CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 16 of 2025
Table 5: Breakdown of the IRRBB componenTable 5: Breakdown of the IRRBB component — Other Amount (OAAd), Capital Overlays
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Table 5: Breakdown of the IRRBB component – Other Amount (OAAd), Capital Overlays
Table 5 captures a breakdown of the Other Amount (OAAd) IRRBB capital component, which includes a split across an ADI’s APRA-imposed and bank-applied overlays within the reporting period.
Data fields required to be reported are listed below. They are shown 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.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Type | APRA-imposedBank-applied | Report the type of capital overlay.‘APRA-imposed’ capital overlay means an overlay that APRA has imposed to an ADI’s internal model. This can occur, although is not limited to, when APRA considers the ADI is not appropriately capitalising, measuring, monitoring or controlling its level of IRRBB risk, in addition to gaps in an ADI’s model governance framework.‘Bank-applied’ capital overlay means an overlay that an ADI has imposed proactively through its own internal monitoring. These overlays are not subject to APRA approval. |
| 2 | Start date | Date values (dd/mm/yyyy) | Report the start date when the capital overlay was implemented by the ADI, for the purposes of the IRRBB capital calculation.Dates of implementation are to be entered using DD/MM/YYYY format. |
| 3 | Style | FixedVariable | Report the style of capital overlay.‘Fixed’ capital overlay means that the capital overlay is a fixed amount that does not change in size quarter-to-quarter. ‘Variable’ capital overlay means that the capital overlay does change in size quarter-to-quarter. |
| 4 | Name | Free text | Report the name of the capital overlay.Maximum character length string is 100 characters. |
| 5 | Description | Free text | Report the description of the capital overlay.Maximum character length string is 400 characters. |
| 6 | Value | Whole dollars | Report the value of the capital overlay.The value of the capital overlay is to be undiversified with the other components within the IRRBB calculation, including the Prospective IRRBB capital charge - month end 1 (ICCd1), Prospective IRRBB capital charge - month end 2 (ICCd2), Prospective IRRBB capital charge - month end 3 (ICCd3), Embedded loss (ELd) and Optionality capital charge (OCCd) components. |