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  • Question 36

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    This question requires information if you were an authorised deposit taking institution (ADI).

    If you were an ADI for the income year and have written code 7 or 8 (ADI) at item 32, label A answer 'Yes' at label A of question 36 and complete the required fields.

    If you have written code 1, 2, 3, 4, 5 or 6 (non-ADI) at item 32, label A, answer 'No' at label A.

    If you have written code 7 (outward investing entity ADI) at item 32, label A, write the following amounts at the following labels:

    • At label B, the amount of your adjusted average equity capital worked out under subsection 820-300(3).
    • At label C, write your safe harbour capital amount determined under section 820-310. If you have calculated a safe harbour capital amount and relied on the arm's length method or world wide capital method, write the amount you calculated for the safe harbour capital amount at label C.
    • At label D, write the amount by which your minimum capital amount determined under section 820-305 exceeds the amount of your adjusted average equity capital written at label B.
    • At label E, the amount of the average value of risk-weighted assets that you are required to include in step 1 in section 820-310 (after excluding the value of risk-weighted assets attributable to the assets specified in paragraphs (a), (b) and (c) of step 1 in section 820-310).
    • At label F, the amount of ADI equity capital attributable to your overseas permanent establishment(s) that you were required, under paragraph 820-300(3)(a), to subtract in determining the amount of adjusted average equity capital you had to write at item 36, label B.
    • At label G, the amount of the average value of your 'total risk-weighted assets', used to work out your Tier 1 capital reported to APRA for your ADI group, attributable to your overseas permanent establishment(s) that you were required, under paragraph (a) of step 1 in section 820-310, to subtract in determining the amount of the average value of risk-weighted assets you had to write at item 36, label E.
    • At label H, the amount of the average value of all your controlled foreign entity equity, within the meaning of section 820-890, that you were required, under paragraph 820-300(3)(b), to subtract in determining the amount of adjusted average equity capital you had to write at item 36, label B.
    • At label I, the amount of tier 1 prudential capital deductions that you are required to include in step 3 in section 820-310.

    If you have written code 8 (inward investing entity ADI) at item 32, label A, write the following amounts at the following labels:

    • At label B, the amount of the average equity capital worked out under subsection 820-395(3).
    • At label C, your safe harbour capital amount determined under section 820-405. If you have calculated a safe harbour capital amount and relied on the arm's length method, write the amount you calculated for the safe harbour capital amount at label C.
    • At label D, write the amount by which your minimum capital amount determined under section 820-400 exceeds the amount of your average equity capital written at label B.
    • At label J, the amount of the average value of all your risk weighted assets attributable to your Australian permanent establishments (but after excluding those assets which are attributable to offshore banking activities) that you are required to include in step 1 of section 820-405.
    • At label K, the amount of the average value of the total amounts you have made available to your Australian permanent establishments, that will never give rise to any debt deductions, that you are entitled to include, under paragraph 820-395(3)(b), in working out the amount of average equity capital you had to write at item 36, label B.
    Last modified: 08 Aug 2014QC 26054