Banks – Consolidated Group Capital

\n\nThese data are derived from returns submitted to the Australian Prudential\nRegulation Authority (APRA) by banks authorised under the _Banking ActA\n1959_. APR assumed responsibility for the supervision and regulation of banks\non 1 July 1998. Data prior to that date were submitted to the RBA.\n\nPrior to March 2002, banks reported to APR on the _Capital Adequacy Return_.\nFrom that date, banks report quarterly on _ARF 110.0: Capital Adequacy_.\nFollowing the introduction of a new capital framework (Basel II) on 1 January\n2008, the data from March 2008 contain significant breaks. For details of the\nBasel II framework, refer to APR prudential standards APS 110aAPS 116, APS\n120 and APS 150. For detailed definitions of the capital components listed\nbelow, refer to APS 111.\n\naConsolidated groupa, for a locally incorporated bank, refers to the global\noperations of the bank and its subsidiaries, excluding those involved in\ninsurance, funds management/trustee and non-financial business.\n\nThis table excludes data of foreign banks authorised to operate in Australia\nas branches.\n\nMeasures of capital are net of deductions such as future income tax benefits,\nintangible assets, investments in non-consolidated subsidiaries, holdings of\nother banksa capital instruments and other assets that are not eligible for\ninclusion in capital.\n\nThe breaks in Tier 1 and Tier 2 capital in March 2008 are largely due to\nchanges in the items that banks are required to deduct from capital. Under\nBasel II, there are a number of new deductions from Tier 1 and Tier 2 capital,\nand amounts that were previously deducted from the capital base are instead\ngenerally deducted half from Tier 1 capital and half from Tier 2 capital.\n\naTier 1a capital consists of aShare capitala and other Tier 1 capital items.\n\naShare capitala comprises the paid-up value of ordinary shares and non-\ninnovative Tier 1 capital instruments such as irredeemable preference shares\non which dividends are non-cumulative.\n\nOther Tier 1 capital includes retained earnings, certain reserves and\ninnovative Tier 1 capital instruments up to certain limits.\n\naTier 2a capital consists of aUpper Tier 2a capital and lower Tier 2 capital.\n\naUpper Tier 2a capital includes perpetual cumulative preference shares,\nmandatory convertible notes and subordinated debt, excess Tier 1 capital\ninstruments, and revaluation reserves of premises, securities and other\nassets. Under Basel I and the standardised approach to credit risk under Basel\nII, upper Tier 2 capital also includes the eligible amount of provisions for\ncredit losses (up to a maximum of 1.25 per cent of risk-weighted assets).\nBanks using the Basel II internal ratings based approach can include any\nexcess of eligible provisions over the amount of their expected losses in\nupper Tier 2 capital (up to a limit of 0.6 per cent of risk-weighted assets).\n\nLower Tier 2 capital includes limited life redeemable preference shares, term\nsubordinated debt and other similar instruments; it cannot exceed 50 perA\ncent of Tier 1 capital.\n\naTier 2a capital cannot exceed aTier 1a capital.\n\nUnder Basel I, the aTotal capital basea is calculated as the sum of net Tier 1\nand net Tier 2 capital minus additional capital deductions. Under Basel II,\nthe aTotal capital basea is the sum of net Tier 1 and net Tier 2 capital.\n\naRisk-weighted assetsa comprise a acredit riska component and a amarket risk\nand other exposuresa component. Basel II led to significant changes in the\ncalculation of credit risk weights. Under Basel II, banks must also calculate\nan explicit charge for operational risk, which is included in amarket risk and\nother exposuresa from March 2008.\n\naOn-balance sheeta assets represent the risk-weighted gross amounts of banking\nbook assets.\n\naOff-balance sheeta assets represent the risk-weighted credit equivalent\namounts of commitments, derivatives and other business considered to be aoff-\nbalance sheeta prior to the introduction of AIFRS.\n\naTier 1 capital ratioa refers to Tier 1 capital expressed as a proportion of\ntotal risk-weighted assets.\n\naTotal capital base ratioa refers to the capital base as a proportion of total\nrisk-weighted assets.\n\n

本数据集衍生自根据《1959年银行法》（Banking Act 1959）获得授权的银行向澳大利亚审慎监管局（Australian Prudential Regulation Authority, APRA）提交的申报材料。澳大利亚审慎监管局自1998年7月1日起承接银行监管职责，此前相关数据均提交予澳大利亚储备银行（Reserve Bank of Australia, RBA）。

2002年3月之前，银行需通过《资本充足率申报》（Capital Adequacy Return）向APRA报送数据；自此之后，银行需按季度提交《ARF 110.0：资本充足率》（ARF 110.0: Capital Adequacy）申报材料。2008年1月1日巴塞尔协议II（Basel II）新资本框架实施后，2008年3月起的数据存在显著断点。关于巴塞尔II框架的详细说明，请参阅APRA审慎标准APS 110、APS 116、APS 120及APS 150；关于下文所列资本组成部分的明确定义，请参阅APS 111。

对于本地注册银行而言，合并集团（Consolidated group）指该银行及其附属机构的全球运营范围，但不包括涉及保险、资金管理/信托及非金融业务的主体。

本表格不包含获授权在澳大利亚以分行形式运营的外资银行数据。

各类资本计量均已扣除相关项目，包括未来所得税收益、无形资产、对非合并附属机构的投资、持有其他银行的资本工具，以及其他不符合资本计入要求的资产。

2008年3月一级资本（Tier 1 capital）与二级资本（Tier 2 capital）的断点主要源于银行需从资本中扣除的项目发生变更。根据巴塞尔II的要求，一级与二级资本需新增多项扣除项，且此前从资本基础中全额扣除的项目，如今通常分别按50%的比例从一级资本和二级资本中扣除。

一级资本（Tier 1 capital）由普通股股本（Share capital）及其他一级资本项目构成。

普通股股本（Share capital）包括普通股的实缴价值，以及股息非累积的不可赎回优先股等非创新型一级资本工具。

其他一级资本包括留存收益、特定储备，以及符合限额要求的创新型一级资本工具。

二级资本（Tier 2 capital）由上层二级资本（Upper Tier 2 capital）与下层二级资本构成。

上层二级资本包括永久累积优先股、强制可转换票据与次级债务、超额一级资本工具，以及不动产、证券及其他资产的重估储备。根据巴塞尔I及巴塞尔II下信用风险的标准法，上层二级资本还包括符合资格的信用损失拨备（最高不超过风险加权资产的1.25%）。采用巴塞尔II内部评级法的银行，可将符合资格的拨备超出预期损失的部分计入上层二级资本（最高不超过风险加权资产的0.6%）。

下层二级资本包括有限期限的可赎回优先股、定期次级债务及其他类似工具，其规模不得超过一级资本的50%。

二级资本（Tier 2 capital）规模不得超过一级资本（Tier 1 capital）。

根据巴塞尔I的规则，总资本基础（Total capital base）为净一级资本与净二级资本之和，再扣除额外的资本扣除项；根据巴塞尔II的规则，总资本基础则为净一级资本与净二级资本的总和。

风险加权资产（Risk-weighted assets）包括信用风险（credit risk）模块与市场风险及其他风险敞口（market risk and other exposures）模块。巴塞尔II对信用风险权重的计算方式带来了显著变更。根据巴塞尔II的要求，银行还需为操作风险计提明确的资本要求，自2008年3月起，该部分资本要求被纳入市场风险及其他风险敞口模块。

表内资产（On-balance sheet assets）指银行账簿资产的风险加权账面总额。

表外资产（Off-balance sheet assets）指在澳大利亚国际财务报告准则（Australian International Financial Reporting Standards, AIFRS）实施前，被归类为表外业务的承诺、衍生品及其他业务的风险加权信用等价金额。

一级资本比率（Tier 1 capital ratio）指一级资本占总风险加权资产的比例。

总资本基础比率（Total capital base ratio）指总资本基础占总风险加权资产的比例。