Subdivision Definitions - Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025 - Definitions

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Definitions

Definitions in this Reporting Standard are presented in the following groups:

Assets
Liabilities
Derivatives and Other commitments
Other key terms

Assets

Asset and Lease Financing	Means financing that enables access to an asset in exchange for periodic payments.
Australian Government Securities	Has the meaning given in ARS 701.0.
Australian State Government or Territory Central Borrowing Authorities Securities	Has the meaning given in ARS 701.0 for semi-government securities.
Bank and Financial Institution Securities	Means all securities issued by banks and other financial institutions.
Business Loans - Fixed Rate	Refers to business loans, where the interest rate is fixed for some part of the original term, at the end of the fixed interest rate period the contract may provide for transition to a variable interest rate or for a new interest rate to be negotiated.
Business Loans - Variable Rate	Refers to business loans, where fluctuations in interest rates generally occur at the discretion of the lender and/or in response to movements in some other interest rate or other variable specified in the contract. These fluctuations in interest rates may result in changes to required payments or length of the agreement.
Corporate Securities	Means all securities issued by corporations other than banks and other financial institutions.
Credit Cards	Has the meaning given in ARS 701.0.
Debt securities	Has the meaning given in ARS 701.0.
Home Loans - Fixed Rate	Refers to residential property exposures as defined in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112), where the interest rate is fixed for some part of the original term, at the end of the fixed interest rate period the contract may provide for transition to a variable interest rate or for a new interest rate to be negotiated.
Home Loans - Variable Rate	Refers to residential property exposures as defined in APS 112, where fluctuations in interest rates generally occur at the discretion of the lender and/or in response to movements in some other interest rate or other variable specified in the contract. These fluctuations in interest rates may result in changes to required payments or length of the agreement.

Additional Tier 1 capital items	Has the meaning given in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111).
Bond issuance	Includes both domestic and offshore bond issuance such as medium-term notes and covered bonds. Excludes any securitisation issued.
Deposits - Inter-company	Refers to deposits by related entities e.g. parent company, subsidiary or branch.
Deposits - Savings Accounts	Means deposits where the product is designed for the retail and commercial markets other than Deposits - Transaction Accounts or Deposits - Term Deposits. These deposits have limited access (e.g. only a limited number or value of withdrawals may be made from the account in a given period), incur penalties or fees (e.g. the loss of bonus interest, withdrawal fees), or have other restrictions on use of funds for payment or withdrawal. Interest rates on Saving Accounts typically move in line with the prevalent market rates.
Deposits - Term Deposits	Means deposits where the product is designed for the retail and commercial markets in which money has been placed for a fixed period for a stated interest rate.It includes:term deposits; andfixed-term deposits with a notice of withdrawal requirement.It excludes:non-transaction deposits that do not have a fixed term; andcertificate of deposits.
Deposits - Transaction Accounts	Means deposits where the product is designed for the retail and commercial market, where the meaning given in ARS 701.0 for transaction deposits.
Other borrowings	Refers to all other borrowings that are not reported under any other repricing item.
Other deposits	Refers to all other deposits that are not reported under any other repricing item.
Other liabilities	Refers to all other liabilities that are not reported under any other repricing item. Includes non-interest earning liabilities that are not separately reported. This includes but is not limited to:Provisions;Collateral posted;Other accounts payable; andTax liabilities.
Securitisation	Has the meaning given in ARS 701.0.
Tier 2 capital items	Has the meaning given in APS 111.
Wholesale short term funding	Report any issuance of certificate of deposits, negotiable certificates of deposit, commercial paper and repurchase agreements.

Additional Tier 1 capital items

Has the meaning given in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111).

Bond issuance

Includes both domestic and offshore bond issuance such as medium-term notes and covered bonds. Excludes any securitisation issued.

Deposits - Inter-company

Refers to deposits by related entities e.g. parent company, subsidiary or branch.

Deposits - Savings Accounts

Means deposits where the product is designed for the retail and commercial markets other than Deposits - Transaction Accounts or Deposits - Term Deposits. These deposits have limited access (e.g. only a limited number or value of withdrawals may be made from the account in a given period), incur penalties or fees (e.g. the loss of bonus interest, withdrawal fees), or have other restrictions on use of funds for payment or withdrawal. Interest rates on Saving Accounts typically move in line with the prevalent market rates.

Deposits - Term Deposits

Means deposits where the product is designed for the retail and commercial markets in which money has been placed for a fixed period for a stated interest rate.It includes:term deposits; andfixed-term deposits with a notice of withdrawal requirement.It excludes:non-transaction deposits that do not have a fixed term; andcertificate of deposits.

Deposits - Transaction Accounts

Means deposits where the product is designed for the retail and commercial market, where the meaning given in ARS 701.0 for transaction deposits.

Other borrowings

Refers to all other borrowings that are not reported under any other repricing item.

Other deposits

Refers to all other deposits that are not reported under any other repricing item.

Other liabilities

Refers to all other liabilities that are not reported under any other repricing item. Includes non-interest earning liabilities that are not separately reported. This includes but is not limited to:Provisions;Collateral posted;Other accounts payable; andTax liabilities.

Securitisation

Has the meaning given in ARS 701.0.

Tier 2 capital items

Has the meaning given in APS 111.

Wholesale short term funding

Report any issuance of certificate of deposits, negotiable certificates of deposit, commercial paper and repurchase agreements.

Foreign Exchange-linked Derivatives	Refers to each leg against the currency applicable to that leg.
Interest rate - futures and FRAs	Refers to the cash flows of the underlying physical instrument for futures and Forward Rate Agreements (FRAs).
Interest rate - options	Refers to the delta-equivalent amounts of the underlying or notional underlying instrument.
Interest rate - swaps (pay fixed)	Refers to interest rate swaps with pay-fixed and receive-floating legs.
Interest rate - swaps (receive fixed)	Refers to interest rate swaps with receive-fixed and pay-floating legs.
Interest rate - swaps (basis swaps)	Refers to interest rate swaps with two floating rate legs.
Other Derivatives	Refers to all other derivatives that are not reported under any other repricing item.
Other Commitments (timing is known)	Refers to undrawn (off-balance sheet) lending commitments, where timing of the interest rate repricing is known. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. For the purposes of this item, commitments where no interest rate has been locked in should not be reported. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party.

Approved IRRBB model	Has the meaning given in APS 117.
Assumed maturity profile for shareholders’ equity	Refers to the assumed maturity profile for shareholders’ equity reflective of targeted term and strategy of equity investments.
Banking book	Has the meaning given in ARS 701.0.
Core deposit	Has the meaning given in APS 117.
Deposit Replicating Portfolio	Refers to expected repricing for all core deposit balances instead of contractual repricing.
Financial institutions	Has the meaning given in ARS 701.0.