Consolidated Exposures – Immediate and Ultimate Risk Basis

In March 2003, banks and selected Registered Financial Corporations (RFCs) began reporting their international assets, liabilities and country exposures to APRA in ARF/RRF 231 International Exposures. This return is the basis of the data provided by Australia to the Bank for International Settlements (BIS) for its International Banking Statistics (IBS) data collection. APRA ceased the RFC data collection after September 2010.\r\n\r\nThe IBS data are based on the methodology described in the BIS Guide on International Financial Statistics (see http://www.bis.org/statistics/intfinstatsguide.pdf; Part II International banking statistics). Data reported for Australia, and other countries, on the BIS website are expressed in United States dollars (USD).\r\n\r\nData are recorded on an end-quarter basis.\r\n\r\nThis statistical table contains two data worksheets - one presenting data expressed in Australian dollar (AUD) terms and the other in USD terms.\r\n\r\nThere are two sets of IBS data: locational data, which are used to gauge the role of banks and financial centres in the intermediation of international capital flows; and consolidated data, which can be used to monitor the country risk exposure of national banking systems. Only consolidated data are reported in this statistical table.\r\n\r\n‘Total banks and RFCs’ is also reported in USD equivalent amounts, using the end-quarter AUD/USD exchange rate from statistical table F11. \r\n\r\nThe consolidated data reported in this statistical table are on the international exposures of banks (and RFCs between March 2003 and September 2010) operating in Australia. The types of assets included here are consistent with the locational data in statistical table B12.1. However, the consolidated data differ from the locational data in three key ways: foreign currency positions with Australian residents are excluded (whereas they are included in the locational data); claims between different offices of the same institution (e.g. between the head office and its subsidiary) are netted (whereas positions, including intra-group positions, are reported on a gross basis in the locational data); and on-balance sheet derivatives are not included in international claims or foreign claims, but are included separately under ‘Derivatives’ in statistical table B13.2. Foreign-owned reporting entities report on an unconsolidated basis.\r\n\r\nThe consolidated data are split by type of exposure. ‘International claims’ refers to all cross-border claims plus foreign offices’ local claims on residents in foreign currencies; foreign claims refers to all cross-border claims plus foreign offices’ local claims on residents in both local and foreign currencies; immediate risk claims (expressed by the BIS as claims on an immediate borrower basis) cover claims based on the country where the immediate counterparty resides; and ultimate risk claims cover immediate exposures adjusted (via guarantees and other risk transfers) to reflect the location of the ultimate counterparty/risk.\r\n\r\nForeign offices include the overseas branches, subsidiaries and joint ventures of a bank (or RFC between March 2003 and September 2010).\r\n\r\nRisk transfers are those transfers of risk from the country of the immediate borrower to the country of ultimate risk as a result of guarantees, collateral, and where the counterparty is a legally dependent branch of a bank headquartered in another country. The risk reallocation includes loans to Australian borrowers that are guaranteed by foreign entities and therefore represent outward risk transfers from Australia, which increase the ultimate exposure to the country of the guarantor. Similarly, foreign lending that is guaranteed by Australian entities is reported as an inward risk transfer to Australia, which reduces the ultimate exposure to the country of the foreign borrower. The risk reallocation also includes transfers between different economic sectors (banks, public sector and non-bank private sector) in the same country. \r\n\r\nForeign claims on an ultimate risk basis are shown for the following types of reporting entity: Australian-owned banks (i.e. those with their parent entity legally incorporated in Australia); foreign subsidiary banks; branches of foreign banks; RFCs; and Australian-owned entities (i.e. Australian-owned banks and RFCs). The RFC data are only available between March 2003 and September 2010.\r\n\r\n‘Foreign claims (ultimate risk basis) – Aust-owned entities’ is also reported in USD equivalent amounts, using the end-quarter AUD/USD exchange rate from statistical table F11.\r\n

2003年3月，银行及选定的注册金融公司（RFC）开始通过ARF/RRF 231《国际风险敞口》向澳大利亚审慎监管局（APRA）报告其国际资产、负债及国家风险敞口。该申报数据是澳大利亚向国际清算银行（BIS）提供的国际银行业统计（IBS）数据收集的基础。APRA于2010年9月后停止了对RFC的数据收集。

IBS数据基于《BIS国际金融统计指南》中所述的方法（详见http://www.bis.org/statistics/intfinstatsguide.pdf；第二部分 国际银行业统计）。BIS网站上公布的澳大利亚及其他国家的数据以美元（USD）计价。

数据按季度末时点记录。

本统计表包含两个数据工作表——一个以澳元（AUD）计价，另一个以美元（USD）计价。

IBS数据包含两类：区位数据（用于衡量银行及金融中心在国际资本流动中介中的作用）和合并数据（可用于监测各国银行体系的国家风险敞口）。本统计表仅报告合并数据。

‘银行及RFC合计’亦采用统计表F11中的季度末澳元/美元汇率折算为等值美元报告。

本统计表中的合并数据反映澳大利亚境内运营的银行（及2003年3月至2010年9月期间的RFC）的国际风险敞口。此处所包含的资产类型与统计表B12.1中的区位数据一致，但合并数据与区位数据存在三方面关键差异：一是排除了对澳大利亚居民的外币头寸（区位数据包含此类头寸）；二是同一机构不同部门间的债权（如总行与其子公司之间）按净额列报（区位数据中包括集团内部头寸在内的所有头寸均按总额列报）；三是表内衍生品未纳入国际债权或外国债权，而是在统计表B13.2的‘衍生品’项下单独列报。外资控股申报主体按非合并基础报告数据。

合并数据按风险敞口类型划分：‘国际债权’指所有跨境债权加上境外机构对当地居民的外币本地债权；‘外国债权’指所有跨境债权加上境外机构对当地居民的本外币本地债权；‘直接风险债权’（BIS表述为‘基于直接借款人的债权’）涵盖基于直接交易对手所在国家的债权；‘最终风险债权’则是经担保及其他风险转移调整后的直接敞口，以反映最终交易对手/风险的所在地。

境外机构包括银行（及2003年3月至2010年9月期间的RFC）的海外分行、子公司及合资企业。

风险转移是指因担保、抵押品，或交易对手为总部位于他国的银行之法律附属分行等原因，导致风险从直接借款人所在国转移至最终风险所在国的情形。风险重新分配包括：向澳大利亚借款人发放的、由外国实体担保的贷款（此类贷款代表澳大利亚的对外风险转移，会增加对担保方所在国的最终敞口）；同理，外国实体发放的、由澳大利亚实体担保的贷款被列为澳大利亚的对内风险转移，会减少对外国借款人所在国的最终敞口。风险重新分配还包括同一国家内不同经济部门（银行、公共部门及非银行私营部门）之间的转移。

最终风险基础上的外国债权按以下申报主体类型列报：澳大利亚本土银行（即母公司在澳大利亚合法注册成立的银行）、外资子银行、外资银行分行、RFC，以及澳大利亚本土实体（即澳大利亚本土银行及RFC）。RFC数据仅在2003年3月至2010年9月期间可用。

‘最终风险基础上的外国债权——澳大利亚本土实体’亦采用统计表F11中的季度末澳元/美元汇率折算为等值美元报告。