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Basel III / Basel IV — Capital and Liquidity Framework

Regulator N/A
Jurisdiction Global
Status live
Applicability Platform

Basel III is the international framework for bank capital adequacy, liquidity, and leverage, developed by the Basel Committee on Banking Supervision (BCBS) and hosted at the Bank for International Settlements (BIS). The finalised Basel III rules — informally called Basel IV — are phased in globally from 2023 to 2028. Neither RBNZ nor APRA supervises against the BCBS standard directly: compliance with Basel III is mandatory only as implemented through domestic law. In New Zealand, the framework is implemented via RBNZ's Deposit Takers Act standards (DTA Capital, DTA Liquidity, DTA IRRBB). In Australia, APRA implements it via the APS series. This register treats compliance as mandatory under domestic law, not directly under the BCBS text.

The framework is organised under three pillars. Pillar 1 defines minimum capital and liquidity requirements: CET1 ≥ 4.5% of RWA plus buffers (capital conservation buffer 2.5%, D-SIB surcharge), Total Capital ≥ 8% of RWA, LCR ≥ 100%, NSFR ≥ 100%, and leverage ratio ≥ 3% Tier 1 / total exposures. Pillar 2 covers the supervisory review process, including the Internal Capital Adequacy Assessment Process (ICAAP) and the Supervisory Review and Evaluation Process (SREP). Pillar 3 covers public disclosure requirements — the Pillar 3 Report.


Domestic implementation

Basel III component NZ implementation AU implementation
CET1 / Tier 1 / Total capital minimums DTA Capital Standard APS 110
Capital Conservation Buffer DTA Capital Standard APS 110
Countercyclical Capital Buffer DTA Capital Standard APS 110
D-SIB / G-SIB surcharge DTA Capital Standard APS 110
Output floor (72.5% of standardised RWA) Phased implementation Phased implementation
LCR (30-day liquidity) DTA Liquidity Standard APS 210
NSFR (1-year stable funding) DTA Liquidity Standard APS 210
Leverage ratio (≥ 3% Tier 1 / total exposures) BS3A APS 110
IRRBB standards (2016) DTA IRRBB Standard APS 117
Pillar 3 public disclosure DTA Disclosure Standard APS 330

Compliance register

This register maps every material obligation under the Basel III framework to the platform control or institutional process that satisfies it. It is the static traceability layer for the Totara compliance report — dynamic data (module build status, test evidence, control test dates) is overlaid at runtime.

Scope legend

Symbol Meaning
🤖 Automated Platform enforces or performs the obligation. Primary control mode is GATE, AUTO, CALC, or ALERT. Human action is not required in the normal case.
📊 Evidenced Platform captures the evidence trail automatically. Human compliance decision sits on top. Primary control mode is LOG.
🏛 Institutional Obligation is met by a process entirely outside the platform — board governance, CFO sign-off, regulatory submissions. Platform may generate evidence inputs but does not own the process.
N/A Obligation does not apply to this deployment configuration.

Build legend

Symbol Meaning
Module built and deployed
🔨 Module planned — not yet built (build_status: Not started)
Uncontrolled gap — no module attributed

Pillar 1 — Minimum capital requirements (RWA)

Ref Obligation Scope Policy Platform controls Build
P1 — CET1 Maintain CET1 ratio ≥ 4.5% of RWA at all times; compute credit, market, and operational risk RWA under the applicable approach 🤖 Automated CLQ-001 MOD-033 (CALC) — capital ratios computed from live exposure data, no manual risk weight application; MOD-033 (ALERT) — capital breach of minimum CET1 threshold triggers automatic Board notification 🔨
P1 — Total Capital Maintain Total Capital ratio ≥ 8% of RWA; Tier 2 capital correctly classified and deducted 🤖 Automated CLQ-001 MOD-033 (CALC) — full capital stack (CET1, AT1, Tier 2) computed automatically from ledger positions 🔨
P1 — CET1 gate CET1 redemption requests that would breach the regulatory minimum must be blocked 🤖 Automated CLQ-001 MOD-118 (GATE) — share redemption requests that would reduce CET1 below the regulatory minimum are blocked; redemption queue held until capital headroom is restored 🔨
P1 — Basel risk weights Risk weights applied consistently based on exposure class and external rating (standardised approach) or internal model (FIRB/AIRB) 🤖 Automated CLQ-001 MOD-028 (CALC) — credit risk rating maps to Basel risk weight, feeds RWA calculation automatically; MOD-004 (CALC) — capital ratios calculated against currency-adjusted RWA 🔨
P1 — Stage 3 capital Stage 3 (credit-impaired) exposures appropriately reflected in RWA and capital deductions 🤖 Automated CLQ-001 MOD-030 (CALC) — Stage 3 exposure feeds credit risk capital calculation, fully automated link; MOD-033 (CALC) — ECL stage data informs the credit risk capital overlay on the RWA calculation 🔨

Pillar 1 — Liquidity standards (LCR / NSFR)

Ref Obligation Scope Policy Platform controls Build
P1 — LCR Maintain LCR ≥ 100% (30-day liquidity coverage ratio); calculate and monitor daily 🤖 Automated CLQ-002 MOD-032 (CALC) — LCR calculated from real data continuously, no manual spreadsheet, no T+1 lag; MOD-032 (ALERT) — LCR breach of RAF threshold triggers automatic escalation 🔨
P1 — NSFR Maintain NSFR ≥ 100% (net stable funding ratio); monitor against stable funding requirement 🤖 Automated CLQ-002 MOD-032 (CALC) — NSFR calculated from real data continuously; MOD-032 (ALERT) — NSFR breach triggers automatic escalation 🔨

Pillar 1 — IRRBB

Ref Obligation Scope Policy Platform controls Build
P1 — IRRBB Measure EVE and NII sensitivity to interest rate shocks across prescribed scenarios; apply internal limits 🤖 Automated CLQ-004 MOD-035 (CALC) — IRRBB metrics computed from live balance sheet positions, not a quarterly exercise; MOD-035 (ALERT) — EVE sensitivity breach of limit triggers automatic alert to ALCO and CRO 🔨
P1 — IRRBB disclosure IRRBB quantitative disclosures (EVE/NII under standard shocks) included in Pillar 3 Report 🤖 Automated CLQ-004 MOD-035 (CALC) — IRRBB disclosures populated from model output, consistent with internal monitoring 🔨

Pillar 2 — ICAAP and stress testing

Ref Obligation Scope Policy Platform controls Build
P2 — Stress testing Conduct and document forward-looking capital stress tests under prescribed scenarios; link outputs to recovery planning 🤖 Automated CLQ-003 MOD-034 (CALC) — stress test outputs documented and auditable; scenario inputs, model version, and results all logged 🔨
P2 — ICAAP stress ICAAP stress test section populated from quantitative model output, not manually assembled 🤖 Automated CLQ-005 MOD-034 (CALC) — ICAAP stress test section populated from engine output, no manually assembled spreadsheet 🔨
P2 — FTP Funds transfer pricing encodes the liquidity premium for each tenor bucket; capital and liquidity costs are embedded in product pricing 🤖 Automated CLQ-003 MOD-086 (CALC) — FTP rate grid encodes the liquidity premium charged to each tenor bucket; every product price embeds the cost of holding that liquidity position 🔨
P2 — ICAAP document Board-approved ICAAP document submitted to supervisor annually; narrative and quantitative sections prepared 🏛 Institutional CLQ-005 MOD-034 and MOD-033 provide the quantitative inputs; narrative, board approval, and regulatory submission are institutional processes
P2 — SREP Respond to supervisory review and evaluation; maintain dialogue with RBNZ / APRA on capital adequacy 🏛 Institutional CLQ-005 MOD-036 (LOG) provides examination-ready data extracts; regulatory engagement is an institutional process

Pillar 3 — Public disclosure

Ref Obligation Scope Policy Platform controls Build
P3 — Prudential returns Regulatory capital, liquidity, and IRRBB returns submitted to RBNZ / APRA on the prescribed schedule; figures consistent with internal monitoring 🤖 Automated REP-002 MOD-036 (AUTO) — regulatory returns produced automatically on schedule, no manual data assembly; MOD-033 (CALC) — APRA ARS / RBNZ BS returns populated from the same RWA engine; MOD-035 (CALC) — IRRBB disclosures from model output; MOD-032 (CALC) — regulatory liquidity returns from the same calculation as internal monitoring; MOD-004 (CALC) — prudential returns include currency-split balance sheet 🔨
P3 — Data lineage Every figure in every return traceable to source ledger entry; data lineage maintained 📊 Evidenced REP-002 MOD-036 (LOG) — data lineage from source to submitted return is maintained; MOD-004 supports multi-currency ledger tracing 🔨
P3 — Validation gate Automated validation rules catch data quality issues before submission 🤖 Automated REP-002 MOD-036 (GATE) — automated validation rules catch data quality issues before submission, not after 🔨
P3 — Pillar 3 Report Annual Pillar 3 public disclosure document (capital ratios, RWA, leverage, remuneration); board-approved and published 🏛 Institutional REP-002 MOD-033 and MOD-036 provide data inputs; board approval and publication on the bank's website are institutional processes

Institutional obligations (not platform scope)

Obligation Owner Platform evidence input
ICAAP document preparation, narrative, and board sign-off CRO / CFO / Board MOD-034 provides stress outputs; MOD-033 provides capital base
Pillar 3 Report preparation and publication CFO / Head of Investor Relations MOD-033, MOD-035, MOD-036 provide data inputs
Regulatory dialogue with RBNZ / APRA on SREP CEO / CRO MOD-036 provides examination-ready data extracts
Capital buffer management decisions (e.g. CCyB trigger responses) ALCO / Board MOD-032 and MOD-033 provide quantitative basis
Recovery plan approval and trigger governance Board MOD-034 stress outputs inform recovery triggers

Coverage summary

Area Total obligations Platform automated 🤖 Platform evidenced 📊 Institutional 🏛 N/A
Pillar 1 — Capital (RWA) 5 5 0 0 0
Pillar 1 — Liquidity 2 2 0 0 0
Pillar 1 — IRRBB 2 2 0 0 0
Pillar 2 — ICAAP / stress 5 3 0 2 0
Pillar 3 — Disclosure 4 2 1 1 0
Total 18 14 (78%) 1 (5%) 3 (17%) 0

All attributed modules are currently build_status: Not started — the compliance position will update as modules are built and deployed.


Policy Title
CLQ-001 Capital Adequacy Policy
CLQ-002 Liquidity Risk Management Policy
CLQ-003 Capital Planning & Stress Testing Policy
CLQ-004 Interest Rate Risk in the Banking Book (IRRBB) Policy
CLQ-005 Internal Capital Adequacy Assessment Process (ICAAP) Policy
REP-002 Prudential Reporting Policy

See D01 Capital & Liquidity for the full risk domain.


Official documentation


Policies referencing this standard

  • CLQ-001 — Capital Adequacy Policy
  • CLQ-003 — Capital Planning & Stress Testing Policy
  • CLQ-004 — Interest Rate Risk in the Banking Book (IRRBB) Policy
  • CLQ-005 — Internal Capital Adequacy Assessment Process (ICAAP) Policy
  • REP-002 — Prudential Reporting Policy

Compiled 2026-05-22 from source/entities/regulations/industry-basel-iii.yaml