Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2026

Contents

Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2026Reporting Standard ARS 222.0 Exposures to Related EntitiesFinancial Sector (Collection of Data) Act 2001I, Andrew Robertson, 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:revoke Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2020, including Reporting Standard ARS 222.0 Exposures to Related Entities made under that determination; anddetermine Reporting Standard ARS 222.0 Exposures to Related Entities, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of that reporting standard.Under section 15 of the Act, I declare that Reporting Standard ARS 222.0 Exposures to Related Entities shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, at the start of the day after this instrument is registered on the Federal Register of Legislation.This instrument commences at the start of the day after it is registered on the Federal Register of Legislation.Dated: 22 September 2026Andrew RobertsonGeneral Manager - Chief Data OfficerTechnology and Data DivisionInterpretationIn this Determination:APRA means the Australian Prudential Regulation Authority.Federal Register of Legislation means the register established under section 15A of the Legislation Act 2003.financial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.Schedule Reporting Standard ARS 222.0 Exposures to Related Entities comprises the document commencing on the following page.

Reporting Standard ARS 222.0 #

Exposures to Related Entities #

Objective of this reporting standardThis Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s exposures to related entities.It includes Reporting Form ARF 222.0 Exposures to related entities and Reporting Form ARF 222.1 Exposures to related entities – foreign ADI and associated specific instructions and must be read in conjunction with Prudential Standard APS 222 Associations with Related Entities.

Authority #

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

Purpose #

Information collected under this Reporting Standard is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).

Application #

This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) with the exception of providers of purchased payment facilities (PPFs).

Commencement #

This Reporting Standard applies to reporting periods ending on or after 1 January 2027.

Information required #

A locally incorporated ADI to which this Reporting Standard applies must provide APRA with the information required by the Reporting Form ARF 222.0 Exposures to related entities (ARF 222.0) on a Level 1 basis for each reporting period.A foreign ADI to which this Reporting Standard applies must provide APRA with the information required by Reporting Form ARF 222.1 Exposures to related entities – foreign ADI (ARF 222.1) on a domestic book basis for each reporting period.

Form and method of submission #

The information required by this Reporting Standard must be given to APRA:(a) in electronic format, using an electronic method available on APRA’s website; or(b) by a method notified by APRA prior to submission.

Reporting periods and due dates #

Subject to paragraph 10 of this Reporting Standard, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter based on the ADI’s financial year (within the meaning of the Corporations Act 2001).Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which the information relates.the particular circumstances of the ADI;the extent to which the information is required for the purposes of the prudential supervision of the ADI; andthe requirements of the RBA and the ABS.APRA may grant an ADI an extension of a due date in which case the new date will be the date specified in the notice of extension.Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.

Quality control #

All information provided by an ADI under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information 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 provided by an ADI under this Reporting Standard.All information provided by an ADI under this Reporting Standard must be subject to systems, processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation #

When an officer of an ADI submits information under this Reporting Standard using an electronic format, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.

Minor alterations to forms and instructions #

a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; orthe instructions to a form, to clarify the application to the form,without changing any substantive requirement in the form or instructions.If APRA makes such a variation, it must notify each ADI that is required to report under this Reporting Standard.

Transition #

An ADI must report under the old Reporting Standard in respect of a transitional reporting period. For these purposes:old Reporting Standard means the Reporting Standard revoked by the determination that makes this Reporting Standard (being the Reporting Standard which this Reporting Standard replaces), as in force immediately before the commencement of this Reporting Standard.transitional reporting period means a reporting period under the old Reporting Standard:that ended before 1 January 2027; andin relation to which the ADI would have been required, if the old Reporting Standard had not been revoked, to report by a date on or after the date of revocation of the old Reporting Standard.Note: For the avoidance of doubt, if an ADI was required to report under an old Reporting Standard, and the reporting documents were due before the date of revocation of the old Reporting Standard, the ADI is still required to provide the overdue reporting documents in accordance with the old Reporting Standard.

Interpretation #

In this Reporting Standard:AASB has the meaning given in section 9 of the Corporations Act 2001.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.due date means the last day of the 35 calendar days provided for in paragraph 9 or, if applicable, the date on a notice of extension given under paragraph 11 of this Reporting Standard.foreign ADI has the meaning given in section 5 of the Banking Act 1959.Level 1 has the meaning given in Prudential Standard CPS 001 Defined terms.locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.provider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9AA of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.reporting period means a quarter of a financial year as provided for in paragraph 8 or, if applicable, the period specified in a notice given under paragraph 10 of this Reporting Standard.Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard or Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.Where this Reporting Standard provides for APRA to exercise a power or discretion, the power or discretion is to be exercised in writing.ARF_222_0: Exposures to related entitiesAustralian Business Number | Institution NameReporting Period | Scale FactorQuarterly | Whole dollars with no decimal placeReporting ConsolidationLevel 1Section A: Exposures to related entities1. Twenty largest exposures to related entities and all exposures to related entities exceeding or equal to 10% of Common Equity Tier 1 CapitalRelated entity name | Legal Entity Identifier | Related entity category | Related entity sector | On-balance sheet exposures – equity investment | On-balance sheet exposures – other | Off-balance sheet exposures – non-market related | Off-balance sheet exposures – market related | Total exposures | Total exposures as % of Common Equity Tier 1 Capital(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10)Regulated | BankingNon-regulated | InsuranceSuperannuationSPVOther financial institutionOther counterparties2. Twenty largest exposures to related entities and all exposures to related entities exceeding or equal to 10% of Common Equity Tier 1 Capital (without credit risk mitigation effects)Related entity name | Legal Entity Identifier | Related entity category | Related entity sector | On-balance sheet exposures – equity investment | On-balance sheet exposures – other | Off-balance sheet exposures – non-market related | Off-balance sheet exposures – market related | Total exposures | Total exposures as % of Common Equity Tier 1 Capital(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10)Regulated | BankingNon-regulated | InsuranceSuperannuationSPVOther financial institutionOther counterpartiesSection B: Extended Licensed Entity (ELE)3. ADI exposures to all ELE subsidiariesELE subsidiary nameLegal Entity Identifier ELE subsidiary countryOn-balance sheet exposures – equity investmentOn-balance sheet exposures – otherOff-balance sheet exposures – non-market related Off-balance sheet exposures – market relatedTotal exposuresTotal exposures as % of Common Equity Tier 1 Capital(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9)Country list3.1. Total4. Exposures of all ELE subsidiaries which are established to hold or invest in assetsELE subsidiary nameLegal Entity Identifier ELE subsidiary countryOn-balance sheet exposures – loansOn-balance sheet exposures – otherOff-balance sheet exposures – non-market related Off-balance sheet exposures – market relatedTotal exposuresTotal exposures as % of Common Equity Tier 1 Capital(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9)Country list4.1. TotalSection C: Excluded exposures5. Excluded exposures - settlement exposures to related entities exceeding or equal to 10% of Common Equity Tier 1 CapitalRelated entity name | Legal Entity Identifier | Related entity category | Related entity sector | On-balance sheet exposures – loans | On-balance sheet exposures – other | Off-balance sheet exposures – non-market related | Off-balance sheet exposures – market related | Total exposures | Total exposures as % of Common Equity Tier 1 Capital(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10)Regulated | BankingNon-regulated | InsuranceSuperannuationSPVOther financial institutionOther counterpartiesMemorandum items6. Common Equity Tier 1 Capital7. Aggregate exposure to all related ADIs (including overseas based equivalents)8. Aggregate exposure to all related entities (other than related ADIs and related overseas based equivalents)8.1 of which: to non-regulated related entitiesSection D: Substantial shareholdings9. Substantial shareholders of the ADISubstantial shareholder name | Legal Entity Identifier | Percentage holding in the ADI(1) | (2) | (3)10. Movements of substantial shareholdingsSubstantial shareholder name | Legal Entity Identifier | Percentage movements during the quarter(1) | (2) | (3)ARF_222_1: Exposures to related entities - foreign ADIAustralian Business Number | Institution NameReporting Period | Scale FactorQuarterly | Whole dollars with no decimal placeReporting ConsolidationDomestic book1. Exposures to head office, overseas branches, Australian and overseas subsidiariesRelated entity name | Legal Entity Identifier | Related entity sector | On-balance sheet exposures | Off-balance sheet exposures - non-market-related | Off-balance sheet exposures - market-related | Total exposures(1) | (2) | (3) | (4) | (5) | (6) | (7)BankingInsuranceSuperannuationSPVOther financial institutionOther counterparties1.1. Total

Reporting Form ARF 222.0 #

Exposures to Related Entities #

Instruction Guide #

This instruction guide is designed to assist in the completion of Reporting Form ARF 222.0 Exposures to related entities (ARF 222.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) exposures to related entities.In completing this form, ADIs must refer to Prudential Standard APS 222 Associations with Related Entities (APS 222).General directions and notes

Reporting entity #

ARF 222.0 must be completed on a Level 1 basis by all ADIs, with the exception of:foreign ADIs; andproviders of purchased payment facilities.

Securitisation deconsolidation principle #

special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes; andthe assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns.Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.

Securitisation exclusions #

Funding-only securitisations that are self-securitisations are excluded from the reporting requirements in ARF 222.0.#

Reporting period #

This form is to be completed as at the last calendar day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.

Unit of measurement #

Basis of preparation #

For the purposes of this form, ADIs must report all exposures including both the effect of Credit risk mitigation (CRM) techniques (item 1) as well as on the basis of excluding the effect of CRM techniques (item 2), in accordance with Prudential Standard APS 221 Large Exposures (APS 221).In completing this form, ADIs must apply the requirements for netting specified in Attachment A to APS 221.

Definitions #

Terms highlighted in bold italics indicate that the definition is provided in these instructions.Credit risk mitigation (CRM) means the CRM techniques allowed in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112).Common Equity Tier 1 Capital has the meaning given in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111).ELE subsidiary has the meaning given in paragraph 8(c) of APS 222.ELE subsidiary country means the country where the ELE subsidiary is domiciled. ADIs are to report the English name of the relevant country as assigned by the ISO 3166 Maintenance Agency to a country code defined under the International Organization for Standardization’s International Standard ISO 3166. The ISO 3166 Maintenance Agency maintains a free online browsing platform setting out the names of countries and their corresponding codes, available at https://www.iso.org/obp/ui/#search/code/.ELE subsidiary name means the legal name of the ELE subsidiary.Excluded exposures means exposures excluded from large exposures under paragraph 18 of APS 221.Exposure means an ADI’s exposure to a related entity within the meaning given in paragraph 34 of APS 222, and measured in accordance with paragraphs 35 to 37 of APS 222.Legal Entity Identifier is a 20-digit, alpha-numeric code issued by a Local Operating Unit in accordance with the International Organization for Standardization’s International Standard ISO 17442. The Global Legal Entity Identifier Foundation maintains a free online searchable database of Legal Entity Identifiers, available at https://search.gleif.org/#/search/.Market related means off-balance sheet exposures arising from market related contracts.Non-market related means off-balance sheet exposures that are not market related.Off-balance sheet exposures means the off-balance sheet portion of any exposure, measured in accordance with Attachment A to APS 221.On-balance sheet exposures means the on-balance sheet portion of any exposure, measured in accordance with Attachment A to APS 221.Related ADI means a related entity which is an ADI.Related entity has the meaning given in paragraph 8(f) of APS 222.Related entity name means the legal name of the related entity.Related entity sector means the sector of the related entity of the exposure. These are:• banking;• insurance;• superannuation;• SPVs;• other financial institutions; and• other counterparties.Settlement exposures has the meaning given in paragraph 18(g) of APS 221.Substantial shareholder has the meaning given in paragraph 8(i) of APS 222.Substantial shareholder name means the legal name of the substantial shareholder.

Related entity category #

Regulated means the related entity is regulated by APRA or an equivalent banking, superannuation or insurance prudential regulator overseas.Non-regulated means the related entity is not regulated by APRA or an equivalent banking, superannuation or insurance prudential regulator overseas.

Related entity sectors #

Banking institution means an ADI or banking institutions authorised in another jurisdiction.Insurance corporations means:• life insurance corporations registered under the Life Insurance Act 1995;• general insurance corporations authorised under the Insurance Act 1973 (or by virtue of determinations made by APRA under the General Insurance Reform Act 2001);• private health insurance corporations registered under the Private Health Insurance (Prudential Supervision) Act 2015;• the Export Finance Insurance Corporation;• private sector and government-owned general and health insurance enterprises, both proprietary and mutual; and• any overseas insurance corporation.Other counterparties includes any related entity that is not a banking institution, an SPV, insurance corporation, superannuation fund or other financial institution.Other financial institutions means all entities mainly engaged in financial intermediation and the provision of auxiliary financial services, other than banking institutions, insurance corporations, and superannuation funds.SPV means Special Purpose Vehicle.Superannuation funds means complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993, other autonomous funds established for the benefit of public sector employees and any overseas funds designed specifically for the purpose of providing a pension or other income stream on retirement.

Specific instructions #

Section A: Exposures to related entities #

Item 1Report the twenty largest exposures to related entities as at the end of the reporting period regardless of their size in proportion to Common Equity Tier 1 Capital. Also report all exposures to related entities which exceed or are equal to 10 per cent of Common Equity Tier 1 Capital.In column 1, report the related entity name for each exposure to a related entity. In column 2, report the Legal Entity Identifier of the related entity for each exposure to a related entity. Otherwise, report N/A if the related entity has no Legal Entity Identifier.In column 3, report the related entity category of the related entity for each exposure.In column 4, report the related entity sector of the related entity for each exposure. In column 5, report the on-balance sheet exposures that relate to the book value of all equity investments in the related entity. Exclude any equity investment in the related entity that has been deducted from the ADI’s Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111).In column 6, report the on-balance sheet exposures that do not relate to equity investments in the related entity for each exposure. In column 7, report the non-market related, off-balance sheet exposures for the related entity for each exposure.In column 8, report the market related, off-balance sheet exposures for the related entity for each exposure. Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the related entity. Column 10 is derived as the ratio of column 9 to Common Equity Tier 1 Capital reported in item 6.Item 2Report the twenty largest exposures to related entities as at the end of the reporting period regardless of their size in proportion to Common Equity Tier 1 Capital. Also report all exposures to related entities which exceed or are equal to 10 per cent of Common Equity Tier 1 Capital, before CRM. In column 1, report the related entity name for each exposure to a related entity. In column 2, report the Legal Entity Identifier of the related entity for each exposure to a related entity. Otherwise, report N/A if the related entity has no Legal Entity Identifier.In column 3, report the related entity category of the related entity for each exposure.In column 4, report the related entity sector of the related entity for each exposure. In column 5, report the on-balance sheet exposures that relate to the book value of all equity investments in the related entity, before CRM. Exclude any equity investment in the related entity that has been deducted from the ADI’s Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111).In column 6, report the on-balance sheet exposures that do not relate to equity investments in the related entity for each exposure, before CRM. In column 7, report the non-market related, off-balance sheet exposures for the related entity for each exposure, before CRM. In column 8, report the market related, off-balance sheet exposures for the related entity for each exposure, before CRM. Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the related entity, before CRM. Column 10 is derived as the ratio of column 9 to Common Equity Tier 1 Capital reported in item 6.

Section B: Extended Licensed Entity (ELE)#

Item 3Report ADI exposures to all ELE subsidiaries as at the end of the reporting period.In column 1, report the ELE subsidiary name for each exposure.In column 2, report the Legal Entity Identifier of the ELE subsidiary for each exposure. Otherwise, report N/A if the ELE subsidiary has no Legal Entity Identifier.In column 3, report the ELE subsidiary country of the ELE subsidiary for each exposure, using the country list.In column 4, report the on-balance sheet exposures that relate to the book value of all equity investments in the ELE subsidiary. In column 5, report the on-balance sheet exposures that do not relate to equity investments in the ELE subsidiary for each exposure. In column 6, report the non-market related, off-balance sheet exposures for the ELE subsidiary for each exposure.In column 7, report the market related, off-balance sheet exposures for the ELE subsidiary for each exposure. Column 8 is derived as the total of columns 4, 5, 6 and 7 being the total exposure for the ELE subsidiary. Column 9 is derived as the ratio of column 8 to Common Equity Tier 1 Capital reported in item 6.Item 3.1Item 3.1 is derived as the total of the ADI exposures to all ELE subsidiaries.Columns 4, 5, 6, 7 and 8 of item 3.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 3 respectively.Column 9 of item 3.1 is derived as the ratio of column 8 of item 3.1 to Common Equity Tier 1 Capital reported in item 6.Item 4Report exposures of all ELE subsidiaries which are established to hold or invest in assets, as at the end of the reporting period.In column 1, report the ELE subsidiary name for each exposure. In column 2, report the Legal Entity Identifier of the ELE subsidiary for each exposure. Otherwise, report N/A if the ELE subsidiary has no Legal Entity Identifier.In column 3, report the ELE subsidiary country of the ELE subsidiary for each exposure, using the country list.In column 4, report the on-balance sheet exposures that relate to the book value of all loans and advances of the ELE subsidiary for each exposure, including any accrued income associated with the exposure (e.g. interest, dividends). In column 5, report the on-balance sheet exposures that do not relate to loans and advances of the ELE subsidiary. In column 6, report the non-market related, off-balance sheet exposures of the ELE subsidiary for each exposure.In column 7, report the market related, off-balance sheet exposures of the ELE subsidiary for each exposure. Column 8 is derived as the total of columns 4, 5, 6 and 7 being the total exposure of each ELE subsidiary. Column 9 is derived as the ratio of column 8 to Common Equity Tier 1 Capital reported in item 6.Item 4.1Item 4.1 is derived as the total of the exposures of all ELE subsidiaries.Columns 4, 5, 6, 7 and 8 of item 4.1 are derived as the sum of columns 4, 5, 6, 7 and 8 of item 4 respectively.Column 9 of item 4.1 is derived as the ratio of column 8 of item 4.1 to Common Equity Tier 1 Capital reported in item 6.

Section C: Excluded exposures #

Item 5Report excluded exposures to a related entity, relating to settlement exposures, exceeding or equal to 10 per cent of Common Equity Tier 1 Capital, as at the end of the reporting period.In column 1, report the related entity name for each exposure. In column 2, report the Legal Entity Identifier of the related entity for each exposure to a related entity. Otherwise, report N/A if the related entity has no Legal Entity Identifier.In column 3, report the related entity category of the related entity for each exposure.In column 4, report the related entity sector of the related entity for each exposure. In column 5, report the on-balance sheet exposures that relate to the book value of all loans and advances to the related entity. In column 6, report the on-balance sheet exposures that do not relate to loans and advances to the related entity for each exposure. In column 7, report the non-market related, off-balance sheet exposures for the related entity for each exposure. In column 8, report the market related, off-balance sheet exposures for the related entity for each exposure. Column 9 is derived as the total of columns 5, 6, 7 and 8 being the total exposure for the related entity. Column 10 is derived as the ratio of column 9 to Common Equity Tier 1 Capital reported in item 6.

Memorandum Items #

Item 6 | Report in item 6 the Common Equity Tier 1 Capital at Level 1 as at the end of the reporting period.Item 7 | Report in item 7 the aggregate exposure to all related ADIs, including overseas based equivalents.Item 8 | Report in item 8 the aggregate exposure to all related entities other than related ADIs and related overseas based equivalents.Item 8.1 | Report in item 8.1 the aggregate exposure to non-regulated related entities.

Section D: Substantial Shareholdings #

Item 9In column 1, report the substantial shareholder name.In column 2, report the Legal Entity Identifier of the substantial shareholder, if applicable. Otherwise, report N/A if the substantial shareholder has no Legal Entity Identifier.In column 3, report the substantial shareholder’s percentage holding of the ADI’s share capital.Item 10Report the movement of substantial shareholdings in the ADI where the movement during the quarter is equal to or greater than one percent of the shareholding.In column 1, report the substantial shareholder name. In column 2, report the Legal Entity Identifier of the substantial shareholder, if applicable. Otherwise, report N/A if the substantial shareholder has no Legal Entity Identifier.In column 3, report the percentage movement, during the quarter, in a substantial shareholder’s holdings if the movement is equal to or greater than one percent of the shareholding. Otherwise, report N/A.

Reporting Form ARF 222.1 #

Exposures to related entities – foreign ADI #

Instruction Guide #

This instruction guide is designed to assist in the completion of Reporting Form ARF 222.1 Exposures to related entities - foreign ADI (ARF 222.1). This form collects information on the exposures of the Australian branch of a foreign authorised deposit-taking institution (foreign ADI) to the head office, other branches, and subsidiaries of the foreign ADI.In completing this form, foreign ADIs must refer to Prudential Standard APS 222 Associations with Related Entities (APS 222).General directions and notes

Reporting entity #

ARF 222.1 must be completed on a domestic book basis by all foreign ADIs.Domestic books means an unconsolidated report of positions, transactions and other information recorded on the Australian books of the body corporate authorised by APRA to carry on banking business under the Banking Act 1959. Domestic books include transactions and positions with both residents and non-residents that are recorded on the Australian books of these entities.

Reporting period #

This form is to be completed as at the last calendar day of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the foreign ADI.

Unit of measurement #

ADIs must complete the form in whole Australian dollars (no decimal place).Amounts denominated in foreign currency must be converted to AUD in accordance with Accounting Standard AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).Basis of preparationFor the purposes of this form, foreign ADIs must report all exposures. In completing this form, foreign ADIs must apply the requirements for netting specified in Attachment A to Prudential Standard APS 221 Large Exposures (APS 221).A foreign ADI may report using the requirements and definitions that it applies in reporting exposures under the requirements of its home jurisdiction, unless otherwise notified by APRA.DefinitionsTerms highlighted in bold italics indicate that the definition is provided in these instructions.Credit risk mitigation (CRM) means the CRM techniques allowed in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112).Exposure is defined in paragraphs 34 to 37 of APS 222.Foreign ADI related entities means the head office, individual overseas branches, and individual Australian and overseas subsidiaries of the foreign ADI.Legal Entity Identifier is a 20-digit, alpha-numeric code issued by a Local Operating Unit in accordance with the International Organization for Standardization’s International Standard ISO 17442. The Global Legal Entity Identifier Foundation maintains a free online searchable database of Legal Entity Identifiers, available at https://www.gleif.org/en/lei/search.Market related means off-balance sheet exposures arising from market related contracts.Non-market related means off-balance sheet exposures that are not market related.Off-balance sheet exposures means the off-balance sheet portion of any exposure, measured in accordance with Attachment A to APS 221.On-balance sheet exposures means the on-balance sheet portion of any exposure, measured in accordance with Attachment A to APS 221.Related entity name means the legal name of the foreign ADI related entity.Related entity sector means the type of sector of the foreign ADI related entity of the exposure. These include:• banking;• insurance;• superannuation;• SPVs;• other financial institutions; and• other counterparties.

Related entity sector #

Banking institution means an authorised deposit-taking institution within the meaning of the Banking Act 1959, as well as banking institutions authorised in other jurisdictions.Insurance corporation means:• life insurance corporations registered under the Life Insurance Act 1995;• general insurance corporations authorised under the Insurance Act 1973 (or by virtue of determinations made by APRA under the General Insurance Reform Act 2001);• private health insurance corporations registered under the Private Health Insurance (Prudential Supervision) Act 2015;• the Export Finance Insurance Corporation;• private sector and government-owned general and health insurance enterprises, both proprietary and mutual; and• any insurance corporation overseas.Other counterparties includes any foreign ADI related entity that is not a banking institution, an SPV, insurance corporation, superannuation fund or other financial institutions.Other financial institutions means all entities mainly engaged in financial intermediation and the provision of auxiliary financial services, other than banking institutions, insurance corporations, superannuation funds, other counterparties.SPV means Special Purpose Vehicle.Superannuation funds means complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993, other autonomous funds established for the benefit of public sector employees and any overseas funds designed specifically for the purpose of providing a pension or other income stream on retirement.

Specific instructions #

Section A: Exposures to head office, overseas branches, Australian and overseas subsidiaries #

Item 1Report the exposures of a foreign ADI to foreign ADI related entities, as at the end of the reporting period. That is, report the exposures of the Australian branch to the foreign ADI’s head office, individual overseas branches, and individual Australian and overseas subsidiaries.In column 1, report the related entity name for each exposure to foreign ADI related entities.In column 2, report the Legal Entity Identifier of the foreign ADI related entities for each exposure to a foreign ADI related entity. Otherwise, report N/A if the foreign ADI related entity has no Legal Entity Identifier.In column 3, report the related entity sector of the foreign ADI related entity for each exposure.In column 4, report the on-balance sheet exposures to each foreign ADI related entity.In column 5, report the non-market related, off-balance sheet exposures for the foreign ADI related entity for each exposure.In column 6, report the market related, off-balance sheet exposures for the foreign ADI related entity for each exposure. Column 7 is derived as the total of columns 4, 5, and 6, being the total exposure for the foreign ADI related entity. Item 1.1Item 1.1 is derived as the total of the exposures of the Australian branch to head office, to individual overseas branches, as well as to individual Australian and overseas subsidiaries of the parent.Columns 4, 5, 6 and 7 of item 1.1 are derived as the sum of columns 4, 5, 6 and 7 of item 1 respectively.

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