Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2014 ARS 210.0 Liquidity (Cth)

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 comprises the 136 pages commencing on the following page.

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

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

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).

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

Information required

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.

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.

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.

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

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

Foreign ADI Domestic books of licensed ADI

* Level 2 only

Forms and method of submission

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

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.

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

(c)the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.

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

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.

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

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

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.

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

Interpretation

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)
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
1.2.1.1. 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)
1. 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)
1. 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)
1. 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)

1. 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)
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
1.2.1.1. 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)
1. 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)
1. 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)
1. Cash outflows minus cash inflows	BSAO24428	BSAO24429

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

1. 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]

[1] Refer to APRA media release ‘APRA clarifies implementation of global liquidity standards in Australia’ at 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: o they would be held unencumbered; and o 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: o they would be held unencumbered; and o 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 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)
1. 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)
1. 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)
1. 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)
1. 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)
1. 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.

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