PET - Plain English Taxonomy

ARF_210_1B: Liquidity Coverage Ratio - AUD only
Effective date: 31 March 2025

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Quarterly	Millions to one decimal place
Reporting Consolidation
Level 1 / Level 2 / Domestic books

Section A: liquid assets

	Market value/amount	Weight	Weighted amount
	(1)	(2)	(3)
1. 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
1.2.2. Held with foreign central banks	BSAO24245	BSAO24246	BSAO24247
1.3. Securities with zero per cent risk weight
1.3.1. Australian 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 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. HQLA2A	BSAO25566		BSAO25567
2.1. Securities issued or guaranteed by sovereigns or central banks with 20 per cent risk weight	BSAO25568	BSAO25569	BSAO25570
2.2. Securities issued or guaranteed by PSEs or MDBs with 20 per cent risk weight	BSAO25571	BSAO25572	BSAO25573
2.3. Non-financial corporate securities (Credit Rating Grade 1)	BSAO25574	BSAO25575	BSAO25576
2.4. Covered bonds, not self-issued (Credit Rating Grade 1)	BSAO25577	BSAO25578	BSAO25579
2.5. Adjusted amount of HQLA2A stock	BSAO25580	BSAO25581	BSAO25582
2.5.1. Adjustment due to secured lending/borrowing transactions	BSAO25583
2.5.2. Adjustment due to collateral swaps	BSAO25584

3. HQLA2B	BSAO25585		BSAO25586
3.1. Residential mortgage-backed securities (Credit Rating Grade 1)	BSAO25587	BSAO25588	BSAO25589
3.2. Non-financial corporate securities (Credit Rating Grade 3)	BSAO25590	BSAO25591	BSAO25592
3.3. Non-financial common equity shares	BSAO25593	BSAO25594	BSAO25595
3.4. Adjusted amount of RMBS HQLA2B stock	BSAO25596	BSAO25597	BSAO25598
3.4.1. Adjustment due to secured lending/borrowing transactions	BSAO25599
3.4.2. Adjustment due to collateral swaps	BSAO25600
3.5. Adjusted amount of non-RMBS HQLA2B stock	BSAO25601	BSAO25602	BSAO25603
3.5.1. Adjustment due to secured lending/borrowing transactions	BSAO25604
3.5.2. Adjustment due to collateral swaps	BSAO25605
3.6. Adjusted amount of HQLA2B (RMBS and non-RMBS) stock	BSAO25606		BSAO25608

4. Total HQLA			BSAO24303
4.1. Adjustment to stock of HQLA due to the 15 per cent cap on HQLA2B			BSAO25609
4.2. Adjustment to stock of HQLA due to the 40 per cent cap on HQLA2			BSAO25610
4.3. Adjustment to the amount of HQLA for the inclusion of other liquid assets as approved by APRA			BSAO24304

5. RBNZ eligible securities			BSAO24305

6. Alternative Liquid Assets (ALA)			BSAO24306
6.1. Market value of total eligible assets securing the CLF less applicable RBA margin	BSAO24307
6.1.1. Securities issued by supranationals and foreign government	BSAO24308
6.1.2. Securities with Australian Government or foreign sovereign government guarantee	BSAO24309
6.1.3. ADI issued securities	BSAO24310
6.1.4. Asset backed securities	BSAO24311
6.1.5. Other private securities	BSAO24312
6.1.6. Self-securitised assets	BSAO24313
6.2. Available amount of the CLF for the LCR calculation	BSAO24314
6.2.1. Approved size of the CLF	BSAO24315
6.2.2. Adjustment due to secured funding/lending transactions	BSAO24316
6.2.3. Adjustment due to collateral swaps	BSAO24448
6.3. Amount of eligible CLF assets that can be included in numerator of the reporting ADI's LCR calculation			BSAO24317
6.4. Of the amount reported in item 6.1, the amount of CLF securities maturing <= 30 days where the securities are not due to be returned under maturing secured lending transactions	BSAO24318
6.5. Amount available as ALA in offshore jurisdictions			BSAO24319

7. Total HQLA plus RBNZ eligible securities plus ALA			BSAO24321

Section B: cash outflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
8. Retail deposits	BSL20458		BSL20459
8.1. Stable deposits	BSL20460	BSL20461	BSL20462
8.2. Stable deposits eligible for 3 per cent run-off rate	BSL20463	BSL20464	BSL20465
8.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20466	BSL20467	BSL20468
8.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20469	BSL20470	BSL20471
8.5. Less stable deposits with higher run-off rate	BSL20472	BSL20473	BSL20474
8.6. Called notice period deposits with 30 days or less to maturity	BSL20475	BSL20476	BSL20477

9. Unsecured wholesale funding	BSL20481		BSL20482
9.1. SME	BSL20483		BSL20484
9.1.1. Stable deposits	BSL20485	BSL20486	BSL20487
9.1.2. Stable deposits eligible for 3 per cent run-off rate	BSL20488	BSL20489	BSL20490
9.1.3. Less stable deposits which are covered by FCS or government deposit insurance scheme	BSL20491	BSL20492	BSL20493
9.1.4. Less stable deposits which are not covered by FCS or government deposit insurance scheme	BSL20494	BSL20495	BSL20496
9.1.5. Less stable deposits with higher run-off	BSL20497	BSL20498	BSL20499
9.1.6. Called notice period deposits with 30 days or less to maturity	BSL20500	BSL20501	BSL20502
9.2. Non-financial corporate	BSL20506		BSL20507
9.2.1. of which: Intra-group	BSL20526
9.2.2. Operational deposit amounts fully covered by deposit insurance	BSL20508	BSL20509	BSL20510
9.2.3. Operational deposit amounts fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20511	BSL20512	BSL20513
9.2.4. Operational deposit amounts not fully covered by deposit insurance	BSL20514	BSL20515	BSL20516
9.2.5. Non-operational deposits where the entire deposit is fully covered by deposit insurance	BSL20517	BSL20518	BSL20519
9.2.6. Non-operational deposits where the entire deposit is not fully covered by deposit insurance	BSL20520	BSL20521	BSL20522
9.2.7. Called notice period deposits with 30 days or less to maturity	BSL20523	BSL20524	BSL20525
9.3. Sovereign, central bank, PSE and MDB	BSL20527		BSL20528
9.3.1. Operational deposit amounts fully covered by deposit insurance	BSL20529	BSL20530	BSL20531
9.3.2. Operational deposit amounts fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20532	BSL20533	BSL20534
9.3.3. Operational deposit amounts not fully covered by deposit insurance	BSL20535	BSL20536	BSL20537
9.3.4. Non-operational deposits where the entire deposit is fully covered by deposit insurance	BSL20538	BSL20539	BSL20540
9.3.5. Non-operational deposits where the entire deposit is not fully covered by deposit insurance	BSL20541	BSL20542	BSL20543
9.3.6. Called notice period deposits with 30 days or less to maturity	BSL20544	BSL20545	BSL20546
9.3.7. Additional balances required to be installed in central bank reserves	BSL20547	BSL20548	BSL20549
9.4. ADI/Bank	BSL20550		BSL20551
9.4.1. of which: Intra-group	BSL20564
9.4.2. Operational deposit amounts fully covered by deposit insurance	BSL20552	BSL20553	BSL20554
9.4.3. Operational deposit amounts fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20555	BSL20556	BSL20557
9.4.4. Operational deposit amounts not fully covered by deposit insurance	BSL20558	BSL20559	BSL20560
9.4.5. Non-operational deposits and called notice period deposits with 30 days or less to maturity	BSL20561	BSL20562	BSL20563
9.5. Other financial institutions and other legal entities	BSL20565		BSL20566
9.5.1. of which: Intra-group	BSL20579
9.5.2. Operational deposit amounts fully covered by deposit insurance	BSL20567	BSL20568	BSL20569
9.5.3. Operational deposit amounts fully covered by deposit insurance and eligible for 3 per cent run-off rate	BSL20570	BSL20571	BSL20572
9.5.4. Operational deposit amounts not fully covered by deposit insurance	BSL20573	BSL20574	BSL20575
9.5.5. Non-operational deposits and called notice period deposits with 30 days or less to maturity	BSL20576	BSL20577	BSL20578

10. Unsecured debt securities issued	BSL20583		BSL20584
10.1. Domestic	BSL20585	BSL20586	BSL20587
10.2. Offshore	BSL20588	BSL20589	BSL20590

11. Secured funding	BSL20591		BSL20592
11.1. Amount received in transactions secured by HQLA1 with any counterparty	BSL20593	BSL20594	BSL20595
11.1.1. 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 11.1	BSL20596
11.1.2. Market value of HQLA1 collateral extended for transactions reported under 11.1.1	BSL20597
11.2. Amount received in transactions secured by HQLA2A with any counterparty	BSL21921	BSL21922	BSL21923
11.2.1. of which: transactions involving eligible HQLA2A that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.2	BSL21924
11.2.2. Market value of HQLA2A collateral extended for transactions reported under 11.2.1	BSL21925
11.3. Amount received in transactions secured by RMBS HQLA2B with any counterparty	BSL21926	BSL21927	BSL21928
11.3.1. of which: transactions involving eligible RMBS HQLA2B that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.3	BSL21929
11.3.2. Market value of RMBS HQLA2B collateral extended for transactions reported under 11.3.1	BSL21930
11.4. Amount received in transactions secured by non-RMBS HQLA2B with any counterparty	BSL21931	BSL21932	BSL21933
11.4.1. of which: transactions involving eligible non-RMBS HQLA2B that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.4	BSL21934
11.4.2. Market value of non-RMBS HQLA2B collateral extended for transactions reported under 11.4.1	BSL21935
11.5. Amount received in transactions secured by eligible CLF securities with any counterparty where the ADI has capacity within the CLF	BSL20603	BSL20604	BSL20605
11.5.1. Market value less RBA margin of CLF securities collateral extended for transactions reported under 11.5	BSL20606
11.6. Amount received in transactions secured by other assets, ineligible CLF securities and eligible CLF securities where CLF capacity has been reached
11.6.1. Where the counterparties are domestic sovereigns, MDBs or domestic PSEs with a risk weight of 20 per cent or lower	BSL20607	BSL20608	BSL20609
11.6.2. All other counterparties	BSL20610	BSL20611	BSL20612
11.7. Amount received in transactions secured by all assets with central banks in offshore jurisdictions	BSL20613	BSL20614	BSL20615
11.7.1. 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 11.7	BSL20616
11.7.2. Market value of HQLA1 collateral extended for transactions reported under 11.7.1	BSL20617
11.7.3. of which: transactions involving eligible HQLA2A that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.7	BSL21936
11.7.4. Market value of HQLA2A collateral extended for transactions reported under 11.7.3	BSL21937
11.7.5. of which: transactions involving eligible RMBS HQLA2B that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.7	BSL21938
11.7.6. Market value of RMBS HQLA2B collateral extended for transactions reported under 11.7.5	BSL21939
11.7.7. of which: transactions involving eligible non-RMBS HQLA2B that meet all operational requirements to be included in HQLA stock except for being encumbered in the secured funding transactions reported under 11.7	BSL21940
11.7.8. Market value of non-RMBS HQLA2B collateral extended for transactions reported under 11.7.7	BSL21941

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

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

14. Committed facilities	BSL20651		BSL20652
14.1. Retail customer
14.1.1. Committed credit/liquidity facilities	BSL20653	BSL20654	BSL20655
14.2. SME
14.2.1. Committed credit/liquidity facilities	BSL20656	BSL20657	BSL20658
14.3. Non-financial corporate
14.3.1. Committed credit facilities	BSL20659	BSL20660	BSL20661
14.3.2. Committed liquidity facilities	BSL20662	BSL20663	BSL20664
14.4. Sovereign, central bank, PSE and MDB
14.4.1. Committed credit facilities	BSL20665	BSL20666	BSL20667
14.4.2. Committed liquidity facilities	BSL20668	BSL20669	BSL20670
14.5. ADIs/Banks subject to prudential supervision
14.5.1. Committed credit/liquidity facilities	BSL20671	BSL20672	BSL20673
14.6. Other financial institutions
14.6.1. Committed credit facilities	BSL20674	BSL20675	BSL20676
14.6.2. Committed liquidity facilities	BSL20677	BSL20678	BSL20679
14.7. Other legal entities
14.7.1. Committed credit/liquidity facilities	BSL20680	BSL20681	BSL20682

15. Other contractual obligations to extend funds	BSL20683		BSL20684
15.1. Financial institution	BSL20685	BSL20686	BSL20687
15.2. Retail customer	BSL20688
15.3. SME	BSL20689
15.4. Non-financial corporate	BSL20690
15.5. Other entities	BSL20691
15.6. Total outflows from retail, SME, non-financial corporate and other entities	BSL20692
15.7. Total roll-over of inflows from all counterparties except from financial institutions	BSL20693
15.8. Total excess other contractual obligations outflows (excluding financial institutions) after roll-over of inflows	BSL20694	BSL20695	BSL20696

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

17. Cash outflows due to collateral swaps			BSL20726

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

Section C: cash inflows

	Amount	Weight	Weighted amount
	(1)	(2)	(3)
19. Secured lending	BSAO24328		BSAO24329
19.1. Reverse repo and other secured lending where collateral is not re-hypothecated	BSAO24330		BSAO24331
19.1.1. amount extended in transactions secured by HQLA1	BSAO24332	BSAO24333	BSAO24334
19.1.1.1. of which: transactions involving eligible HQLA1	BSAO24335
19.1.1.2. market value of received HQLA1 for transactions reported in item 19.1.1.1	BSAO24336
19.1.2. amount extended in transactions secured by HQLA2A	BSAO25637	BSAO25638	BSAO25639
19.1.2.1. of which: transactions involving eligible HQLA2A	BSAO25640
19.1.2.2. market value of received HQLA2A for transactions reported in item 19.1.2.1	BSAO25641
19.1.3. amount extended in transactions secured by RMBS HQLA2B	BSAO25642	BSAO25643	BSAO25644
19.1.3.1. of which: transactions involving eligible RMBS HQLA2B	BSAO25645
19.1.3.2. market value of received RMBS HQLA2B for transactions reported in item 19.1.3.1	BSAO25646
19.1.4. amount extended in transactions secured by non-RMBS HQLA2B	BSAO25647	BSAO25648	BSAO25649
19.1.4.1. of which: transactions involving eligible non-RMBS HQLA2B	BSAO25650
19.1.4.2. market value of received non-RMBS HQLA2B for transactions reported in item 19.1.4.1	BSAO25651
19.1.5. amount extended in transactions secured by eligible CLF securities where the securities received are included in Section A	BSAO24342	BSAO24343	BSAO24344
19.1.5.1. market value less RBA margin of received CLF securities for transactions reported in item 19.1.5	BSAO24345
19.1.6. amount extended in transactions secured by RBNZ eligible securities	BSAO24346	BSAO24347	BSAO24348
19.1.7. margin lending backed by other collateral	BSAO24349	BSAO24350	BSAO24351
19.1.8. amount extended in transactions secured by other collateral including ineligible CLF securities	BSAO24352	BSAO24353	BSAO24354
19.2. Reverse repo and other secured lending where collateral is re-hypothecated	BSAO24355		BSAO24356
19.2.1. amount extended in transactions secured by HQLA1	BSAO24357	BSAO24358	BSAO24359
19.2.2. amount extended in transactions secured by HQLA2A	BSAO25652	BSAO25653	BSAO25654
19.2.3. amount extended in transactions secured by RMBS HQLA2B	BSAO25655	BSAO25656	BSAO25657
19.2.4. amount extended in transactions secured by non-RMBS HQLA2B	BSAO25658	BSAO25659	BSAO25660
19.2.5. margin lending backed by non-HQLA1 or non-HQLA2	BSAO24363	BSAO24364	BSAO24365
19.2.6. amount extended in transactions secured by other collateral	BSAO24366	BSAO24367	BSAO24368

20. Other inflows by counterparty	BSAO24369		BSAO24370
20.1. Retail customer	BSAO24371	BSAO24372	BSAO24373
20.2. SME	BSAO24374	BSAO24375	BSAO24376
20.3. Non-financial corporate	BSAO24377	BSAO24378	BSAO24379
20.4. Central bank	BSAO24380	BSAO24381	BSAO24382
20.5. Financial institution	BSAO24383	BSAO24384	BSAO24385
20.6. Other entities	BSAO24386	BSAO24387	BSAO24388
20.7. of which: Intra-group (ADI/bank)	BSAO24389
20.8. of which: Intra-group (financial institutions)	BSAO24390
20.9. of which: Intra-group (other entities)	BSAO24391

21. Other cash inflows	BSAO24392		BSAO24393
21.1. Derivatives cash inflows	BSAO24394	BSAO24395	BSAO24396
21.2. Contractual inflows from CLF securities maturing <= 30 days that are in excess of the available CLF amount	BSAO24397	BSAO24398	BSAO24399
21.3. Contractual inflows from other securities maturing <= 30 days	BSAO24400	BSAO24401	BSAO24402
21.4. Other contractual cash inflows	BSAO24403	BSAO24404	BSAO24405
21.5. Amount of committed home office support	BSAO24406		BSAO24408

22. Cash inflows due to collateral swaps			BSAO24409

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

Section D: cash outflows minus cash inflows

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

Section E: calculation of the LCR

25. Total HQLA			BSAO24442
26. RBNZ eligible securities plus ALA			BSAO24443
27. Total cash outflows			BSL20743
28. Total cash inflows after applying the inflow cap			BSAO24444
29. Net cash outflows			BSL20744
29.1. Net cash outflow overlay			BSL23078
30. LCR			BSAO24445
31. Minimum LCR per liquidity management strategy			BSAO24446
32. Lowest LCR during reporting period			BSAO24447
33. Highest LCR during reporting period			BSAO25665
34. Mean LCR during reporting period			BSAO25666