24299
2.5.1. Adjustment due to secured lending/borrowing transactions	BSAO24300
2.5.2. Adjustment due to collateral swaps	BSAO24301
2.6. Adjustment to stock of HQLA due to the 40 per cent cap on HQLA2			BSAO24302

3. Total HQLA			BSAO24303
3.1. Adjustment to the amount of HQLA for the inclusion of other liquid assets as approved by APRA			BSAO24304

4. All RBNZ eligible securities (applicable only for locally incorporated ADIs with NZ subsidiary operations)			BSAO24305

5. Alternative Liquid Assets (ALA)			BSAO24306
5.1. Market value of total eligible assets for the secured CLF with the RBA less applicable RBA margin	BSAO24307
5.1.1. Securities issued by supranationals and foreign government	BSAO24308
5.1.2. Securities with Australian government or foreign sovereign government guarantee	BSAO24309
5.1.3. ADI issued securities	BSAO24310
5.1.4. Asset backed securities	BSAO24311
5.1.5. Other private securities	BSAO24312
5.1.6. Self-securitised assets	BSAO24313
5.2. Available amount of the CLF with the RBA	BSAO24314
5.2.1. Approved size of the CLF	BSAO24315
5.2.2. Adjustment to the CLF to recognise secured funding/lending transactions	BSAO24316
5.2.3. Adjustment due to collateral swaps	BSAO24448
5.3. Amount of eligible CLF assets that can be included in numerator of the reporting ADI's LCR calculation			BSAO24317
5.4. Of the amount reported in item 5.1, the amount of CLF securities maturing ≤ 30 days where the securities are not due to be returned under maturing secured lending transactions	BSAO24318
5.5. Amount available as ALA in offshore jurisdictions			BSAO24319

6. Total HQLA plus RBNZ eligible securities plus ALA			BSAO24321

Section B: Cash Outflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
Retail deposits	BSL20458		BSL20459
1.1. Stable deposits	BSL20460	BSL20461	BSL20462
1.2. Stable deposits eligible for 3 per cent run-off rate	BSL20463	BSL20464	BSL20465
1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20466	BSL20467	BSL20468
1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20469	BSL20470	BSL20471
1.5. Less stable deposits with higher run-off	BSL20472	BSL20473	BSL20474
1.6. Less stable deposits with higher run-off in offshore jurisdictions	BSL20478	BSL20479	BSL20480
1.7. Notice period deposits that have been called	BSL20475	BSL20476	BSL20477

2. Unsecured wholesale funding	BSL20481		BSL20482

2.1. Small and medium enterprise	BSL20483		BSL20484
2.1.1. Stable deposits	BSL20485	BSL20486	BSL20487
2.1.2. Stable deposits eligible for 3 per cent run-off rate	BSL20488	BSL20489	BSL20490
2.1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20491	BSL20492	BSL20493
2.1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20494	BSL20495	BSL20496
2.1.5. Less stable deposits with higher run-off	BSL20497	BSL20498	BSL20499
2.1.6. Less stable deposits with higher run-off in offshore jurisdictions	BSL20503	BSL20504	BSL20505
2.1.7. Notice period deposits that have been called	BSL20500	BSL20501	BSL20502

2.2. Non-financial corporate	BSL20506		BSL20507
2.2.1. Operational deposits fully covered by deposit insurance	BSL20508	BSL20509	BSL20510
2.2.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20511	BSL20512	BSL20513
2.2.3. Operational deposits not fully covered by deposit insurance	BSL20514	BSL20515	BSL20516
2.2.4. Non-operational deposits fully covered by deposit insurance	BSL20517	BSL20518	BSL20519
2.2.5. Non-operational deposits not fully covered by deposit insurance	BSL20520	BSL20521	BSL20522
2.2.6. Notice period deposits that have been called	BSL20523	BSL20524	BSL20525
2.2.7. of which: Intra-group	BSL20526

2.3. Sovereign, central bank, PSE and MDB	BSL20527		BSL20528
2.3.1. Operational deposits fully covered by deposit insurance	BSL20529	BSL20530	BSL20531
2.3.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20532	BSL20533	BSL20534
2.3.3. Operational deposits not fully covered by deposit insurance	BSL20535	BSL20536	BSL20537
2.3.4. Non-operational deposits fully covered by deposit insurance	BSL20538	BSL20539	BSL20540
2.3.5. Non-operational deposits not fully covered by deposit insurance	BSL20541	BSL20542	BSL20543
2.3.6. Notice period deposits that have been called	BSL20544	BSL20545	BSL20546
2.3.7. Additional balances required to be installed in central bank reserves	BSL20547	BSL20548	BSL20549

2.4. ADI/Bank	BSL20550		BSL20551
2.4.1. Operational deposits fully covered by deposit insurance	BSL20552	BSL20553	BSL20554
2.4.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20555	BSL20556	BSL20557
2.4.3. Operational deposits not fully covered by deposit insurance	BSL20558	BSL20559	BSL20560
2.4.4. Non-operational deposits	BSL20561	BSL20562	BSL20563
2.4.5. of which: Intra-group	BSL20564

2.5. Other financial institutions and other legal entities	BSL20565		BSL20566
2.5.1. Operational deposits fully covered by deposit insurance	BSL20567	BSL20568	BSL20569
2.5.2. Operational deposits fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20570	BSL20571	BSL20572
2.5.3. Operational deposits not fully covered by deposit insurance	BSL20573	BSL20574	BSL20575
2.5.4. Non-operational deposits	BSL20576	BSL20577	BSL20578
2.5.5. of which: Intra-group	BSL20579

2.6. Network of cooperative banks	BSL20580	BSL20581	BSL20582

3. Unsecured debt securities issued	BSL20583		BSL20584
3.1. Domestic	BSL20585	BSL20586	BSL20587
3.2. Offshore	BSL20588	BSL20589	BSL20590

4. Secured funding	BSL20591		BSL20592
4.1. Amount received in transactions secured by HQLA1 with any counterparty	BSL20593	BSL20594	BSL20595
4.1.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.1	BSL20596
4.1.2. Market value of HQLA1 collateral extended for transactions reported under 4.1.1	BSL20597
4.2. Amount received in transactions secured by HQLA2 with any counterparty	BSL20598	BSL20599	BSL20600
4.2.1. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.2	BSL20601
4.2.2. Market value of HQLA2 collateral extended for transactions reported under 4.2.1	BSL20602
4.3. Amount received in transactions secured by eligible CLF securities with any counterparty where the ADI has capacity within the CLF	BSL20603	BSL20604	BSL20605
4.3.1. Market value less RBA margin of CLF securities collateral extended for transactions reported under 4.3	BSL20606
4.4. Amount received in transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached
4.4.1. Where the counterparties are domestic sovereigns, MDBs or domestic PSEs with a risk weight of 20 per cent or lower	BSL20607	BSL20608	BSL20609
4.4.2. All other counterparties	BSL20610	BSL20611	BSL20612
4.5. Amount received in transactions secured by all assets with central banks in offshore jurisdictions	BSL20613	BSL20614	BSL20615
4.5.1. of which: transactions involving eligible HQLA1 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5	BSL20616
4.5.2. Market value of HQLA1 collateral extended for transactions reported under 4.5.1	BSL20617
4.5.3. of which: transactions involving eligible HQLA2 that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 4.5	BSL20618
4.5.4. Market value of HQLA2 collateral extended for transactions reported under 4.5.3	BSL20619

5. ABCP, ABS, covered bonds and other structured financing instruments/facilities	BSL20620		BSL20621
5.1. Maturing secured funding transactions issued by the ADI itself	BSL20622	BSL20623	BSL20624
5.2. Loss of funding due to refinancing of maturing debt, maturing facilities, embedded options and other potential loss of funding	BSL20625	BSL20626	BSL20627

6. Increased liquidity needs related to derivatives and other transactions	BSL20628		BSL20629
6.1. Derivatives cash outflow	BSL20630	BSL20631	BSL20632
6.2. Due to a downgrade of 3-notches in the ADI’s long-term credit rating	BSL20633	BSL20634	BSL20635
6.3. Excess non-segregated collateral held by the ADI that could contractually be called at any time by the counterparty	BSL20636	BSL20637	BSL20638
6.4. Contractually required collateral on transactions for which the counterparty has not yet demanded the collateral be posted	BSL20639	BSL20640	BSL20641
6.5. Contracts that allow collateral substitution to non-HQLA without the ADI's consent	BSL20642	BSL20643	BSL20644
6.6. Collateral outflows due to market valuation changes on derivative transactions and other transactions	BSL20645	BSL20646	BSL20647
6.7. Valuation changes on posted non-HQLA1 collateral securing derivatives and other transactions	BSL20648	BSL20649	BSL20650

7. Committed facilities	BSL20651		BSL20652
7.1. Retail customer
7.1.1. Committed credit/liquidity facilities	BSL20653	BSL20654	BSL20655
7.2. Small and medium enterprise
7.2.1. Committed credit/liquidity facilities	BSL20656	BSL20657	BSL20658
7.3. Non-financial corporate
7.3.1. Committed credit facilities	BSL20659	BSL20660	BSL20661
7.3.2. Committed liquidity facilities	BSL20662	BSL20663	BSL20664
7.4. Sovereign, central bank, PSE and MDB
7.4.1. Committed credit facilities	BSL20665	BSL20666	BSL20667
7.4.2. Committed liquidity facilities	BSL20668	BSL20669	BSL20670
7.5. ADIs/Banks subject to prudential supervision
7.5.1. Committed credit/liquidity facilities	BSL20671	BSL20672	BSL20673
7.6. Other financial institutions
7.6.1. Committed credit facilities	BSL20674	BSL20675	BSL20676
7.6.2. Committed liquidity facilities	BSL20677	BSL20678	BSL20679
7.7. Other legal entities
7.7.1. Committed credit/liquidity facilities	BSL20680	BSL20681	BSL20682

8. Other contractual obligations to extend funds to	BSL20683		BSL20684
8.1. Financial institution	BSL20685	BSL20686	BSL20687
8.2. Retail customer	BSL20688
8.3. Small and medium enterprise	BSL20689
8.4. Non-financial corporate	BSL20690
8.5. Other entities	BSL20691
8.6. Total outflows from retail, small and medium enterprise, non-financial corporate and other entities	BSL20692
8.7. Total roll-over of inflows from all counterparties except from financial institutions	BSL20693
8.8. Total excess other contractual obligations outflows (excluding financial institutions) after roll-over of inflows	BSL20694	BSL20695	BSL20696

9. Other contingent funding obligations	BSL20697		BSL20698
9.1. Uncommitted credit and liquidity facilities	BSL20699	BSL20700	BSL20701
9.2. Trade finance related obligations	BSL20702	BSL20703	BSL20704
9.3. Guarantees and letters of credit other than trade finance related obligations	BSL20705	BSL20706	BSL20707
9.4. Buyback of the ADI's own short term debt securities issued in the Australian domestic market	BSL20708	BSL20709	BSL20710
9.5. Buyback of the ADI's own long term debt securities issued in the Australian domestic market	BSL20711	BSL20712	BSL20713
9.6. Buyback of debt securities issued through an affiliated dealer or market maker	BSL20714	BSL20715	BSL20716
9.7. Obligations related to structured products and managed funds	BSL20717	BSL20718	BSL20719
9.8. Other non-contractual obligations	BSL20720	BSL20721	BSL20722
9.9. Other contractual cash outflows	BSL20723	BSL20724	BSL20725

10. Cash outflows due to collateral swaps			BSL20726

11. Total cash outflows	BSL20729		BSL20730
11.1. of which: cash outflows due to intra-group entities	BSL20745		BSL20746

Section C: Cash Inflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
Secured Lending	BSAO24328		BSAO24329
1.1. Reverse repo and other secured lending where collateral is not re-hypothecated	BSAO24330		BSAO24331
1.1.1. amount extended in transactions secured by HQLA1	BSAO24332	BSAO24333	BSAO24334
1.1.1.1. of which transactions involving eligible HQLA1	BSAO24335
1.1.1.2. market value of received HQLA1 for transactions reported in item 1.1.1.1	BSAO24336
1.1.2. amount extended in transactions secured by HQLA2	BSAO24337	BSAO24338	BSAO24339
1.1.2.1. of which transactions involving eligible HQLA2	BSAO24340
1.1.2.2. market value of received HQLA2 for transactions reported in item 1.1.2.1	BSAO24341
1.1.3. amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A	BSAO24342	BSAO24343	BSAO24344
1.1.3.1. market value less RBA margin of received CLF securities for transactions reported in item 1.1.3	BSAO24345
1.1.4. amount extended in transactions secured by RBNZ eligible securities	BSAO24346	BSAO24347	BSAO24348
1.1.5. margin lending backed by other collateral	BSAO24349	BSAO24350	BSAO24351
1.1.6. amount extended in transactions secured by other collateral including ineligible CLF securities	BSAO24352	BSAO24353	BSAO24354

1.2. Reverse repo and other secured lending where collateral is re-hypothecated	BSAO24355		BSAO24356
1.2.1. amount extended in transactions secured by HQLA1	BSAO24357	BSAO24358	BSAO24359
1.2.2. amount extended in transactions secured by HQLA2	BSAO24360	BSAO24361	BSAO24362
1.2.3. margin lending backed by non-HQLA1 or non-HQLA2	BSAO24363	BSAO24364	BSAO24365
1.2.4. amount extended in transactions secured by other collateral	BSAO24366	BSAO24367	BSAO24368

2. Other inflows by counterparty	BSAO24369		BSAO24370
2.1. Retail customer	BSAO24371	BSAO24372	BSAO24373
2.2. Small and medium enterprise	BSAO24374	BSAO24375	BSAO24376
2.3. Non-financial corporate	BSAO24377	BSAO24378	BSAO24379
2.4. Central bank	BSAO24380	BSAO24381	BSAO24382
2.5. Financial institution	BSAO24383	BSAO24384	BSAO24385
2.6. Other entities	BSAO24386	BSAO24387	BSAO24388
2.7. of which: Intra-group (ADI/bank)	BSAO24389
2.8. of which: Intra-group (financial institutions excluding amount reported in item 2.7)	BSAO24390
2.9. of which: Intra-group (other entities not included in items 2.7 and 2.8)	BSAO24391

3. Other cash inflows	BSAO24392		BSAO24393
3.1. Derivatives cash inflows	BSAO24394	BSAO24395	BSAO24396
3.2. Contractual inflows from CLF securities maturing ≤ 30 days that is in excess of the available CLF amount	BSAO24397	BSAO24398	BSAO24399
3.3. Contractual inflows from other securities maturing ≤ 30 days	BSAO24400	BSAO24401	BSAO24402
3.4. Other contractual cash inflows	BSAO24403	BSAO24404	BSAO24405
3.5. Inflows from committed funding facility (applicable only for a foreign ADI that is not part of a group that has a locally incorporated banking subsidiary in Australia)	BSAO24406	BSAO24407	BSAO24408

4. Cash inflows due to collateral swaps			BSAO24409

5. Total cash inflows	BSAO24412		BSAO24413
5.1. of which: cash inflows due from intra-group entities	BSAO24452		BSAO24453

Section D: Cash outflows minus cash inflows

	Amount	Weighted amount
	(1)	(3)
Cash outflows minus cash inflows	BSAO24428	BSAO24429

Section E: Calculation of the Liquidity Coverage Ratio (LCR)

Total HQLA			BSAO24442
2. RBNZ eligible securities plus ALA			BSAO24443
3. Total cash outflows			BSL20743
4. Total cash inflows after applying the inflow cap			BSAO24444
5. Net cash outflows			BSL20744
6. LCR			BSAO24445
7. Minimum targeted LCR per liquidity management strategy			BSAO24446
8. Lowest LCR during reporting period			BSAO24447

Reporting Forms ARF 210.1A and ARF 210.1B

Liquidity Coverage Ratio

Instructions

These instructions assist completion of Reporting Form ARF 210.1A Liquidity Coverage Ratio – all currencies (ARF 210.1A) and Reporting Form ARF 210.1B Liquidity Coverage Ratio – AUD only (ARF 210.1B). ARF 210.1A and ARF 210.1B collect information for the calculation of the Liquidity Coverage Ratio (LCR) of an authorised deposit-taking institution (ADI). ARF 210.1A calculates the total LCR and ARF 210.1B calculates the LCR of AUD only currency exposure. In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.1A and ARF 210.1B are to be completed by LCR ADIs for each reporting consolidation level as follows:

For locally incorporated ADIs, ARF 210.1A is to be completed at Level 1 and Level 2. ARF 210.1B is to be completed at Level 2. For ADIs without a Level 2 consolidation ARF 210.1B is to be completed at Level 1.
For foreign ADIs, ARF 210.1A and ARF 210.1B are to be completed for the domestic book of the licensed ADI.

For the purposes of reporting ARF 210.1A and ARF 210.1B, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities in ARF 210.1A and ARF 210.1B.

Reporting basis and units of measurement

ARF 210.1A and ARF 210.1B are to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.1A and ARF 210.1B in accordance with Australian Accounting Standards unless otherwise specified.

Volume is to be completed in Australian dollars (AUD) in millions of dollars rounded to one decimal place.

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed to do so.

Implementation

An ADI may complete ARF 210.1A and ARF 210.1B on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.

Specific Instructions

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Counterparty definitions

Information requested by counterparty type in ARF 210.1A and ARF 210.1B is defined as follows:

Retail customer

Retail customer refers to a natural person as defined in paragraphs 33 and 34 of Attachment A of APS 210.

Small and medium enterprise (SME)

SME is defined in paragraph 46 and footnote 6 of Attachment A of APS 210 and paragraphs 117 to 120 of APG 210.

ADI/Bank

‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.

Financial institution

Financial institution is defined in paragraph 7(b) of APS 210. ADIs are to exclude ADI/Bank in this counterparty category if separately requested in the reporting item.

Intra-group

Intra-group amounts are requested in these forms as a memo item (‘of which’ for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.

Liquidity Coverage Ratio

The Liquidity Coverage Ratio (LCR) has two components:

The numerator of the LCR is equal to the value of the stock of liquid assets in stressed conditions (Section A); and
The denominator of the LCR is equal to total net cash outflows, calculated according to the scenario parameters.

The term ‘total net cash outflows’ is defined as ‘total expected cash outflows’ (Section B) minus ‘total expected cash inflows’ (Section C) up to 75 per cent cash outflows, in the specified stress scenario for the subsequent 30 calendar days.

An amount must be entered in each field. If the item is not applicable or there is no amount to be reported, a zero amount must be entered.

Column description in ARF 210.1

Column 1

Collects the amount/market value prior to the application of the scenario parameters (weights). The amount or value specified is to be entered in this column. Derived fields are indicated.

Column 2

Weights are pre-defined haircuts for liquid assets, run-off rates for cash outflows and inflow rates for cash inflows. All pre-defined weights are in accordance with the requirements of Attachment A of APS 210 with the following exclusions:

weights to cater for and advised by offshore jurisdictions where the ADI operates; and

weights set in consultation with APRA.

Column 3

Calculates the weighted amounts for most items except where requested in the instructions. Where fields are derived, they are calculated by multiplying the amount in column 1 by the weight in column 2.

Section A: Liquid Assets

This section captures the total value of high-quality liquid assets (HQLA), Reserve Bank of New Zealand (RBNZ) eligible securities and approved alternative liquid assets (ALA) that are included in the numerator of the LCR calculation.

The range of qualifying HQLA denominated in Australian dollars are notes and coin, balances held with the RBA, Commonwealth Government and semi-government securities.[1]

All assets must meet the operational requirements as outlined in paragraphs 21 to 24 of Attachment A of APS 210.

All assets in the stock must be available for the ADI to convert into cash through outright sale or repo to fill funding gaps between cash inflows and outflows at any time during the 30 day stress period.

An ADI is permitted to hedge the price risks associated with ownership of the stock of liquid assets and still include the assets in the stock. If it chooses to hedge the associated risks, the ADI should take into account (in the market value applied to each asset) the cash outflow that would arise if the hedge were to be closed out early (in the event of the asset being sold).

When included as part of the stock, liquid assets cannot be counted as cash inflows even if they mature within 30 days i.e. double-counting is not allowed.

Item 1	Item 1 is a derived item calculated as the sum of Items 1.1 to 1.4. Report HQLA1 in these items.
HQLA1	HQLA 1 is defined in paragraph 9 of Attachment A of APS 210.
Item 1.1	Report all notes and coin held by the ADI that are immediately available to meet obligations. Exclude deposits placed at or receivables from other financial institutions.
Item 1.2	Item 1.2 collects information on central bank balances that can be drawn in times of stress. Report all settlement account balances and any other funds held with the RBA which can be drawn down in times of stress in Item 1.2.1. Report the portion of ESA balance in Item 1.2.1 held against RBA Repos contracted at the cash rate target in Item 1.2.1.1. Report settlement account balances, central bank reserves, overnight and term deposits held with foreign central banks which can be drawn down in times of stress in Item 1.2.2. Amounts not included in Items 1.2.1 and 1.2.2 and that expire within 30 days are to be reported in Item 2.4 of Section C. Amounts required to be installed in the central bank reserves within 30 days are to be reported in Item 2.3.7 of Section B.
Item 1.3	Collects information on securities with a zero per cent risk weight. Report the market value of unencumbered marketable debt securities with a zero per cent risk weight under the standardised approach to credit risk of the Basel II framework by counterparty type in Items 1.3.1 to 1.3.5. Report securities issued by the Australian Commonwealth Government (CGS) in Item 1.3.1. Report securities issued by the Australian State Government or Territory Central Borrowing Authorities (semi-government) in Item 1.3.2. Report securities issued by foreign sovereigns in Item 1.3.3. Report securities guaranteed by the Australian Government in Item 1.3.4. Report securities guaranteed by foreign sovereigns in Item 1.3.5. Report securities issued or guaranteed by central banks in Item 1.3.6. Report securities issued or guaranteed by public sector entities (PSEs) in Item 1.3.7. Report securities issued or guaranteed by the Bank of International Settlements (BIS), the International Monetary Fund (IMF), the European Central Bank (ECB) and European Community (EC) or multilateral development banks (MDBs) in Item 1.3.8.
Unencumbered	Unencumbered means free of legal, regulatory, contractual or other restrictions on the ability of the ADI to liquidate, sell, transfer, or assign the asset.
Item 1.4	Item 1.4 collects information on sovereign/central bank debt securities where the sovereign has a non-zero per cent risk-weight which are not eligible for inclusion in Item 1.3 because of the non-zero per cent risk-weight of that country. Report unencumbered debt securities issued by the sovereign or central bank in the domestic currency of that country in Item 1.4.1. Only include debt issued by sovereigns or central banks of a jurisdiction to the extent that the liquidity risk is taken in that jurisdiction. Report unencumbered debt securities issued by the domestic sovereign or central bank in foreign currencies to the extent that the holding of such debt securities matches the currency needs of the ADI’s operations in that specific jurisdiction in Item 1.4.2. For ARF 210.1B, report unencumbered debt securities issued by the sovereign or central bank, to the extent that the holding of such debt securities matches the currency needs of the ADI’s operations in that specific jurisdiction, in Item 1.4.
Item 1.5	Item 1.5 is a derived Item on the adjusted amount of HQLA1 stock calculated as the sum of Items 1, 1.5.1 and 1.5.2. If the sum is less than zero, zero will be derived for this item. This amount is used for the purpose of calculating the cap on HQLA2. The formula for item 1.5 is: Maximum [sum(Item 1+Item1.5.1+Item 1.5.2),0] Item 1.5.1 is a derived item for the adjustment to the amount of HQLA1 due to secured lending/borrowing transactions involving HQLA1. Report the adjustment to the amount of HQLA1 as a result of collateral swaps in Item 1.5.2.
Adjusted amount of HQLA1	Defined in paragraph 8 of Attachment A of APS 210.

Item 2	Item 2 is a derived item calculated as the sum of Items 2.1 to 2.4. Report HQLA2 in these items. Report the market value of unencumbered marketable debt securities assigned with a 20 per cent risk-weight under the standardised approach to credit risk of the Basel II framework by counterparty type in Items 2.1 and 2.2. Report securities issued or guaranteed by sovereigns or central banks in Item 2.1. Report securities issued or guaranteed by PSEs or MDBs in Item 2.2. Report non-financial corporate securities with an External Credit Assessment Institution (ECAI) rating of at least a Credit Rating Grade 1 in Item 2.3. Report covered bonds, not issued by the ADI itself or any of its associated entities, with ECAI rating of at least a Credit Rating Grade 1 in Item 2.4.
HQLA2	HQLA2 is defined in paragraph 10 of Attachment A of APS 210.
ECAI	Represents grades of credit ratings to which external credit assessment institution (ECAI) ratings are mapped. The mapping of rating grades is defined in Attachment F of APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112).
Item 2.5	Item 2.5 is a derived item for the adjusted amount of HQLA2 stock calculated as the sum of Items 2, 2.5.1 and 2.5.2. This amount is used for the purposes of calculating the cap on HQLA2. Item 2.5.1 is a derived item on the adjustment to the amount of HQLA2 due to secured lending/borrowing transactions involving HQLA2 and calculated by the formula: Section B Item 4.2.2 + Section B Item 4.5.4 – Section C Item 1.1.2.2. Report the adjustment to the amount of HQLA2 as a result of collateral swaps in Item 2.5.2.
Adjusted amount of HQLA2	Defined in paragraph 8 of Attachment A of APS 210.
Item 2.6	Item 2.6 is a derived item for the total adjustment to HQLA due to the 40 per cent cap on HQLA2 required for the purpose of calculating the LCR as defined in paragraph 7 of Attachment A of APS 210. If the result of the calculation is less than zero, zero will be derived. The formula for Item 2.6 is: Maximum ((Adjusted HQLA2 – 2/3*Adjusted HQLA1),0).

Item 3	Item 3 is a derived item for total HQLA calculated as the sum of Item 1 and Item 2 less Item 2.6. For an ADI that has approval from APRA to include other liquid assets in its HQLA stock, report the total approved liquid assets and adjustments in Item 3.1. For ADIs where Item 3.1 is not applicable, enter a zero amount.

Item 4	Report the market value of all unencumbered Reserve Bank of New Zealand (RBNZ) eligible securities after applicable RBNZ haircuts in Item 4. The securities included must meet the operational requirements defined in paragraphs 21 to 24 of Attachment A of APS 210. This item is only to be completed by locally incorporated ADIs with New Zealand subsidiary operations. Other ADIs are to enter a zero amount in Item 4.
RBNZ eligible securities	Represents securities that the RBNZ will accept in its domestic market operations.

Item 5	Item 5 is a derived item of total alternative liquid assets (ALA) calculated as the sum of Items 5.3 and 5.5. Items 5.1, 5.2 and 5.4 are to be completed by ADIs that have a secured committed liquidity facility (CLF) with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA are to enter a zero amount in Items 5.1, 5.2 and 5.4.
ALA	ALA are made available in jurisdictions where there is insufficient supply of HQLA1 (or both HQLA1 and HQLA2) in the domestic currency to meet the aggregate demand of banks with significant exposures in the domestic currency in the LCR framework.
Item 5.1	Item 5.1 is a derived item calculated as the sum of Items 5.1.1 to 5.1.6. Report the market value less the applicable RBA margins of eligible assets for the CLF. Eligible assets for the CLF comprise RBA repo-eligible securities and self-securitised assets. Report only unencumbered securities that meet the operational requirements of paragraphs 21 to 24 of Attachment A of APS 210. For the calculation of the amount of eligible assets for the CLF, exclude RBA repo-eligible securities that are recognised as HQLA1. Report securities issued by supranationals and foreign government in Item 5.1.1. Report securities with an Australian government or foreign sovereign government guarantee in Item 5.1.2. Report ADI issued securities in Item 5.1.3. Report asset backed securities in Item 5.1.4. Report other private securities in Item 5.1.5. Report the total RBA repo-eligible amount of self-securitised assets after the application of relevant margins as per the guidance provided by the RBA in Item 5.1.6.
CLF	CLF is defined in paragraphs 12, 13 and 16 to 19 of Attachment A of APS 210.
RBA repo-eligible securities	Represents securities that the RBA will accept as collateral for its domestic market operations. The list of eligible securities and applicable RBA margins are published on the RBA website.
Item 5.2	Item 5.2 is a derived item for the available amount of CLF with the RBA defined in paragraph 14 (b) of Attachment A of APS 210 and calculated by the formula: If ((Item 5.2.2 + Item 5.2.3) > Item 5.2.1, 0, (Item 5.2.1 - Item 5.2.2 - Item 5.2.3)). Report the approved size of the CLF with the RBA in Item 5.2.1. Item 5.2.2 is a derived item on the adjustment to the amount of available CLF due to secured lending/borrowing transactions involving CLF securities and calculated by the formula: Maximum ((Section B Item 4.3.1 – Section C Item 1.1.3.1),0). Report the adjustment to the amount of CLF securities as a result of the unwinding of collateral swaps in Item 5.2.3. If the adjustment is a negative value, enter a zero amount.
CLF securities	Represents RBA rep-eligible securities excluding securities recognised as HQLA1 and self-securitised assets.
Item 5.3	Item 5.3 is a derived item for the amount of CLF assets that can be included in the numerator of the LCR calculation defined in paragraph 14 of Attachment A of APS 210 and calculated by the formula: Minimum (Item 5.1, Item 5.2).
Item 5.4	Report the portion of CLF securities reported in Item 5.1 that is maturing in less than 30 days and where the securities are not due to be returned under maturing secured lending transactions.
Item 5.5	Report the weighted amount of allowed ALA in offshore jurisdictions.

Item 6	Item 6 is a derived item calculated as the sum of Items 3, 3.1, 4 and 5. Item 6 is the total liquid asset stock to be included in the numerator of the LCR calculation. The following instructions on Items 6.1 to 6.7 are applicable in ARF 210.1A only. Report the total weighted amount by underlying currency exposures for AUD, NZD, USD, GBP, EUR and JPY in Items 6.1 to 6.6 respectively. Item 6.7 is derived as Item 6 less the sum of Items 6.1 to 6.6.

Section B: Cash outflows

This section captures the total value of cash outflows that are used as inputs for the calculation of the denominator of the LCR calculation.

Total expected cash outflows in the LCR stress scenario for the subsequent 30 calendar days are calculated by multiplying the outstanding balances of various categories or types of liabilities and off-balance sheet commitments by the rates at which they are expected to run-off or to be drawn down.

Where applicable, cash outflows should include interest that is expected to be paid during the 30-day time horizon. For contingent items, report the total balance or as instructed.

Where an item could be reported in multiple outflow categories, ADIs are to include that item in the relevant category with the highest cash outflow rate.

Item 1	Item 1 is a derived item calculated as the sum of Items 1.1 to 1.7. Retail deposits are divided into stable, less stable and less stable with higher run-off deposits as defined in paragraphs 35 to 39 of Attachment A of APS 210. Further guidance on allocating retail deposits as stable, less stable and less stable with higher run-off is provided in paragraphs 100 to 113 of APG 210. Report stable retail deposits in Items 1.1 and 1.2, less stable in Items 1.3 and 1.4 and less stable with higher run-off in Items 1.5 and 1.6. For Item 1.2, report stable deposits that are eligible for the 3 per cent run-off rate where the deposits are fully insured by an effective deposit insurance scheme. For Item 1.6, report the total known and expected cash outflows from deposits which are classified as less stable deposits with a higher run-off requirement as advised by offshore jurisdictions where the ADI operates. Report the total balance in Column (1) and total weighted average volume in Column (3) of Item 1.6. Report notice period deposits that have been called and are maturing in the next 30 days in Item 1.7. Further guidance is provided in paragraphs 114 to 116 of APG 210.
Retail deposits	Retail deposits are defined as deposits placed with an ADI by a natural person. Retail deposits include demand deposits and term deposits maturing in, or with a notice period, up to 30 days as defined in paragraphs 40 and 41 of Attachment A of APS 210. Notes, bonds and other debt securities sold exclusively to the retail market and held in retail accounts may be reported in the appropriate retail deposit category. To be treated in this manner, it is not sufficient that the debt instruments are specifically designed and marketed to retail customers. Rather there should be limitations in place such that those instruments cannot be bought and held by parties other than retail customers.
Effective deposit insurance scheme	An effective deposit insurance scheme represents a scheme: that guarantees that it has the ability to make prompt payouts; for which the coverage is clearly defined; and of which public awareness is high. The deposit insurer in an effective deposit insurance scheme has formal legal powers to fulfil its mandate and is operationally independent, transparent and accountable. A jurisdiction with an explicit and legally binding sovereign deposit guarantee that effectively functions as deposit insurance can be regarded as having an effective deposit insurance scheme. The deposit insurance scheme must also meet the following additional criteria: The insurance scheme is based on a system of prefunding via the periodic collection of levies on banks with insured deposits; The scheme has adequate means of ensuring ready access to additional funding in the event of a large call on its reserves; and Access to insured deposits is available to depositors in a short period of time once the deposit insurance scheme is triggered.

Item 2	Item 2 is a derived item calculated as the sum of Items 2.1 to 2.6. Report unsecured wholesale funding in Items 2.1 to 2.6. Unsecured wholesale funding is separately reported under operational deposits and non-operational deposits.
Unsecured wholesale funding	Unsecured wholesale funding is defined in paragraphs 43 to 46 of Attachment A of APS 210.
Operational deposits	Unsecured wholesale funding that is generated by clearing, custody and cash management activities are termed as operational deposits. Paragraphs 47 to 50 of Attachment A of APS 210 and paragraphs 121 to 127 of APG 210 define the qualifying activities and criteria for operational deposits.
Non-operational deposits	Non-operational deposits include all deposits and other extensions of unsecured funding not included under operational deposits. Exclude notes, bonds and other debt securities issued, covered bond issuance or repo and secured funding transactions.
Item 2.1	Item 2.1 is a derived item calculated as the sum of Items 2.1.1 to 2.1.7. Report deposits from SME in Items 2.1.1 to 2.1.7. For Item 2.1.1 to Item 2.1.7 refer to equivalent reporting instructions under Item 1.
Item 2.2	Item 2.2 is a derived item calculated as the sum of Items 2.2.1 to 2.2.6. Report deposits from non-financial corporate customers in Items 2.2.1 to 2.2.7. Report the amount of operational deposits that are fully covered by an effective deposit insurance scheme in Item 2.2.1. Report the amount of operational deposits that are fully covered by an effective deposit insurance scheme and are eligible for the 3 per cent run-off rate in Item 2.2.2. Report the amount of operational deposits that are not fully covered by an effective deposit insurance scheme in Item 2.2.3. Report the amount of non-operational deposits where the entire amount of the deposit is fully covered by an effective deposit insurance scheme in Item 2.2.4. Report the amount of non-operational deposits where the entire amount of the deposit is not fully covered by an effective deposit insurance scheme in Item 2.2.5. Report notice period deposits that have been called and are maturing in the next 30 days in Item 2.2.6. Of the amounts reported in Items 2.2.1 to 2.2.6, report the amount of deposits from intra-group entities in Item 2.2.7.
Fully covered	A fully covered deposit is a wholesale deposit where the entire value of the deposit is below or up to the deposit insurance limit.
Item 2.3	Item 2.3 is a derived item calculated as the sum of Items 2.3.1 to 2.3.7. Report deposits from central banks, sovereigns, PSEs and MDBs in Items 2.3.1 to 2.3.7. For Items 2.3.1 to 2.3.6 refer to equivalent reporting instructions under Item 2.2. Report any additional balances required to be installed in central bank reserves within 30 days in Item 2.3.7.
Item 2.4	Item 2.4 is a derived item calculated as the sum of Items 2.4.1 to 2.4.4. Report deposits from ADIs/Banks in Items 2.4.1 to 2.4.5. For Items 2.4.1 to 2.4.5, refer to equivalent reporting instructions under Item 2.2. Include notice period deposits that have been called and that are maturing in the next 30 days in Item 2.4.4.
Item 2.5	Item 2.5 is a derived item calculated as the sum of Items 2.5.1 to 2.5.4. Report deposits from other financial institutions and other legal entities in Items 2.5.1 to 2.5.5. For Items 2.5.1 to 2.5.5, refer to equivalent reporting instructions under Item 2.2. Include notice period deposits that have been called and that are maturing in the next 30 days in Item 2.5.4.
Item 2.6	Report deposits from member institutions with the ADI where the ADI acts as the central institution for a network of cooperative banks which has been acknowledged by APRA in Item 2.6. Central institutions and/or specialised central service providers of such networks should report in this line the amount of deposits placed by network member institutions and that are: (a) due to statutory minimum deposit requirements and which are registered with regulators; or (b) in the context of common task sharing and legal, statutory or contractual arrangements so long as both the bank that has received the monies and the bank that has deposited the monies participate in the same institutional network’s mutual protection scheme against illiquidity and insolvency of its members. ADIs that are not the central institutions and/or specialised central service providers of such a network should report zero in this item.
Institution for a network of cooperative banks	An institutional network of cooperative (or otherwise named) banks is a group of legally autonomous banks with a statutory framework of cooperation with a common strategic focus and brand where specific functions are performed by central institutions and/or specialised service providers.

Item 3	Item 3 is a derived item calculated as the sum of Items 3.1 and 3.2. Report unsecured debt securities issued in Items 3.1 and 3.2. Report debt securities issued in the Australian domestic market maturing in the next 30 days in Item 3.1. Report debt securities issued in markets other than the Australian domestic market maturing in the next 30 days in Item 3.2.
Debt securities issued	Notes, bonds and other debt securities issued by the ADI are included in this item regardless of the holder, unless the bond is sold exclusively in the retail market as described in Item 1.

Item 4	Item 4 is a derived item calculated as the sum of Items 4.1, 4.2, 4.3, 4.4.1, 4.4.2 and 4.5. Items 4.3 and 4.3.1 are to be completed by ADIs that have a secured CLF with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA must enter a zero amount in Items 4.3 and 4.3.1. Report all outstanding secured funding transactions with remaining maturities within the 30 calendar day stress horizon. Collateral lent to the ADI’s customers to effect short positions should be treated as a form of secured funding, including customer short positions that do not have a specified contractual maturity. Report any transaction in which the ADI has received a collateralised loan in cash, such as repo transactions, expiring within 30 days. Collateral swaps where the ADI has received a collateralised loan in the form of assets other than cash are to be reported in Item 10 of Section B. For the purposes of this reporting item, if the ADI has deposited both liquid and non-liquid assets in a collateral pool and no assets are specifically assigned as collateral for the secured transaction, the ADI may assume that the assets with the lowest liquidity get assigned first. Report both the amount of funds raised through the transaction and the value of the underlying collateral extended based on the date of reporting of the transaction. Report the amount of funds raised in the secured funding transaction that matures within 30 days for the following items: Transactions secured by HQLA1 with any counterparty in Item 4.1; Transactions secured by HQLA2 with any counterparty in Item 4.2; Transactions secured by eligible CLF securities (other than those recognised as HQLA1) with any counterparty including the RBA (where the ADI has capacity within the CLF) in Item 4.3; Item 4.4 collects information on transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached. ADIs without a secured CLF with the RBA are to report transactions secured by CLF securities under this item: In Item 4.4.1 report transactions where the counterparties are domestic sovereigns, MDBs or domestic PSEs (excluding the RBA) with a risk weight of 20 per cent or lower; In Item 4.4.2 report transactions with all other counterparties; and Transactions secured by all assets with central banks in offshore jurisdictions in Item 4.5. Include transactions secured by RBNZ eligible securities under this item. Report the portion of the amount raised in the secured funding transaction where the underlying collateral extended for the transaction would otherwise qualify to be reported in Section A (if they were not already securing the particular transaction in question), because: they would be held unencumbered; and they would meet the operational requirement for HQLA as specified in paragraphs 21 to 24 of Attachment A of APS 210. Report balances in the following items: In Item 4.1.1 for transactions reported in Item 4.1; In Item 4.2.1 for transactions reported in Item 4.2; In Item 4.5.1 for transactions reported in Item 4.5 secured by HQLA1; and In Item 4.5.3 for transactions reported in Item 4.5 secured by HQLA2; Report the market value of the extended collateral for the portion of the amount raised where the underlying collateral extended for the transaction would otherwise qualify to be reported in Section A (if that collateral is not already securing the particular transaction in question), because: they would be held unencumbered; and they would meet the operational requirement for HQLA as specified in paragraphs 21 to 24 of APS 210 Attachment A. Report balances in the following items: In Item 4.1.2 for transactions reported in Item 4.1.1; In Item 4.2.2 for transactions reported in Item 4.2.1; In Item 4.3.1 for transactions reported in Item 4.3, report the market value less the applicable RBA margin; In Item 4.5.2 for transactions reported in Item 4.5.1; and In Item 4.5.4 for transactions reported in Item 4.5.3.
Secured funding	Secured funding is defined as those liabilities and general obligations that are collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution.
Short positions	A customer short position in this context describes a transaction where an ADI’s customer sells a security it does not own, and the ADI subsequently obtains the same security from internal or external sources to make delivery under the sale. Internal sources include the ADI’s own inventory of collateral as well as HQLA1 or HQLA2 that is available for re-hypothecation that is held in other customer margin accounts. External sources include collateral obtained through a securities borrowing, reverse repo or like transaction.

Item 5	Item 5 is a derived item calculated as the sum of Items 5.1 and 5.2. Report in Item 5.1 the balances of secured funding transactions issued by the ADI, including covered bonds, maturing in 30 days or less. Report in Item 5.2 loss of funding from ADI’s structured financing facilities such as Asset Backed Commercial Paper (ABCP), Asset Backed Security (ABS), warehouse and liquidity facilities and other secured financing from SPVs maturing or returnable within 30 days. Exclude amounts reported in Item 5.1. Include potential liquidity outflows from call options on instruments and facilities that would allow the return of assets in a financing arrangement or that require the originator to provide liquidity, effectively ending the financing arrangement (‘liquidity puts’) within the 30-day period. ADI’s are to look through to the maturity of the debt instrument or facility and consider any embedded options that could potentially trigger the return of assets or the need for liquidity.

Item 6	Item 6 is a derived item calculated as the sum of Items 6.1 to 6.7. Report cash outflows due to increased liquidity needs related to derivatives and other transactions in Items 6.1 to 6.7.
Item 6.1	Report derivatives cash outflows. Report an amount in accordance with the ADI’s existing valuation methodologies to determine expected contractual derivative cash outflows and inflows. Cash flows may be calculated on a net basis by counterparty, only where a valid master netting agreement exists. Report the sum of all net cash outflows under this item. Report the sum of all net cash inflows under Section C Item 3.1. Exclude from this calculation those liquidity requirements that would result from increased collateral needs due: to market value movements (i.e. reported in Item 6.6 of Section B); or falls in value of collateral posted (i.e. reported in Item 6.7 of Section B). Assume options are exercised when they are ‘in the money’ for the option buyer. Where derivative payments are collateralised by HQLA, cash outflows are calculated net of any corresponding cash or collateral inflows that would result, all other things being equal, from contractual obligations for cash or collateral to be provided to the ADI if the ADI is legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the collateral is received. Note that cash flows do not equal the marked-to-market value since the marked-to-market value also includes estimates for contingent inflows and outflows and may include cash flows that occur beyond the 30-day horizon. It is generally expected that a positive amount is reported in this item and in Item 3.1 of Section C for ADIs engaged in derivatives transactions. In the AUD LCR calculation captured in ARF 210.1B, only the AUD leg is to be reported for derivatives transactions that involve two different currency legs.
Item 6.2	Report in Item 6.2 the amount of collateral that would need to be posted, or contractual cash outflows generated by a downgrade of 3-notches in the ADI's long-term credit rating. Triggers linked to the ADI’s short-term rating should be assumed to be triggered at the corresponding long-term rating in accordance with published ratings criteria. The impact of the downgrade should consider impacts on all types of margin collateral and contractual triggers which change re-hypothecation rights for non-segregated collateral. This includes drawdown of contingent facilities or early repayment of existing liabilities.
Item 6.3	Report in Item 6.3 the amount of non-segregated collateral that the reporting ADI has received from counterparties that could, under legal documentation, be recalled because the collateral is in excess of that counterparty’s current collateral requirements.
Item 6.4	Report in Item 6.4 the amount of collateral that is contractually due from the reporting ADI, but for which the counterparty has not yet demanded the collateral to be posted.
Item 6.5	Report in Item 6.5 the amount of HQLA collateral that can be substituted for non-HQLA collateral without the ADI’s consent, that has been received to secure transactions and that has not been segregated.
Item 6.6	Report in Item 6.6 the largest absolute net 30-day collateral flow realised during the preceding 24 months, where the absolute net collateral flow is based on both realised outflows and inflows. Inflows and outflows of transactions executed under the same master netting agreement may be treated on a net basis.
Item 6.7	Report in Item 6.7 the current market value of non-HQLA1 collateral posted as margin for derivatives and other transactions, net of collateral received, on a counterparty basis (provided that the collateral received is not subject to restrictions on reuse or re-hypothecation). Any collateral that is in a segregated margin account can only be used to offset outflows that are associated with payments that are eligible to be offset from that same account.

Item 7	Item 7 is a derived item calculated as the sum of Items 7.1.1, 7.2.1, 7.3.1, 7.3.2, 7.4.1, 7.4.2, 7.5.1, 7.6.1, 7.6.2 and 7.7.1. Items 7.1, 7.2, 7.3, 7.4, 7.5, 7.6 and 7.7 collect information on balances of the undrawn amounts of committed credit and liquidity facilities extended by the ADI to retail, SME, non-financial corporate, sovereign-central bank-PSE-MDB, ADI/Bank, other financial institutions and other legal entity counterparties respectively. Report undrawn committed credit and liquidity facilities in Items 7.1.1, 7.2.1, 7.5.1 and 7.7.1. Report undrawn committed credit facilities in Items 7.3.1, 7.4.1 and 7.6.1. Report undrawn committed liquidity facilities in Items 7.3.2, 7.4.2 and 7.6.2. The reported amount may be net of any HQLA that is eligible for the stock of HQLA, if the HQLA has already been posted as collateral by the counterparty to secure the facilities or that are contractually obliged to be posted when the counterparty will draw down the facility, if the ADI is legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the facility is drawn, and there is no undue correlation between the probability of drawing the facility and the market value of the collateral. The collateral can be netted against the outstanding amount of the facility to the extent that it is not already counted in the stock of HQLA. ADIs that are providers of associated liquidity facilities, for financing programs reported in Item 5 above, that have maturing or liquidity puts that may be exercised in the 30-day horizon, need not double count the maturing financing instrument and the liquidity facility for consolidated programs. For syndicated facilities report the amount of an ADI’s proportionate share of the undrawn committed liquidity facility.
Committed facilities	Committed facilities represent contractually irrevocable or conditionally revocable agreements.
Credit and liquidity facilities	Credit and liquidity facilities are defined as explicit contractual agreements or obligations to extend funds at a future date to retail and wholesale counterparties. Further guidance on liquidity and credit facilities is provided in paragraphs 51 and 52 of Attachment A of APS 210.

Item 8	Item 8 is a derived item calculated as the sum of Items 8.1 to 8.5 in column 1 and the sum of Items 8.1 and 8.8 in column 3. Report the full amount of contractual obligations to extend funds within the next 30 days i.e. not netted for the assumed roll-over on the inflows in Item 2 of Section C, and not captured elsewhere in this form by counterparty type. Report the amount to extend to financial institution, retail, SME, non-financial corporate and all other entities in Items 8.1 to 8.5 respectively. Item 8.6 is a derived item calculated as the sum of Items 8.2 to 8.5 in column 1. Item 8.6 calculates total outflows from retail, SME, non-financial corporate and other entity customers. Item 8.7 is a derived item calculated as the sum of the roll-over of funds that is implicitly assumed in the inflow section from Items 2.1, 2.2, 2.3, 2.4 and 2.6 of Section C, i.e. the amount in column 1 less the amount in column 3. The total roll-over of inflows is calculated from all counterparties except from financial institutions. Item 8.8 (column 1) is a derived item with the formula: Maximum (Item 8.6 – Item 8.7, 0). Item 8.8 calculates the total excess contractual outflows from retail, SME, non-financial corporate and other entities after the roll-over of inflows. If the result is positive, it is included in Item 8.8 as an outflow. If the result is less than zero, zero will be displayed.

Item 9	Derived item calculated as the sum of Items 9.1 to 9.9. Report in Items 9.1 to 9.9 the full amount, unless otherwise specified, of any other contingent funding obligations not captured in outflow items above.
Contingent funding obligations	Contingent funding obligations may be either contractual or non-contractual and are not lending commitments. Non-contractual contingent funding obligations include associations with, or sponsorship of, products sold or services provided that may require the support or extension of funds in the future under stressed conditions. Non-contractual obligations may be embedded in financial products and instruments sold, sponsored or originated by the ADI that can give rise to unplanned balance sheet growth arising from support given for reputational risk considerations.
Item 9.1	Report balances of undrawn uncommitted credit and liquidity facilities.
Uncommitted facilities	Represents unconditional revocable agreements where the ADI has the right to unconditionally revoke the undrawn portion of these facilities.
Item 9.2	Report trade finance related obligations. Report the average of actual monthly net outflows in a recent 12-month period.
Trade finance related obligations	Represents trade-related obligations directly underpinned by the movement of goods or the provision of services such as documentary trade letters of credit, documentary and clean collection, import bills, export bills and shipping guarantees.
Item 9.3	Report guarantees and letters of credit other than trade finance related obligations. Report the average of actual monthly net outflows in a recent 12-month period. Exclude guarantees and letters of credit reported in Item 9.2.
Item 9.4	Report the outstanding amount of the ADI's own unsecured short-term debt securities issued in the Australian domestic market that have maturities greater than 30 days.
Item 9.5	Report the outstanding amount of the ADI's own unsecured long-term debt securities issued in the Australian domestic market that have maturities greater than 30 days.
Short-term debt securities	Short-term debt refers to securities with original maturity less than or equal to 12 months.
Long-term debt securities	Long-term debt refers to securities with original maturity greater than 12 months.
Item 9.6	Report balances of outstanding debt securities, unsecured and secured, both long-term and short-term, that have maturities greater than 30 calendar days, to cover the potential repurchase of such outstanding securities where the ADI is an issuer with an affiliated dealer or market maker. Exclude amounts reported in Items 9.4 and 9.5. Enter the run-off rate, set in consultation with APRA, in column 2.
Item 9.7	Report the non-contractual obligations related to structured products and managed funds. Report obligations related to structured products where customers anticipate ready marketability, such as adjustable rate notes and variable rate demand notes. Report obligations related to managed funds that are marketed with the objective of maintaining a stable value such as money market mutual funds or other types of stable value collective investment funds.
Item 9.8	Report all other non-contractual obligations not captured in items above. Include obligations where customer short positions are covered by other customers’ collateral that does not qualify as HQLA1 or HQLA2. These are instances where an ADI has internally matched clients’ assets against other clients’ short positions where the collateral does not qualify as HQLA1 or HQLA2, and the ADI could be obligated to find additional sources of funding for these positions in the event of client withdrawals. Instances where the collateral qualifies as HQLA1 or HQLA2 are to be reported in the appropriate item in the secured funding section (Item 4 of Section B). Include obligations related to potential liquidity draws from joint ventures or minority investments in entities which are not consolidated under Level 2 where the ADI is the main liquidity provider when the entity is in need of liquidity. Include potential requests for debt buyback of the bank’s own debt issued in markets other than the Australian domestic market that have maturities greater than 30 days. Exclude amounts reported in Item 9.6. Include the balances of potential requests for debt repurchases of related conduits, securities investment vehicles and other such financing facilities having maturities greater than 30 days. Enter the run-off rate for this item, set in consultation with APRA, in column 2.
Item 9.9	Report all other contractual cash outflows not captured in items above. Include contractual outflows within the next 30 days such as outflows to cover unsecured collateral borrowings, uncovered short positions, dividends or contractual interest payments. Exclude outflows related to operating costs of the ADI.

Item 10	Report the weighted outflows from collateral swaps maturing within 30 days.
Collateral swaps	Represents transactions where non-cash assets are swapped for other non-cash assets.

Item 11	Item 11 is a derived item for total cash outflows calculated as the sum of Items 1 to 9 in column 1 and the sum of Items 1 to 10 in column 3. The following instructions on Items 11.1 to 11.7 are applicable for ARF 210.1A only: In Items 11.1 to 11.6, report the total amount by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in both Columns 1 and 3. Report the cash outflows in Column 1 and the weighted cash outflows in Column 3. Item 11.7 is a derived item calculated as Item 11 less the sum of Items 11.1 to 11.6. The following instruction on Item 11.1 is applicable for ARF 210.1B only: Of the total cash outflows in Item 11, report in Item 11.1 total cash outflows due to intra-group entities. Report cash inflows in Column 1 and weighted cash inflows in Column 3.

Section C: Cash inflows

This section captures the total value of cash inflows that are used as inputs for the calculation of the denominator of the LCR calculation.

Total expected contractual cash inflows are calculated by multiplying the outstanding balances of various categories of contractual receivables by the rates at which they are expected to flow in under the LCR scenario.

Items must not be double counted. If an asset is included as part of the stock of liquid assets (Section A), the associated cash inflows cannot also be counted as cash inflows in Section C.

For all cash inflow items report the total known contractual cash inflows from outstanding exposures that are fully performing and for which the ADI has no reason to expect a default within the 30-day time horizon. Where applicable, cash inflows should include interest that is expected to be received during the 30-day time horizon.

The following items must not be included as inflows:

pre-payments on loans (not due within 30 days);
credit facilities, liquidity facilities or other contingent funding facilities (other than Item 3.5) that the ADI holds at other institutions for its own purposes;
deposits held at other financial institutions for operational activities as outlined in paragraphs 47 to 50 of Attachment A of APS 210; and
inflows from deposits held at the centralised institution in a cooperative banking network.

Item 1	Item 1 is a derived item calculated as the sum of Items 1.1 and 1.2. Report all outstanding secured lending transactions with remaining maturities within the 30 calendar day stress horizon. Include any transaction in which the ADI has extended a collateralised loan in cash, such as reverse repo transactions. Report any collateral swaps where the ADI has extended a collateralised loan in the form of assets other than cash in Item 4 of Section C.
Secured lending	Secured lending is defined as those loans that the ADI has extended and that are collateralised by legal rights to specifically designated assets owned by the borrowing institution which the ADI can use or re-hypothecate for the duration of the loan, and for which the ADI can claim ownership to in the case of default by the borrower.
Item 1.1	Item 1.1 is a derived item calculated as the sum of Items 1.1.1, 1.1.2, 1.1.3, 1.1.4, 1.1.5 and 1.1.6 of secured lending transactions where the collateral obtained is not re-hypothecated. Items 1.1.3 and 1.1.3.1 are to be completed by ADIs that have a secured CLF with the RBA that is approved by APRA for LCR purposes. ADIs that do not have a CLF with the RBA must enter a zero amount in the Items 1.1.3 and 1.1.3.1. Include transactions where the collateral received in the form of HQLA1, HQLA2, RBNZ eligible securities and eligible CLF securities that are not re-hypothecated and are legally and contractually available for the ADI’s use in the appropriate line items of Section A as well as in Item 1.1. Report both the amount of funds extended and the value of the underlying collateral received. Report the amount of funds extended in the following items: transactions secured by HQLA1 in Item 1.1.1; transactions secured by HQLA2 in Item 1.1.2; transactions secured by eligible CLF securities in Item 1.1.3; transactions secured by RBNZ eligible securities in Item 1.1.4; collateralised loans extended to customers for the purpose of taking leveraged trading positions (margin loans) made against other collateral (excluding those reported in Items 1.1.1, 1.1.2, 1.1.3 and 1.1.4) in Item 1.1.5; and transactions secured by other collateral including ineligible CLF securities (excluding those reported in Items 1.1.1, 1.1.2, 1.1.3, 1.1.4 and 1.1.5) in Item 1.1.6. ADIs without a secured CLF with the RBA are to report transactions secured by CLF securities in Item 1.1.6. Report the portion of the amount extended in the secured lending transaction involving eligible liquid assets where the collateral obtained is reported in Section A and where the assets meet the operational requirements for liquid assets in the following items: in Item 1.1.1.1 for transactions reported in Item 1.1.1; and in Item 1.1.2.1 for transactions reported in Item 1.1.2. Report the market value of the collateral received for amounts extended involving eligible liquid assets transactions where the collateral obtained is reported in Section A and where the assets meet the operational requirements for liquid assets in the following items: in Item 1.1.1.2 for transactions reported in Item 1.1.1.1; and in Item 1.1.2.2 for transactions reported in Item 1.1.2.1. Report the market value less applicable RBA margins in Item 1.1.3.1 for transactions reported in Item 1.1.3.
Item 1.2	Item 1.2 is a derived item calculated as the sum of Items 1.2.1, 1.2.2, 1.2.3 and 1.2.4 of secured lending transactions where the collateral obtained is re-hypothecated to cover the reporting ADI’s short positions that could be extended beyond 30 days. Report the total amount of cash extended for transactions maturing within 30 days backed by HQLA1, HQLA2 and other collateral where the collateral is re-hypothecated in Items 1.2.1, 1.2.2 and 1.2.4 respectively. Report the collateralised loans extended to customers for the purpose of taking leveraged trading positions made against non-HQLA collateral where the collateral is re-hypothecated in Item 1.2.3.

Item 2	Item 2 is a derived item calculated as the sum of Items 2.1 to 2.6. Report contractual inflows for all other types of transactions (excluding those reported in Item 1), either secured or unsecured, by counterparty type. Include interest payments and instalments that are contractually due within the 30-day horizon from fully performing loans and loans securitised in an SPV. Include maturing loans where roll over of the loan has already been agreed. The agreed roll over should also be reported by counterparty type in Item 8 of Section B (paragraph 61-62 of Attachment A of APS 210). Inflows should only be taken at the latest possible date, based on the contractual rights available to counterparties, e.g. existing loans under revolving credit facilities are assumed to be rolled over and any remaining balances are reported in Item 7 of Section B. Exclude inflows from loans that have no specific maturity, i.e. non-maturing, non-defined or open maturity. Include the minimum payments of principal, fee or interest associated with open maturity loans that are contractually due within 30 days. Report cash inflows from retail customers, SMEs and non-financial corporates in Item 2.1, Item 2.2 and Item 2.3 respectively. Report cash inflows from central banks in Item 2.4. Include term deposits that expire within 30 days that were not eligible to be included in Item 1.2 of Section A. Report cash inflows from payments on loans and deposits from financial institutions in Item 2.5. ADIs may include inflows, in line with the treatment of other related outflows and inflows in the LCR calculation, from the release of balances held in segregated accounts for the protection of customer trading assets, provided that these segregated balances are maintained in HQLA1 or HQLA2. Report cash inflows from other entities in Item 2.6 that are not included in Items 2.1 to 2.5. Of the amounts reported under Items 2.2 to 2.6, Items 2.7 to 2.9 collects information on the inflows from entities which are affiliated with the ADI. Report inflows from intra-group entities that are ADIs/banks in Item 2.7. Report inflows from intra-group entities that are financial institutions in Item 2.8 excluding amounts reported in Item 2.7. Report inflows from other intra-group entities in Item 2.9 excluding amounts reported in Item 2.7 and Item 2.8.

Item 3	Item 3 is a derived item calculated as the sum of Items 3.1 to 3.5.
Item 3.1	Report derivatives cash inflows. Report an amount in accordance with the ADI’s existing valuation methodologies to determine expected contractual derivative cash inflows and outflows. Cash flows may be calculated on a net basis by counterparty, only where a valid master netting agreement exists. Report the sum of all net cash inflows under this item. Report the sum of all net cash outflows under Section B Item 6.1. Exclude from this calculation those liquidity requirements that would result from increased collateral needs due: to market value movements (i.e. reported in Item 6.6 of Section B); or falls in value of collateral posted (i.e. reported in Item 6.7 of Section B). Assume options are exercised when they are ‘in the money’ to the option buyer. Where derivative payments are collateralised by HQLA, cash inflows are calculated net of any corresponding cash or collateral outflows that would result, all other things being equal, from contractual obligations for cash or collateral to be posted by the ADI. Note that cash flows do not equal the marked-to-market value since the marked-to-market value also includes estimates for contingent inflows and outflows and may include cash flows that occur beyond the 30-day horizon. It is generally expected that a positive amount is reported in this item and in Item 6.1 of Section B for ADIs engaged in derivatives transactions. In the AUD LCR calculation captured in ARF 210.1B, only the AUD leg is to be reported for derivatives transactions that involve two different currency legs.
Item 3.2	Item 3.2 is a derived item for contractual inflows from CLF securities maturing in less than or equal to 30 days calculated from Section A. Item 3.2 is calculated using the following formula: =IF(Item 5.1=Item 5.3,0,(IF(Item 5.1-Item 5.3>=Item 5.4,Item 5.4,Item 5.1-Item 5.3))).
Item 3.3	Report contractual inflows from other securities maturing in less than or equal to 30 days that are not already included in this form. Include contractual inflows from certificates of deposit, maturing in less than or equal to 30 days provided that they are fully performing (i.e. there is no default expected on those instruments). Exclude HQLA1, HQLA2, RBNZ securities and CLF securities that meet all operational and definitional requirements and that are maturing within 30 days. These are to be included in Section A and not in this item. However, assets that are excluded from the liquid asset stock in Section A because they do not meet the operational requirements and are maturing in less than or equal to 30 days may be included as inflows in this item. ADIs that do not have a CLF with the RBA, and that entered zero for items 5.1, 5.2 and 5.4 of Section A, may include contractual inflows from CLF securities maturing in less than or equal to 30 days in this item.
Item 3.4	Report any other contractual cash inflows due in the next 30 days. Exclude cash inflows related to non-financial revenues and contingent inflows.
Item 3.5	Item 3.5 is only to be completed, with approval from APRA, by foreign ADIs that are not part of a group that also has a locally incorporated banking subsidiary in Australia as per paragraphs 58 and 59 of Attachment A of APS 210. If the calculated net cash outflows from days 16 to 30 is positive, report the lesser of: the calculated total net cash outflows; or the committed facility amount; or report a zero amount if the calculated net cash outflow is negative.

Item 4	Report the weighted inflows from collateral swaps maturing within 30 days.

Item 5	Item 5 is a derived item for total cash inflows calculated as the sum of Items 1 to 3 in column 1 and the sum of Items 1 to 4 in column 3. The following instructions on Items 5.1 to 5.7 are applicable in ARF 210.1A only: In Items 5.1 to 5.6, report the total amount of cash inflows by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in Columns 1 and 3. Report the cash inflows in Column 1 and the weighted cash inflows in Column 3. Item 5.7 is derived from Item 5 less the sum of Items 5.1 to 5.6. The following instruction on Item 5.1 is applicable for ARF 210.1B only: Of the total cash inflows in Item 5, report in Item 5.1 total cash inflows due from intra-group entities. Report cash inflows in Column 1 and the weighted cash inflows in Column 3.

Section D: Cash outflows and cash inflows by currency

This section captures the currency mismatches for AUD, NZD, USD, GBP, EUR, JPY and all other currencies before applying the 75 per cent cap on cash inflows. All items in Section D are derived. Items 1, 1.1 to 1.7 are equal to the respective amounts in Item 11 of Section B less the respective amounts in Item 5 of Section C.

In ARF 210.1B, only Item 1 is derived.

Section E: Calculation of the LCR

Item 1	Item 1 is a derived item for total HQLA calculated as the sum of Item 3 and Item 3.1 of Section A.

Item 2	Item 2 is a derived item for total RBNZ eligible securities and ALA. Item 2 is calculated as the sum of Item 4 and Item 5 of section A.

Item 3	Item 3 is a derived item equal to Item 11 of section B (column 3).

Item 4	Item 4 is a derived item which equals the lower of: inflows in Item 5 of section C (column 3); or 75 per cent of outflows in Item 11 of section B (column 3). Total expected contractual cash inflows are calculated up to an aggregate cap of 75 per cent of total expected cash outflows (paragraph 29 of Attachment A of APS 210).

Item 5	Item 5 is a derived item calculated as Item 3 less Item 4.

Item 6	Item 6 is a derived item of the LCR calculated as the sum of Items 1 and 2 divided by Item 5 and multiplied by 100.

Item 7	Report the ADI’s minimum targeted LCR as contained in its Liquidity Management Strategy.

Item 8	Report the ADI’s lowest LCR maintained during the reporting period.

ARF_210_2: Minimum Liquidity Holdings Ratio

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

Section A: Calculation of Minimum Liquidity Holdings (MLH)

Cash	BSAO16000
1.1. Notes and coin	BSAO11010
1.2. Settlement funds due from clearing houses	BSAO11013
1.3. Settlement funds due from
1.3.1. RBA	BSAO11015
1.3.2. Banks	BSAO24219
1.3.3. Mutual banks	BSAO24220
1.3.4. Other ADIs	BSAO11079

2. Australian Commonwealth Government and semi-government securities	BSAO24222
2.1. Commonwealth Government securities	BSAS15000
2.2. State Government or Territory Central Borrowing Authorities securities	BSAS15001

3. Debt securities with an Australian Government guarantee

BSAO24221

4. Supranationals and foreign governments	BSAO24223
4.1. Debt securities issued by supranationals	BSAS15002
4.2. Debt securities issued by foreign governments	BSAO24224
4.3. Debt securities guaranteed by foreign sovereign governments	BSAO24225

5. Bank bills, certificates of deposit and debt securities issued by ADIs	BSAO16006
5.1. Bank bills	BSAO16004
5.2. Certificates of deposit	BSAO16005
5.3. Debt securities	BSAO24226

6. Deposits held with other ADIs	BSAO24227
6.1. Deposits on a call basis	BSAO16003
6.1.1. Banks	BSAO24228
6.1.2. Mutual banks	BSAO24229
6.1.3. CUBS	BSAO24230
6.1.4. Other ADIs not included above	BSAO16002
6.2. Eligible deposits not on a call basis	BSAO16009
6.2.1. Banks	BSAO24231
6.2.2. Mutual banks	BSAO24232
6.2.3. CUBS	BSAO24233
6.2.4. Other ADIs not included above	BSAO16008

7. Other securities approved by APRA

BSAS15007

8. Total MLH	BSAO16010
8.1. Of which: deposits placed with ADIs with a credit rating grade 3 or lower	BSAO24234
8.2. Of which: debt securities (including bank bills and CDs) issued by ADIs with a credit rating grade 3 or lower	BSAO24235

9. Placements by other ADIs	BSL15006
9.1. Deposits on a call basis placed with the reporting ADI by other ADIs	BSL15002
9.1.1. Banks	BSL20452
9.1.2. Mutual banks	BSL20453
9.1.3. CUBS	BSL20454
9.1.4. Other ADIs not included above	BSL15001
9.2. Deposits not on a call basis placed with the reporting ADI by other ADIs	BSL15005
9.2.1. Banks	BSL20455
9.2.2. Mutual banks	BSL20456
9.2.3. CUBS	BSL20457
9.2.4. Other ADIs not included above	BSL15004

10. Placements by other ADIs in excess of MLH deposits of the reporting ADI

BSL15007

11. Total adjusted MLH

BSAO16011

Section B: Calculation of the adjusted liability base

Liability base	BSL15009
1.1. Total liabilities	BSL10016
1.2. Liabilities of securitisation SPVs that meet operational requirements for regulatory capital relief under APS 120	BSL20747
1.3. Placements by other ADIs up to the amount of MLH deposits of the reporting ADI	BSL15008

2. Off-Balance sheet irrevocable commitments	CS09014
2.1. Trade related contingencies	CS09007
2.2. Guarantees	CS09001
2.3. Standby letters of credit	CS09003
2.4. Undrawn formal standby facilities	CS09011
2.5. Loans approved but not advanced/funded	CS09000
2.6. Balance available for redraw under redraw facilities of term loans	CS09012
2.7. Balance available under overdraft agreements	CS25499
2.8. All other irrevocable commitments	CS09013

3. Adjusted liability base

BSL15010

Section C: Calculation of the MLH ratio

MLH ratio

BSAO16012

2. Minimum targeted MLH ratio per liquidity management strategy

BSAO16013

3. Lowest MLH ratio during reporting period

BSAO16014

Reporting Form ARF 210.2

Minimum Liquidity Holdings Ratio

Instructions

These instructions assist completion of Reporting Form ARF 210.2 Minimum Liquidity Holdings (MLH) Ratio (ARF 210.2). ARF 210.2 collects information for the calculation of the MLH ratio of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.2 is to be completed by MLH ADIs at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.

For the purpose of reporting ARF 210.2, where an ADI is the originator of securitised assets in a securitisation, which meets the operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120), the corresponding liabilities of the securitisation special purpose vehicles (SPV) may be excluded in the calculation of the MLH ratio (paragraph 5 of APS 210).

Reporting basis and units of measurement

ARF 210.2 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.2 in accordance with the Australian Accounting Standards unless otherwise specified.

Volume in this form is to be completed in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI	Units
Australian-owned Bank	Millions of dollars rounded to one decimal place
Foreign Subsidiary Bank	Millions of dollars rounded to one decimal place
Foreign ADI	Millions of dollars rounded to one decimal place
Building Society	Whole dollars with no decimal place
Credit Union	Whole dollars with no decimal place
Other ADIs not included above	Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

ADIs are not to net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.

Specific Instructions

The MLH ratio has two components:

The numerator of the MLH ratio is the stock of liquidity holdings after netting any MLH placements from other ADIs (Section A); and
The denominator of the MLH ratio is equal to liability base plus off-balance sheet irrevocable commitments (Section B).

For the purposes of ARF 210.2, banks, mutual banks, CUBS and other ADIs refer to an ADI within the meaning of the Banking Act 1959.

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Section A: Calculation of MLH

To qualify for the MLH stock, the assets must be unencumbered, except where approved for a prudential purpose by APRA. Assets that can be included as MLH are defined in paragraph 3 of Attachment C of APS 210.

Item 1	Item 1 is a derived item calculated as the sum of Items 1.1 to 1.3. Report cash items in Items 1.1 to 1.3.
Cash	Represents notes and coin, settlement funds due from clearing houses, RBA, banks, mutual banks and other ADIs.
	Report notes and coin in Item 1.1. Include Australian and foreign currency notes and coin. Include notes and coin in transit between any branches or offices and cash floats in Automated Teller Machines (ATMs) of the reporting ADI.
	Report settlement funds due from clearing houses in Item 1.2. Include net claims on recognised clearing houses in Australia such as ASX Clear and ASX Clear (Futures). Include margin deposit accounts.
	Report settlement funds due from the Reserve Bank of Australia (RBA) in Item 1.3.1. Include settlement account balances, securities sold not delivered/security settlements and funds held with the RBA. Report settlement funds due from banks, mutual banks and other ADIs in Items 1.3.2, 1.3.3 and 1.3.4 respectively. Include settlement balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances. Include amounts owing and in the course of collection in relation to the payments system. Include settlement account balances due.

Items 2 to 5	Report RBA repo-eligible securities in Items 2 to 5. ADIs may select whether debt securities reported in Items 2 to 5 are reported at book value or market value. ADIs must report on a consistent basis for all debt securities and over all periods. Should an ADI want to change the reporting basis from book value to market value or vice versa, prior approval is to be sought from APRA. Item 2 is a derived item calculated as the sum of Items 2.1 and 2.2. Report securities issued by the Australian Commonwealth Government in Item 2.1. Report securities issued by State Government or Territory Central Borrowing Authorities in Item 2.2. Report debt securities guaranteed by the Australian Government in Item 3. Item 4 is a derived item calculated as the sum of Items 4.1 to 4.3. Report debt securities issued by supranationals in Item 4.1. Report debt securities issued by foreign governments in Item 4.2. Report debt securities guaranteed by foreign sovereign governments in Item 4.3. Item 5 is a derived item calculated as the sum of Items 5.1 to 5.3. Report bank bills in Item 5.1. Report certificates of deposit in Item 5.2 Report debt securities issued by ADIs in Item 5.3.
RBA repo-eligible securities	RBA repo-eligible securities are debt securities that the RBA will accept as collateral in its domestic market operations. The current list of eligible securities is published on the RBA website. For the purpose of the MLH requirement, RBA repo-eligible securities comprise the securities listed in paragraphs 3(b) to 3(e) of Attachment C of APS 210.

Item 6	Item 6 is a derived item for the total deposits held with other ADIs calculated as the sum of Items 6.1 and 6.2. Item 6.1 is a derived item for the amount of deposits/money market loans placed on a call, 11am or 24 hours basis held with other ADIs. Item 6.2 is a derived item for the amount of deposits invested on other than a call basis (i.e. term deposits) with other ADIs. Only include deposits that are free from encumbrances and where the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days the deposits must be reported net of the break costs. Report deposits on a call basis held with banks, mutual banks, CUBS and ‘other ADIs not included above’ in Items 6.1.1, 6.1.2, 6.1.3 and 6.1.4 respectively. Report deposits not on a call basis held with banks, mutual banks, CUBS and ‘other ADIs not included above’ in Items 6.2.1, 6.2.2, 6.2.3 and 6.2.4 respectively. An ADI active in multiple currencies must maintain liquid assets consistent with the distribution of its liquidity needs by currency. ADIs must obtain prior approval from APRA to include non-AUD deposits or non-ADI deposits in the MLH stock.

Item 7	Report other securities for which the ADI has obtained prior approval from APRA to be included as MLH.

Item 8	Item 8 is a derived item for the total MLH, calculated as the sum of Items 1 to 7.
	Report in Item 8.1 the amount of deposits placed with ADIs that have a long-term credit rating grade 3 or lower that have been reported under Item 6.
	Report in Item 8.2 the amount of debt securities (including bank bills and certificates of deposit) issued by ADIs that have a long-term credit rating grade 3 or lower that have been reported under Item 5.
Credit rating grade	Represents grades of credit ratings to which external credit assessment institution (ECAI) ratings are mapped. The mapping of rating grades is defined in Table 9 of Attachment F of Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.

Item 9	Item 9 is a derived item for the total placements by other ADIs calculated as the sum of Items 9.1 and 9.2. Item 9.1 is a derived item for the total amount of deposits/money market loans placed with the reporting ADI on a call, 11am or 24 hours basis by other ADIs. Item 9.2 is a derived item for the total amount of deposits placed with the reporting ADI on a basis other than at-call, 11am or 24 hours by other ADIs that are withdrawable/convertible into cash within 2 business days. Report in Items 9.1.1, 9.1.2, 9.1.3 and 9.1.4 deposits from banks, mutual banks, CUBS and ‘other ADIs not included above’ respectively. Report in Items 9.2.1, 9.2.2, 9.2.3 and 9.2.4 deposits from banks, mutual banks, CUBS and ‘other ADIs not included above’ respectively.

Item 10	Item 10 is a derived item for placements by other ADIs in excess of MLH deposits of the reporting ADI and derived by the formula: Max (Item 9 minus Item 6, 0). This item cannot be less than zero. Accordingly if the result is less than zero, zero will be displayed. In the calculation of the total MLH as required by Attachment C of APS 210, placements received from other ADIs must be netted against the total MLH of the reporting ADI. Netting extends across ADIs and is not on a bilateral basis only.

Item 11	Item 11 is a derived item for the total adjusted MLH. The formula for Item 11 = Item 8 minus Item 9 plus Item 10 Note: Item 10 is added back to Item 8 (Total MLH) as ‘Total placements by other ADIs’ is only deducted from the reporting ADI’s total MLH, up to the level of the reporting ADI’s MLH deposits with other ADIs.

Section B: Calculation of the adjusted liability base

The adjusted liability base for the purpose of calculating the MLH ratio is defined as the sum of liability base and off-balance sheet irrevocable commitments.

Item 1	Item 1 is a derived item for the calculation of the liability base of the MLH ratio. The formula for liability base (Item 1) = Total liabilities (Item 1.1) less Liabilities of securitisation SPVs that meet Prudential Standard APS 120 Securitisation (APS 120) requirements (item 1.2) less Placements by other ADIs up to the amount of MLH deposits of the reporting ADI (Item 1.3). Report the amount for total liabilities in Item 1.1. Report the amount of liabilities of securitisation SPVs (where the reporting ADI is the originator of the securitised assets) that meet operational requirements for regulatory capital relief under APS 120 in Item 1.2. Item 1.3 is a derived item for placements by other ADIs up to the amount of MLH deposits of the reporting ADI. The formula for Item 1.3 = Section A Item 9 less Section A Item 10.
Total liabilities	Represents the total liabilities as defined in Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital which is equal to the sum of Items 1 to 5 in ARF 210.3.2.

Item 2	Item 2 is a derived item on the sum of Items 2.1 to 2.8. Report off-balance sheet irrevocable commitments in Items 2.1 to 2.8. Report the undrawn balances of the commitments that could be drawn during the remaining period of the commitment where the reporting ADI has irrevocably committed to the customer. Balances must not be double counted, each relevant balance is only included in one category. Report in Item 2.1 amounts related to trade related contingencies. Report in Item 2.2 amounts related to guarantees. Exclude amounts reported in Item 2.1. Report in Item 2.3 undrawn amounts related to standby letters of credit. Exclude amounts reported in Item 2.1. Report in Item 2.4 undrawn amounts related to formal standby facilities the ADI has committed to provide to its customers. Exclude commitments related to any APRA-approved industry support arrangements. Report in Item 2.5 undrawn balances related to loans approved but not advanced/funded. Report in Item 2.6 balances available for redraw under redraw facilities related to term loans. Report in Item 2.7 balances available under overdraft agreements. Report in Item 2.8 balances of any other irrevocable commitments. Include liquidity facilities and other commitments to securitisations.
Off-balance sheet irrevocable commitments	Represents unconditional and binding obligations of the reporting ADI to extend funds. Lines of credit or standby lines which the reporting ADI holds at other institutions to support its operations are excluded from the MLH ratio calculation.
Trade related contingencies	Represents trade finance related obligations directly underpinned by the movement of goods or the provision of services such as documentary trade letters of credit, documentary and clean collection, import bills, export bills, shipping guarantees and any other trade related contingencies.
Guarantees	Represents an agreement to be responsible for another party’s debt or contractual performance if that other party does not pay or perform.
Standby letters of credit	Represents a letter issued by the ADI to a designated beneficiary to serve as a guarantee for payments made to a specified customer under specified conditions.
Standby facilities	Represents an unconditional commitment by the ADI to lend when the customer makes a request under the facility.
Loans approved but not advanced/funded	Represents loans that have been approved by the ADI but the customer has yet to draw down the funds in relation to the commitment.
Overdraft agreements	Represents accounts which can be overdrawn up to a limit as set out in the agreement.

Item 3	Item 3 is a derived item for the adjusted liability base calculated as the sum of Section B Item 1 and Section B Item 2.

Section C: Calculation of the MLH ratio

Item 1	Item 1 is a derived item for the MLH ratio calculated as Section A Item 11 divided by Section B Item 3 and multiplied by 100.

Item 2	Report the ADI’s minimum targeted MLH ratio as contained in its Liquidity Management Strategy.

Item 3	Report the ADI’s lowest MLH ratio maintained during the reporting period.

ARF_210_3_1: Balance Sheet Maturity - Assets

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

Assets

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Notes and Coin / ESA balance / central bank reserves and deposits	BSAO22927	BSAO22928	BSAO22929	BSAO22930	BSAO22931	BSAO22932	BSAO22933	BSAO22934	BSAO22935
1.1. Notes and coin	BSAO22936	BSAO22937	BSAO22938	BSAO22939	BSAO22942	BSAO22943	BSAO22944	BSAO22945	BSAO22946
1.2. ESA balance	BSAO22947	BSAO22948	BSAO22949	BSAO22950	BSAO22951	BSAO22952	BSAO22953	BSAO22954	BSAO22955
1.3. Other central bank reserves and deposits	BSAO22956	BSAO22957	BSAO22958	BSAO22959	BSAO22960	BSAO22961	BSAO22962	BSAO22963	BSAO22964

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
Notes and Coin / ESA balance / central bank reserves and deposits	BSAO22965	BSAO22966	BSAO22967	BSAO22968	BSAO22969	BSAO22970	BSAO22971	BSAO22972	BSAO22973
1.1. Notes and coin	BSAO22974	BSAO22975	BSAO22976	BSAO22977	BSAO22978	BSAO22979	BSAO22980	BSAO22981	BSAO22982
1.2. ESA balance	BSAO22983	BSAO22984	BSAO22985	BSAO22986	BSAO22987	BSAO22988	BSAO22989	BSAO22990	BSAO22991
1.3. Other central bank reserves and deposits	BSAO22992	BSAO22993	BSAO22994	BSAO22995	BSAO22996	BSAO22997	BSAO22998	BSAO22999	BSAO23000

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
Notes and Coin / ESA balance / central bank reserves and deposits	BSAO23001	BSAO23002	BSAO23003	BSAO23004	BSAO23005	BSAO23006	BSAO23007
1.1. Notes and coin	BSAO23008	BSAO23009	BSAO23010	BSAO23011	BSAO23012	BSAO23013	BSAO23014
1.2. ESA balance	BSAO23015	BSAO23016	BSAO23017	BSAO23018	BSAO23019	BSAO23020	BSAO23021
1.3. Other central bank reserves and deposits	BSAO23022	BSAO23023	BSAO23024	BSAO23025	BSAO23026	BSAO23027	BSAO23028

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
2. RBA repo-eligible securities	BSAO23029	BSAO23030	BSAO23031	BSAO23032	BSAO23033	BSAO23034	BSAO23035	BSAO23036	BSAO23037
2.1. Commonwealth Government securities	BSAO23038	BSAO23039	BSAO23040	BSAO23041	BSAO23042	BSAO23043	BSAO23044	BSAO23045	BSAO23046
2.2. Australian State Government or Territory Central Borrowing Authorities securities	BSAO23047	BSAO23048	BSAO23049	BSAO23050	BSAO23051	BSAO23052	BSAO23053	BSAO23054	BSAO23055
2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities	BSAO23056	BSAO23057	BSAO23058	BSAO23059	BSAO23060	BSAO23061	BSAO23062	BSAO23063	BSAO23064
2.4. Bank bills	BSAO23065	BSAO23066	BSAO23067	BSAO23068	BSAO23069	BSAO23070	BSAO23071	BSAO23072	BSAO23073
2.5. Certificates of deposit	BSAO23074	BSAO23075	BSAO23076	BSAO23077	BSAO23078	BSAO23079	BSAO23080	BSAO23081	BSAO23082
2.6. Asset backed commercial paper	BSAO23083	BSAO23084	BSAO23085	BSAO23086	BSAO23087	BSAO23088	BSAO23089	BSAO23090	BSAO23091
2.7. Other short-term private securities	BSAO23092	BSAO23093	BSAO23094	BSAO23095	BSAO23096	BSAO23097	BSAO23098	BSAO23099	BSAO23100
2.8. Covered Bonds	BSAO23101	BSAO23102	BSAO23103	BSAO23104	BSAO23105	BSAO23106	BSAO23107	BSAO23108	BSAO23109
2.9. Other long-term ADI issued securities	BSAO23110	BSAO23111	BSAO23112	BSAO23113	BSAO23114	BSAO23115	BSAO23116	BSAO23117	BSAO23118
2.10. Asset backed securities	BSAO23119	BSAO23120	BSAO23121	BSAO23122	BSAO23123	BSAO23124	BSAO23125	BSAO23126	BSAO23127
2.11. Other long-term private securities	BSAO23128	BSAO23129	BSAO23130	BSAO23131	BSAO23132	BSAO23133	BSAO23134	BSAO23135	BSAO23136

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
2. RBA repo-eligible securities	BSAO23137	BSAO23138	BSAO23139	BSAO23140	BSAO23141	BSAO23142	BSAO23143	BSAO23144	BSAO23145
2.1. Commonwealth Government securities	BSAO23146	BSAO23147	BSAO23148	BSAO23149	BSAO23150	BSAO23151	BSAO23152	BSAO23153	BSAO23154
2.2. Australian State Government or Territory Central Borrowing Authorities securities	BSAO23155	BSAO23156	BSAO23157	BSAO23158	BSAO23159	BSAO23160	BSAO23161	BSAO23162	BSAO23163
2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities	BSAO23164	BSAO23165	BSAO23166	BSAO23167	BSAO23168	BSAO23169	BSAO23170	BSAO23171	BSAO23172
2.4. Bank bills	BSAO23173	BSAO23174	BSAO23175	BSAO23176	BSAO23177	BSAO23178	BSAO23179	BSAO23180	BSAO23181
2.5. Certificates of deposit	BSAO23182	BSAO23183	BSAO23184	BSAO23185	BSAO23186	BSAO23187	BSAO23188	BSAO23189	BSAO23190
2.6. Asset backed commercial paper	BSAO23191	BSAO23192	BSAO23193	BSAO23194	BSAO23195	BSAO23196	BSAO23197	BSAO23198	BSAO23199
2.7. Other short-term private securities	BSAO23200	BSAO23201	BSAO23202	BSAO23203	BSAO23204	BSAO23205	BSAO23206	BSAO23207	BSAO23208
2.8. Covered Bonds	BSAO23209	BSAO23210	BSAO23211	BSAO23212	BSAO23213	BSAO23214	BSAO23215	BSAO23216	BSAO23217
2.9. Other long-term ADI issued securities	BSAO23218	BSAO23219	BSAO23220	BSAO23221	BSAO23222	BSAO23223	BSAO23224	BSAO23225	BSAO23226
2.10. Asset backed securities	BSAO23227	BSAO23228	BSAO23229	BSAO23230	BSAO23231	BSAO23232	BSAO23233	BSAO23234	BSAO23235
2.11. Other long-term private securities	BSAO23236	BSAO23237	BSAO23238	BSAO23239	BSAO23240	BSAO23241	BSAO23242	BSAO23243	BSAO23244

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
2. RBA repo-eligible securities	BSAO23245	BSAO23246	BSAO23247	BSAO23248	BSAO23249	BSAO23250	BSAO23251
2.1. Commonwealth Government securities	BSAO23252	BSAO23253	BSAO23254	BSAO23255	BSAO23256	BSAO23257	BSAO23258
2.2. Australian State Government or Territory Central Borrowing Authorities securities	BSAO23259	BSAO23260	BSAO23261	BSAO23262	BSAO23263	BSAO23264	BSAO23265
2.3. Supranationals/foreign government issued and Australian government/foreign sovereign government guaranteed securities	BSAO23266	BSAO23267	BSAO23268	BSAO23269	BSAO23270	BSAO23271	BSAO23272
2.4. Bank bills	BSAO23273	BSAO23274	BSAO23275	BSAO23276	BSAO23277	BSAO23278	BSAO23279
2.5. Certificates of deposit	BSAO23280	BSAO23281	BSAO23282	BSAO23283	BSAO23284	BSAO23285	BSAO23286
2.6. Asset backed commercial paper	BSAO23287	BSAO23288	BSAO23289	BSAO23290	BSAO23291	BSAO23292	BSAO23293
2.7. Other short-term private securities	BSAO23294	BSAO23295	BSAO23296	BSAO23297	BSAO23298	BSAO23299	BSAO23300
2.8. Covered Bonds	BSAO23301	BSAO23302	BSAO23303	BSAO23304	BSAO23305	BSAO23306	BSAO23307
2.9. Other long-term ADI issued securities	BSAO23308	BSAO23309	BSAO23310	BSAO23311	BSAO23312	BSAO23313	BSAO23314
2.10. Asset backed securities	BSAO23315	BSAO23316	BSAO23317	BSAO23318	BSAO23319	BSAO23320	BSAO23321
2.11. Other long-term private securities	BSAO23322	BSAO23323	BSAO23324	BSAO23325	BSAO23326	BSAO23327	BSAO23328

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
3. Other debt securities	BSAO23329	BSAO23330	BSAO23331	BSAO23332	BSAO23333	BSAO23334	BSAO23335	BSAO23336	BSAO23337
3.1. of which: own issued securities held	BSAO23338	BSAO23339	BSAO23340	BSAO23341	BSAO23342	BSAO23343	BSAO23344	BSAO23345	BSAO23346

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
3. Other debt securities	BSAO23347	BSAO23348	BSAO23349	BSAO23350	BSAO23351	BSAO23352	BSAO23353	BSAO23354	BSAO23355
3.1. of which: own issued securities held	BSAO23356	BSAO23357	BSAO23358	BSAO23359	BSAO23360	BSAO23361	BSAO23362	BSAO23363	BSAO23364

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
3. Other debt securities	BSAO23365	BSAO23366	BSAO23367	BSAO23368	BSAO23369	BSAO23370	BSAO23371
3.1. of which: own issued securities held	BSAO23372	BSAO23373	BSAO23374	BSAO23375	BSAO23376	BSAO23377	BSAO23378

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
4. Equity securities	BSAO23379	BSAO23380	BSAO23381	BSAO23382	BSAO23383	BSAO23384	BSAO23385	BSAO23386	BSAO23387

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
4. Equity securities	BSAO23388	BSAO23389	BSAO23390	BSAO23391	BSAO23392	BSAO23393	BSAO23394	BSAO23395	BSAO23396

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
4. Equity securities	BSAO23397	BSAO23398	BSAO23399	BSAO23400	BSAO23401	BSAO23402	BSAO23403

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
5. Encumbered securities	BSAO23404	BSAO23405	BSAO23406	BSAO23407	BSAO23408	BSAO23409	BSAO23410	BSAO23411	BSAO23412

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
5. Encumbered securities	BSAO23413	BSAO23414	BSAO23415	BSAO23416	BSAO23417	BSAO23418	BSAO23419	BSAO23420	BSAO23421

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
5. Encumbered securities	BSAO23422	BSAO23423	BSAO23424	BSAO23425	BSAO23426	BSAO23427	BSAO23428

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
6. Securities purchased under agreement to resell	BSAO23429	BSAO23430	BSAO23431	BSAO23432	BSAO23433	BSAO23434	BSAO23435	BSAO23436	BSAO23437

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
6. Securities purchased under agreement to resell	BSAO23438	BSAO23439	BSAO23440	BSAO23441	BSAO23442	BSAO23443	BSAO23444	BSAO23445	BSAO23446

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
6. Securities purchased under agreement to resell	BSAO23447	BSAO23448	BSAO23449	BSAO23450	BSAO23451	BSAO23452	BSAO23453

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
7. Other earning assets by counterparty	BSAO23454	BSAO23455	BSAO23456	BSAO23457	BSAO23458	BSAO23459	BSAO23460	BSAO23461	BSAO23462
7.1. Retail customer	BSAO23463	BSAO23464	BSAO23465	BSAO23466	BSAO23467	BSAO23468	BSAO23469	BSAO23470	BSAO23471
7.2. Small and medium enterprise	BSAO23472	BSAO23473	BSAO23474	BSAO23475	BSAO23476	BSAO23477	BSAO23478	BSAO23479	BSAO23480
7.3. Non-financial corporate	BSAO23481	BSAO23482	BSAO23483	BSAO23484	BSAO23485	BSAO23486	BSAO23487	BSAO23488	BSAO23489
7.4. ADI/Bank	BSAO23490	BSAO23491	BSAO23492	BSAO23493	BSAO23494	BSAO23495	BSAO23496	BSAO23497	BSAO23498
7.5. Other financial institutions	BSAO23499	BSAO23500	BSAO23501	BSAO23502	BSAO23503	BSAO23504	BSAO23505	BSAO23506	BSAO23507
7.6. Other entities	BSAO23508	BSAO23509	BSAO23510	BSAO23511	BSAO23512	BSAO23513	BSAO23514	BSAO23515	BSAO23516

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
7. Other earning assets by counterparty	BSAO23517	BSAO23518	BSAO23519	BSAO23520	BSAO23521	BSAO23522	BSAO23523	BSAO23524	BSAO23525
7.1. Retail customer	BSAO23526	BSAO23527	BSAO23528	BSAO23529	BSAO23530	BSAO23531	BSAO23532	BSAO23533	BSAO23534
7.2. Small and medium enterprise	BSAO23535	BSAO23536	BSAO23537	BSAO23538	BSAO23539	BSAO23540	BSAO23541	BSAO23542	BSAO23543
7.3. Non-financial corporate	BSAO23544	BSAO23545	BSAO23546	BSAO23547	BSAO23548	BSAO23549	BSAO23550	BSAO23551	BSAO23552
7.4. ADI/Bank	BSAO23553	BSAO23554	BSAO23555	BSAO23556	BSAO23557	BSAO23558	BSAO23559	BSAO23560	BSAO23561
7.5. Other financial institutions	BSAO23562	BSAO23563	BSAO23564	BSAO23565	BSAO23566	BSAO23567	BSAO23568	BSAO23569	BSAO23570
7.6. Other entities	BSAO23571	BSAO23572	BSAO23573	BSAO23574	BSAO23575	BSAO23576	BSAO23577	BSAO23578	BSAO23579

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
7. Other earning assets by counterparty	BSAO23580	BSAO23581	BSAO23582	BSAO23583	BSAO23584	BSAO23585	BSAO23586
7.1. Retail customer	BSAO23587	BSAO23588	BSAO23589	BSAO23590	BSAO23591	BSAO23592	BSAO23593
7.2. Small and medium enterprise	BSAO23594	BSAO23595	BSAO23596	BSAO23597	BSAO23598	BSAO23599	BSAO23600
7.3. Non-financial corporate	BSAO23601	BSAO23602	BSAO23603	BSAO23604	BSAO23605	BSAO23606	BSAO23607
7.4. ADI/Bank	BSAO23608	BSAO23609	BSAO23610	BSAO23611	BSAO23612	BSAO23613	BSAO23614
7.5. Other financial institutions	BSAO23615	BSAO23616	BSAO23617	BSAO23618	BSAO23619	BSAO23620	BSAO23621
7.6. Other entities	BSAO23622	BSAO23623	BSAO23624	BSAO23625	BSAO23626	BSAO23627	BSAO23628

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
8. Derivatives assets	BSAO23654	BSAO23655	BSAO23656	BSAO23657	BSAO23658	BSAO23659	BSAO23660	BSAO23661	BSAO23662

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
8. Derivatives assets	BSAO23663	BSAO23664	BSAO23665	BSAO23666	BSAO23667	BSAO23668	BSAO23669	BSAO23670	BSAO23671

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
8. Derivatives assets	BSAO23672	BSAO23673	BSAO23674	BSAO23675	BSAO23676	BSAO23677	BSAO23678

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
9. Assets not included above	BSAO23679	BSAO23680	BSAO23681	BSAO23682	BSAO23683	BSAO23684	BSAO23685	BSAO23686	BSAO23687

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
9. Assets not included above	BSAO23688	BSAO23689	BSAO23690	BSAO23691	BSAO23692	BSAO23693	BSAO23694	BSAO23695	BSAO23696

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
9. Assets not included above	BSAO23697	BSAO23698	BSAO23699	BSAO23700	BSAO23701	BSAO23702	BSAO23703

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
10. Total Assets - of which denominated in:	BSAO23704	BSAO23705	BSAO23706	BSAO23707	BSAO23708	BSAO23709	BSAO23710	BSAO23711	BSAO23712
10.1. AUD	BSAO23713	BSAO23714	BSAO23715	BSAO23716	BSAO23717	BSAO23718	BSAO23719	BSAO23720	BSAO23721
10.2. NZD	BSAO23722	BSAO23723	BSAO23724	BSAO23725	BSAO23726	BSAO23727	BSAO23728	BSAO23729	BSAO23730
10.3. USD	BSAO23731	BSAO23732	BSAO23733	BSAO23734	BSAO23735	BSAO23736	BSAO23737	BSAO23738	BSAO23739
10.4. GBP	BSAO23740	BSAO23741	BSAO23742	BSAO23743	BSAO23744	BSAO23745	BSAO23746	BSAO23747	BSAO23748
10.5. EUR	BSAO23749	BSAO23750	BSAO23751	BSAO23752	BSAO23753	BSAO23754	BSAO23755	BSAO23756	BSAO23757
10.6. JPY	BSAO23758	BSAO23759	BSAO23760	BSAO23761	BSAO22779	BSAO22780	BSAO22781	BSAO22782	BSAO22783
10.7. All other currencies	BSAO22784	BSAO22785	BSAO22786	BSAO22787	BSAO22788	BSAO22789	BSAO22790	BSAO22791	BSAO22792

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
10. Total Assets - of which denominated in:	BSAO22793	BSAO22794	BSAO22795	BSAO22796	BSAO22797	BSAO22798	BSAO22806	BSAO22817	BSAO22818
10.1. AUD	BSAO22819	BSAO22820	BSAO22821	BSAO22822	BSAO22823	BSAO22824	BSAO22825	BSAO22826	BSAO22827
10.2. NZD	BSAO22858	BSAO22859	BSAO22860	BSAO22861	BSAO22862	BSAO22863	BSAO22864	BSAO22865	BSAO22866
10.3. USD	BSAO22867	BSAO22868	BSAO22869	BSAO22870	BSAO22871	BSAO22872	BSAO22873	BSAO22874	BSAO22875
10.4. GBP	BSAO22876	BSAO22877	BSAO22878	BSAO22879	BSAO22880	BSAO22881	BSAO22882	BSAO22883	BSAO22884
10.5. EUR	BSAO22885	BSAO22886	BSAO22887	BSAO23762	BSAO23763	BSAO23764	BSAO23765	BSAO23766	BSAO23767
10.6. JPY	BSAO23768	BSAO23769	BSAO23770	BSAO23771	BSAO23772	BSAO23773	BSAO23774	BSAO23775	BSAO23776
10.7. All other currencies	BSAO23777	BSAO23778	BSAO23779	BSAO23780	BSAO23781	BSAO23782	BSAO23783	BSAO23784	BSAO23785

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
10. Total Assets - of which denominated in:	BSAO23786	BSAO23787	BSAO23788	BSAO23789	BSAO23790	BSAO23791	BSAO23792
10.1. AUD	BSAO23793	BSAO23794	BSAO23795	BSAO23796	BSAO23797	BSAO23798	BSAO23799
10.2. NZD	BSAO23800	BSAO23801	BSAO23802	BSAO23803	BSAO23804	BSAO23805	BSAO23806
10.3. USD	BSAO23807	BSAO23808	BSAO23809	BSAO23810	BSAO23811	BSAO23812	BSAO23813
10.4. GBP	BSAO23814	BSAO23815	BSAO23816	BSAO23817	BSAO23818	BSAO23819	BSAO23820
10.5. EUR	BSAO23821	BSAO23822	BSAO23823	BSAO23824	BSAO23825	BSAO23826	BSAO23827
10.6. JPY	BSAO23828	BSAO23829	BSAO23830	BSAO23831	BSAO23832	BSAO23833	BSAO23834
10.7. All other currencies	BSAO23835	BSAO23836	BSAO23837	BSAO23838	BSAO23839	BSAO23840	BSAO23841

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
11. Memo items
11.1. Intra-group (ADIs/Banks)	BSAO23842	BSAO23843	BSAO23844	BSAO23845	BSAO23846	BSAO23847	BSAO23848	BSAO23849	BSAO23850
11.2. Intra-group (other legal entities)	BSAO23851	BSAO23852	BSAO23853	BSAO23854	BSAO23855	BSAO23856	BSAO23857	BSAO23858	BSAO23859
11.3. Offshore	BSAO23860	BSAO23861	BSAO23862	BSAO23863	BSAO23864	BSAO23865	BSAO23866	BSAO23867	BSAO23868
11.4. Self-securitised assets	BSAO23869	BSAO23870	BSAO23871	BSAO23872	BSAO23873	BSAO23874	BSAO23875	BSAO23876	BSAO23877
11.5. Residential mortgages	BSAO23878	BSAO23879	BSAO23880	BSAO23881	BSAO23882	BSAO23883	BSAO23884	BSAO23885	BSAO23886

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
11. Memo items
11.1. Intra-group (ADIs/Banks)	BSAO23887	BSAO23888	BSAO23889	BSAO23890	BSAO23891	BSAO23892	BSAO23893	BSAO23894	BSAO23895
11.2. Intra-group (other legal entities)	BSAO23896	BSAO23897	BSAO23898	BSAO23899	BSAO23900	BSAO23901	BSAO23902	BSAO23903	BSAO23904
11.3. Offshore	BSAO23905	BSAO23906	BSAO23907	BSAO23908	BSAO23909	BSAO23910	BSAO23911	BSAO23912	BSAO23913
11.4. Self-securitised assets	BSAO23914	BSAO23915	BSAO23916	BSAO23917	BSAO23918	BSAO23919	BSAO23920	BSAO23921	BSAO23922
11.5. Residential mortgages	BSAO23923	BSAO23924	BSAO23925	BSAO23926	BSAO23927	BSAO23928	BSAO23929	BSAO23930	BSAO23931

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
11. Memo items
11.1. Intra-group (ADIs/Banks)	BSAO23932	BSAO23933	BSAO23934	BSAO23935	BSAO23936	BSAO23937	BSAO23938
11.2. Intra-group (other legal entities)	BSAO23939	BSAO23940	BSAO23941	BSAO23942	BSAO23943	BSAO23944	BSAO23945
11.3. Offshore	BSAO23946	BSAO23947	BSAO23948	BSAO23949	BSAO23950	BSAO23951	BSAO23952
11.4. Self-securitised assets	BSAO23953	BSAO23954	BSAO23955	BSAO23956	BSAO23957	BSAO23958	BSAO23959
11.5. Residential mortgages	BSAO23960	BSAO23961	BSAO23962	BSAO23963	BSAO23964	BSAO23965	BSAO23966

Reporting Form ARF 210.3.1

Balance Sheet Maturity - Assets

Instructions

These instructions assist completion of Reporting Form ARF 210.3.1 Balance Sheet Maturity – Assets (ARF 210.3.1). ARF 210.3.1 collects information on the contractual maturity profile of assets of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.3.1 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.

For the purposes of reporting on this form and Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital (ARF 210.3.2), where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.3.1 and ARF 210.3.2 respectively.

Reporting basis and units of measurement

ARF 210.3.1 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.3.1 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on ARF 210.3.1 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI	Units
Australian-owned Bank	Millions of dollars rounded to one decimal place
Foreign Subsidiary Bank	Millions of dollars rounded to one decimal place
Foreign ADI	Millions of dollars rounded to one decimal place
Building Society	Whole dollars with no decimal place
Credit Union	Whole dollars with no decimal place
Other ADIs not included above	Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.

Implementation

An ADI may complete ARF 210.3.1 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.

Specific Instructions

This form captures the contractual maturity profile of balance sheet assets and assets originated by the ADI in a securitisation. Total value of assets reported in ARF 210.3.1 must be equal to total liabilities and capital reported in ARF 210.3.2. ADIs may report debt securities in this section at book value or market value consistent with their financial position reporting.

ADIs are not to apply any behavioural or prepayment assumptions on the maturity profile or assumptions on new business volumes on items reported in this form.

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Counterparty definitions

Information requested by counterparty type in this form is defined as follows:

Retail customer

‘Retail customer’ refers to a natural person as defined in paragraphs 33 and 34 of APS 210, Attachment A.

Small and medium enterprise (SME)

SME is defined in paragraph 46 and footnote 6 of APS 210, Attachment A and paragraphs 117 to 120 of APG 210.

ADI/Bank

‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.

Financial institution

Financial institution is defined in paragraph 7(b) of APS 210. Exclude ADI/Bank in this counterparty category if separately requested in the reporting item.

Intra-group

Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs intra-group includes the head office and other branches of the foreign bank.

Column and row item description in ARF 210.3.1

Column 1	Column 1 is a derived column on the closing balance of each row calculated as the sum of columns 2 to 25.
Column 2	Report the balance for items that are at-call or overnight or those balances without a defined contractual term to maturity in column 2. Include cash flow items with uncertain cash flows. Exclude amount under Item 9 in this column.
Columns 3 to 25	Report the balance for items that have a defined term to maturity in columns 3 to 25 according to their remaining contractual term to maturity as at reporting date matching the description of each of columns 3 to 25. Report those items where the timing of the receivables is known and receivables with certain cash flows in the appropriate maturity bucket column. Report amount under Item 9 where the date of receivables is not known in column 25. Report defaulted and impaired assets in Column 25.

Item 1	Item 1 is a derived item calculated as the sum of Items 1.1 to 1.3. Report notes and coin in Item 1.1. Include Australian and foreign currency notes and coin. Report exchange settlement account (ESA) balances and deposits with the RBA in Item 1.2. Report the central bank balances (including required reserves), at-call or term deposits with foreign central banks in Item 1.3.

Item 2	Item 2 is a derived item calculated as the sum of Items 2.1 to 2.11. Report RBA repo-eligible securities in Items 2.1 to 2.11. Include both trading and investment securities held. Report in Item 2.1 securities issued by the Australian Commonwealth Government. Report in Item 2.2 securities issued by Australian State Government or Territory Central Borrowing Authorities. Report in Item 2.3 securities issued by supranationals and foreign governments and securities guaranteed by the Australian or a foreign sovereign government. Report in Item 2.4 bank bills issued by ADIs. Report in Item 2.5 certificates of deposits issued by ADIs. Report in Item 2.6 asset backed commercial paper. Report in Item 2.7 other short-term private securities not included in items above. Report in Item 2.8 ADI issued covered bonds. Report in Item 2.9 other long-term ADI issued securities. Report in Item 2.10 asset backed securities. Report in Item 2.11 other long-term private securities not included in items above. Exclude: securities that have been encumbered which are to be reported in Item 5; securities purchased under agreement to resell (e.g. reverse repo transactions) which are to be reported in Item 6; and self-securitised assets which are to be reported under Item 7 and as memo Item 12.4.
RBA repo-eligible securities	Represents securities that the RBA will accept as collateral in its domestic market operations. The list of eligible securities is published on the RBA website.

Item 3	Report other debt securities in Item 3. Report securities other than those reported under Items 2, 4, 5 and 6. Include both trading and investment securities held. Exclude self-securitised assets which are to be reported under Item 7 and as memo Item 12.4. Of the amount reported in Item 3, report ADI’s own issued securities held in Item 3.1.

Item 4	Report the amount of equity securities held. Include both trading and investment equity securities. Exclude: securities that have been encumbered which are to be reported in Item 5; and securities acquired through reverse repo transactions which are to be reported in Item 6.

Item 5	Report the amount of securities that are encumbered or pledged. Include securities sold under repo or pledged to secure, collateralise or credit enhance any transactions. Report the amount in the maturity bucket based on the maturity of the encumbered security.

Item 6	Report the amount of receivables due from counterparties for which securities have been purchased under agreement to resell such as reverse repo transactions. Report in the maturity bucket based on the maturity of the secured loan.

Item 7	Item 7 is a derived item on other earning assets by counterparty type calculated as the sum of Items 7.1 to 7.6. Report amounts due from retail customers in Item 7.1, small and medium enterprise customers in Item 7.2, non-financial corporate customers in Item 7.3, ADIs/Banks in Item 7.4, other financial institutions in Item 7.5 and all other entities not captured in Items 7.1 to 7.5 in Item 7.6. Include: loans and advances gross of provisions; self-securitised assets; assets in covered bond SPVs; outstanding amount of loans originated by the ADI into ABCP, other short-term securitisation programs and term securitisation SPVs; non-performing loans; and settlement funds due from clearing houses, ADIs/Banks and deposits related to correspondent banking activities and other interbank deposits. Exclude: amounts reported in Items 1 to 6 and 8.

Item 8	Report the derivatives assets as reported on the ADI’s financial statement. Include both banking and trading book derivatives receivables.

Item 9	Report all other assets of the balance sheet not included in Items 1 to 8.

Item 10	Item 10 (Total Assets – of which denominated in:) is a derived item on total assets calculated as the sum of Items 1 to 9. Report the amount by underlying currency exposures for AUD, NZD, USD, GBP, EUR and JPY in Items 10.1 to 10.6 respectively. Item 10.7 is derived from Item 10 less the sum of Items 10.1 to 10.6.

Items 11.1 to 11.5	The amounts to be reported under Items 11.1 to 11.5 (Memo items) are ‘of which’ amounts of the amounts reported in Items 1 to 9. Report in Item 11.1 all amounts due from intra-group entities that are ADIs/Banks. Report in Item 11.2 all amounts due from intra-group entities that are not included in Item 11.1. Report in Item 11.3 assets due from non-resident counterparties i.e. domiciled overseas including from related offshore entities and investments in offshore markets. Item 11.3 may include amounts reported in Items 11.1 and 11.2. Report in Item 11.4 amount of total self-securitised assets that meet the RBA’s repo eligibility rules. Report in Item 11.5 total amount of residential mortgages including loans the reporting ADI originated into a SPV that are currently outstanding. Item 11.5 may include amounts reported in Item 11.4.
Self-securitised assets	Represents assets securitised for contingent liquidity purposes that are held on-balance sheet.

ARF_210_3_2: Balance Sheet Maturity – Liabilities and Capital

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

Liabilities and Capital

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Unsecured funding	BSL19451	BSL19452	BSL19453	BSL19454	BSL19455	BSL19456	BSL19457	BSL19458	BSL19459
1.1. Retail customer	BSL19460	BSL19461	BSL19462	BSL19463	BSL19464	BSL19465	BSL19466	BSL19467	BSL19468
1.2. Small and medium enterprise	BSL19469	BSL19470	BSL19471	BSL19472	BSL19473	BSL19474	BSL19475	BSL19478	BSL19479
1.3. Non-financial corporate	BSL19480	BSL19481	BSL19482	BSL19483	BSL19484	BSL19485	BSL19486	BSL19487	BSL19488
1.4. ADI/bank	BSL19489	BSL19490	BSL19491	BSL19492	BSL19493	BSL19494	BSL19495	BSL19496	BSL19497
1.5. Other financial institutions	BSL19498	BSL19499	BSL19500	BSL19501	BSL19502	BSL19503	BSL19504	BSL19505	BSL19506
1.6. Other entities	BSL19507	BSL19508	BSL19509	BSL19510	BSL19511	BSL19512	BSL19513	BSL19514	BSL19515

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
Unsecured funding	BSL19516	BSL19517	BSL19518	BSL19519	BSL19520	BSL19521	BSL19522	BSL19523	BSL19524
1.1. Retail customer	BSL19525	BSL19526	BSL19527	BSL19528	BSL19529	BSL19530	BSL19531	BSL19532	BSL19533
1.2. Small and medium enterprise	BSL19534	BSL19535	BSL19536	BSL19537	BSL19538	BSL19539	BSL19540	BSL19541	BSL19542
1.3. Non-financial corporate	BSL19543	BSL19544	BSL19545	BSL19546	BSL19547	BSL19548	BSL19549	BSL19550	BSL19551
1.4. ADI/bank	BSL19552	BSL19553	BSL19554	BSL19555	BSL19556	BSL19557	BSL19558	BSL19559	BSL19560
1.5. Other financial institutions	BSL19561	BSL19562	BSL19563	BSL19564	BSL19565	BSL19566	BSL19567	BSL19568	BSL19569
1.6. Other entities	BSL19570	BSL19571	BSL19572	BSL19573	BSL19574	BSL19575	BSL19576	BSL19577	BSL19578

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
Unsecured funding	BSL19579	BSL19580	BSL19581	BSL19582	BSL19583	BSL19584	BSL19585
1.1. Retail customer	BSL19586	BSL19587	BSL19588	BSL19589	BSL19590	BSL19591	BSL19592
1.2. Small and medium enterprise	BSL19593	BSL19594	BSL19595	BSL19596	BSL19597	BSL19598	BSL19599
1.3. Non-financial corporate	BSL19600	BSL19601	BSL19602	BSL19603	BSL19604	BSL19605	BSL19606
1.4. ADI/bank	BSL19607	BSL19608	BSL19609	BSL19610	BSL19611	BSL19612	BSL19613
1.5. Other financial institutions	BSL19614	BSL19615	BSL19616	BSL19617	BSL19618	BSL19619	BSL19620
1.6. Other entities	BSL19621	BSL19622	BSL19623	BSL19624	BSL19625	BSL19626	BSL19627

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
2. Unsecured debt securities issued	BSL19628	BSL19629	BSL19630	BSL19631	BSL19632	BSL19633	BSL19634	BSL19635	BSL19636
2.1. Domestic	BSL19637	BSL19638	BSL19639	BSL19640	BSL19641	BSL19642	BSL19643	BSL19644	BSL19645
2.1.1. Certificates of Deposit	BSL19646	BSL19647	BSL19648	BSL19649	BSL19650	BSL19651	BSL19652	BSL19653	BSL19654
2.1.2. Bank bills	BSL19655	BSL19656	BSL19657	BSL19658	BSL19659	BSL19660	BSL19661	BSL19662	BSL19663
2.1.3. Other short term debt	BSL19664	BSL19665	BSL19666	BSL19667	BSL19668	BSL19669	BSL19670	BSL19671	BSL19672
2.1.4. Long term debt	BSL19673	BSL19674	BSL19675	BSL19676	BSL19677	BSL19678	BSL19679	BSL19680	BSL19681
2.2. Offshore	BSL19682	BSL19683	BSL19684	BSL19685	BSL19686	BSL19687	BSL19688	BSL19689	BSL19690
2.2.1. Certificates of deposit	BSL19691	BSL19692	BSL19693	BSL19694	BSL19695	BSL19696	BSL19697	BSL19698	BSL19699
2.2.2. Euro commercial paper	BSL19700	BSL19701	BSL19702	BSL19703	BSL19704	BSL19705	BSL19706	BSL19707	BSL19708
2.2.3. US commercial paper	BSL19709	BSL19710	BSL19711	BSL19712	BSL19713	BSL19714	BSL19715	BSL19716	BSL19717
2.2.4. Other short term debt	BSL19718	BSL19719	BSL19720	BSL19721	BSL19722	BSL19723	BSL19724	BSL19725	BSL19726
2.2.5. Long term debt	BSL19727	BSL19728	BSL19729	BSL19730	BSL19731	BSL19732	BSL19733	BSL19734	BSL19735

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
2. Unsecured debt securities issued	BSL19736	BSL19737	BSL19738	BSL19739	BSL19740	BSL19741	BSL19742	BSL19743	BSL19744
2.1. Domestic	BSL19745	BSL19746	BSL19747	BSL19748	BSL19749	BSL19750	BSL19751	BSL19752	BSL19753
2.1.1. Certificates of Deposit	BSL19754	BSL19755	BSL19756	BSL19757	BSL19758	BSL19759	BSL19760	BSL19761	BSL19762
2.1.2. Bank bills	BSL19763	BSL19764	BSL19765	BSL19766	BSL19767	BSL19768	BSL19769	BSL19770	BSL19771
2.1.3. Other short term debt	BSL19772	BSL19773	BSL19774	BSL19775	BSL19776	BSL19777	BSL19778	BSL19779	BSL19780
2.1.4. Long term debt	BSL19781	BSL19782	BSL19783	BSL19784	BSL19785	BSL19786	BSL19787	BSL19788	BSL19789
2.2. Offshore	BSL19790	BSL19791	BSL19792	BSL19793	BSL19794	BSL19795	BSL19796	BSL19797	BSL19798
2.2.1. Certificates of deposit	BSL19799	BSL19800	BSL19801	BSL19802	BSL19803	BSL19804	BSL19805	BSL19806	BSL19807
2.2.2. Euro commercial paper	BSL19808	BSL19809	BSL19810	BSL19811	BSL19812	BSL19813	BSL19814	BSL19815	BSL19816
2.2.3. US commercial paper	BSL19817	BSL19818	BSL19819	BSL19820	BSL19821	BSL19822	BSL19823	BSL19824	BSL19825
2.2.4. Other short term debt	BSL19826	BSL19827	BSL19828	BSL19829	BSL19830	BSL19831	BSL19832	BSL19833	BSL19834
2.2.5. Long term debt	BSL19835	BSL19836	BSL19837	BSL19838	BSL19839	BSL19840	BSL19841	BSL19842	BSL19843

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
2. Unsecured debt securities issued	BSL19844	BSL19845	BSL19846	BSL19847	BSL19848	BSL19849	BSL19850
2.1. Domestic	BSL19851	BSL19852	BSL19853	BSL19854	BSL19855	BSL19856	BSL19857
2.1.1. Certificates of Deposit	BSL19858	BSL19859	BSL19860	BSL19861	BSL19862	BSL19863	BSL19864
2.1.2. Bank bills	BSL19865	BSL19866	BSL19867	BSL19868	BSL19869	BSL19870	BSL19871
2.1.3. Other short term debt	BSL19872	BSL19873	BSL19874	BSL19875	BSL19876	BSL19877	BSL19878
2.1.4. Long term debt	BSL19879	BSL19880	BSL19881	BSL19882	BSL19883	BSL19884	BSL19885
2.2. Offshore	BSL19886	BSL19887	BSL19888	BSL19889	BSL19890	BSL19891	BSL19892
2.2.1. Certificates of deposit	BSL19893	BSL19894	BSL19895	BSL19896	BSL19897	BSL19898	BSL19899
2.2.2. Euro commercial paper	BSL19900	BSL19901	BSL19902	BSL19903	BSL19904	BSL19905	BSL19906
2.2.3. US commercial paper	BSL19907	BSL19908	BSL19909	BSL19910	BSL19911	BSL19912	BSL19913
2.2.4. Other short term debt	BSL19914	BSL19915	BSL19916	BSL19917	BSL19918	BSL19919	BSL19920
2.2.5. Long term debt	BSL19921	BSL19922	BSL19923	BSL19924	BSL19925	BSL19926	BSL19927

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
3. Secured funding	BSL19928	BSL19929	BSL19930	BSL19931	BSL19932	BSL19933	BSL19934	BSL19935	BSL19936
3.1. Securities sold under agreement to repurchase	BSL19937	BSL19938	BSL19939	BSL19940	BSL19941	BSL19942	BSL19943	BSL19944	BSL19945
3.1.1. of which: RBA as counterparty	BSL19946	BSL19947	BSL19948	BSL19949	BSL19950	BSL19951	BSL19952	BSL19953	BSL19954
3.2. Covered bonds on issue	BSL19955	BSL19956	BSL19957	BSL19958	BSL19959	BSL19342	BSL19343	BSL19344	BSL19345
3.3. Short term securitisation funding	BSL19346	BSL19347	BSL19348	BSL19349	BSL19350	BSL19351	BSL19352	BSL19353	BSL19354
3.4. Term securitisation funding	BSL19355	BSL19356	BSL19357	BSL19358	BSL19359	BSL19360	BSL19361	BSL19362	BSL19363

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
3. Secured funding	BSL19364	BSL19365	BSL19366	BSL19367	BSL19368	BSL19406	BSL19407	BSL19408	BSL19409
3.1. Securities sold under agreement to repurchase	BSL19410	BSL19411	BSL19412	BSL19413	BSL19414	BSL19415	BSL19416	BSL19417	BSL19418
3.1.1. of which: RBA as counterparty	BSL19419	BSL19420	BSL19421	BSL19422	BSL19423	BSL19424	BSL19425	BSL19426	BSL19427
3.2. Covered bonds on issue	BSL19428	BSL19429	BSL19430	BSL19431	BSL19432	BSL19433	BSL19434	BSL19435	BSL19980
3.3. Short term securitisation funding	BSL19981	BSL19982	BSL19983	BSL19984	BSL19985	BSL19986	BSL19987	BSL19988	BSL19989
3.4. Term securitisation funding	BSL19990	BSL19991	BSL19992	BSL19993	BSL19994	BSL19995	BSL19996	BSL19997	BSL19998

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
3. Secured funding	BSL19999	BSL20000	BSL20001	BSL20002	BSL20003	BSL20004	BSL20005
3.1. Securities sold under agreement to repurchase	BSL20006	BSL20007	BSL20008	BSL20009	BSL20010	BSL20011	BSL20012
3.1.1. of which: RBA as counterparty	BSL20013	BSL20014	BSL20015	BSL20016	BSL20017	BSL20018	BSL20019
3.2. Covered bonds on issue	BSL20020	BSL20021	BSL20022	BSL20023	BSL20024	BSL20025	BSL20026
3.3. Short term securitisation funding	BSL20027	BSL20028	BSL20029	BSL20030	BSL20031	BSL20032	BSL20033
3.4. Term securitisation funding	BSL20034	BSL20035	BSL20036	BSL20037	BSL20038	BSL20039	BSL20040

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
4. Derivatives liabilities	BSL20066	BSL20067	BSL20068	BSL20069	BSL20070	BSL20071	BSL20072	BSL20073	BSL20074

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
4. Derivatives liabilities	BSL20075	BSL20076	BSL20077	BSL20078	BSL20079	BSL20080	BSL20081	BSL20082	BSL20083

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
4. Derivatives liabilities	BSL20084	BSL20085	BSL20086	BSL20087	BSL20088	BSL20089	BSL20090

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
5. Liabilities not included above	BSL20091	BSL20092	BSL20093	BSL20094	BSL20095	BSL20096	BSL20097	BSL20098	BSL20099

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
5. Liabilities not included above	BSL20100	BSL20101	BSL20102	BSL20103	BSL20104	BSL20105	BSL20106	BSL20107	BSL20108

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
5. Liabilities not included above	BSL20109	BSL20110	BSL20111	BSL20112	BSL20113	BSL20114	BSL20115

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
6. Capital	CS24451	CS24452	CS24453	CS24454	CS24455	CS24460	CS24461	CS24462	CS24463
6.1. Common Equity Tier 1	CS24464	CS24465	CS24466	CS24467	CS24468	CS24469	CS24470	CS24471	CS24472
6.2. Additional Tier 1	CS24473	CS24474	CS24475	CS24476	CS24477	CS24478	CS24479	CS24480	CS24481
6.3. Tier 2	CS24482	CS24483	CS24484	CS24485	CS24486	CS24487	CS24488	CS24489	CS24490

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
6. Capital	CS24491	CS24492	CS24493	CS24494	CS24495	CS24496	CS24497	CS24498	CS24499
6.1. Common Equity Tier 1	CS24500	CS24501	CS24502	CS24503	CS24504	CS24505	CS24506	CS24507	CS24508
6.2. Additional Tier 1	CS24509	CS24510	CS24511	CS24512	CS24513	CS24514	CS24515	CS24516	CS24517
6.3. Tier 2	CS24518	CS24519	CS24520	CS24521	CS24522	CS24523	CS24524	CS24525	CS24526

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
6. Capital	CS24527	CS24528	CS24529	CS24530	CS24531	CS24532	CS24533
6.1. Common Equity Tier 1	CS24534	CS24535	CS24536	CS24537	CS24538	CS24539	CS24540
6.2. Additional Tier 1	CS24541	CS24542	CS24543	CS24544	CS24545	CS24546	CS24547
6.3. Tier 2	CS24548	CS24549	CS24550	CS24551	CS24552	CS24553	CS24554

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
7. Total Liabilities and Capital - of which denominated in:	E15023	E15024	E15025	E15026	E15027	E15028	E15029	E15030	E15031
7.1. AUD	E15032	E15033	E15034	E15035	E15101	E15102	E15103	E15104	E15105
7.2. NZD	E15107	E15136	E15137	E15138	E15139	E15140	E15141	E15142	E15143
7.3. USD	E15144	E15145	E15146	E15147	E15148	E15149	E15150	E15151	E15152
7.4. GBP	E15153	E15154	E15155	E15156	E15157	E15158	E15159	E15160	E15161
7.5. EUR	E15162	E15163	E15164	E15165	E15190	E15191	E15192	E15193	E15194
7.6. JPY	E15195	E15196	E15197	E15198	E15199	E15200	E15201	E15202	E15203
7.7. All other currencies	E15204	E15205	E15206	E15207	E15208	E15209	E15210	E15211	E15212

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
7. Total Liabilities and Capital - of which denominated in:	E15213	E15214	E15215	E15216	E15217	E15218	E15219	E15220	E15221
7.1. AUD	E15222	E15223	E15224	E15225	E15226	E15227	E15228	E15229	E15230
7.2. NZD	E15231	E15232	E15233	E15234	E15235	E15236	E15237	E15238	E15239
7.3. USD	E15240	E15241	E15242	E15243	E15244	E15245	E15246	E15247	E15248
7.4. GBP	E15249	E15250	E15251	E15252	E15253	E15254	E15255	E15256	E15257
7.5. EUR	E15258	E15259	E15260	E15261	E15262	E15263	E15264	E15265	E15266
7.6. JPY	E15267	E15268	E15269	E15270	E15271	E15272	E15273	E15274	E15275
7.7. All other currencies	E15276	E15277	E15278	E15279	E15280	E15281	E15282	E15283	E15284

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
7. Total Liabilities and Capital - of which denominated in:	E15285	E15286	E15287	E15288	E15289	E15290	E15291
7.1. AUD	E15292	E15293	E15294	E15295	E15296	E15297	E15298
7.2. NZD	E15299	E15300	E15500	E15501	E15502	E15503	E15504
7.3. USD	E15505	E15506	E15507	E15508	E15509	E15510	E15511
7.4. GBP	E15512	E15513	E15514	E15515	E15516	E15517	E15518
7.5. EUR	E15519	E15520	E15521	E15522	E15523	E15524	E15525
7.6. JPY	E15526	E15527	E15528	E15529	E15530	E15531	E15532
7.7. All other currencies	E15533	E15534	E15535	E15536	E15537	E15538	E15539

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
8. Memo items
8.1. Intra-group (ADIs/Banks)	E15540	E15541	E15542	E15543	E15544	E15545	E15546	E15547	E15548
8.2. Intra-group (other legal entities)	E15549	E15550	E15551	E15552	E15553	E15554	E15555	E15556	E15557
8.3. Offshore	E15558	E15559	E15560	E15561	E15562	E15563	E15564	E15565	E15566
8.4. Operational deposits (for LCR ADIs only)	E15567	E15568	E15569	E15570	E15571	E15572	E15573	E15574	E15575

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
8. Memo items
8.1. Intra-group (ADIs/Banks)	E15576	E15577	E15578	E15579	E15580	E15581	E15582	E15583	E15584
8.2. Intra-group (other legal entities)	E15585	E15586	E15587	E15588	E15589	E15590	E15591	E15592	E15593
8.3. Offshore	E15594	E15595	E15596	E15597	E15598	E15599	E15600	E15601	E15602
8.4. Operational deposits (for LCR ADIs only)	E15603	E15604	E15605	E15606	E15607	E15608	E15609	E15610	E15611

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
8. Memo items
8.1. Intra-group (ADIs/Banks)	E15612	E15613	E15614	E15615	E15616	E15617	E15618
8.2. Intra-group (other legal entities)	E15619	E15620	E15621	E15622	E15623	E15624	E15625
8.3. Offshore	E15626	E15627	E15628	E15629	E15630	E15631	E15632
8.4. Operational deposits (for LCR ADIs only)	E15633	E15634	E15635	E15636	E15637	E15638	E15639

Reporting Form ARF 210.3.2

Balance Sheet Maturity – Liabilities and Capital

Instructions

These instructions assist completion of Reporting Form ARF 210.3.2 Balance Sheet Maturity – Liabilities and Capital. ARF 210.3.2 collects information on the contractual maturity profile of liabilities and capital of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.3.2 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.

For the purposes of reporting on this form and ARF 210.3.1, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.3.1 and ARF 210.3.2 respectively.

Reporting basis and units of measurement

ARF 210.3.2 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.3.2 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on ARF 210.3.2 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI	Units
Australian-owned Bank	Millions of dollars rounded to one decimal place
Foreign Subsidiary Bank	Millions of dollars rounded to one decimal place
Foreign ADI	Millions of dollars rounded to one decimal place
Building Society	Whole dollars with no decimal place
Credit Union	Whole dollars with no decimal place
Other ADIs not included above	Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

ADIs are not to net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.

Implementation

An ADI may complete ARF 210.3.2 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.

Specific Instructions

This form captures the contractual maturity profile of balance sheet liabilities and funding acquired through securitisation SPV and capital items. Total value of liabilities and capital reported in ARF 210.3.2 must be equal to total assets reported in ARF 210.3.1.

ADIs are not to apply any behavioural or roll-over assumptions on the maturity profile or assumptions on new business volumes on items reported in this form.

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Counterparty definitions

Information requested by counterparty type in this form is defined as follows:

Retail customer

‘Retail customer’ refers to a natural person as defined in paragraphs 33 and 34 of APS 210, Attachment A.

Small and medium enterprise (SME)

SME is defined in paragraph 46 and footnote 6 of APS 210, Attachment A and paragraphs 117 to 120 of APG 210.

ADI/Bank

‘ADI/Bank’ refers to an authorised deposit-taking institution within the meaning of the Banking Act 1959 and banking institutions in offshore jurisdictions.

Financial institution

Financial institution is defined in paragraph 7(b) of APS 210. Exclude ADI/Bank in this counterparty category if separately requested in the reporting item.

Intra-group

Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.

Column and row item descriptions in ARF 210.3.2

Column 1	Column 1 is a derived column on the closing balance of each row calculated as the sum of columns 2 to 25.
Column 2	Report the balance for items that are at-call or overnight or those balances without a defined contractual term to maturity in column 2. Include cash flow items with uncertain cash flows. Exclude amount under Item 5 in this column.
Columns 3 to 25	Report the balance for items that have a defined term to maturity in Columns 3 to 25 according to their remaining contractual term to maturity as at reporting date, matching the description of each of columns 3 to 25. Report the outstanding balance based on earliest contractual maturity date, the earliest contractual maturity opportunity or on any known redemptions and terminations as of the reporting date. Report any debt with a call date in the maturity bucket based on the first available call date. Report those items where the timing of the payables is known and payables with certain cash flows in the appropriate maturity bucket column. Report amount under Item 5 where the date of payables is not known in column 25.

Item 1	Item 1 is a derived item on total unsecured funding calculated as the sum of Items 1.1 to 1.6. Report funding provided by retail customers in Item 1.1. Report funding provided by small and medium enterprise customers in Item 1.2. Report funding provided by non-financial corporate customers in Item 1.3. Report funding provided by ADIs/Banks in Item 1.4. Report funding provided by other financial institutions in Item 1.5. Report funding provided by all other entities not captured in Items 1.1 to 1.5 in Item 1.6.
Unsecured funding	Unsecured funding is defined as liabilities and general obligations that are not collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution, excluding derivatives.

Item 2	Item 2 is a derived item on total unsecured debt securities issued calculated as the sum of Items 2.1 and 2.2. Item 2.1 is a derived item on debt securities issued in the domestic market calculated as the sum of Items 2.1.1 to 2.1.4. Items 2.1.1 to 2.1.3 captures short-term debt and Item 2.1.4 captures long-term debt. Item 2.2 is a derived item on debt securities issued in offshore markets calculated as the sum of Items 2.2.1 to 2.2.5. Items 2.2.1 to 2.2.4 captures short-term debt and Item 2.2.5 captures long-term debt. Report domestic certificates of deposit in Item 2.1.1. Report bank bills in Item 2.1.2. Report other domestic short-term debt in Item 2.1.3. Report domestic long-term debt securities in Item 2.1.4. Report offshore certificates of deposit in Item 2.2.1. Report Euro commercial paper in Item 2.2.2. Report US commercial paper in Item 2.2.3. Report other offshore short-term debt in Item 2.2.4. Report offshore long-term debt securities in Item 2.2.5.
Unsecured debt securities issued	Unsecured debt securities issued refers to notes, bonds and other debt securities issued by the ADI regardless of the holder. Exclude secured issuances which are reported under Item 3.
Domestic	Represents unsecured debt securities issued in the Australian domestic market.
Offshore	Represents unsecured debt securities issued in a market other than the Australian domestic market.
Short-term and long-term	Short-term debt refers to securities with original maturity ≤ 12 months and long-term debt refers to securities with original maturity > 12 months.
Euro commercial paper	Represents commercial paper issued in markets other than the USA and Australia markets.
US commercial paper	Represents commercial paper issued in the USA market.

Item 3	Item 3 is a derived item on total secured funding calculated as the sum of Items 3.1 to 3.4. Report in Item 3.1 (securities sold under agreement to repurchase) the amount of the repo liability according to the maturity of the repo funding. Of the amount reported in Item 3.1, report in Item 3.1.1 repo liabilities where the counterparty is the RBA. Report in Item 3.2 the amount of covered bonds issued by the ADI. Report in Item 3.3 secured funding sourced through short- term securitisation SPVs such as ABCP and other short-term secured funding instruments and facilities. Report in Item 3.4 secured funding sourced through term securitisation SPVs. Include amounts from both self-sponsored and third party SPVs that the ADI has originated assets into for Item 3.3 and Item 3.4.
Secured funding	Secured funding is defined as those liabilities and general obligations that are collateralised by legal rights to specifically designated assets owned by the borrowing ADI in the case of bankruptcy, insolvency, liquidation or resolution.

Item 4	Report the derivatives liabilities as reported on the ADI’s financial statement. Include both banking and trading book derivatives payables.

Item 5	Report all other balance sheet liabilities not included in Items 1 to 4.

Item 6	Item 6 is a derived item on capital calculated as the sum of Items 6.1 to 6.3. Report common equity tier 1 capital in Item 6.1. Report additional tier 1 capital in Item 6.2. Report tier 2 capital in Item 6.3. For foreign ADIs, this item is zero. Report any funding due to intra-group entities under Item 1.
Capital	Capital items are defined in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111).

Item 7	Item 7 (Total Liabilities and Capital - of which denominated in:) is a derived item calculated as the sum of Items 1 to 6. Report the amount by underlying currency exposure for AUD, NZD, USD, GBP, EUR and JPY in Items 7.1 to 7.6 respectively. Item 7.7 is derived from Item 7 less the sum of Items 7.1 to 7.6.

Items 8.1 to 8.4	The amounts to be reported under Items 8.1 to 8.4 (Memo items) are ‘of which’ amounts of the amounts reported in Items 1 to 5. Report in Item 8.1 all amounts due to intra-group entities that are ADIs/Banks. Report in Item 8.2 all amounts due to intra-group entities that are not included in Item 8.1. Report in Item 8.3 secured, unsecured and subordinated debt instruments issued in offshore markets. For LCR ADIs, report in Item 8.4 the total amount of operational deposits as defined in paragraphs 47 to 50 of Attachment A of APS 210.

ARF_210_3_3: Balance Sheet Maturity – Off-Balance Sheet

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Committed contingent funding agreements
1.1. Trade finance related obligations	CS24406	CS24407	CS24408	CS24409	CS24410	CS24411	CS24412	CS24413	CS24414
1.2. Guarantees and letters of credit other than trade finance related obligations	CS24415	CS24416	CS24417	CS24418	CS24419	CS24420	CS24421	CS24422	CS24423
1.3. Credit/liquidity facilities	CS24424	CS24425	CS24426	CS24427	CS24428	CS24429	CS24430	CS24431	CS24432
1.4. of which: intra-group	CS24433	CS24434	CS24435	CS24555	CS24556	CS24557	CS24558	CS24559	CS24560

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
Committed contingent funding agreements
1.1. Trade finance related obligations	CS24561	CS24562	CS24563	CS24564	CS24565	CS24566	CS24567	CS24568	CS24569
1.2. Guarantees and letters of credit other than trade finance related obligations	CS24570	CS24571	CS24572	CS24573	CS24574	CS24575	CS24576	CS24577	CS24578
1.3. Credit/liquidity facilities	CS24579	CS24580	CS24581	CS24582	CS24583	CS24584	CS24585	CS24586	CS24587
1.4. of which: intra-group	CS24588	CS24589	CS24590	CS24591	CS24592	CS24593	CS24594	CS24595	CS24596

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
Committed contingent funding agreements
1.1. Trade finance related obligations	CS24597	CS24598	CS24599	CS24600	CS24601	CS24602	CS24603
1.2. Guarantees and letters of credit other than trade finance related obligations	CS24604	CS24605	CS24606	CS24607	CS24608	CS24609	CS24610
1.3. Credit/liquidity facilities	CS24611	CS24612	CS24613	CS24614	CS24615	CS24616	CS24617
1.4. of which: intra-group	CS24618	CS24619	CS24620	CS24621	CS24622	CS24623	CS24624

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
2. Uncommitted contingent funding agreements
2.1. Trade finance related obligations	CS24625	CS24626	CS24627	CS24628	CS24629	CS24630	CS24631	CS24632	CS24633
2.2. Guarantees and letters of credit other than trade finance related obligations	CS24634	CS24635	CS24800	CS24801	CS24802	CS24803	CS24804	CS24805	CS24806
2.3. Credit/liquidity facilities	CS24807	CS24808	CS24809	CS24810	CS24811	CS24812	CS24813	CS24814	CS24815
2.4. of which: intra-group	CS24816	CS24817	CS24818	CS24819	CS24820	CS24821	CS24822	CS24823	CS24824

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
2. Uncommitted contingent funding agreements
2.1. Trade finance related obligations	CS24825	CS24826	CS24827	CS24828	CS24829	CS24830	CS24831	CS24832	CS24833
2.2. Guarantees and letters of credit other than trade finance related obligations	CS24834	CS24835	CS24836	CS24837	CS24838	CS24839	CS24840	CS24841	CS24842
2.3. Credit/liquidity facilities	CS24843	CS24844	CS24845	CS24846	CS24847	CS24848	CS24849	CS24850	CS24851
2.4. of which: intra-group	CS24852	CS24853	CS24854	CS24855	CS24856	CS24857	CS24858	CS24859	CS24860

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
2. Uncommitted contingent funding agreements
2.1. Trade finance related obligations	CS24861	CS24862	CS24863	CS24864	CS24865	CS24866	CS24867
2.2. Guarantees and letters of credit other than trade finance related obligations	CS24868	CS24869	CS24870	CS24871	CS24872	CS24873	CS24874
2.3. Credit/liquidity facilities	CS24875	CS24876	CS24877	CS24878	CS24879	CS24880	CS24881
2.4. of which: intra-group	CS24882	CS24883	CS24884	CS24885	CS24886	CS24887	CS24888

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
3. FX transaction inflows – of which denominated in:	CS24889	CS24890	CS24891	CS24892	CS24893	CS24894	CS24895	CS24896	CS24897
3.1. AUD	CS24898	CS24899	CS24900	CS24901	CS24902	CS24903	CS24904	CS24905	CS24906
3.2. NZD	CS24907	CS24908	CS24909	CS24910	CS24911	CS24912	CS24913	CS24914	CS24915
3.3. USD	CS24916	CS24917	CS24918	CS24919	CS24920	CS24921	CS24922	CS24923	CS24924
3.4. GBP	CS24925	CS24926	CS24927	CS24928	CS24929	CS24930	CS24931	CS24932	CS24933
3.5. EUR	CS24934	CS24935	CS24936	CS24937	CS24938	CS24939	CS24940	CS24941	CS24942
3.6. JPY	CS24943	CS24944	CS24945	CS24946	CS24947	CS24948	CS24949	CS24950	CS24951
3.7. All other currencies	CS24952	CS24953	CS24954	CS24955	CS24956	CS24957	CS24958	CS24959	CS24960

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
3. FX transaction inflows – of which denominated in:	CS24961	CS24962	CS24963	CS24964	CS24965	CS24966	CS24967	CS24968	CS24969
3.1. AUD	CS24970	CS24971	CS24972	CS24973	CS24974	CS24975	CS24976	CS24977	CS24978
3.2. NZD	CS24979	CS24980	CS24981	CS24982	CS24983	CS24984	CS24985	CS24986	CS24987
3.3. USD	CS24988	CS24989	CS24990	CS24991	CS24992	CS24993	CS24994	CS24995	CS24996
3.4. GBP	CS24997	CS24998	CS24999	CS25000	CS25001	CS25002	CS25003	CS25004	CS25005
3.5. EUR	CS25006	CS25007	CS25008	CS25009	CS25010	CS25011	CS25012	CS25013	CS25014
3.6. JPY	CS25015	CS25016	CS25017	CS25018	CS25019	CS25020	CS25021	CS25022	CS25023
3.7. All other currencies	CS25024	CS25025	CS25026	CS25027	CS25028	CS25029	CS25030	CS25031	CS25032

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
3. FX transaction inflows – of which denominated in:	CS25033	CS25034	CS25035	CS25036	CS25037	CS25038	CS25039
3.1. AUD	CS25040	CS25041	CS25042	CS25043	CS25044	CS25045	CS25046
3.2. NZD	CS25047	CS25048	CS25049	CS25050	CS25051	CS25052	CS25053
3.3. USD	CS25054	CS25055	CS25056	CS25057	CS25058	CS25059	CS25060
3.4. GBP	CS25061	CS25062	CS25063	CS25064	CS25065	CS25066	CS25067
3.5. EUR	CS25068	CS25069	CS25070	CS25071	CS25072	CS25073	CS25074
3.6. JPY	CS25075	CS25076	CS25077	CS25078	CS25079	CS25080	CS25081
3.7. All other currencies	CS25082	CS25083	CS25084	CS25085	CS25086	CS25087	CS25088

			Maturity Buckets
	Closing Balance	At call/ Overnight	1 day to ≤ 7 days	8 days to ≤ 15 days	16 days to ≤ 1 month	> 1 month to ≤ 2 months	> 2 months to ≤ 3 months	> 3 months to ≤ 4 months	> 4 months to ≤ 5 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
4. FX transaction outflows – of which denominated in:	CS25089	CS25090	CS25091	CS25092	CS25093	CS25094	CS25095	CS25096	CS25097
4.1. AUD	CS25098	CS25099	CS25100	CS25101	CS25102	CS25103	CS25104	CS25105	CS25106
4.2. NZD	CS25107	CS25108	CS25109	CS25110	CS25111	CS25112	CS25113	CS25114	CS25115
4.3. USD	CS25116	CS25117	CS25118	CS25119	CS25120	CS25121	CS25122	CS25123	CS25124
4.4. GBP	CS25125	CS25126	CS25127	CS25128	CS25129	CS25130	CS25131	CS25132	CS25133
4.5. EUR	CS25134	CS25135	CS25136	CS25137	CS25138	CS25139	CS25140	CS25141	CS25142
4.6. JPY	CS25143	CS25144	CS25145	CS25146	CS25147	CS25148	CS25149	CS25150	CS25151
4.7. All other currencies	CS25152	CS25153	CS25154	CS25155	CS25156	CS25157	CS25158	CS25159	CS25160

	Maturity Buckets
	> 5 months to ≤ 6 months	> 6 months to ≤ 7 months	> 7 months to ≤ 8 months	> 8 months to ≤ 9 months	> 9 months to ≤ 10 months	> 10 months to ≤ 11 months	> 11 months to ≤ 12 months	> 12 months to ≤ 15 months	> 15 months to ≤ 18 months
	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)
4. FX transaction outflows – of which denominated in:	CS25161	CS25162	CS25163	CS25164	CS25165	CS25166	CS25167	CS25168	CS25169
4.1. AUD	CS25170	CS25171	CS25172	CS25173	CS25174	CS25184	CS25185	CS25186	CS25187
4.2. NZD	CS25188	CS25189	CS25190	CS25191	CS25192	CS25193	CS25194	CS25195	CS25196
4.3. USD	CS25197	CS25198	CS25199	CS25200	CS25201	CS25202	CS25203	CS25204	CS25205
4.4. GBP	CS25206	CS25207	CS25208	CS25209	CS25210	CS25211	CS25212	CS25213	CS25214
4.5. EUR	CS25215	CS25216	CS25217	CS25218	CS25219	CS25229	CS25230	CS25231	CS25232
4.6. JPY	CS25233	CS25234	CS25235	CS25236	CS25237	CS25238	CS25239	CS25240	CS25241
4.7. All other currencies	CS25242	CS25243	CS25244	CS25245	CS25246	CS25247	CS25248	CS25249	CS25250

	Maturity Buckets
	> 18 months to ≤ 2 years	> 2 years to ≤ 3 years	> 3 years to ≤ 4 years	> 4 years to ≤ 5 years	> 5 years to ≤ 7 years	> 7 years to ≤ 10 years	> 10 years
	(19)	(20)	(21)	(22)	(23)	(24)	(25)
4. FX transaction outflows – of which denominated in:	CS25251	CS25252	CS25253	CS25254	CS25255	CS25256	CS25449
4.1. AUD	CS25450	CS25451	CS25452	CS25453	CS25454	CS25455	CS25456
4.2. NZD	CS25457	CS25458	CS25459	CS25460	CS25461	CS25462	CS25463
4.3. USD	CS25464	CS25465	CS25466	CS25467	CS25468	CS25469	CS25470
4.4. GBP	CS25471	CS25472	CS25473	CS25474	CS25475	CS25476	CS25477
4.5. EUR	CS25478	CS25479	CS25480	CS25481	CS25482	CS25483	CS25484
4.6. JPY	CS25485	CS25486	CS25487	CS25488	CS25489	CS25490	CS25491
4.7. All other currencies	CS25492	CS25493	CS25494	CS25495	CS25496	CS25497	CS25498

Reporting Form ARF 210.3.3

Balance Sheet Maturity – Off-balance sheet

Instructions

These instructions assist completion of Reporting Form ARF 210.3.3 Balance Sheet Maturity – Off-balance sheet (ARF 201.3.3). ARF 210.3.3 collects information on the contractual maturity profile of an authorised deposit-taking institution’s (ADI’s) off-balance sheet activities relating to:

undrawn amounts of committed and uncommitted contingent obligations to extend funds; and
FX transaction inflows and outflows by underlying currency.

In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.3.3 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.

Reporting basis and units of measurement

ARF 210.3.3 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.3.3 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on ARF 210.3.3 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI	Units
Australian-owned Bank	Millions of dollars rounded to one decimal place
Foreign Subsidiary Bank	Millions of dollars rounded to one decimal place
Foreign ADI	Millions of dollars rounded to one decimal place
Building Society	Whole dollars with no decimal place
Credit Union	Whole dollars with no decimal place
Other ADIs not included above	Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

Implementation

An ADI may complete ARF 210.3.3 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.

Specific Instructions

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Column 1	Column 1 is a derived column on the closing balance calculated as the sum of columns 2 to 25.
Columns 2 to 25	Column 2 is the overnight maturity bucket and columns 3 to 25 are maturity time buckets as at reporting date. For Items 1 and 2, report amounts as at reporting date with known drawdown dates in columns 3 to 25 according to the period to drawdown. For amounts with unknown drawdown dates, report the amount in column 2. For Items 3 and 4, report amounts for transactions with certain cash flows in columns 3 to 25. The appropriate maturity bucket refers to the period as at reporting date to the settlement/maturity date of the transaction. For transactions with uncertain cash flows, report the amount in column 2.

Item 1	Item 1 collects information on undrawn amounts of committed contingent funding agreements as at reporting date. No assumptions on new business volumes are to be applied. Report in Item 1.1 amounts on trade finance related obligations. Report in Item 1.2 amounts on guarantees and letters of credit other than trade finance related obligations. Report in Item 1.3 amounts on other credit/liquidity facility obligations. Item 1.3 should exclude amounts reported in Items 1.1 and 1.2. Report in Item 1.4 the portion of amounts reported in items 1.1 to 1.3 that is committed to intra-group entities.
Committed contingent funding agreements	Represents contractually irrevocable or conditionally revocable agreements to extend funds in the future.
Trade finance related obligations	Represents agreements directly underpinned by the movement of goods or the provision of services such as: documentary trade letters of credit, documentary and clean collection, import bills and export bills; guarantees directly related to trade finance obligations, such as shipping guarantees; and any other trade-related contingencies.
Credit facilities	Credit facilities include contractual lending obligations, revolving credit facilities, guarantees and letters of credit other than trade finance related obligations and warehouse facilities that the ADI could be called upon to fund.
Liquidity facilities	Liquidity facilities include undrawn back-up facility, facilities to hedge funds, money market funds, special purpose funding vehicles and vehicles used to finance the ADI’s own assets.
Intra-group	Intra-group amount is requested in these forms as a memo item (of which for selected row items). Intra-group refers to an associated entity of an ADI within the meaning of section 50AAA of the Corporations Act 2001. For foreign ADIs, intra-group includes the head office and other branches of the foreign bank.

Item 2	Item 2 collects information on undrawn amounts of uncommitted contingent funding agreements as at reporting date. No assumptions on new business volumes are to be applied. Report in Item 2.1 amounts on trade finance related obligations. Report in Item 2.2 amounts on guarantees and letters of credit other than trade finance related obligations. Report in Item 2.3 amounts on other credit/liquidity contingent funding obligations. Item 2.3 should exclude amounts reported in Items 2.1 and 2.2. Report in Item 2.4 the portion of amounts reported in items 2.1 to 2.3 that is committed to intra-group entities.
Uncommitted contingent funding agreements	Represents unconditional revocable agreements where the ADI has the right to unconditionally revoke the undrawn portion of these facilities.

Item 3	Item 3 collects information on the notional amount of FX transaction inflows by underlying currency exposure. The notional amount refers to the gross amount of an off-balance sheet transaction and not the fair value. Netting should not be applied. Report only total FX transaction inflows in Item 3 (report positive amounts) Include the delta equivalent amount of FX call options (bought) and FX put options (sold). Include both exchange traded and over the counter transactions. Include both trading book and banking book transactions. Report the FX transaction inflows by currency exposures for AUD, NZD, USD, GBP, EUR and JPY in items 3.1 to 3.6 respectively. Item 3.7 is a derived item calculated as Item 3 less the sum of Items 3.1 to 3.6.
FX transactions	For the purpose of this form, FX transactions include outstanding spot foreign exchange contracts, currency swaps including cross currency interest rate swaps, forward foreign exchange contracts, any other instruments of a similar nature and FX options.

Item 4	Item 4 collects information on the notional amount of FX transaction outflows by underlying currency exposure. The notional amount refers to the gross amount of an off-balance sheet transaction and not the fair value. Netting should not be applied. Report only total FX transaction outflows in item 4 (report positive amounts). Include the delta equivalent amount of FX call options (sold) and FX put options (bought). Include both exchange traded and over the counter transactions. Include both trading book and banking book transactions. Report the FX transaction outflows by currency exposures for AUD, NZD, USD, GBP, EUR and JPY in items 4.1 to 4.6 respectively. Item 4.7 is a derived field calculated as item 4 less the sum of items 4.1 to 4.6.

ARF_210_4: Balance Sheet Forecast

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

Section A: Assets

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
2. Notes and coin / ESA balance / central bank reserves and deposits	BSAO23967	BSAO23968	BSAO23969	BSAO23970	BSAO23971	BSAO23972	BSAO23973

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
Notes and coin / ESA balance / central bank reserves and deposits	BSAO23974	BSAO23975	BSAO23976	BSAO23977	BSAO23978	BSAO23979	BSAO23980

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
3. RBA repo-eligible securities	BSAO23981	BSAO23982	BSAO23983	BSAO23984	BSAO23985	BSAO23986	BSAO23987

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
2. RBA repo-eligible securities	BSAO23988	BSAO23989	BSAO23990	BSAO23991	BSAO23992	BSAO23993	BSAO23994

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
4. Other securities	BSAO23995	BSAO23996	BSAO23997	BSAO23998	BSAO23999	BSAO24000	BSAO24001

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
3. Other securities	BSAO24002	BSAO24003	BSAO24004	BSAO24005	BSAO24006	BSAO24007	BSAO24008

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
4. Other earning assets by counterparty	BSAO24009	BSAO24010	BSAO24011	BSAO24012	BSAO24013	BSAO24014	BSAO24015
4.1. Retail customer	BSAO24016	BSAO24017	BSAO24018	BSAO24019	BSAO24020	BSAO24021	BSAO24022
4.2. Small and medium enterprise	BSAO24023	BSAO24024	BSAO24025	BSAO24026	BSAO24027	BSAO24028	BSAO24029
4.3. Non-financial corporate	BSAO24030	BSAO24031	BSAO24032	BSAO24033	BSAO24034	BSAO24035	BSAO24036
4.4. ADI/Bank	BSAO24037	BSAO24038	BSAO24039	BSAO24040	BSAO24041	BSAO24042	BSAO24043
4.5. Other financial institutions	BSAO24044	BSAO24045	BSAO24046	BSAO24047	BSAO24048	BSAO24049	BSAO24050
4.6. Other entities	BSAO24051	BSAO24052	BSAO24053	BSAO24054	BSAO24055	BSAO24056	BSAO24057

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
4. Other earning assets by counterparty	BSAO24058	BSAO24059	BSAO24060	BSAO24061	BSAO24062	BSAO24063	BSAO24064
4.1. Retail customer	BSAO24065	BSAO24066	BSAO24067	BSAO24068	BSAO24069	BSAO24070	BSAO24071
4.2. Small and medium enterprise	BSAO24072	BSAO24073	BSAO24074	BSAO24075	BSAO24076	BSAO24077	BSAO24078
4.3. Non-financial corporate	BSAO24079	BSAO24080	BSAO24081	BSAO24082	BSAO24083	BSAO24084	BSAO24085
4.4. ADI/Bank	BSAO24086	BSAO24087	BSAO24088	BSAO24089	BSAO24090	BSAO24091	BSAO24092
4.5. Other financial institutions	BSAO24093	BSAO24094	BSAO24095	BSAO24096	BSAO24097	BSAO24098	BSAO24099
4.6. Other entities	BSAO24100	BSAO24101	BSAO24102	BSAO24103	BSAO24104	BSAO24105	BSAO24106

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
5. Other assets	BSAO24107	BSAO24108	BSAO24109	BSAO24110	BSAO24111	BSAO24112	BSAO24113

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
5. Other assets	BSAO24114	BSAO24115	BSAO24116	BSAO24117	BSAO24118	BSAO24119	BSAO24120

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
6. Total Assets - of which denominated in:	BSAO24121	BSAO24122	BSAO24123	BSAO24124	BSAO24125	BSAO24126	BSAO24127
6.1. AUD	BSAO24128	BSAO24129	BSAO24130	BSAO24131	BSAO24132	BSAO24133	BSAO24134
6.2. All other currencies	BSAO24135	BSAO24136	BSAO24137	BSAO24138	BSAO24139	BSAO24140	BSAO24141

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
6. Total Assets - of which denominated in:	BSAO24142	BSAO24143	BSAO24144	BSAO24145	BSAO24146	BSAO24147	BSAO24148
6.1. AUD	BSAO24149	BSAO24150	BSAO24151	BSAO24152	BSAO24153	BSAO24154	BSAO24155
6.2. All other currencies	BSAO24156	BSAO24157	BSAO24158	BSAO24159	BSAO24160	BSAO24161	BSAO24162

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
7. Memo item
7.1. Intra-group	BSAO24163	BSAO24164	BSAO24165	BSAO24166	BSAO24167	BSAO24168	BSAO24169
7.2. Offshore	BSAO24170	BSAO24171	BSAO24172	BSAO24173	BSAO24174	BSAO24175	BSAO24176
7.3. Self-securitised assets	BSAO24177	BSAO24178	BSAO24179	BSAO24180	BSAO24181	BSAO24182	BSAO24183
7.4. Residential mortgages	BSAO24184	BSAO24185	BSAO24186	BSAO24187	BSAO24188	BSAO24189	BSAO24190

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
7. Memo item
7.1. Intra-group	BSAO24191	BSAO24192	BSAO24193	BSAO24194	BSAO24195	BSAO24196	BSAO24197
7.2. Offshore	BSAO24198	BSAO24199	BSAO24200	BSAO24201	BSAO24202	BSAO24203	BSAO24204
7.3. Self-securitised assets	BSAO24205	BSAO24206	BSAO24207	BSAO24208	BSAO24209	BSAO24210	BSAO24211
7.4. Residential mortgages	BSAO24212	BSAO24213	BSAO24214	BSAO24215	BSAO24216	BSAO24217	BSAO24218

Section B: Liabilities and Capital

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
Unsecured funding	BSL20116	BSL20117	BSL20118	BSL20119	BSL20120	BSL20121	BSL20122
1.1. Retail customer - at-call deposits	BSL20123	BSL20124	BSL20125	BSL20126	BSL20127	BSL20128	BSL20129
1.2. Retail customer - term deposits	BSL20130	BSL20131	BSL20132	BSL20133	BSL20134	BSL20135	BSL20136
1.3. Small and medium enterprise - at-call deposits	BSL20137	BSL20138	BSL20139	BSL20140	BSL20141	BSL20142	BSL20143
1.4. Small and medium enterprise - term deposits	BSL20144	BSL20145	BSL20146	BSL20147	BSL20148	BSL20149	BSL20150
1.5. Non-financial corporate - at-call deposits	BSL20151	BSL20152	BSL20153	BSL20154	BSL20155	BSL20156	BSL20157
1.6. Non-financial corporate - term deposits	BSL20158	BSL20159	BSL20160	BSL20161	BSL20162	BSL20163	BSL20164
1.7. ADI/Bank - at-call deposits	BSL20165	BSL20166	BSL20167	BSL20168	BSL20169	BSL20170	BSL20171
1.8. ADI/Bank - term deposits	BSL20172	BSL20173	BSL20174	BSL20175	BSL20176	BSL20177	BSL20178
1.9. Other financial institutions - at-call deposits	BSL20179	BSL20180	BSL20181	BSL20182	BSL20183	BSL20184	BSL20185
1.10. Other financial institutions - term deposits	BSL20186	BSL20187	BSL20188	BSL20189	BSL20190	BSL20191	BSL20192
1.11. Other entities - at-call deposits	BSL20193	BSL20194	BSL20195	BSL20196	BSL20197	BSL20198	BSL20199
1.12. Other entities - term deposits	BSL20200	BSL20201	BSL20202	BSL20203	BSL20204	BSL20205	BSL20206

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
Unsecured funding	BSL20207	BSL20208	BSL20209	BSL20210	BSL20211	BSL20212	BSL20213
1.1. Retail customer - at-call deposits	BSL20214	BSL20215	BSL20216	BSL20217	BSL20218	BSL20219	BSL20220
1.2. Retail customer - term deposits	BSL20221	BSL20222	BSL20223	BSL20224	BSL20225	BSL20226	BSL20227
1.3. Small and medium enterprise - at-call deposits	BSL20228	BSL20229	BSL20230	BSL20231	BSL20232	BSL20233	BSL20234
1.4. Small and medium enterprise - term deposits	BSL20235	BSL20236	BSL20237	BSL20238	BSL20239	BSL20240	BSL20241
1.5. Non-financial corporate - at-call deposits	BSL20242	BSL20243	BSL20244	BSL20245	BSL20246	BSL20247	BSL20248
1.6. Non-financial corporate - term deposits	BSL20249	BSL20250	BSL20251	BSL20252	BSL20253	BSL20254	BSL20255
1.7. ADI/Bank - at-call deposits	BSL20256	BSL20257	BSL20258	BSL20259	BSL20260	BSL20261	BSL20262
1.8. ADI/Bank - term deposits	BSL20263	BSL20264	BSL20265	BSL20266	BSL20267	BSL20268	BSL20269
1.9. Other financial institutions - at-call deposits	BSL20270	BSL20271	BSL20272	BSL20273	BSL20274	BSL20275	BSL20276
1.10. Other financial institutions - term deposits	BSL20277	BSL20278	BSL20279	BSL20280	BSL20281	BSL20282	BSL20283
1.11. Other entities - at-call deposits	BSL20284	BSL20285	BSL20286	BSL20287	BSL20288	BSL20289	BSL20290
1.12. Other entities - term deposits	BSL20291	BSL20292	BSL20293	BSL20294	BSL20295	BSL20296	BSL20297

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
2. Unsecured debt securities issued	BSL20298	BSL20299	BSL20300	BSL20301	BSL20302	BSL20303	BSL20304
2.1. Domestic - short term	BSL20305	BSL20306	BSL20307	BSL20308	BSL20309	BSL20310	BSL20311
2.2. Domestic - long term	BSL20312	BSL20313	BSL20314	BSL20315	BSL20316	BSL20317	BSL20318
2.3. Offshore - short term	BSL20319	BSL20320	BSL20321	BSL20322	BSL20323	BSL20324	BSL20325
2.4. Offshore - long term	BSL20326	BSL20327	BSL20328	BSL20329	BSL20330	BSL20331	BSL20332

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
2. Unsecured debt securities issued	BSL20333	BSL20334	BSL20335	BSL20336	BSL20337	BSL20338	BSL20339
2.1. Domestic - short term	BSL20340	BSL20341	BSL20342	BSL20343	BSL20344	BSL20345	BSL20346
2.2. Domestic - long term	BSL20347	BSL20348	BSL20349	BSL20350	BSL20351	BSL20352	BSL20353
2.3. Offshore - short term	BSL20354	BSL20355	BSL20356	BSL20357	BSL20358	BSL20359	BSL20360
2.4. Offshore - long term	BSL20361	BSL20362	BSL20363	BSL20364	BSL20365	BSL20366	BSL20367

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
3. Secured funding	BSL20368	BSL20369	BSL20370	BSL20371	BSL20372	BSL20373	BSL20374
3.1. Securities sold under agreement to repurchase	BSL20375	BSL20376	BSL20377	BSL20378	BSL20379	BSL20380	BSL20381
3.2. Covered bonds on issue	BSL20382	BSL20383	BSL20384	BSL20385	BSL20386	BSL20387	BSL20388
3.3. Short term securitisation funding	BSL20389	BSL20390	BSL20391	BSL20392	BSL20393	BSL20394	BSL20395
3.4. Term securitisation funding	BSL20396	BSL20397	BSL20398	BSL20399	BSL20400	BSL20401	BSL20402

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
3. Secured funding	BSL20403	BSL20404	BSL20405	BSL20406	BSL20407	BSL20408	BSL20409
3.1. Securities sold under agreement to repurchase	BSL20410	BSL20411	BSL20412	BSL20413	BSL20414	BSL20415	BSL20416
3.2. Covered bonds on issue	BSL20417	BSL20418	BSL20419	BSL20420	BSL20421	BSL20422	BSL20423
3.3. Short term securitisation funding	BSL20424	BSL20425	BSL20426	BSL20427	BSL20428	BSL20429	BSL20430
3.4. Term securitisation funding	BSL20431	BSL20432	BSL20433	BSL20434	BSL20435	BSL20436	BSL20437

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
4. Other liabilities	BSL20438	BSL20439	BSL20440	BSL20441	BSL20442	BSL20443	BSL20444

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
4. Other liabilities	BSL20445	BSL20446	BSL20447	BSL20448	BSL20449	BSL20450	BSL20451

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
5. Capital	CS25264	CS25265	CS25266	CS25267	CS25268	CS25269	CS25270
5.1. Common Equity Tier 1	CS25271	CS25272	CS25273	CS25274	CS25275	CS25276	CS25277
5.2. Additional Tier 1	CS25278	CS25279	CS25280	CS25281	CS25282	CS25283	CS25284
5.3. Tier 2	CS25285	CS25286	CS25287	CS25288	CS25289	CS25290	CS25291

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
5. Capital	CS25292	CS25293	CS25294	CS25295	CS25296	CS25297	CS25298
5.1. Common Equity Tier 1	CS25299	CS25300	CS25301	CS25302	CS25303	CS25304	CS25305
5.2. Additional Tier 1	CS25306	CS25307	CS25308	CS25309	CS25310	CS25311	CS25312
5.3. Tier 2	CS25313	CS25314	CS25315	CS25316	CS25317	CS25318	CS25319

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
6. Total Liabilities and Capital - of which denominated in:	E15106	E15640	E15641	E15642	E15643	E15644	E15645
6.1. AUD	E15646	E15647	E15648	E15649	E15650	E15651	E15652
6.2. All other currencies	E15653	E15654	E15655	E15656	E15657	E15658	E15659

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
6. Total Liabilities and Capital - of which denominated in:	E15660	E15661	E15662	E15663	E15664	E15665	E15666
6.1. AUD	E15667	E15668	E15669	E15670	E15671	E15672	E15673
6.2. All other currencies	E15674	E15675	E15676	E15677	E15678	E15679	E15680

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
7. Memo item
7.1. Intra-group	E15681	E15682	E15683	E15684	E15685	E15686	E15687
7.2. Offshore	E15688	E15689	E15690	E15691	E15692	E15693	E15694
7.3. Operational deposits (for LCR ADIs only)	E15695	E15696	E15697	E15698	E15699	E15700	E15701

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
7. Memo item
7.1. Intra-group	E15702	E15703	E15704	E15705	E15706	E15707	E15708
7.2. Offshore	E15709	E15710	E15711	E15712	E15713	E15714	E15715
7.3. Operational deposits (for LCR ADIs only)	E15716	E15717	E15718	E15719	E15720	E15721	E15722

Section C: Off-Balance Sheet

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
Committed contingent funding agreements	CS25320	CS25321	CS25322	CS25323	CS25324	CS25325	CS25326
1.1. of which: intra-group	CS25327	CS25328	CS25329	CS25330	CS25331	CS25332	CS25333

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
Committed contingent funding agreements	CS25369	CS25370	CS25371	CS25372	CS25373	CS25374	CS25375
1.1. of which: intra-group	CS25376	CS25377	CS25378	CS25379	CS25380	CS25381	CS25382

		Forecast balance at
	Actual Balance	1 month	2 months	3 months	4 months	5 months	6 months
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
2. Uncommitted contingent funding agreements	CS25418	CS25419	CS25420	CS25421	CS25422	CS25423	CS25424
2.1. of which: intra-group	CS25425	CS25426	CS25427	CS25428	CS25429	CS25430	CS25431

	Forecast balance at
	7 months	8 months	9 months	10 months	11 months	12 months	15 months
	(8)	(9)	(10)	(11)	(12)	(13)	(14)
2. Uncommitted contingent funding agreements	CS25175	CS25176	CS25177	CS25178	CS25179	CS25180	CS25181
2.1. of which: intra-group	CS25182	CS25183	CS25220	CS25221	CS25222	CS25223	CS25224

Reporting Form ARF 210.4

Balance sheet forecast

Instructions

These instructions assist completion of Reporting Form ARF 210.4 Balance sheet forecast (ARF 210.4). ARF 210.4 collects information on the actual balance as at the reporting date and forecast balance at future time points out to 15 months of on-balance sheet and selected off-balance sheet items of an authorised deposit-taking institution (ADI). In completing these forms, ADIs should refer to Prudential Standard APS 210 Liquidity (APS 210) and Prudential Practice Guide APG 210 Liquidity (APG 210).

Reporting Level

ARF 210.4 is to be completed at Level 1 and Level 2 for locally incorporated ADIs and the domestic book of the licensed ADI for foreign ADIs.

For the purposes of reporting ARF 210.4, where an ADI (or a member of its Level 2 consolidated group) is the originator of the securitised assets in a securitisation (regardless of whether the securitisation meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120)), the corresponding assets and liabilities of the securitisation special purpose vehicles (SPVs) must be included as assets and liabilities of the ADI’s reported amounts in ARF 210.4.

Reporting basis and units of measurement

ARF 210.4 is to be completed as at the last day of the relevant reporting period i.e. the relevant quarter.

Report all items on ARF 210.4 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on ARF 210.4 are to be reported in Australian dollars (AUD) in accordance with the units set out for each class of ADI in the following table.

Class of ADI	Units
Australian-owned Bank	Millions of dollars rounded to one decimal place
Foreign Subsidiary Bank	Millions of dollars rounded to one decimal place
Foreign ADI	Millions of dollars rounded to one decimal place
Building Society	Whole dollars with no decimal place
Credit Union	Whole dollars with no decimal place
Other ADIs not included above	Whole dollars with no decimal place

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).

ADIs must not net asset and liability items in relation to disclosure of data required in this form unless specifically instructed.

Implementation

An ADI may complete ARF 210.4 on a best endeavours basis for the quarters ended 30 June 2014 and 30 September 2014.

Specific Instructions

The breakdown of items in ARF 210.4 is a condensed version of the on- and off-balance sheet items reported in ARF 210.3.1, ARF 210.3.2 and ARF 210.3.3.

In ARF 210.4, Column 1 is a derived column representing the actual balance as at reporting date. All items in column 1 are derived from ARF 210.3.1, ARF 210.3.2 and ARF 210.3.3.

Report the forecast balance at 1 month, 2 months, 3 months, 4 months, 5 months, 6 months, 7 months, 8 months, 9 months, 10 months, 11 months, 12 months and 15 months in columns 2 to 14 respectively from reporting date.

Total assets (Section A, Item 6) must be equal to total liabilities and capital (Section B, Item 6) in all columns of ARF 210.4.

All derived fields in the form are shaded and specified in the instructions below. Terms highlighted in bold refer to the row description of items in the respective form.

Section A: Assets

The table below provides the mapping of asset items to be reported in ARF 210.4 with respect to asset items reported in ARF 210.3.1.

Item 1	Item 1 (Notes and coin / ESA balance / central bank reserves and deposits) corresponds to Item 1 in ARF 210.3.1.
Item 2	Item 2 (RBA repo-eligible securities) corresponds to Item 2 in ARF 210.3.1.
Item 3	Item 3 (Other securities) corresponds to the sum of Item 3 (Other debt securities), Item 4 (Equity securities), Item 5 (Encumbered securities) and Item 6 (Securities purchased under agreement to resell) in ARF 210.3.1.
Item 4	Item 4 (Other earning assets by counterparty) is a derived item calculated as the sum of Items 4.1 to 4.6. Item 4.1 (Retail customer) corresponds to Item 7.1 in ARF 210.3.1. Item 4.2 (Small and medium enterprise) corresponds to Item 7.2 in ARF 210.3.1. Item 4.3 (Non-financial corporate) corresponds to Item 7.3 in ARF 210.3.1. Item 4.4 (ADI/Bank) corresponds to Item 7.4 in ARF 210.3.1. Item 4.5 (Other financial institutions) corresponds to Item 7.5 in ARF 210.3.1. Item 4.6 (Other entities) corresponds to Item 7.6 in ARF 210.3.1.
Item 5	Item 5 (Other assets) corresponds to the sum of Item 8 (Derivatives assets) and Item 9 (Assets not included above) in ARF 210.3.1.
Item 6	Item 6 (Total Assets - of which denominated in) is a derived item calculated as the sum of Items 1, 2, 3, 4 and 5. Item 6.1 (AUD) corresponds to item 10.1 in ARF 210.3.1. Item 6.2 (All other currencies) is a derived item calculated as Item 6 less Item 6.1.
Items 7.1 to 7.4	Item 7.1 (Intra-group) corresponds to the sum of Item 11.1 (Intra-group (ADIs/Banks)) and Item 11.2 (Intra-group (other legal entities)) in ARF 210.3.1. Item 7.2 (Offshore) corresponds to Item 11.3 in ARF 210.3.1. Item 7.3 (Self-securitised assets) corresponds to Item 11.4 in ARF 210.3.1. Item 7.4 (Residential mortgages) corresponds to Item 11.5 in ARF 210.3.1.

Section B: Liabilities and Capital

The table below provides the mapping of liabilities and capital items to be reported in ARF 210.4 with respect to liabilities and capital items reported in ARF 210.3.2.

Item 1	Item 1 (Unsecured funding) is a derived item calculated as the sum of items 1.1 to 1.12. Item 1.1 (Retail customer – at-call deposits) corresponds to Item 1.1, Column 2 (Retail customer) in ARF 210.3.2. Item 1.2 (Retail customer – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.1 (Retail customer) in ARF 210.3.2. Item 1.3 (Small and medium enterprise – at-call deposits) corresponds to Item 1.2, Column 2 (Small and medium enterprise) in ARF 210.3.2. Item 1.4 (Small and medium enterprise – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.2 (Small and medium enterprise) in ARF 210.3.2. Item 1.5 (Non-financial corporate – at-call deposits) corresponds to Item 1.3, Column 2 (Non-financial corporate) in ARF 210.3.2. Item 1.6 (Non-financial corporate – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.3 (Non-financial corporate) in ARF 210.3.2. Item 1.7 (ADI/Bank – at-call deposits) corresponds to Item 1.4, Column 2 (ADI/Bank) in ARF 210.3.2. Item 1.8 (ADI/Bank – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.4 (ADI/Bank) in ARF 210.3.2. Item 1.9 (Other financial institutions – at-call deposits) corresponds to Item 1.5, Column 2 (Other financial institutions) in ARF 210.3.2. Item 1.10 (Other financial institutions – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.5 (Other financial institutions) in ARF 210.3.2. Item 1.11 (Other entities – at-call deposits) corresponds to Item 1.6, Column 2 (Other entities) in ARF 210.3.2. Item 1.12 (Other entities – term deposits) corresponds to the sum of Columns 3 to 25 in Item 1.6 (Other entities) in ARF 210.3.2.
Item 2	Item 2 (Unsecured debt securities issued) is a derived item calculated as the sum of items 2.1 to 2.4. Item 2.1 (Domestic – short term) corresponds to the sum of Item 2.1.1 (Certificates of deposit), Item 2.1.2 (Bank bills) and Item 2.1.3 (Other short term debt) in ARF 210.3.2. Item 2.2 (Domestic – long term) corresponds to Item 2.1.4 (Long term debt) in ARF 210.3.2. Item 2.3 (Offshore – short term) corresponds to the sum of Item 2.2.1 (Certificates of deposit), Item 2.2.2 (Euro commercial paper), Item 2.2.3 (US commercial paper) and Item 2.2.4 (Other short term debt) in ARF 210.3.2. Item 2.4 (Offshore – long term) corresponds to Item 2.2.5 (Long term debt) in ARF 210.3.2.
Item 3	Item 3 (Secured funding) is a derived item calculated as the sum of Items 3.1, 3.2, 3.3 and 3.4. Item 3.1 (Securities sold under agreement to repurchase) corresponds to Item 3.1 in ARF 210.3.2. Item 3.2 (Covered bonds on issue) corresponds to Item 3.2 in ARF 210.3.2. Item 3.3 (Short term securitisation funding) corresponds to Item 3.3 in ARF 210.3.2. Item 3.4 (Term securitisation funding) corresponds to Item 3.4 in ARF 210.3.2.
Item 4	Item 4 (Other liabilities) corresponds to the sum of Item 4 (Derivatives liabilities) and Item 5 (Liabilities not included above) in ARF 210.3.2.
Item 5	Item 5 (Capital) is a derived item calculated as the sum of Items 5.1, 5.2 and 5.3. Item 5.1 (Common Equity Tier 1) corresponds to Item 6.1 in ARF 210.3.2. Item 5.2 (Additional Tier 1) corresponds to Item 6.2 in ARF 210.3.2. Item 5.3 (Tier 2) corresponds to Item 6.3 in ARF 210.3.2.
Item 6	Item 6 (Total Liabilities and Capital - of which denominated in) is a derived item calculated as the sum of Items 1, 2, 3, 4 and 5. Item 6.1 (AUD) corresponds to item 7.1 in ARF 210.3.2. Item 6.2 (All other currencies) is a derived item calculated as Item 6 less Item 6.1.
Items 7.1 to 7.3	Item 7.1 (Intra-group) corresponds to the sum of Item 8.1 (Intra-group (ADIs/Banks)) and Item 8.2 (Intra-group (other legal entities)) in ARF 210.3.2. Item 7.2 (Offshore) corresponds to Item 8.3 in ARF 210.3.2. Item 7.3 (Operational deposits (for LCR ADIs only)) corresponds to Item 8.4 in ARF 210.3.2.

Section C: Off-balance sheet

The table below provides the mapping of off-balance sheet items to be reported in ARF 210.4 with respect to off-balance sheet items reported in ARF 210.3.3.

Item 1

Item 1 (Committed contingent funding agreements) corresponds to the sum of Item 1.1 (Trade finance related obligations), Item 1.2 (Guarantees and letters of credit other than trade finance related obligations) and Item 1.3 (Credit/liquidity facilities) in ARF 210.3.3.

Item 1.1 (of which: intra-group) corresponds to Item 1.4 in ARF 210.3.3.

Item 2

Item 2 (Uncommitted contingent funding agreements) corresponds to the sum of Item 2.1 (Trade finance related obligations), Item 2.2 (Guarantees and letters of credit other than trade finance related obligations) and Item 2.3 (Credit/liquidity facilities) in ARF 210.3.3.

Item 2.1 (of which: intra-group) corresponds to Item 2.4 in ARF 210.3.3.

[1] Refer to APRA media release ‘APRA clarifies implementation of global liquidity standards in Australia’ at http://www.apra.gov.au/MediaReleases/Pages/11_03.aspx.