Prudential Reporting Policy¶


Code	`REP-002`
Domain	Regulatory Reporting
Owner	Chief Financial Officer
Status	Draft
Applicability	Platform
Jurisdiction	NZ + AU
Business domain	BD03
Review date	2027-03-25

Regulations: RBNZ Prudential Returns · DTA Capital Standard · DTA Liquidity Standard · DTA IRRBB Standard (superseded) · DTA Disclosure Standard · APRA Reporting Standards · APS 110 Capital Adequacy · APS 210 Liquidity · Basel III / Basel IV — Capital and Liquidity Framework ¶

Purpose¶

Govern the preparation, review, and submission of prudential returns to RBNZ (BS-series) and APRA (ARS-series). Defines data sourcing standards, pipeline governance, reproducibility requirements, review and sign-off controls, and the treatment of restatements. All prudential return figures SHALL be derived from the same governed data model used for internal financial monitoring.

Scope¶

All RBNZ BS-series prudential returns and APRA ARS-series regulatory returns, including capital adequacy, liquidity, credit risk, market risk, interest rate risk in the banking book, and operational risk returns.

Policy statements¶

Prudential return figures SHALL be sourced exclusively from the Snowflake data platform curated layer. Figures derived from ad-hoc extracts, manual adjustments outside the governed pipeline, or shadow spreadsheets are prohibited.

Any mapping from ledger data to prudential return line items SHALL be documented in the data lineage register. Changes to mappings SHALL require documented approval before the next submission.

The pipeline from ledger to Snowflake curated layer to prudential return template SHALL be version-controlled. Each submission SHALL be traceable to the pipeline version and the underlying ledger snapshot used to produce it. This reproducibility requirement means any submission SHALL be capable of being regenerated from the same inputs and producing the same outputs.

Prior to each submission, the reporting engine SHALL perform an automated pre-submission validation covering: balance reconciliation against the ledger, period-on-period movement reasonableness checks, and completeness of all required fields. Any validation failure SHALL block submission until resolved. Manual overrides of automated validation failures are prohibited except where individually reviewed and approved by the Chief Risk Officer with documented rationale.

Prudential returns SHALL be reviewed by the Chief Financial Officer before submission. For capital adequacy returns, the Chief Risk Officer SHALL also review the risk-weighted asset calculations.

The review SHALL be documented in the submission record. The CFO sign-off SHALL confirm that: the figures reconcile to the management accounts, known movements are explained, and any regulatory adjustments are correctly applied.

Where a submitted prudential return requires restatement due to error, the Chief Financial Officer SHALL notify the relevant regulator within the timeframe required by the applicable regulatory instrument. The restatement SHALL be accompanied by a root cause analysis.

All restatement events SHALL be reported to the Board Audit & Risk Committee.

Satisfying modules¶

Module	Name	Mode	Description
MOD-004	Multi-currency ledger (NZD/AUD)	`CALC`	Prudential returns include currency-split balance sheet sourced from ledger
MOD-032	LCR / NSFR calculator	`CALC`	Regulatory liquidity returns sourced from the same calculation used for internal monitoring
MOD-033	RWA & capital ratio engine	`CALC`	APRA ARS / RBNZ BS returns populated from the same RWA engine — single source of truth
MOD-035	IRRBB / EVE / NII model	`CALC`	IRRBB disclosures populated from model output — consistent with internal monitoring
MOD-036	Prudential return builder (RBNZ / APRA)	`LOG`	Every figure in every return traceable to source ledger entry — data lineage maintained
MOD-115	Property security and LVR management	`CALC`	LVR band distribution is reported in prudential returns (RBNZ BS19 / APRA APS 220).
MOD-127	Product configuration panel	`AUTO`	Rate and fee changes are automatically published to the product data feed consumed by MOD-113 statement generation and MOD-050 disclosure management, ensuring disclosures remain consistent with live configuration.
MOD-131	Mutual governance and AGM administration	`LOG`	AGM outcomes, board election results, and proxy voting tallies are recorded as immutable governance events and are available for regulatory examination and member inspection on request.
MOD-140	Chart of accounts and GL configuration	`AUTO`	GL account definitions are automatically published to MOD-080 (statutory reporting) and MOD-082 (management reporting) when activated, ensuring report templates reference only current, active account codes.
MOD-165	Synthetic swap book aggregator	`CALC`	Component-level fixed cash flows and maturity-bucketed repricing summaries are computed and stored automatically after each daily sweep, forming the data source for RBNZ BS13 and APRA APS-117 regulatory IRRBB returns.
MOD-170	Regulatory Submissions Portal	`LOG`	Every return approval records the approving officer identity, timestamp, run_id, return_code, and sign-off reason in REGULATORY.RETURN_APPROVALS — immutable per NFR-024, providing the prudential reporting audit trail required by REP-002.
MOD-171	Risk Intelligence Dashboard	`LOG`	Every metric shown in the dashboard is sourced from a published view with full model_run_id lineage, satisfying the prudential reporting data lineage LOG requirement — no figure is computed outside its owning module.
MOD-172	Operations & Model Intelligence Dashboard	`LOG`	Statutory financials displayed in the viewer are sourced directly from MOD-080 published views with full model_run_id lineage — no figures are recomputed outside the owning module, satisfying REP-002 prudential reporting lineage LOG.

Part of Regulatory Reporting · Governance overview Compiled 2026-05-22 from source/entities/policies/REP-002.yaml