Banks – Consolidated Group off-balance Sheet Business

These data are derived from returns submitted to the Australian Prudential Regulation Authority (APRA) by banks authorised under the _Banking Act 1959_. APRA assumed responsibility for the supervision and regulation of banks on 1 July 1998. Data prior to that date were submitted to the RBA.\r\n\r\nPrior to March 2002, banks reported quarterly to APRA on the Off-balance Sheet Business Return. From that date until the end of 2007, banks reported quarterly on ARF 112.2: Capital Adequacy – Off-balance Sheet Business. Following the introduction of a new capital framework (Basel II) on 1 January 2008, the data between March 2008 and March 2011 were reported on either ARF 112.2: Capital Adequacy – Off-balance Sheet Business, ARF 112.2A: Standardised Credit Risk – Off-balance Sheet Exposures, or ARF 118.0: Off-balance Sheet Business, depending on whether the bank had been approved by APRA to use a Basel II advanced approach to credit risk. Following the revocation of Australian Prudential Standard APS150 on 30 June 2011, banks using the advanced approach to credit risk have been required to report data with reference to the Basel II framework. From June 2011, data are reported on ARF 112.2A: Standardised Credit Risk – Off-balance Sheet Exposures, ARF 118.0: Off-balance Sheet Business, or ARF 118.1: Other Off-balance Sheet Exposures, depending on whether the bank has been approved by APRA to use a Basel II advanced approach to credit risk.\r\n\r\n‘Consolidated group’, for a locally incorporated bank, refers to the global operations of the bank and its subsidiaries, excluding those involved in insurance, funds management/trustee and non-financial business. For a foreign bank authorised to operate in Australia as a branch, the data relate to the operations of the branch only.\r\nFigures are as at the last business day of the quarter and refer to the principal amount (face value) of the transaction.\r\n\r\nFrom March 2002, banks are required to report separately activity in the banking and trading books for interest rate contracts, foreign exchange contracts, and other derivative contracts. Banking and trading book figures are added to produce the data reported in the table. Before March 2002, exposures were netted across the banking and trading books (except credit derivatives). This has necessitated a break in the series.\r\n\r\n‘Direct credit substitutes’ covers any irrevocable obligations that carry the same credit risk as a direct extension of credit. This includes the issue of guarantees, confirmation of letters of credit, standby letters of credit serving as financial guarantees for loans, securities and any other financial liabilities, and certain bills endorsed under bill endorsement lines. ‘Direct credit substitutes’ does not include credit derivatives, which are shown separately.\r\n\r\n‘Trade- and performance-related items’ covers contingent liabilities arising from trade-related obligations secured against an underlying shipment of goods and any irrevocable obligations to make a payment to a third party if a counterparty fails to perform a contractual non-monetary obligation. This includes documentary letters of credit issued, acceptances on trade bills, shipping guarantees issued, issue of performance bonds, bid bonds, warranties, indemnities, standby letters of credit in relation to a non-monetary obligation of a counterparty under a particular transaction, and any other trade- and performance-related items.\r\n\r\n‘Commitments and other non-market-related items’ includes lending of securities or posting of securities as collateral, assets sold with recourse, forward asset purchases, partly paid shares and securities, placements of forward deposits, underwriting facilities, standby lines of credit, redraw facilities, undrawn credit card facilities, and all other non-market-related off-balance sheet items.\r\n\r\n‘Interest rate contracts – OTC forwards’ covers single currency over-the-counter interest rate forwards including forward rate agreements.\r\n\r\n‘Interest rate contracts – OTC swaps’ covers single currency over-the-counter interest rate swaps.\r\n\r\n‘Interest rate contracts – Other’ covers other single currency over-the-counter and exchange-traded interest rate contracts including interest rate options written and purchased.\r\n\r\n‘Foreign exchange contracts – OTC forwards’ covers over-the-counter foreign exchange forwards including foreign exchange forward contracts involving gold.\r\n\r\n‘Foreign exchange contracts – OTC swaps’ covers over-the-counter foreign exchange swaps including cross currency interest rate swaps and foreign exchange swap contracts involving gold.\r\n\r\n‘Foreign exchange contracts – Other’ covers other over-the-counter and exchange-traded foreign exchange contracts including other foreign exchange contracts involving gold.\r\n\r\n‘Credit derivatives’ covers all credit derivatives contracts, both where protection is purchased and protection is sold. Banks were required to report credit derivatives exposure to APRA from June 2000 following a change to the Off-balance Sheet Business Return. This has necessitated a break in the series.\r\n\r\n‘Other off-balance sheet business’ covers equity contracts including written and purchased options positions, derivatives based on gold and precious metals, base metals, energy and other commodities, and all other derivative activity.

这些数据源自根据《1959年银行法》获得授权的银行提交给澳大利亚审慎监管局（Australian Prudential Regulation Authority, APRA）的申报表。澳大利亚审慎监管局（APRA）于1998年7月1日起承接了对银行的监管职责，在此之前的相关数据均提交给澳大利亚储备银行（Reserve Bank of Australia, RBA）。

2002年3月之前，银行按《表外业务申报表》向APRA按季度报送数据；自该时点起至2007年末，银行通过ARF 112.2《资本充足性——表外业务》按季度报送相关信息。2008年1月1日巴塞尔II（Basel II）新资本框架实施后，2008年3月至2011年3月期间的数据需根据银行是否获得APRA批准采用巴塞尔II信用风险高级计量法，分别通过ARF 112.2《资本充足性——表外业务》、ARF 112.2A《标准化信用风险——表外风险敞口》或ARF 118.0《表外业务》报送。2011年6月30日澳大利亚审慎监管标准APS150废止后，采用信用风险高级计量法的银行需按照巴塞尔II框架报送数据；自2011年6月起，数据需根据银行是否获得APRA批准采用巴塞尔II信用风险高级计量法，分别通过ARF 112.2A《标准化信用风险——表外风险敞口》、ARF 118.0《表外业务》或ARF 118.1《其他表外风险敞口》报送。

对于本地注册银行而言，“合并集团”指银行及其附属机构的全球运营业务，但不包括从事保险、资金管理/受托及非金融业务的主体。对于获得授权在澳大利亚以分行形式运营的外国银行，数据仅涵盖该分行的业务。

统计时点为季度最后一个营业日，数据为交易的本金金额（面值）。

2002年3月起，银行需分别报送银行账簿与交易账簿中利率合约、外汇合约及其他衍生合约的业务活动。报表披露的汇总数据为银行账簿与交易账簿数据的合计值。2002年3月之前，银行账簿与交易账簿的风险敞口（信用衍生品除外）已进行净额结算，这导致数据序列出现断点。

“直接信用替代工具”涵盖所有与直接授信具有相同信用风险的不可撤销义务，包括担保发行、信用证保兑、为贷款及证券提供金融担保的备用信用证、其他各类金融负债，以及根据票据背书额度开展的特定票据背书行为。直接信用替代工具不包括信用衍生品，后者单独披露。

“贸易及履约相关项目”涵盖源于以实际货物装运为担保的贸易相关义务的或有负债，以及当交易对手未能履行合同约定的非货币义务时向第三方支付款项的不可撤销义务。具体包括已开立的跟单信用证、贸易汇票承兑、已出具的航运保函、履约保函、投标保函、保证书、赔偿函、针对特定交易中交易对手非货币义务的备用信用证，以及其他所有贸易及履约相关项目。

“承诺及其他非市场相关项目”包括证券出借或作为担保品提交的证券、附追索权的资产出售、远期资产收购、部分缴付的股份及证券、远期存款安排、承销额度、备用信贷额度、重贷额度、未使用的信用卡额度，以及所有其他非市场类表外项目。

“利率合约——场外远期”涵盖单币种场外交易（over-the-counter, OTC）利率远期合约，包括远期利率协议。

“利率合约——场外互换”涵盖单币种场外交易（over-the-counter, OTC）利率互换合约。

“利率合约——其他”涵盖其他单币种场外交易及交易所交易的利率合约，包括已卖出及已买入的利率期权。

“外汇合约——场外远期”涵盖场外交易外汇远期合约，包括涉及黄金的外汇远期合约。

“外汇合约——场外互换”涵盖场外交易外汇互换合约，包括交叉货币利率互换及涉及黄金的外汇互换合约。

“外汇合约——其他”涵盖其他场外交易及交易所交易的外汇合约，包括其他涉及黄金的外汇合约。

“信用衍生品”涵盖所有信用衍生品合约，包括买入保护及卖出保护的情形。2000年6月《表外业务申报表》修订后，银行需向APRA报送信用衍生品风险敞口数据，这导致数据序列出现断点。

“其他表外业务”涵盖股权合约（包括已卖出及已买入的期权头寸）、基于黄金、贵金属、基本金属、能源及其他大宗商品的衍生品，以及所有其他衍生业务活动。