| ARF_110_0_1: Capital adequacy (Level 1) | |||
| Effective date: 1 September 2018 | |||
| Australian Business Number | Institution Name | ||
| Reporting Period | Scale Factor | ||
| Quarterly | Millions to one decimal place for banks | ||
| Whole dollars no decimal place for other ADIs | |||
| Reporting Consolidation | |||
| Level 1 | |||
| Section A: Level 1 Regulatory Capital | |||
| 1. Tier 1 capital | |||
| 1.1. Common Equity Tier 1 capital | |||
| 1.1.1. Paid-up ordinary share capital | |||
| 1.1.2. Mutual Equity Interests | |||
| 1.1.3. Retained earnings | |||
| 1.1.4. Current year earnings | |||
| 1.1.4.1. of which: Upfront fee income | |||
| 1.1.5. Accumulated other comprehensive income (and other reserves) of which: | |||
| 1.1.5.1. Unrealised gains and losses on available-for-sale items | |||
| 1.1.5.2. Gains and losses on cash flow hedges | |||
| 1.1.5.3. Foreign currency translation reserve | |||
| 1.1.5.4. Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation | |||
| 1.1.5.5. Property revaluation reserve | |||
| 1.1.5.6. General reserve | |||
| 1.1.5.7. Reserves from equity-settled share-based payments | |||
| 1.1.5.8. All other reserves specified by APRA | |||
| 2. Regulatory Adjustments to Common Equity Tier 1 Capital | |||
| 2.1. Deferred tax assets in excess of deferred tax liabilities | |||
| 2.2. Net adjustments for ineligible unrealised fair value gains (losses) | |||
| 2.2.1. Banking book | |||
| 2.2.2. Trading book | |||
| 2.3. Net other fair value adjustments | |||
| 2.3.1. Net fair value gains (losses) on effective cash flow hedges | |||
| 2.3.2. Net unrealised fair value gains (losses) from changes in the ADI's own creditworthiness | |||
| 2.4. Goodwill | |||
| 2.5. Intangible component of investments in subsidiaries and other entities | |||
| 2.6. Capitalised expenses | |||
| 2.6.1. Loan and lease origination fees and commissions paid to mortgage originators and brokers | |||
| 2.6.2. Costs associated with debt raisings | |||
| 2.6.3. Costs associated with issuing capital instruments | |||
| 2.6.4. Information technology software costs | |||
| 2.6.5. Securitisation start-up costs | |||
| 2.6.6. Other capitalised expenses | |||
| 2.7. Any other intangible assets not included above | |||
| 2.8. Covered bonds - excess assets in cover pool | |||
| 2.9. Holdings of own Common Equity Tier 1 Capital instruments and any unused trading limit agreed with APRA | |||
| 2.10. Common Equity Tier 1 specific adjustments relating to securitisation (excluding securitisation start-up costs) | |||
| 2.11. Surplus in any ADI-sponsored defined benefit superannuation plan | |||
| 2.12. Deficit in any ADI-sponsored defined benefit superannuation plan not already reflected in Common Equity Tier 1 Capital | |||
| 2.13. Adjustments to Common Equity Tier 1 capital due to shortfall in Additional Tier 1 Capital and Tier 2 Capital | |||
| 2.14. Other Common Equity Tier 1 Capital adjustments | |||
| 2.15. Equity exposures (non-Additional Tier 1 or Tier 2 Capital instruments) and other capital support provided to: | |||
| 2.15.1. Financial institutions of which: | |||
| 2.15.1.1. Other ADIs or overseas equivalents, and their subsidiaries | |||
| 2.15.1.2. Holding companies of ADIs and equivalent overseas entities | |||
| 2.15.1.3. Insurers, including holding companies of insurers, or other financial institutions other than ADIs, authorised NOHCs or equivalent overseas entities | |||
| 2.15.2. Commercial (non-financial) entities | |||
| 2.16. Guarantees or credit derivatives that provide for a materiality threshold | |||
| 2.17. Non-repayable loans advanced by the ADI under APRA's certified industry support arrangements | |||
| 2.18. All other adjustments relating to securitisation | |||
| 2.19. Shortfall in provisions for credit losses | |||
| 2.20. Other Common Equity Tier 1 adjustments as advised by APRA | |||
| 2.21. Adjustments and exclusions to Common Equity Tier 1 Capital | |||
| 2.22. Common Equity Tier 1 Capital | |||
| 3. Additional Tier 1 Capital | |||
| 3.1. Transitional Additional Tier 1 Capital as at reporting date | |||
| 3.1.1. Additional Tier 1 Capital instruments | |||
| 3.3. Regulatory Adjustments to Additional Tier 1 Capital | |||
| 3.3.1. Capital investments in Additional Tier 1 Capital instruments of ADIs or overseas equivalents and their subsidiaries, insurance companies and other financial institutions | |||
| 3.3.2. Holdings of own Additional Tier 1 Capital instruments and any unused trading limit agreed with APRA | |||
| 3.3.3. Adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital | |||
| 3.3.4. Adjustments and exclusions to Additional Tier 1 Capital | |||
| 3.4. Additional Tier 1 Capital | |||
| 3.5. Excess Mutual Equity Interests | |||
| 4. Tier 1 capital | |||
| 5. Tier 2 capital | |||
| 5.1. Transitional Tier 2 Capital as at reporting date | |||
| 5.1.1. Tier 2 Capital instruments | |||
| 5.3. General reserve for credit losses | |||
| 5.3.1. Standardised approach (to a maximum of 1.25% of total credit RWA) | |||
| 5.3.2. IRB approach surplus provisions on non-defaulted exposures (to a maximum of 0.6% of credit RWA) | |||
| 5.4. Regulatory adjustments to Tier 2 Capital | |||
| 5.4.1. Capital investments in Tier 2 instruments of ADIs or overseas equivalents and their subsidiaries, insurance companies and other financial institutions | |||
| 5.4.2. Holdings of own Tier 2 Capital instruments and any unused trading limit agreed with APRA | |||
| 5.4.3. Adjustments and exclusions to Tier 2 Capital | |||
| 5.5. Tier 2 Capital | |||
| 6. Level 1 Total Capital | |||
| Section B: Risk profile | |||
| RWA | |||
| 1. Credit risk | |||
| 1.1. Credit risk (excluding securitisation) | |||
| 1.1.1. Standardised approach | |||
| 1.1.2. Foundation IRB approach | |||
| 1.1.3. Advanced IRB approach | |||
| 1.1.4. Supervisory slotting | |||
| 1.1.5. IRB retail | |||
| 1.1.6. IRB other assets, claims and exposures | |||
| 1.2. Securitisation | |||
| 1.3. Scaling factor (1 or 1.06) | |||
| 1.4. Total RWA for credit risk | |||
| 2. Operational risk | |||
| 2.1. Standardised approach | |||
| 2.2. Advanced measurement approaches | |||
| 2.3. Total RWA for operational risk | |||
| 3. Market risk | |||
| 3.1. Interest rate risk in the banking book - Internal model approach | |||
| 3.2. Traded market risk, foreign exchange and commodities - Standard method | |||
| 3.3. Traded market risk, foreign exchange and commodities - Internal model approach | |||
| 3.4. Total RWA for market risk | |||
| 4. Other charges as required by APRA | |||
| 4.1. Total other charges as required by APRA | |||
| 5. Total for credit risk, operational risk and market risk | |||
| 5.1. Total RWA | |||
| Section C: Risk ratios | |||
| 1. Risk-based capital ratios | Per cent | ||
| 1.1. Common Equity Tier 1 | |||
| 1.2. Tier 1 | |||
| 1.3. Total Capital | |||
| 2. Countercyclical capital buffer | Per cent | ||
| 2.1. ADI-specific countercyclical capital buffer requirement | |||
| Section D: Memorandum items | |||
| Defaulted exposures | Non-defaulted exposures | Total | |
| 1. Eligible provisions | (1) | (2) | (3) |
| 1.1. Credit-related provisions | |||
| 1.2. Partial write-offs | |||
| 1.3. Discounts on defaulted assets | |||
| 1.4. Total eligible provisions | |||
| 1.5. Total expected losses | |||
| 2. General reserve for credit losses | Total | ||
| 2.1. Total general reserve for credit losses | |||
