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