Consolidated ADI groupConsolidated ADI group

Consolidated ADI group

This refers to the consolidated group of the reporting ADI at Level 2 (i.e. the consolidated banking group level) defined in accordance with Prudential Standard APS 110 Capital Adequacy.

The basis of consolidation required in this form is in accordance with the prudential Consolidated ADI Group. The prudential consolidated group should also be determined in accordance with Australian accounting standards, notably AASB 1024 ‘Consolidated Accounts’ with the following modifications:

(1) Include the following:

• all controlled banking entities, securities entities and other financial entities (e.g. finance companies, money market corporations, stockbrokers and leasing companies).

(2) Exclude subsidiary entities involved in the following business activities:

• insurance businesses (including friendly societies and health funds);
• acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management or the securitisation of assets; and
• non-financial (commercial) operations.