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SUNCORP GROUP LIMITED Interim / Quarterly Report 2019

May 7, 2019

65879_rns_2019-05-07_e9315b3d-7b5a-4abc-a8aa-e93153b021a4.pdf

Interim / Quarterly Report

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ASX announcement

8 May 2019

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Suncorp Bank APS330 Update

Suncorp Group (ASX: SUN | ADR: SNMCY) provided its quarterly update as at 31 March 2019, as required under the Australian Prudential Standard 330.

Suncorp’s total lending portfolio ended the March quarter at $58.9bn, up 1.0% from March 2018, and down 0.5% from December 2018.

Suncorp Banking and Wealth CEO, David Carter said growth in the business lending portfolios was offset by a $314 million contraction in home lending, amid increased price-driven competition and a continued credit market slowdown.

“Over this time, we have maintained focus on asset quality, managing our margin and supporting the broker channel, including initiatives to improve operational efficiencies.

“We expect home and business lending growth to improve in the quarter ending June 2019, particularly following Suncorp’s $3 billion lending pledge to the small business and agribusiness sectors, providing these important market segments access to credit to invest and grow.

“Hardship applications relating to floods in Townsville, contributed to an increase in home loans in arrears. We know from experience with past flood events, that the increase in arrears is temporary, with most customers successfully recovering after approximately six months.

“Additionally, during the quarter, the Bank has provided support to agribusiness customers materially impacted by significant weather events,” Mr Carter said.

Mr Carter said the Bank continued to target sustainable business with acceptable margins and risk and maintained a strong balance sheet.

“We remain selective in our target markets and have maintained a high-quality lending portfolio. Our diversified, flexible and stable funding base allowed us to further bolster our balance sheet with the recent completion of an offshore USD senior unsecured transaction of $500 million.

“We expect the ongoing investment in digital enhancements and payment capabilities that improve the banking experience for our customers to continue to deliver at-call deposits growth in the final quarter and beyond,” Mr Carter said.

Following payment of the 2019 financial year interim dividend to Suncorp Group, Banking’s Common Equity Tier 1 (CET1) ratio of 9.10% reflects a robust capital position, above the target operating range of 8.5% to 9.0%.

Ends

Ends Ends
For more information contact:
Media Fiona Bednarz +61 427 189 795
[email protected]
Analysts and Kelly Hibbins +61 414 609 192
Investors +61 2 8121 9208
[email protected]

Suncorp Group Limited | ABN 66 145 290 124 | Level 28, 266 George Street, Brisbane Qld 4000 1 suncorpgroup.com.au

SUNCORP GROUP LIMITED SUNCORP BANK APS 330

FOR THE QUARTER ENDED 31 MARCH 2019

RELEASE DATE: 8 MAY 2019

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Suncorp Group Limited

ABN 66 145 290 124

SUNCORP

APS 330

BASIS OF PREPARATION

This document has been prepared by Suncorp Bank to meet the disclosure obligations under the Australian Prudential Regulation Authority ( APRA ) Australian Prudential Standard ( APS ) 330 Public Disclosure .

Suncorp Bank is represented by Suncorp-Metway Limited ( SML ) and its subsidiaries. SML is an authorised deposit-taking institution ( ADI ) and a wholly owned subsidiary of Suncorp Group Limited. Suncorp Group is represented by Suncorp Group Limited and its subsidiaries.

Other than statutory information required by a regulator (including APRA), all financial information is measured in accordance with Australian Accounting Standards. All figures have been quoted in Australian dollars and have been rounded to the nearest million.

This document has not been audited nor reviewed in accordance with Australian Auditing Standards. It should be read in conjunction with Suncorp Group’s consolidated annual and interim financial reports which have been either audited or reviewed in accordance with Australian Auditing Standards.

Figures relate to the quarter ended 31 March 2019 (unless otherwise stated) and should be read in conjunction with other information concerning Suncorp Group filed with the Australian Securities Exchange ( ASX ).

DISCLAIMER

This report contains general information which is current as at 8 May 2019. It is information given in summary form and does not purport to be complete.

It is not a recommendation or advice in relation to the Suncorp Group and Suncorp Bank or any product or service offered by its entities. It is not intended to be relied upon as advice to investors or potential investors, and does not consider the investment objectives, financial situation or needs of any particular investor. These should be considered, with or without professional advice, when deciding if an investment is appropriate.

The information in this report is for general information only. To the extent that the information may constitute forward-looking statements, the information reflects Suncorp Group’s intent, belief or current expectations with respect to our business and operations, market conditions, results of operations and financial condition, capital adequacy, specific provisions and risk management practices at the date of this report. Such forward-looking statements are not guarantees of future performance and involve known and unknown risks and uncertainties, many of which are beyond Suncorp Group’s control, which may cause actual results to differ materially from those expressed or implied.

Suncorp Group and Suncorp Bank undertake no obligation to update any forward-looking statement to reflect events or circumstances after the date of this report (subject to ASX disclosure requirements).

Registered office

Investor Relations

Level 28, 266 George Street Kelly Hibbins Jatin Khosla Brisbane Queensland 4000 EGM Investor Relations EM Investor Relations suncorpgroup.com.au 0414 609 192 0439 226 872 (02) 8121 9208 (07) 3362 1322 [email protected] [email protected]

PAGE 2

AS AT 31 MARCH 2019

SUNCORP

APS 330

TABLE OF CONTENTS

Basis of preparation ................................................................................................................................................ 2 Overview ................................................................................................................................................................ 4 Outlook ................................................................................................................................................................... 4 Loans and advances ............................................................................................................................................... 5 Impairment losses on loans and advances ............................................................................................................... 6 Impaired assets ...................................................................................................................................................... 6 Non-performing loans.............................................................................................................................................. 7 Provision for impairment .......................................................................................................................................... 8 Gross non-performing loans coverage by portfolio.................................................................................................... 9 Appendix 1 – APS 330 Tables ............................................................................................................................... 10 Appendix 2 – Definitions ........................................................................................................................................ 21

PAGE 3

AS AT 31 MARCH 2019

SUNCORP

APS 330

OVERVIEW

The total lending portfolio ended the March quarter at $58.9bn, up 1.0% from March 2018 and down 0.5% from December 2018. The commercial portfolio grew by 0.2% over the quarter to $6.7bn and continues to be well diversified and weighted towards lending facilities less than $5m. The agribusiness portfolio grew by 0.4% to $4.4bn despite significant weather events in some areas during the quarter.

Growth in the business lending portfolios was offset by a $314m contraction in home lending amidst ongoing and intense price-driven competition and a continued slow-down in the credit market. During the March quarter, Banking focused on strengthening broker partnerships, supporting first home buyers and implementing initiatives to improve operational efficiencies. At the end of the quarter, the home lending portfolio was conservatively positioned as follows:

  • Owner occupier: 72%, Investor: 28%

  • Principal and Interest: 79%, Interest Only 21%

  • LVR <80%: 79%, LVR>80%: 21%

Banking continues to remain selective in its target markets, maintaining a high-quality lending portfolio. A net positive impairment recovery of $2m over the quarter was primarily underpinned by improvements in the commercial lending portfolio’s risk profile, following favourable migration across the credit stages as assessed under AASB 9.

Past due loans which are not impaired increased by 2.5% to $537m over the quarter. The increase in arrears was mainly attributable to major weather events, including floods in Townsville and across NorthWest Queensland that occurred during the quarter. Past experience with flood events suggests the increase in arrears is temporary, with the majority of customers successfully recovering after a period of approximately six months.

On average, the 90 day Bank Bill Swap Rate (BBSW) was 1.95% in the March quarter, compared to 1.97% in the previous quarter. The reduction in BBSW since mid March provided some relief in wholesale funding costs. Suncorp has maintained a measured approach to the management of funding and liquidity risk to support a sustainable funding profile. During the quarter, Banking utilised its diversified, flexible and stable funding base to complete an offshore USD senior unsecured transaction of $500m to further strengthen the balance sheet. Banking’s focus on growing the deposit portfolio continued, with enhanced digital functionality delivered in March. Strong growth in at-call deposits was achieved at a rate materially above system against a retracting deposit market. The Net Stable Funding Ratio (NSFR) was 112% as at 31 March 2019, comfortably above the target of 105%.

Following payment of the 2019 financial year interim dividend to Suncorp Group, Banking’s Common Equity Tier 1 (CET1) ratio of 9.10% reflects a robust capital position, above the target operating range of 8.5% to 9.0%.

OUTLOOK

Suncorp is targeting above system growth in at-call customer deposits in Q4FY19, leveraging the investment in enhanced digital and payment capabilities to improve customer experiences. Despite wholesale funding costs starting to ease, sustained pressure from price-driven mortgage competition is expected to result in a FY19 net interest margin at, or just below, the bottom end of the 1.80% to 1.90% target range.

Total lending growth is expected to improve in Q4FY19 and Suncorp will continue to manage the portfolio mix and target sustainable business with acceptable margins and risk. It is anticipated that the home lending market will be impacted by the continued tightening of serviceability and lending standards across the industry, as well as reducing demand and declining confidence in the property sector. The agribusiness portfolio is expected to benefit from an improvement in agricultural conditions following recent widespread rainfall. In March, Suncorp announced a commitment to lend an additional $3bn to small business and agribusiness customers, ensuring availability of credit to these segments.

Suncorp will continue to maintain a prudent risk appetite, with no material changes anticipated in any segment. Impairment losses are expected to remain below the bottom end of the through-the-cycle operating range of 10 to 20 basis points of gross loans and advances in FY19.

PAGE 4

AS AT 31 MARCH 2019

SUNCORP

APS 330

LOANS AND ADVANCES

LOANS AND ADVANCES
Mar-19 Mar-19
Mar-19 Dec-18 Mar-18 vs Dec-18 vs Mar-18
$M $M $M % %
Housing loans 40,569 40,663 40,929 (0.2) (0.9)
Securitised housingloans and covered bonds 7,099 7,319 6,372 (3.0) 11.4
Total housing loans 47,668 47,982 47,301 (0.7) 0.8
Consumer loans 155 162 251 (4.3) (38.2)
Retail loans 47,823 48,144 47,552 (0.7) 0.6
-
Commercial (SME) 6,675 6,662 6,300 0.2 6.0
Agribusiness 4,380 4,364 4,453 0.4 (1.6)
Total Business loans 11,055 11,026 10,753 0.3 2.8
Total lending 58,878 59,170 58,305 (0.5) 1.0
-
Other lending 4 6 13 (33.3) (69.2)
Gross loans and advances 58,882 59,176 58,318 (0.5) 1.0
Provision for impairment (138) (145) (131) (4.8) 5.3
Total loans and advances 58,744 59,031 58,187 (0.5) 1.0
Credit-risk weighted assets 27,561 27,584 27,259 (0.1) 1.1
-
Geographical breakdown - Total lending -
Queensland 31,228 31,266 30,550 (0.1) 2.2
New South Wales 15,798 15,904 15,533 (0.7) 1.7
Victoria 5,976 6,063 6,119 (1.4) (2.3)
Western Australia 3,496 3,528 3,662 (0.9) (4.5)
South Australia and other 2,380 2,409 2,441 (1.2) (2.5)
Outside of Queensland loans 27,650 27,904 27,755 (0.9) (0.4)
Total lending 58,878 59,170 58,305 (0.5) 1.0

PAGE 5

AS AT 31 MARCH 2019

SUNCORP

APS 330

IMPAIRMENT LOSSES ON LOANS AND ADVANCES

Quarter Ended Mar-19 Mar-19
Mar-19 Dec-18 Mar-18 vs Dec-18 vs Mar-18
$M $M $M % %
Collective provision for impairment (7) 6 (1) (216.7) 600.0
Specific provision for impairment 3 2 3 50.0 -
Actual net w rite-offs 2 2 - - n/a
Impairment losses (2) 10 2
Impairment losses to gross loans and
advances(annualised) 0.00% 0.02% 0.01%

IMPAIRED ASSETS

IMPAIRED ASSETS
Quarter Ended Mar-19 Mar-19
Mar-19 Dec-18 Mar-18 vs Dec-18 vs Mar-18
$M $M $M % %
Retail lending 58 61 49 (4.9) 18.4
Agribusiness lending 37 37 50 - (26.0)
Commercial/SME lending 65 66 41 (1.5) 58.5
Gross impaired assets 160 164 140 (2.4) 14.3
Specificprovision for impairment (34) (34) (38) - (10.5)
Net impaired assets 126 130 102 (3.1) 23.5

PAGE 6

AS AT 31 MARCH 2019

SUNCORP

APS 330

NON-PERFORMING LOANS

NON-PERFORMING LOANS
Quarter Ended Mar-19 Mar-19
Mar-19 Dec-18 Mar-18 vs Dec-18 vs Mar-18
$M $M $M % %
Gross balances of individually impaired loans
Gross impaired assets 160 164 140 (2.4) 14.3
Specificprovision for impairment (34) (34) (38) - (10.5)
Net impaired assets 126 130 102 (3.1) 23.5
Size of gross individually impaired assets
Less than one million 43 43 47 - (8.5)
Greater than one million but less than ten million 102 106 77 (3.8) 32.5
Greater than ten million 15 15 16 - (6.3)
Gross impaired assets 160 164 140 (2.4) 14.3
-
Past due loans not shown as impaired assets 537 524 453 2.5 18.5
- -
Gross non-performing loans 697 688 593 1.3 17.5
Analysis of movements in gross individually impaired
assets
Balance at the beginning of the period 164 140 136 17.1 20.6
Recognition of new impaired assets 13 41 22 (68.3) (40.9)
Increases in previously recognised impaired assets 1 1 1 - -
Impaired assets w ritten off/sold during the period (2) (5) (1) (60.0) 100.0
Impaired assets w hich have been reclassed as performing
assets or repaid (16) (13) (18) 23.1 (11.1)
Balance at the end of theperiod 160 164 140 (2.4) 14.3

PAGE 7

AS AT 31 MARCH 2019

SUNCORP

APS 330

PROVISION FOR IMPAIRMENT

Mar-19 Mar-19
Mar-19 Dec-18 Mar-18(1) vs Dec-18 vs Mar-18
$M $M $M % %
Collective provision
Balance at the beginning of the period 111 105 94 5.7 18.1
Charge against impairment losses (7) 6 (1) (216.7) 600.0
Balance at the end of theperiod 104 111 93 (6.3) 11.8
Specific provision
Balance at the beginning of the period 34 38 37 (10.5) (8.1)
Charge against impairment losses 3 2 3 50.0 -
Impairment provision w ritten off (2) (5) (1) (60.0) 100.0
Unw ind of discount (1) (1) (1) - -
Balance at the end of theperiod 34 34 38 - (10.5)
Totalprovision for impairment - Banking activities 138 145 131 (4.8) 5.3
Equity reserve for credit loss (ERCL)
Balance at the beginning of the period 111 103 84 7.8 32.1
Transfer(to)from retained earnings (11) 8 (1) (237.5) 1,000.0
Balance at the end of theperiod 100 111 83 (9.9) 20.5
Pre-tax equivalent coverage 143 159 119 (10.1) 20.2
Total provision for impairment and equity reserve for
credit loss - Banking activities 281 304 250 (7.6) 12.4
% % %
Specific provision for impairment expressed as a
percentage ofgross impaired assets 21.3 20.7 27.1
Provision for impairment expressed as a percentage of
gross loans and advances are as follows:
Collective provision 0.18 0.19 0.16
Specific provision 0.06 0.06 0.07
Total provision 0.24 0.25 0.23
ERCL coverage 0.24 0.27 0.20
Totalprovision and ERCL coverage 0.48 0.51 0.43

(1)Changes in recognition and measurement resulting from the adoption of AASB 9 Financial Instruments are reflected in all reporting periods from 1 July 2018 onw ards. Prior to 1 July 2018, recognition and measurement of provision for impairment is under AASB 139 Financial Instruments: Recognition and Measurement.

PAGE 8

AS AT 31 MARCH 2019

SUNCORP

APS 330

GROSS NON-PERFORMING LOANS COVERAGE BY PORTFOLIO

PORTFOLIO
31-Mar-19 (AASB 9) Total provision
Past due Impaired Specific Collective ERCL (pre-tax and ERCL
loans assets provision provision equivalent) coverage1
$M $M $M $M $M %
Retail lending 486 58 8 37 60 19%
Agribusiness lending 25 37 9 26 11 74%
Commercial/SME lending 26 65 17 41 72 143%
Total 537 160 34 104 143 40%
31-Dec-18 (AASB 9) Total provision
Past due Impaired Specific Collective ERCL (pre-tax and ERCL
loans assets provision provision equivalent) coverage1
$M $M $M $M $M %
Retail lending 479 61 8 37 66 21%
Agribusiness lending 14 37 10 28 11 96%
Commercial/SME lending 31 66 16 46 82 148%
Total 524 164 34 111 159 44%

1 Computed as: (ERCL (pre-tax) + Collective provision + Specific provision) / (Past due loans + Impaired assets)

PAGE 9

AS AT 31 MARCH 2019

SUNCORP

APS 330

APPENDIX 1 – APS 330 TABLES

  • Table 1: Capital disclosure template – not applicable for this reporting period. This table was disclosed in the December 2018 reporting period.

  • Table 2: Main features of capital instruments

  • Table 3: Capital adequacy

  • Table 4: Credit risk

  • Table 5: Securitisation exposures

  • Table 20: Liquidity Coverage Ratio Disclosure

TABLE 2: MAIN FEATURES OF CAPITAL INSTRUMENTS

Attachment B of APS 330 details the continuous disclosure requirements for the main features of all capital instruments included in Suncorp Bank’s regulatory capital.

The Suncorp Group’s main features of capital instruments are updated on an ongoing basis and are available at http://www.suncorpgroup.com.au/investors/reports.

The full terms and conditions of all of Suncorp Group’s regulatory capital instruments are available at http://www.suncorpgroup.com.au/investors/securities[1] .

1 The published full terms and conditions represent the comparable capital instruments issued by Suncorp Group Limited to external investors. The terms of these instruments may differ slightly to those instruments issued by the regulatory Level 2 group.

PAGE 10

SUNCORP

APS 330

TABLE 3: CAPITAL ADEQUACY

Avg risk
Carrying value w eight Risk Weighted Assets
Mar-19 Dec-18 Mar-19 Mar-19 Dec-18
$M $M % $M $M
On-balance sheet credit risk-weighted assets
Cash items 434 369 - 2 -
Claims on Australian and foreign governments 2,411 2,905 - - -
Claims on central banks, international banking
agencies, regional development banks, ADIs and 1,113 1,027 25
277
294
overseas banks
Claims on securitisation exposures 1,021 1,117 20
203
214
Claims secured against eligible residential
mortgages
44,176 44,277 37
16,244
16,309
Past due claims 640 629 83
530
518
Other retail assets 210 244 97
203
238
Corporate 9,691 9,632 100
9,680
9,622
Other assets and claims 422 390 100
422
389
Total banking assets 60,118 60,590 27,561 27,584
TABLE 3: CAPITAL ADEQUACY TABLE 3: CAPITAL ADEQUACY TABLE 3: CAPITAL ADEQUACY TABLE 3: CAPITAL ADEQUACY TABLE 3: CAPITAL ADEQUACY TABLE 3: CAPITAL ADEQUACY
Avg risk
w eight
Mar-19
Dec-18
Mar-19
Mar-19
Dec-18
$M
$M
%
$M
$M
Carrying value
Risk Weighted Assets
On-balance sheet credit risk-weighted assets
Cash items
434
369
-
2
-
Claims on Australian and foreign governments
2,411
2,905
-
-
-
Claims on central banks, international banking
agencies, regional development banks, ADIs and
overseas banks
1,113
1,027
25
277
294
Claims on securitisation exposures
1,021
1,117
20
203
214
Claims secured against eligible residential
mortgages
44,176
44,277
37
16,244
16,309
Past due claims
640
629
83
530
518
Other retail assets
210
244
97
203
238
Corporate
9,691
9,632
100
9,680
9,622
Other assets and claims
422
390
100
422
389
Total banking assets
60,118
60,590
27,561
27,584
Notional
amount
Credit
equivalent
Avg risk
w eight
Risk Weighted Assets
Mar-19 Mar-19
Mar-19
Mar-19
Dec-18
$M
$M
%
$M
$M
Off-balance sheet positions
Guarantees entered into in the normal course of
business
Commitments to provide loans and advances
Foreign exchange contracts
Interest rate contracts
Securitisation exposures
CVA capital charge
281
280
70
195
197
8,541
2,032
63
1,270
1,272
5,710
112
24
27
31
52,723
103
42
43
27
4,096
182
20
36
36
-
-
-
129
121
Total off-balance sheetpositions 71,351
2,709
1,700
1,684
.
Market risk capital charge
Operational risk capital charge
Total off-balance sheet positions
Total on-balance sheet credit risk-w eighted
assets
90
85
3,512
3,512
1,700
1,684
27,561
27,584
Total assessed risk 32,863
32,865
Risk-weighted capital ratios %
%
Common Equity Tier 1
Tier 1
Tier 2
9.10
9.14
10.77
10.81
2.42
2.50
Total risk-weighted capital ratio 13.19
13.32

PAGE 11

AS AT 31 MARCH 2019

SUNCORP

APS 330

TABLE 4: CREDIT RISK

Table 4A: Credit risk by gross credit exposure – outstanding as at 31 March 2019

TABLE 4: CREDIT RISK
Table 4A: Credit risk by gross credit exposure – outstanding as at 31 March 2019
TABLE 4: CREDIT RISK
Table 4A: Credit risk by gross credit exposure – outstanding as at 31 March 2019
Receivables
due from other
Banks(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet
exposures
(credit
equivalent
amount)(3)
Total Credit
Risk
(4)
Gross
Impaired
Assets
Past due
not
impaired
> 90 days
Total not
past due or
impaired
Specific
Provisions
(5)
$M
$M
$M
$M
$M
$M
$M
$M
$M
$M
$M
Agribusiness
-
-
-
-
3,902
220
Construction & development
-
-
-
-
792
261
Financial services
494
-
215
904
93
359
Hospitality
-
-
-
-
977
61
Manufacturing
-
-
-
-
237
31
Professional services
-
-
-
-
304
18
Property investment
-
-
-
-
2,695
143
Real estate - Mortgage
-
-
-
-
43,676
1,036
Personal
-
-
-
-
161
4
Government/public authorities
-
1,179
-
1,964
2
-
Other commercial & industrial(6)
-
-
-
-
2,071
179
4,122
37
25
4,060
9
1,053
6
2
1,045
1
2,065
-
-
2,065
-
1,038
26
3
1,009
6
268
4
1
263
-
322
1
4
317
1
2,838
2
2
2,834
2
44,712
57
448
44,207
8
165
1
4
160
-
3,145
-
-
3,145
-
2,250
25
14
2,211
7
Total gross credit risk
494
1,179
215
2,868
54,910
2,312
Securitisation exposures(1)
-
-
112
1,021
3,972
70
61,978
159
503
61,316
34
5,175
1
34
5,140
-
Total including securitisation
exposures
494
1,179
327
3,889
58,882
2,382
Impairment provision
Total
67,153
160
537
66,456
34
(138)
(34)
(31)
(73)
67,015
126
506
66,383

(1) The securitisation exposures of $3,972 million included under Loans and advances qualify for regulatory capital relief under APS 120 Securitisation and therefore do not contribute to the Bank’s total gross credit risk. The remaining securitisation exposures carry credit risk commensurate with their respective asset classes in accordance with APS 120 Securitisation .

(2) Receivables due from other banks include collateral deposits provided to derivative counterparties.

(3) Represent the credit equivalent amount of the Bank’s off-balance sheet exposures calculated in accordance with APS 112 Capital Adequacy .

(4) Total credit risk excludes cash and cash equivalents, including any reverse repurchase agreements held by the ADI.

(5) In accordance with APS 220 Credit Quality , regulatory specific provisions represent $34 million specific provisions for accounting purposes plus $66 million ineligible collective provision. The ineligible collective provision is split between Past due not impaired > 90 days ($31 million) and Total not past due or impaired ($35 million), in accordance with Expected Credit Loss (ECL) stages under AASB 9 Financial Instruments .

(6) Includes a portion of small business loans, with limits below $1 million, that are not classified.

PAGE 12

AS AT 31 MARCH 2019

SUNCORP

APS 330

TABLE 4: CREDIT RISK (CONTINUED)

Table 4A: Credit risk by gross credit exposure – outstanding as at 31 December 2018

TABLE 4: CREDIT RISK (CONTINUED)
Table 4A: Credit risk by gross credit exposure – outstanding as at 31 December 2018
TABLE 4: CREDIT RISK (CONTINUED)
Table 4A: Credit risk by gross credit exposure – outstanding as at 31 December 2018
Receivables
due from other
Banks(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet
exposures
(credit
equivalent
amount)(3)
Total Credit
Risk
(4)
Gross
Impaired
Assets
Past due
not
impaired
> 90 days
Total not
past due or
impaired
Specific
Provisions
(5)
$M
$M
$M
$M
$M
$M
$M
$M
$M
$M
$M
Agribusiness
-
-
-
-
3,862
232
Construction & development
-
-
-
-
767
265
Financial services
351
-
187
899
99
349
Hospitality
-
-
-
-
1,001
71
Manufacturing
-
-
-
-
231
24
Professional services
-
-
-
-
306
18
Property investment
-
-
-
-
2,676
127
Real estate - Mortgage
-
-
-
-
43,799
1,064
Personal
-
-
-
-
168
4
Government/public authorities
-
1,540
-
1,956
-
-
Other commercial & industrial(6)
-
-
-
-
2,085
179
4,094
37
14
4,043
10
1,032
7
5
1,020
1
1,885
-
-
1,885
-
1,072
27
1
1,044
7
255
4
1
250
-
324
2
1
321
1
2,803
1
3
2,799
1
44,863
59
441
44,363
8
172
1
5
166
-
3,496
-
-
3,496
-
2,264
25
19
2,220
6
Total gross credit risk
351
1,540
187
2,855
54,994
2,333
Securitisation exposures(1)
-
-
108
1,117
4,182
73
62,260
163
490
61,607
34
5,480
1
34
5,445
-
Total including securitisation
exposures
351
1,540
295
3,972
59,176
2,406
Impairment provision
Total
67,740
164
524
67,052
34
(145)
(34)
(33)
(78)
67,595
130
491
66,974

(1) The securitisation exposures of $4,182 million included under Loans and advances qualify for regulatory capital relief under APS 120 Securitisation and therefore do not contribute to the Bank’s total gross credit risk. The remaining securitisation exposures carry credit risk commensurate with their respective asset classes in accordance with APS 120 Securitisation .

(2) Receivables due from other banks include collateral deposits provided to derivative counterparties.

(3) Represent the credit equivalent amount of the Bank’s off-balance sheet exposures calculated in accordance with APS 112 Capital Adequacy .

(4) Total credit risk excludes cash and cash equivalents, including any reverse repurchase agreements held by the ADI.

(5) In accordance with APS 220 Credit Quality , regulatory specific provisions represent $34 million specific provisions for accounting purposes plus $70 million ineligible collective provision. The ineligible collective provision is split between Past due not impaired > 90 days ($33 million) and Total not past due or impaired ($37 million), in accordance with Expected Credit Loss (ECL) stages under AASB 9 Financial Instruments .

(6) Includes a portion of small business loans, with limits below $1 million, that are not classified.

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TABLE 4: CREDIT RISK (CONTINUED)

Table 4A: Credit risk by gross credit exposure – average gross exposure over period 1 January to 31 March 2019

Receivables due
from other Banks
(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet exposures
(credit equivalent
amount)(3)
Total Credit Risk
(4)
$M
$M
$M
$M
$M
$M
$M
Receivables due
from other Banks
(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet exposures
(credit equivalent
amount)(3)
Total Credit Risk
(4)
$M
$M
$M
$M
$M
$M
$M
$M
Agribusiness
-
-
-
-
3,882
226
Construction & development
-
-
-
-
780
263
Financial services
423
-
201
902
96
354
Hospitality
-
-
-
-
989
66
Manufacturing
-
-
-
-
234
28
Professional services
-
-
-
-
305
18
Property investment
-
-
-
-
2,686
135
Real estate - Mortgage
-
-
-
-
43,738
1,050
Personal
-
-
-
-
165
4
Government/public authorities
-
1,360
-
1,960
1
-
Other commercial & industrial
-
-
-
-
2,078
179
4,108
1,043
1,976
1,055
262
323
2,821
44,788
169
3,321
2,257
Total gross credit risk
423
1,360
201
2,862
54,954
2,323
Securitisation exposures(1)
-
-
110
1,069
4,077
72
62,123
5,328
Total including securitisation exposures
423
1,360
311
3,931
59,031
2,395
Impairment provision
Total
67,451
(142)
67,309

(1) The securitisation exposures of $4,077 million included under Loans and advances qualify for regulatory capital relief under APS 120 Securitisation and therefore do not contribute to the Bank’s total gross credit risk. The remaining securitisation exposures carry credit risk commensurate with their respective asset classes in accordance with APS 120 Securitisation .

(2) Receivables due from other banks include collateral deposits provided to derivative counterparties.

(3) Represent the credit equivalent amount of the Bank’s off-balance sheet exposures calculated in accordance with APS 112 Capital Adequacy .

(4) Total credit risk excludes cash and cash equivalents, including any reverse repurchase agreements held by the ADI.

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TABLE 4: CREDIT RISK (CONTINUED)

Table 4A: Credit risk by gross credit exposure – average gross exposure over period 1 October to 31 December 2018

Receivables due
from other Banks
(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet exposures
(credit equivalent
amount)(3)
Total Credit Risk
(4)
$M
$M
$M
$M
$M
$M
$M
Receivables due
from other Banks
(2)
Trading
Securities
Derivatives
(3)
Investment
Securities
Loans and
Advances
Off-balance
sheet exposures
(credit equivalent
amount)(3)
Total Credit Risk
(4)
$M
$M
$M
$M
$M
$M
$M
$M
Agribusiness
-
-
-
-
3,855
229
Construction & development
-
-
-
-
769
277
Financial services
401
-
201
854
93
345
Hospitality
-
-
-
-
997
76
Manufacturing
-
-
-
-
232
24
Professional services
-
-
-
-
305
19
Property investment
-
-
-
-
2,599
131
Real estate - Mortgage
-
-
-
-
43,661
1,264
Personal
-
-
-
-
171
4
Government/public authorities
-
1,539
-
2,038
-
-
Other commercial & industrial
-
-
-
-
2,088
185
4,084
1,046
1,894
1,073
256
324
2,730
44,925
175
3,577
2,273
Total gross credit risk
401
1,539
201
2,892
54,770
2,554
Securitisation exposures(1)
-
-
95
1,122
4,318
75
62,357
5,610
Total including securitisation exposures
401
1,539
296
4,014
59,088
2,629
Impairment provision
Total
67,967
(144)
67,823

(1) The securitisation exposures of $4,318 million included under Loans and advances qualify for regulatory capital relief under APS 120 Securitisation and therefore do not contribute to the Bank’s total gross credit risk. The remaining securitisation exposures carry credit risk commensurate with their respective asset classes in accordance with APS 120 Securitisation .

(2) Receivables due from other banks include collateral deposits provided to derivative counterparties.

(3) Represent the credit equivalent amount of the Bank’s off-balance sheet exposures calculated in accordance with APS 112 Capital Adequacy .

(4) Total credit risk excludes cash and cash equivalents, including any reverse repurchase agreements held by the ADI.

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TABLE 4: CREDIT RISK (CONTINUED)

Table 4B: Credit risk by portfolio as at 31 March 2019

Charges for
Average Past due Not Specific
Specific
Gross Credit Gross Impaired Impaired > 90 Provisions
Provisions &
Risk Exposure Exposure Assets days
(2)
Write Offs
$M $M $M $M
$M

$M
Claims secured against eligible
residential mortgages(1)
49,887 50,116 58 482 8 1
Other retail 165 169 1 4 - 2
Financial services 2,065 1,976
- - - -
Government and public authorities 3,145 3,321
- - - -
Corporate and other claims 11,891 11,869 101 51 26 2
Total 67,153 67,451 160 537 34 5

(1) $5,175 million, $5,328 million, $1 million and $34 million has been included in gross credit risk exposure, average gross exposure, gross impaired assets and past due not impaired greater than 90 days respectively to include securitisation exposures.

(2) The specific provisions of $34 million represents the specific provisions for accounting purposes. It excludes the ineligible collective provisions of $66 million which in accordance with APS 220 Credit Quality are regulatory specific provisions. The regulatory specific provisions under APS 220 Credit Quality are $100 million.

Table 4B: Credit risk by portfolio as at 31 December 2018

Charges for
Average Past due Not Specific
Specific
Gross Credit Gross Impaired Impaired > 90 Provisions
Provisions &
Risk Exposure Exposure Assets days
(2)
Write Offs
$M $M $M $M
$M

$M
Claims secured against eligible
residential mortgages(1)
50,343 50,535 60 475 8 3
Other retail 172 175 1 5 - -
Financial services 1,885 1,894
- - - -
Government and public authorities 3,496 3,577
- - - -
Corporate and other claims 11,844 11,786 103 44 26 1
Total 67,740 67,967 164 524 34 4

(1) $5,480 million, $5,610 million, $1 million and $34 million has been included in gross credit risk exposure, average gross exposure, gross impaired assets and past due not impaired greater than 90 days respectively to include securitisation exposures.

(2) The specific provisions of $34 million represents the specific provisions for accounting purposes. It excludes the ineligible collective provisions of $70 million which in accordance with APS 220 Credit Quality are regulatory specific provisions. The regulatory specific provisions under APS 220 Credit Quality are $104 million.

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TABLE 4: CREDIT RISK (CONTINUED)

Table 4C: General reserves for credit losses

TABLE 4: CREDIT RISK (CONTINUED)
Table 4C: General reserves for credit losses
Mar-19 Dec-18
$M $M
Collective provision for impairment 104 111
Ineligible collectiveprovisions (66) (70)
Eligible collective provisions 38 41
Equityreserve for credit losses 100 111
General reserve for credit losses 138 152

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TABLE 5: SECURITISATION EXPOSURES

Table 5A: Summary of securitisation activity for the period

During the quarter ending 31 March 2019, there was no securitisation activity (quarter ending 31 December 2018: Nil).

Table 5B(i): Aggregate of on-balance sheet securitisation exposures by exposure type

Table 5B(i): Aggregate of on-balance sheet securitisation exposures by exposure type sure type
Mar-19
Dec-18
Exposure type
$M
$M
Mar-19 Dec-18
Debt securities
1,021
1,117
Total on-balance sheet securitisation exposures
1,021
1,117

Table 5B(ii): Aggregate of off-balance sheet securitisation exposures by exposure type

Table 5B(ii): Aggregate of off-balance sheet securitisation exposures by exposure type sure type
Mar-19
Dec-18
Exposure type
$M
$M
Mar-19 Dec-18
Liquidity facilities
70
73
Derivative exposures
112
108
Total off-balance sheet securitisation exposures
182
181

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TABLE 20: LIQUIDITY COVERAGE RATIO DISCLOSURE

Total Unw eighted
Value (Average)

Total Weighted
Value (Average)

Total Unw eighted
Value (Average)


Total Weighted
Value (Average)
Total Unw eighted
Value (Average)
Total Weighted
Value (Average)


Total Weighted
Value (Average)
Total Unw eighted
Value (Average)
Total Weighted
Value (Average)


Total Weighted
Value (Average)
Total Unw eighted
Value (Average)
Total Weighted
Value (Average)

Total Unw eighted
Value (Average)

Total Weighted
Value (Average)
Mar-19
Mar-19
Dec-18
Dec-18
Sep-18
Sep-18
$M
$M
$M
$M
$M
$M
Liquid assets, of which:
High-quality liquid assets (HQLA)
4,114
4,265
4,181
Alternative liquid assets (ALA)
4,597
4,398
4,399
Cash outflows
-
Retail deposits and deposits from small business customers, of w hich:
21,660
1,899
21,263
1,851
21,153
1,831
stable deposits
14,707
735
14,629
731
14,478
724
less stable deposits
6,953
1,164
6,634
1,120
6,675
1,107
Unsecured w holesale funding, of w hich:
4,983
3,663
4,605
3,400
4,651
3,210
operational deposits (all counterparties) and deposits in networks for
cooperative banks
-
-
-
-
-
-
non-operational deposits (all counterparties)
3,380
2,060
2,881
1,676
3,224
1,783
unsecured debt
1,603
1,603
1,724
1,724
1,427
1,427
Secured w holesale funding
9
5
-
7
Additional requirements, of w hich:
7,895
1,446
7,992
1,400
7,858
1,323
outflows related to derivatives exposures and other collateral
requirements
1,084
1,084
1,030
1,030
954
954
outflows related to loss of funding on debt products
-
-
-
-
-
-
credit and liquidity facilities
6,811
362
6,962
370
6,904
369
Other contractual funding obligations
557
269
781
509
832
570
Other contingent funding obligations
6,658
555
6,911
567
7,764
757
Total cash outflows
7,841
7,732
-
7,698
Cash inflows
Secured lending (e.g. reverse repos)
317
-
299
-
177
-
Inflow s from fully performing exposures
697
410
691
419
665
403
Other cash inflow s
566
566
711
711
590
590
Total cash inflows
1,580
976
1,701
1,130
1,432
993
Total Adjusted
Value
Total Adjusted
Value
Total Adjusted
Value
Total liquid assets
8,711
8,663
8,580
Total net cash outflows
6,865
6,602
6,705
Liquidity Coverage Ratio(%)
127
131
128

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The Liquidity Coverage Ratio (LCR) promotes shorter-term resilience by requiring ADIs to maintain sufficient qualifying HQLA to meet expected net cash outflows under an APRA-prescribed 30 calendar day stress scenario. SML manages its LCR on a daily basis and maintains a buffer over the regulatory minimum of 100%.

The amount of liquid assets held considers the amount needed to meet prudential and internal requirements (including a variety of internal stress scenarios as part of the risk management framework) and a suitable buffer reflecting management’s preference.

Liquid assets included in the LCR comprise HQLA (cash, Australian Semi-government and Commonwealth Government securities) and alternative liquid assets covered by the Committed Liquidity Facility (CLF) with the Reserve Bank of Australia (RBA). SML received approval from APRA for a CLF of $4.9 billion for the 2019 calendar year (2018 calendar year: $4.7 billion). Assets eligible for the CLF include senior unsecured bank paper, covered bonds and residential mortgage backed securities that are repo-eligible with the RBA.

The main contributors to net cash outflows were modelled outflows associated with deposits and unsecured wholesale funding, offset by inflows from maturing loans and issuance of term wholesale liabilities. The net cash outflow is sought to be minimised by targeting funding with lower LCR runoff rates and managing the maturity profile of wholesale liabilities.

The daily average LCR was 127% over the March 2019 quarter (131% for the December 2018 quarter). The table provides detailed information of the average LCR for the preceding quarters.

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APS 330

APPENDIX 2 - DEFINITIONS

AASB 9 AASB 9_Financial Instruments_was issued in December 2014. It addresses recognition and
measurement requirements for financial assets and financial liabilities, impairment requirements that
introduce a forward-looking expected credit loss impairment model, and general hedge accounting
requirements which more closely align with risk management activities undertaken when hedging
financial and non-financial risks. This standard became mandatory for the annual reporting period
from 1 July 2018.
Capital adequacy ratio Capital base divided by total assessed risk, as defined by APRA.
Collective provision A collective provision is established to determine expected credit losses (see also Expected Credit
Losses definition below) for loan exposures which are not specifically provisioned, and can be in the
performing or non-performing portfolios. For business banking exposures, a ratings-based approach
is applied using estimates of probability of default and loss given default, at a customer level. For
portfolio managed exposures, the portfolios are split into pools with homogenous risk profiles and
pool estimates of probability of default and loss given default are used to calculate the collective
provision.
Common Equity Tier 1 (CET1) Common Equity Tier 1 capital comprises accounting equity plus adjustments for intangible assets
and regulatory reserves.
Common Equity Tier 1 ratio Common Equity Tier 1 divided by total risk weighted assets, as defined by APRA.
Credit value adjustment (CVA) A capital charge that covers the risk of mark-to-market losses on the counterparty credit risk.
Expected Credit Losses (ECL) Expected credit losses (ECL) are calculated as the probability of default (PD) x loss given default
(LGD) x exposure at default. The credit models are calibrated to reflect PD and LGD estimates
based on historical observed experience, as well as reflecting unbiased forward-looking views of
macroeconomic conditions, through macroeconomic variables that influence credit losses, for
example unemployment rates and changes in house prices.
Equity reserve for credit losses The equity reserve for credit losses represents the difference between the collective provision for
impairment and the estimate of credit losses across the credit cycle based on guidance provided by
APRA.
General reserve credit loss (GRCL) The general reserve for credit losses is a reserve that covers credit losses prudently estimated but
not certain to arise over the full life of all the individual facilities based on guidance provided by
APRA.
Impaired assets Impaired assets are those for which the Bank has determined that it is probable that it will be unable
to collect all principal and interest due according to the contractual terms. The Bank fully considers
the counterparty’s capacity to repay and security valuation position before an asset is considered
impaired.
Liquidity coverage ratio (LCR) An APRA requirement to maintain a sufficient level of qualifying high-quality liquid assets to meet
liquidity needs under an APRA-defined significant stress event lasting for 30 calendar days. Absent
of a situation of financial stress, the LCR must not be less than 100%. The LCR is calculated as the
ratio of qualifying high-quality liquid assets relative to net cash outflows in a modelled APRA-defined
30-day stress scenario.
Past due loans Loans outstanding for more than 90 days.
Risk weighted assets Total of the carrying value of each asset class multiplied by their assigned risk weighting, as defined
by APRA.
Specific provision A specific provision for impairment is recognised where there is objective evidence of impairment
and full recovery of principal and interest is considered doubtful. The present value of the expected
future cash flows is compared to the carrying amount of the loan to determine the specific provision
required.
Total assessed risk Credit risk-weighted assets, off-balance sheet positions, market risk capital charge and operational
risk charge, as defined by APRA.

PAGE 21

AS AT 31 MARCH 2019