Part General Instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 106 of 2023 - General Instructions

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General Instructions

Reporting tables

Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

Any specific combination of values in the table must not appear on more than one row in that table when reported.

Definitions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Adjustment for cumulative exposures amount	For reinsurance exposures only, this is the adjustment for cumulative exposures that needs to be made in line with Prudential Standard HPS 117 Capital Adequacy: Asset Concentration Risk Charge (HPS 117).
Asset Concentration Risk Charge limit amount	For reinsurance exposures this means the appropriate asset concentration limit as specified in HPS 117 for reinsurance exposures to Grade 5, 6 and 7 counterparties or Grade 4 counterparties belonging to the same group.For non-reinsurance exposures this means the appropriate Asset Concentration Risk Charge limit as specified in HPS 117.
Asset Concentration Risk Charge long term limit amount	This means the appropriate Asset Concentration Risk Charge limit amount for long-term exposures to unrelated parties that are part of an APRA-regulated group as per HPS 117.For exposures categorised as 'unrelated party (APRA-regulated group)', this is the fair value of the exposure to long-term assets, net of provision for doubtful debts and after amounts that are deducted from the capital base. Long term exposures are those assets with a residual maturity of greater than one year.
Asset Concentration Risk Charge long term net exposure amount	This means the fair value of the exposure to long-term assets, net of provision for doubtful debts and after amounts that are deducted from the capital base. Long term exposures are those assets with a residual maturity of greater than one year.
Asset Concentration Risk Charge net exposure amount	This means the fair value of the exposure, net of provision for doubtful debts and any regulatory adjustments to capital base related to this exposure, that is subject to an Asset Concentration Risk Charge. Reinsurance exposures regulatory adjustments would consist of reinsurance assets not subjected to an executed and legally binding contract.

Counterparty grade type	This means the classification applied to the exposure as per Prudential Standard HPS 001 Definitions (HPS 001).
Counterparty group name	This is the name of the group to which the counterparty to the exposure belongs.
Counterparty name	This is the name of the counterparty to the exposure.
Counterparty grade after eligible credit support	This means the counterparty grade type related to exposures that are covered by collateral or guarantee.