Other Accounting And Financial Disclosures Accounting Policies Accounting Method Effective Date The date from which the accounting method applies. Financial Risk Capital Adequacy Countercyclical Capital Buffer Percent The countercyclical capital buffer is an additional holding of Common Equity Tier 1 (CET1) capital applied as a percentage of total risk-weighted assets, which can be imposed by the national authority to protect the banking sector from periods of excess credit growth. This may vary over time according to market conditions. Refer Prudential Standard APS 110 for further information. For an Authorised Deposit taking Institutions(ADI) with exposures in Australia only, the ADI-specific buffer is equal to the Australian jurisdictional countercyclical buffer. Financial Risk Capital Adequacy Securitisation Capitalised Start Up Costs Amount The value of any securitisation start-up costs and other establishment costs that are capitalised and deferred as an asset, rather than written off in the entity's profit and loss. Financial Risk Capital Adequacy Securitisation Exposure Common Equity Tier 1 Deductions Amount The value of securitisation exposures that are required to be deducted from Common Equity Tier 1(CET1) capital in accordance with the requirements under Prudential Standard APS 120 Securitisation. Financial Risk Credit Securitisation Exposure Amount Securitisation exposure is the value of on-balance sheet and off-balance sheet risk positions held by an entity arising from a securitisation including, but not limited to, investments in securities issued by a special purpose vehicle (SPV), credit enhancements, liquidity and other funding facilities and derivatives transactions. Financial Risk Other Cash Collateral Securitisation Amount The total value of any cash collateral that is lodged by the reporting entity in the name of the special purpose vehicle (SPV) in the form of cash and must, therefore, be treated as a securitisation exposure. Financial Risk Other Facilities Provided To Securitisation Programs Amount The value of facilities provided to securitisation programs by the reporting entity, in accordance with Prudential Standard APS 120 Securitisation. Financial Risk Other Holdings Securities Securitisation Program Amount This is the value of securities held for securitisation programs in accordance with the requirements under Prudential Standard APS 120 Securitisation. Financial Risk Other Loans Sold Or Other Originated Securitisation Arrangements Amount The value of any loans that were sold, or otherwise originated, into special purpose vehicles (SPVs). Financial Risk Other New Facilities Provided To Securitisation Arrangements Amount The total value of all new facilities provided to special purpose vehicles (SPVs) which the reporting entity has provided during the relevant reporting period. Financial Risk Other Other Securities In Secured Funding Arrangement Subject Prior Notification Amount The value of outstanding securities issued by a secured funding arrangement that are backed by the assets that the reporting entity has sold or otherwise originated, into the secured funding arrangement subject to prior notification, in accordance with Prudential Standard APS 120 Securitisation. Financial Risk Other Outstanding Securities In Securitisation Program Amount The value of outstanding securities in a securitisation program as recognised in accordance with Prudential Standard APS 120 Securitisation. Financial Risk Other Securitisation Funding Received Amount The total value of the funding received in exchange for the transferred loans in a securitisation program during the relevant reporting period.