Report Consolidation Basis This dimension is used to categorise information reported according to the reporting party's method of consolidation. Accounting SPV The reported data comprises information in relation to entities consolidated in accordance with accounting standards, except for the exclusion of Special Purpose Vehicles (SPV) holding securitised assets where those assets have satisfied the clean sale requirements (refer to the Securitisation deconsolidation principles) in accordance with relevant prudential standards. Branch GI The reported data comprises information in relation to the branch operations of a foreign General Insurance (GI) entity. This information is reported by the branch on an unconsolidated, stand-alone basis. Consolidated Financial ADI The reported data represents consolidated data relating to the total claims of the global consolidated group's banking offices (domestic and foreign) on entities located in foreign countries. Claims between offices of the same entity group are netted out. The reporting entity is the accounting consolidated entity consisting of the licensed ADI and global subsidiaries whose business is financial and whose prime function is to grant credit, or whose assets are largely similar in nature to the reporting entity. This includes subsidiaries involved in banking, hire-purchase, factoring, bank-funded "warehousing", leasing, bond trading and those which trade in or underwrite securities. Entities involved in the following business activities should be excluded from the consolidated group: (a) insurance (including friendly societies and health funds); (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management; (c) non-financial (commercial) operations; and (d) securitisation special purpose vehicles to which assets have been transferred in accordance with the requirements of Prudential Standard APS 120 Securitisation. Consolidated Financial RFC The reported data represents consolidated data relating to the total claims of the global consolidated group's banking offices (domestic and foreign) on entities located in foreign countries. Claims between offices of the same entity group are netted out. The reporting entity is the accounting consolidated entity consisting of the registrable corporation (under the Financial Sector (Collection of Data) Act 2001) and global subsidiaries whose business is financial and whose prime function is to grant credit, or whose assets are largely similar in nature to the reporting entity. This includes subsidiaries involved in banking, hire-purchase, factoring, bank-funded "warehousing", leasing, bond trading and those which trade in or underwrite securities. Insurance broking and similar companies should be excluded. International Elimination The reported data comprises information in relation to adjustments that prevent the double counting of transactions on consolidation. Inter-Region Elimination The reported data comprises information in relation inter-region transactions which are eliminated on consolidation. Level 1 ADI The reported data comprises information in relation only to the entity approved and licensed by APRA. This is usually a single legal entity but may consolidate specific related entities approved by APRA in writing. This consolidation excludes Special Purpose Vehicles (SPV) holding securitised assets where those assets have satisfied the clean sale requirements (refer to the Securitisation deconsolidation principles) in accordance with relevant prudential standards. Level 1 GI The reported data comprises information in relation only to the entity approved and licensed as a general insurer by APRA. Level 2 ADI The reported data comprises information in relation to the Level 2 consolidated group of the entity approved and licensed as a deposit taking institution (ADI) by APRA. (i) If the ADI is not a subsidiary of an authorised Non Operating Holding Company (NOHC) this comprises the consolidation of the ADI and all its subsidiary entities other than non-consolidated subsidiaries (see below); or (ii) if the ADI is a subsidiary of an authorised NOHC, the consolidation of the immediate parent NOHC of the ADI and all the immediate parent NOHC's subsidiary entities (including any ADIs and their subsidiary entities) other than non-consolidated subsidiaries (see below) unless APRA otherwise determines, in writing, a different Level 2 composition for a group of companies of which the ADI is a member; Consolidation at Level 2 must cover the global operations of an ADI and its subsidiary entities, as well as any other controlled banking entities, securities entities and other financial entities, including all banking and other financial activities other than non-consolidated subsidiaries (see below), both regulated and unregulated, conducted within the banking group. Non-Consolidated entities are those entities involved in the following business activities: (a) insurance (including friendly societies and health funds); (b) acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management; (c) non-financial (commercial) operations; and (d) securitisation special purpose vehicles to which assets have been transferred in accordance with the requirements of the relevant Prudential Standards. Level 2 GI The reported data comprises information in relation to the Level 2 insurance group as defined in the relevant Prudential Standards. Level 2 GI Aust The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in Australia. Level 2 GI Int The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are not incorporated in Australia. Level 2 GI Americas The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the Americas region. The Americas region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI Asia Pacific The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the Asia Pacific region. The Asia Pacific region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI NZ The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the New Zealand region. The New Zealand region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI Other The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in regions that have not been classified as: New Zealand; South East Asia; Asia Pacific; USA; Americas; or UK and Europe; defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI South East Asia The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the South East Asia region. The South East Asia region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI UK and Europe The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the UK and Europe region. The UK and Europe region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Level 2 GI USA The reported data consolidates information only for those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated in the USA region. The USA region is defined according to the regions which most appropriately reflect the business and/or operational segments of the reporting party. Licensed ADI The reported data comprises information in relation to the entity approved and licensed as a deposit taking institution (ADI) by APRA. This information is reported on an unconsolidated, stand-alone basis and includes all branches and offices of the ADI wherever located and excludes all separate legal entities. Licensed ADI Aust The reported data comprises information in relation to the entity approved and licensed as a deposit taking institution (ADI) by APRA. This information is reported on an unconsolidated, stand-alone basis which includes transactions of Australian based offshore banking units, but excludes all offshore branches, offices and overseas-based offshore banking units of the ADI and all separate legal entities. This also comprises information in relation to Australian branches of overseas parent ADI-equivalent institutions. Licensed ADI Offshore The reported data comprises information in relation to the offshore operations of an entity approved and licensed as a deposit taking institution (ADI) by APRA. This information is reported on an unconsolidated, stand-alone basis which includes transactions of overseas-based offshore banking units, offshore branches and offices, and excludes Australian-based offshore banking units of the ADI and all separate legal entities. This also comprises information in relation to overseas parent ADI-equivalent institutions of reporting Australian branches. RFC Aust The reported data comprises information in relation to the Australian activities of the entity and its related parties. For corporations registered under the Financial Sector (Collection of Data) Act 2001, report consolidated figures for all related corporations within the same Registered Financial Corporation (RFC) category. For other corporations, report consolidated figures for all related corporations within the same ANZSIC industry. RFC Domestic Aust The reported data comprises information in relation to Registered Financial Corporations (RFCs) of the same category in a group of related bodies corporate (e.g. two or more money market corporations in the same group) on a Domestic books basis. The Domestic books of the registered entity relates to the Australian books of the Australian entity and has the following scope: - this applies on a consolidated basis for all legal entities in your Australian enterprise group that are applicable; - do not consolidate Australian and offshore controlled entities or associated entities that are not applicable; - exclude offshore branches of the Australian registered entity from this reporting unit; and - report your Australian consolidated entity's operations/transactions that are booked inside Australia. Arrangements may be negotiated with APRA for less consolidated reporting.