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{"sheet":"Table of Contents","index":1,"n_rows":63,"n_cols":3,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
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[null,"Table of Contents"]
[]
[null,"Overview of risk management, key prudential metrics and RWA"]
[]
[null,"KM1","Key metrics (at consolidated group level)"]
[]
[null,"OV1","Overview of risk-weighted assets (RWA)"]
[]
[null,"Comparison of modelled and standardised RWA"]
[]
[null,"CCA","Main features of regulatory capital instruments and of other total loss-absorbing capacity (TLAC) - eligible instruments"]
[]
[null,"CC1","Composition of regulatory capital"]
[]
[null,"CC2","Reconciliation of regulatory capital to balance sheet"]
[]
[null,"LI1","Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories"]
[]
[null,"LI2","Main sources of differences between regulatory exposure amounts and carrying values in financial statements"]
[]
[null,"ENC","Asset encumbrance"]
[]
[null,"Credit Risk"]
[]
[null,"CR1","Credit quality of assets"]
[]
[null,"CR2","Changes in stock of defaulted loans and debt securities"]
[]
[null,"CRB","Additional disclosure related to the credit quality of assets"]
[]
[null,"CR3","Credit risk mitigation techniques - overview"]
[]
[null,"CR4","Standardised approach - credit risk exposure and credit risk mitigation effects"]
[]
[null,"CR5","Standardised approach - exposures by asset classes and risk weights"]
[]
[null,"CCR3","Standardised approach – CCR exposures by regulatory portfolio and risk weights"]
[]
[null,"CCR5","Composition of collateral for CCR exposures"]
[]
[null,"Securitisation exposures"]
[]
[null,"SEC1","Securitisation exposures in the banking book"]
[]
[null,"SEC3","Securitisation exposures in the banking book and associated regulatory capital requirements – bank acting as originator or as sponsor"]
[]
[null,"Other disclosures"]
[]
[null,"OR2","Business indicator and subcomponents"]
[]
[null,"OR3","Minimum required operational risk capital"]
[]
[null,"IRRBB1","Quantitative information on IRRBB"]
[]
[null,"CCyB1","Geographical distribution of credit exposures used in the calculation of the bank-specific countercyclical capital buffer requirement"]

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[null,"KM1: Key metrics (at consolidated group level)",null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides an overview of People First Bank's key metrics."]
[null,null,null,"a","b","c","d","e"]
[null,null,null,"2025-06-30","2025-03-31","2024-12-31","2024-09-30","2024-06-30"]
[null,"Available capital (amounts)",null,"$m","$m","$m","$m","$m"]
[null,1,"Common Equity Tier 1 (CET1)",1345,1320.3666508322594,1299.3877497670462,1238.8237815814844,1228.0385504940414]
[null,2,"Tier 1",1345,1320,1299.3877497670462,1238.8237815814844,1228.0385504940414]
[null,3,"Total capital ",1535,1461,1441.2265279891851,1380.7641415633211,1370.3339218057197]
[null,"Risk-weighted assets (amounts)"]
[null,4,"Total risk-weighted assets (RWA)",8766,8777.4245009081933,8892.2039586964238,9013.0707680089563,8849.0639535375194]
[null,"Risk-based capital ratios as a percentage of RWA "]
[null,5,"CET1 ratio (%)",0.15345043689304291,0.15042757140157026,0.14612662460314657,0.13744747084185474,0.13877609619977019]
[null,6,"Tier 1 ratio (%)",0.15345043689304291,0.15042757140157026,0.14612662460314657,0.13744747084185474,0.13877609619977019]
[null,7,"Total capital ratio (%) ",0.17513284596232481,0.16640867097271458,0.16207753833397961,0.15319575060524465,0.15485637000712513]
[null,"Additional CET1 buffer requirements as a percentage of RWA"]
[null,8,"Capital conservation buffer requirement (2.5% from 2019) (%)",2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2,2.5000000000000001E-2]
[null,9,"Countercyclical buffer requirement (%)",0.01,0.01,0.01,0.01,0.01]
[null,11,"Total of bank CET1 specific buffer requirements (%)",3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2]
[null,12,"CET1 available after meeting the bank’s minimum capital requirements (%) (1)",0.10845043689304291,0.10542757140157026,0.10112662460314657,9.2447470841854743E-2,9.377609619977019E-2]
[]
[]
[]
[null,"Notes"]
[null," (1) CET1 available after meeting the bank’s minimum capital requirements is calculated as the CET1 ratio, less the minimum CET1 capital requirement (4.5%)"]

{"sheet":"OV1","index":3,"n_rows":25,"n_cols":14,"rows_kept":25,"cut":false,"hidden":false,"merged":[[13,3,13,4]]}
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[null,"OV1: Overview of risk-weighted assets (RWA)",null,null,null,"Back to Contents"]
[]
[null,"The following table provides an overview of People First Bank's risk weighted assets (RWA) and the related minimum capital requirement."]
[]
[null,null,null,"a","b","c"]
[null,null,null,"RWA",null,"Minimum capital requirements"]
[null,null,null,"2025-06-30","2025-03-31","2025-06-30"]
[null,null,null,"$m","$m","$m"]
[null,1,"Credit risk (excluding counterparty credit risk) ",7911,7924,633]
[null,2,"Of which: standardised approach (SA)",7911,7924,633]
[null,6,"Counterparty credit risk (CCR)",8,5.3432878472886767,1]
[null,9,"Of which: other CCR",8,5,1,null,null,null,null,null,null,null," "]
[null,16,"Securitisation exposures in banking book",18,19.066623653503651,1]
[null,18,"Of which: securitisation external ratings-based approach",17,18,1]
[null,19,"Of which: securitisation standardised approach (SEC-SA)",1,1,0]
[null,24,"Operational risk",829,829,66]
[null,29,"Total ",8766,8777.4245009081933,701]

{"sheet":"CCA","index":4,"n_rows":54,"n_cols":5,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
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[null,"CCA: Main features of regulatory capital instruments and of other TLAC-eligible instruments",null,null,"Back to Contents"]
[]
[null,"The following table provides an overview of People First Bank's regulatory capital instruments."]
[]
[null,null,null,"Subordinated Debt","Subordinated Debt"]
[null,1,"Issuer ","Heritage and People's Choice Limited","Heritage and People's Choice Limited"]
[null,2,"Unique identifier (eg Committee on Uniform Security Identification Procedures (CUSIP), International Securities Identification Number (ISIN) or Bloomberg identifier for private placement) ","AU3FN0062915","AU3FN0098836"]
[null,3,"Governing law(s) of the instrument ","NSW","NSW"]
[null,"3a","Means by which enforceability requirement of Section 13 of the TLAC Term Sheet is achieved (for other TLAC-eligible instruments governed by foreign law)","N/A","N/A"]
[null,"Regulatory treatment"]
[null,4,"Transitional Basel III rules ","Tier 2","Tier 2"]
[null,5,"Post-transitional Basel III rules ","Tier 2","Tier 2"]
[null,6,"Eligible at solo/group/group and solo ","Solo and Group","Solo and Group"]
[null,7,"Instrument type (types to be specified by each jurisdiction) ","Subordinated notes","Subordinated notes"]
[null,8,"Amount recognised in regulatory capital (currency in millions, as of most recent reporting date) ","A$75m","A$100m"]
[null,9,"Par value of instrument ","A$10,000","A$10,000"]
[null,10,"Accounting classification ","Liability - amortised cost","Liability - amortised cost"]
[null,11,"Original date of issuance ","2021-09-16","2025-05-23"]
[null,12,"Perpetual or dated ","Dated","Dated"]
[null,13,"Original maturity date ","2031-09-16","2035-05-23"]
[null,14,"Issuer call subject to prior supervisory approval ","Yes","Yes"]
[null,15,"Optional call date, contingent call dates and redemption amount ","2026-09-16","2030-05-23"]
[null,16,"Subsequent call dates, if applicable ","Any Interest Payment Date on or after the fifth anniversary of the Issue Date","Any Interest Payment Date on or after the fifth anniversary of the Issue Date"]
[null,"Coupons/dividends "]
[null,17,"Fixed or floating dividend/coupon ","Floating","Floating"]
[null,18,"Coupon rate and any related index ","3 month BBSW +240 bps paid quarterly in arrears","3 month BBSW +250 bps paid quarterly in arrears"]
[null,19,"Existence of a dividend stopper ","No","No"]
[null,20,"Fully discretionary, partially discretionary or mandatory ","Mandatory","Mandatory"]
[null,21,"Existence of step-up or other incentive to redeem ","No","No"]
[null,22,"Non-cumulative or cumulative ","Cumulative","Cumulative"]
[null,23,"Convertible or non-convertible ","Non-convertible","Non-convertible"]
[null,24,"If convertible, conversion trigger(s) ","N/A","N/A"]
[null,25,"If convertible, fully or partially ","N/A","N/A"]
[null,26,"If convertible, conversion rate ","N/A","N/A"]
[null,27,"If convertible, mandatory or optional conversion ","N/A","N/A"]
[null,28,"If convertible, specify instrument type convertible into ","N/A","N/A"]
[null,29,"If convertible, specify issuer of instrument it converts into ","N/A","N/A"]
[null,30,"Writedown feature ","Yes","Yes"]
[null,31,"If writedown, writedown trigger(s) ","A Non-Viability Trigger Event occurs on the earlier of; (i) the issuance of a notice, in writing, by APRA to the issuer that the write-off of Relevant Capital Instruments is necessary because without the write-off, the Issuer would become non-viable, or (ii) a determination by APRA notified in writing to the Issuer that without a public sector injection of capital (or equivalent support) into the Issuer, the Issuer would become non-viable. ","A Non-Viability Trigger Event occurs on the earlier of; (i) the issuance of a notice, in writing, by APRA to the issuer that the write-off of Relevant Capital Instruments is necessary because without the write-off, the Issuer would become non-viable, or (ii) a determination by APRA notified in writing to the Issuer that without a public sector injection of capital (or equivalent support) into the Issuer, the Issuer would become non-viable. "]
[null,32,"If writedown, full or partial ","Full, except where the Non-Viability Trigger Event arises under (ii) above, such an amount shall be written off as is necessary to satisfy APRA that the Issuer will not become non-viable. ","Full, except where the Non-Viability Trigger Event arises under (ii) above, such an amount shall be written off as is necessary to satisfy APRA that the Issuer will not become non-viable. "]
[null,33,"If writedown, permanent or temporary ","Permanent","Permanent"]
[null,34,"If temporary write-down, description of writeup mechanism ","N/A","N/A"]
[null,"34a","Type of subordination","Contractual ","Contractual "]
[null,35,"Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument in the insolvency creditor hierarchy of the legal entity concerned).","Ranks behind Senior Creditors ","Ranks behind Senior Creditors "]
[null,36,"Non-compliant transitioned features ","No","No"]
[null,37,"If yes, specify non-compliant features ","N/A","N/A"]

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[null,"CC1 – Composition of regulatory capital",null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides a breakdown of the constituent elements of a People First Bank's capital. "]
[null,null,null,null,"a","a1","b"]
[null,null,null,null,"2025-06-30","2024-12-31","Source based on reference numbers/letters of the balance sheet under the regulatory scope of consolidation"]
[null,"Common Equity Tier 1 capital: instruments and reserves",null,null,"$m","$m"]
[null,2,"Retained earnings",null,482,464,"a"]
[null,3,"Accumulated other comprehensive income (and other reserves)",null,1008,987,"a"]
[null,6,"Common Equity Tier 1 capital before regulatory adjustments",null,1490,1450.7]
[null,"Common Equity Tier 1 capital: regulatory adjustments"]
[null,11,"Cash flow hedge reserve",null,14,3,"b"]
[null,26,"National specific regulatory adjustments",null,131,149]
[null,"26b","   Of which: equity investments in financial institutions not reported in rows 18, 19 and 23",null,0,0,"c"]
[null,"26c","   Of which: deferred tax assets not reported in rows 10, 21 and 25",null,64,70,"d"]
[null,"26d","   Of which: capitalised expenses",null,48,48,"e"]
[null,"26e","   Of which: investments in commercial (non-financial) entities that are deducted under APRA prudential requirements",null,4,13,"f"]
[null,"26f","   Of which: other national specific regulatory adjustments not reported in rows 26b to 26e",null,15,18,"g"]
[null,28,"Total regulatory adjustments to Common Equity Tier 1 capital",null,145,152]
[null,29,"Common Equity Tier 1 capital (CET1)",null,1345,1299]
[null,"Additional Tier 1 capital: instruments"]
[null,36,"Additional Tier 1 capital before regulatory adjustments",null,0,0]
[null,"Additional Tier 1 capital: regulatory adjustments"]
[null,43,"Total regulatory adjustments to additional Tier 1 capital",null,0,0]
[null,44,"Additional Tier 1 capital (AT1)",null,0,0]
[null,45,"Tier 1 capital (T1 = CET1 + AT1)",null,1345,1299]
[null,"Tier 2 capital: instruments and provisions"]
[null,48,"Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)",null,175,125]
[null,50,"Provisions",null,15,17]
[null,51,"Tier 2 capital before regulatory adjustments",null,190,142]
[null,"Tier 2 capital: regulatory adjustments"]
[null,57,"Total regulatory adjustments to Tier 2 capital",null,0,0]
[null,58,"Tier 2 capital",null,190,142]
[null,59,"Total regulatory capital (= Tier 1 + Tier2)",null,1535,1441]
[null,60,"Total risk-weighted assets",null,8766,8892]
[null,"Capital adequacy ratios and buffers"]
[null,61,"Common Equity Tier 1 capital (as a percentage of risk-weighted assets)",null,0.15345043689304291,0.14612662460314657]
[null,62,"Tier 1 capital (as a percentage of risk-weighted assets)",null,0.15345043689304291,0.14612662460314657]
[null,63,"Total capital (as a percentage of risk-weighted assets)",null,0.17513284596232481,0.16207753833397961]
[null,64,"Institution-specific buffer requirement (capital conservation buffer plus countercyclical buffer requirements plus higher loss absorbency requirement, expressed as a percentage of risk-weighted assets)",null,3.5000000000000003E-2,3.5000000000000003E-2]
[null,65,"Of which: capital conservation buffer requirement",null,2.5000000000000001E-2,2.5000000000000001E-2]
[null,66,"Of which: bank-specific countercyclical buffer requirement",null,0.01,0.01]
[null,67,"Of which: higher loss absorbency requirement",null,0,0]
[null,68,"Common Equity Tier 1 capital (as a percentage of risk-weighted assets) available after meeting the bank’s minimum capital requirements (1)",null,0.10845043689304291,0.10112662460314657]
[null,"Applicable caps on the inclusion of provisions in Tier 2 capital"]
[null,76,"Provisions eligible for inclusion in Tier 2 capital in respect of exposures subject to standardised approach (prior to application of cap)",null,15,17]
[]
[]
[]
[null,"Notes"]
[null," (1) CET1 available after meeting the bank’s minimum capital requirements is calculated as the CET1 ratio, less the minimum CET1 capital requirement (4.5%)"]

{"sheet":"CC2","index":6,"n_rows":53,"n_cols":5,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
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[null,"CC2: Reconciliation of regulatory capital to balance sheet",null,null,"Back to Contents"]
[]
[null,"The following table provides a reconciliation of the capital amounts reported in CC1 to the consolidated balance sheet."]
[]
[null,null,"a","b","c"]
[null,null,"Balance sheet as in published financial statements","Under regulatory scope of consolidation","Reference"]
[null,null,"2025-06-30","2025-06-30"]
[null,"Assets","$m","$m"]
[null,"Cash and cash equivalents ",309,309]
[null,"Loans and advances",21072,18993]
[null," of which: Loan and lease origination fees and commissions paid to mortgage originators and brokers",36,36,"e"]
[null," of which  Adjustments and exclusions to Common Equity Tier 1 Capital",3,3,"g"]
[null,"Derivative assets",20,20]
[null,"Investment securities",3668,3668]
[null,"Other investments",42,42]
[null," of which: Other ADIs or overseas equivalents, and their subsidiaries",0,0,"c"]
[null," of which: Common Equity Tier 1 specific adjustments relating to securitisation",7,7,"g"]
[null,"Property, plant and equipment",58,58]
[null,"Intangible assets",11,11]
[null," of which: Information Technology",7,7,"e"]
[null," of which: Other intangibles",5,5,"g"]
[null,"Interest in equity accounted investees",4,4]
[null," of which: Investments in commercial (non-financial) entities that are deducted under APRA rules",4,4,"f"]
[null,"Deferred tax assets",59,59]
[null," of which: deferred tax assets not reported in rows 10, 21 and 25",64,64,"d"]
[null,"Other assets",87,87]
[null," of which Costs associated with issuing capital instruments",1,1,"e"]
[null," of which: Securitisation start up costs",4,4,"e"]
[null,"Total assets",25330,23251]
[null,"Liabilities"]
[null,"Deposits",20478,20478]
[null,"Derivative liabilities",2,2]
[null,"Other payables",238,238]
[null,"Current tax payable",1,1]
[null,"Lease liabilities",29,29]
[null,"Borrowings",3043,963]
[null,"Provisions",52,52]
[null,"Total liabilities",23843,21763]
[null,"Equity"]
[null,"Retained earnings",604,604,"a"]
[null,"Reserves",884,884,"a"]
[null," of which: Gains/(losses) on effective cash flow hedges",14,14,"b"]
[null,"Total equity",1488,1488]
[null,"Other items included in retained earnings for capital purposes",0,2,"a"]
[null,"Total Common Equity Tier 1 capital before regulatory adjustments",1488,1490]

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[null,"LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories ",null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides details on the differences between the scope of accounting consolidation and the scope of regulatory consolidation; and the corresponding regulatory risk categories."]
[]
[null,null,"a","b","c","d","e","f","g"]
[null," ","Carrying values as reported in published financial statements","Carrying values under scope of regulatory consolidation","Carrying values of items:"]
[null,null,null,null,"Subject to credit risk framework","Subject to counterparty credit risk framework ","Subject to the securitisation framework","Subject to the market risk framework","Not subject to capital requirements or subject to deduction from capital"]
[null,"Assets ","$m","$m","$m","$m","$m","$m","$m"]
[null,"Cash and cash equivalents ",309,309,311,0,0,0,-2]
[null,"Loans and advances",21072,18993,18986,0,0,0,7]
[null,"Derivative assets",20,20,0,20,0,0,0]
[null,"Investment securities",3668,3668,3668,0,0,0,0]
[null,"Other investments",42,42,45,0,0,0,-3]
[null,"Property, plant and equipment",58,58,58,0,0,0,0]
[null,"Intangible assets",11,11,0,0,0,0,11]
[null,"Interest in equity accounted investees",4,4,0,0,0,0,4]
[null,"Deferred tax assets",59,59,0,0,0,0,59]
[null,"Other assets",87,87,92,0,0,0,-5]
[null,"Total assets ",25330,23251,23160,20,0,0,71]
[null,"Liabilities "]
[null,"Deposits",20478,20478,0,0,0,0,20478]
[null,"Derivative liabilities",2,2,0,2,0,0,0]
[null,"Other payables",238,238,-31,0,0,0,269]
[null,"Current tax payable",1,1,0,0,0,0,1]
[null,"Lease liabilities",29,29,0,0,0,0,29]
[null,"Borrowings",3043,963,0,0,0,0,963]
[null,"Provisions",52,52,0,0,0,0,52]
[null,"Total liabilities ",23843,21763,-31,2,0,0,21792]

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[null,"LI2: Main sources of differences between regulatory exposure amounts and carrying values in financial statements",null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides details on the main sources of differences between the financial statements’ carrying value amounts and the exposure amounts used for regulatory purposes."]
[]
[null,null,null,"a","b","c","d","e"]
[null,null,null,"Total  .","Items subject to: "]
[null,null,null,null,"Credit risk framework","Securitisation framework","Counterparty credit risk framework","Market risk framework"]
[null,null,null,"$m","$m","$m","$m","$m"]
[null,1,"Asset carrying value amount under scope of regulatory consolidation (as per Template LI1)",23180,23160,0,20,0]
[null,2,"Liabilities carrying value amount under regulatory scope of consolidation (as per Template LI1)",-29,-31,0,2,0]
[null,3,"Total net amount under regulatory scope of consolidation (Row 1 – Row 2)",23209,23191,0,18,0]
[null,4,"Off-balance sheet amounts",6886,1414,2128,3344,0]
[null,9,"Differences due to credit conversion factors",-5363,0,-2040,-3323,0]
[null,10,"Exposure amounts considered for regulatory purposes",24732,24605,88,39,0]

{"sheet":"ENC","index":9,"n_rows":19,"n_cols":6,"rows_kept":19,"cut":false,"hidden":false,"merged":[[13,3,14,3],[13,1,14,1]]}
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[null,"ENC: Asset encumbrance",null,null,null,"Back to Contents"]
[]
[null,"The following table provides details on People First Bank's encumbered assets."]
[]
[null,null,"a","b","c","d"]
[null,null,"Encumbered assets ","[Optional]","Unencumbered assets ","Total"]
[null,null,"$m","Central bank facilities","$m","$m"]
[null,"Investment securities",0,null,3668,3668]
[null,"Loans and advances",5102,null,15970,21072]
[null,"Other assets",1,null,589,590]
[null,"Total assets",5103,null,20227,25330]

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[null,"CR1: Credit quality of assets",null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides a summary of the credit quality of People First Bank's on and off balance sheet assets."]
[]
[null,null,null,"a","b","c","d","e","f","g"]
[null,null,null,"Gross carrying values",null,null,"Of which ECL accounting provisions for credit losses on SA exposures"]
[null,null,null,"Defaulted exposures (1)","Non-defaulted exposures","Allowances/ impairments","Allocated in regulatory category of Specific ","Allocated in regulatory category of General","Of which ECL accounting provisions for credit losses on IRB exposures","Net values"]
[null,null,null,"$m","$m","$m","$m","$m","$m","$m"]
[null,1,"Loans",255,18761,23,1,22,0,18993]
[null,2,"Debt securities",0,3604,0,0,0,0,3604]
[null,3,"Off-balance sheet exposures",3,2817,0,0,0,0,2820]
[null,4,"Total",258,25183,23,1,22,0,25417]
[]
[]
[]
[null,"Notes"]
[null," (1) Defaulted exposures are defined as non-performing exposures in accordance with APRA Prudential Standard APS 220 Credit Risk Management."]

{"sheet":"CR2","index":11,"n_rows":24,"n_cols":10,"rows_kept":24,"cut":false,"hidden":false,"merged":[[10,1,10,9],[23,1,24,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CR2: Changes in stock of defaulted loans and debt securities",null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides a summary of the changes in People First Bank's non-performing exposures, the flows between non-performing and performing exposure categories and reductions in non-performing exposures due to write-offs. "]
[]
[null,null,null,"a"]
[null,null,null,"$m"]
[null,1,"Defaulted (1) loans and debt securities at end of the previous reporting period",229]
[null,2,"Loans and debt securities that have defaulted since the last reporting period ",93,23159]
[null,3,"Returned to non-defaulted status",34,-31]
[null,4,"Amounts written off",3,23190]
[null,5,"Other changes",-27,1414]
[null,6,"Defaulted (1) loans and debt securities at end of the reporting period (1+2-3-4+5)",258]
[]
[]
[null,"Notes"]
[null," (1) Defaulted exposures are defined as non-performing exposures in accordance with APRA Prudential Standard APS 220 Credit Risk Management."]

{"sheet":"CRB","index":12,"n_rows":50,"n_cols":7,"rows_kept":50,"cut":false,"hidden":false,"merged":[[12,2,13,2],[12,3,12,4],[25,2,26,2],[25,3,25,4],[10,1,10,6]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CRB: Additional disclosure related to the credit quality of assets",null,null,null,null,"Back to Contents"]
[]
[null,"The following tables provide a summary of the total credit exposures by geography, industry, past-due status and restructured status."]
[]
[null,null,"Total Exposure (loans, debt securities and off balance sheet) (1)\n$m   .","Of which:"]
[null,"Exposures by geography",null,"Impaired Exposures\n$m","Provisions relating to impaired exposures\n$m"]
[null,"Australian Capital Territory",242,0,0]
[null,"New South Wales",3143,0,0]
[null,"Northern Territory",1488,1,0]
[null,"Queensland",7533,1,1]
[null,"South Australia",10075,1,1]
[null,"Tasmania",118,0,0]
[null,"Victoria",4547,0,0]
[null,"Western Australia",644,0,0]
[null,"Total",27790,3,2]
[]
[]
[null,null,"Total Exposure (loans, debt securities and off balance sheet) (1)\n$m   .","Of which:"]
[null,"Exposures by industry",null,"Impaired Exposures\n$m","Provisions relating to impaired exposures\n$m"]
[null,"Individual",23860,3,2]
[null,"Financial and Insurance Services",3659,0,0]
[null,"Rental Hiring and Real Estate Services",76,0,0]
[null,"Other",195,0,0]
[null,"Total",27790,3,2]
[]
[]
[null,"Past-due exposures by residual maturity","Total\n$m"]
[null,"Up to 1 year",0]
[null,"1 to 5 Years",3]
[null,"Over 5 Years",248]
[null,"Revolving",7]
[null,"Total",258]
[]
[]
[null,"Restructured Loans","Total\n$m"]
[null,"Restructured and impaired",0]
[null,"Restructured and not impaired",188]
[null,"Total",188]
[]
[]
[null,"Notes"]
[null," (1) Total exposure includes the outstanding balance and amounts available for redraw for loans, debt securities and off balance sheet exposures."]

{"sheet":"CR3","index":13,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[10,1,10,8],[21,1,22,7]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CR3: Credit risk mitigation techniques – overview",null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides an overview of secured and unsecured loans and debt securities and the credit mitigation techniques used to secure these exposures. "]
[]
[null,null,null,"a","b","c","d","e"]
[null,null,null,"Exposures unsecured: carrying amount \n$m","Exposures to be secured\n$m","Exposures secured by collateral \n$m","Exposures secured by financial guarantees\n$m","Exposures secured by credit derivatives\n$m"]
[null,1,"Loans ",225,18768,18768,0,0]
[null,2,"Debt securities ",3532,72,72,0,0]
[null,3,"Total ",3757,18840,18840,0,0]
[null,4,"Of which: defaulted (1)",14,240,240,0,0]
[]
[]
[null,"Notes"]
[null," (1) Defaulted exposures are defined as non-performing exposures in accordance with APRA Prudential Standard APS 220 Credit Risk Management."]

{"sheet":"CR4","index":14,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[10,1,10,8],[13,3,13,4],[13,5,13,6],[13,7,13,8],[31,1,32,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CR4: Standardised approach – credit risk exposure and credit risk mitigation (CRM) effects",null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides an overview of the impact of credit risk management (CRM) on capital requirement calculations under the standardised approach for credit risk."]
[]
[null,null,null,"a","b","c","d","e","f"]
[null,null,null,"Exposures before CCF and CRM",null,"Exposures post-CCF and post-CRM",null,"RWA and RWA density"]
[null,null,"Asset classes","On-balance sheet amount\n$m","Off-balance sheet amount\n$m ","On-balance sheet amount\n$m ","Off-balance sheet amount\n$m","RWA\n$m","RWA density "]
[null,1,"Sovereigns and their central banks",32,0,32,0,0,0]
[null,2,"Non-central government public sector entities ",2281,0,2281,0,0,0]
[null,4,"Banks",1691,0,1691,0,527,0.31149200447858783]
[null,8,"Retail ",538,322,538,129,623,0.93395458596112857]
[null,9,"Real estate",18218,2492,18218,1282,6389,0.32766563977120705]
[null,null,"Of which: general RRE",18104,2430,18104,1243,6234,0.32221279884908716]
[null,null,"Of which: general CRE",14,11,14,5,14,0.75048034236853434]
[null,null,"Of which: IPCRE",81,32,81,15,84,0.87994051706247312]
[null,null,"Of which: land acquisition, development and construction",19,19,19,19,57,1.4999999988995047]
[null,10,"Defaulted exposures (1)",228,3,228,1,229,0.99777409774584969]
[null,11,"Other assets",195,3,195,10,151,0.73719896753165171]
[null,12,"Total",23183,2820,23183,1422,7919]
[]
[]
[]
[null,"Notes"]
[null," (1) Defaulted exposures are defined as non-performing exposures in accordance with APRA Prudential Standard APS 220 Credit Risk Management."]

{"sheet":"CR5","index":15,"n_rows":44,"n_cols":27,"rows_kept":44,"cut":false,"hidden":false,"merged":[[13,1,13,2],[43,1,44,7],[27,1,27,14],[30,1,31,1],[10,1,10,14],[12,3,12,25]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CR5: Standardised approach – exposures by asset classes and risk weights",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table presents a breakdown of credit risk exposures under the standardised approach by asset class and risk weight. This table excludes securitisation exposures."]
[]
[null,null,null,"Risk weight"]
[null,"$m\n\nAsset Classes",null,0,0.2,0.25,0.3,0.35,0.4,0.45,0.5,0.55000000000000004,0.6,0.65,0.7,0.75,0.8,0.85,0.9,0.95,1,1.05,1.1000000000000001,1.2,1.5,"Other","Total credit exposure amount (post-CCF and post-CRM)"]
[null,1,"Sovereigns and their central banks",32,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,32]
[null,2,"Non-central government public sector entities",2281,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2281]
[null,4,"Banks",0,383,0,1019,0,0,0,289,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1691]
[null,8,"Retail",0,0,0,0,0,0,0,0,0,0,0,0,176,0,0,0,0,491,0,0,0,0,0,667]
[null,9,"Real estate",0,3283,3380,4188,4270,1773,1149,715,189,0,245,107,18,0,36,20,0,58,10,3,0,53,0,19497]
[null,null,"Of which: general RRE",0,3283,3380,4188,4270,1773,1149,715,189,0,245,50,0,0,36,0,0,58,10,0,0,0,0,19346]
[null,null,"Of which: general CRE",0,0,0,0,0,0,0,0,0,0,0,0,18,0,0,0,0,0,0,0,0,0,0,18]
[null,null,"Of which: IPCRE",0,0,0,0,0,0,0,0,0,0,0,57,0,0,0,20,0,0,0,3,0,15,0,95]
[null,null,"Of which: land acquisition, development and construction",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,38,0,38]
[null,10,"Defaulted exposures",0,0,0,0,0,0,0,0,0,0,0,0,0,49,0,0,4,139,0,0,30,7,0,229]
[null,11,"Other assets",30,29,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,145,0,0,0,0,0,204]
[]
[]
[null,"The following table presents the exposure amounts and CCFs applied to off-balance sheet exposures, categorised based on risk bucket of converted exposures."]
[]
[null,null,null,"a","b","c","d"]
[null,null,null,"On-balance sheet exposure","Off-balance sheet exposure (pre-CCF)","Weighted average CCF(1)","Exposure (post-CCF and post-CRM)"]
[null,null,"Risk weight","$m","$m",null,"$m"]
[null,1,"Less than 40%",17823,2143,0.50010318241808593,18896]
[null,2,"40–70%",4295,296,0.45989417588886339,4467]
[null,3,0.75,103,229,0.40160055732089917,195]
[null,"3a",0.8,49,0,0.39999938906367233,49]
[null,4,0.85,33,4,0.80869175931292903,36]
[null,5,"90–100%",801,120,0.45148081177482957,859]
[null,6,"105–130%",42,3,0.48724665342852841,43]
[null,7,1.5,37,25,0.91606767361077057,60]
[null,11,"Total exposures",23183,2820,0.48996500609834953,24605]
[]
[null,"Notes"]
[null,"(1) Weighting is based on off-balance sheet exposure (pre-CCF)."]

{"sheet":"CCR3","index":16,"n_rows":22,"n_cols":11,"rows_kept":22,"cut":false,"hidden":false,"merged":[[10,1,10,10],[13,2,13,9],[21,1,22,10],[13,10,14,10],[14,13,15,13]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CCR3: Standardised approach – CCR exposures by regulatory portfolio and risk weights",null,null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides a breakdown of counterparty credit risk exposures calculated according to the standardised approach: by portfolio (type of counterparties) and by risk weight (riskiness attributed according to standardised approach)."]
[]
[null,null,"a","b","c","d","e","f","g","h","i"]
[null,null,"Risk weight",null,null,null,null,null,null,null,"Total credit exposure \n(1) (1)"]
[null,null,0,0.1,0.2,0.5,0.75,1,1.5,"Others"]
[null,"Regulatory portfolio","$m","$m","$m","$m","$m","$m","$m","$m","$m"]
[null,"Banks",0,0,38,0,0,0,0,0,38]
[null,"Total",0,0,38,0,0,0,0,0,38]
[]
[]
[null,"Notes"]
[null,"(1) Total credit exposure is the amount relevant for the capital requirements calculation, having applied CRM techniques."]

{"sheet":"CCR5","index":17,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":false,"merged":[[10,1,10,9],[13,2,13,5],[13,7,13,8],[13,10,16,10],[14,2,14,3],[14,4,14,5],[14,7,15,7],[14,8,15,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CCR5: Composition of collateral for CCR exposure",null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides a breakdown of all types of collateral posted or received by banks to support or reduce the counterparty credit risk exposures related to derivative transactions or to SFTs, including transactions cleared through a CCP."]
[]
[null,null,"a","b","c","d",null,"e","f"]
[null,null,"Collateral used in derivative transactions",null,null,null,null,"Collateral used in SFTs"]
[null,null,"Fair value of collateral received",null,"Fair value of posted collateral",null,null,"Fair value of collateral received\n$m","Fair value of posted collateral\n$m"]
[null,null,"Segregated\n$m","Unsegregated\n$m","Segregated\n$m","Unsegregated\n$m"]
[null,"Cash – domestic currency",0,16,0,1,0,0,0]
[null,"Total",0,16,0,1,0,0,0]

{"sheet":"SEC1","index":18,"n_rows":22,"n_cols":17,"rows_kept":22,"cut":false,"hidden":false,"merged":[[16,17,17,17],[21,1,22,16],[20,2,20,16],[13,3,13,6],[13,8,13,11],[13,13,13,16]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"SEC1: Securitisation exposures in the banking book",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table presents the breakdown of balance sheet banking book carrying values by People First Bank's role and underlying asset type."]
[]
[null,null,null,"a","b","c","d",null,"e","f","g","h",null,"i","j","k","l"]
[null,null,null,"Bank acts as originator (1)",null,null,null,null,"Bank acts as sponsor",null,null,null,null,"Banks acts as investor"]
[null,null,null,"Traditional","Of which simple, transparent and comparable (STC)","Synthetic","Sub-total",null,"Traditional","Of which STC","Synthetic","Sub-total",null,"Traditional","Of which STC","Synthetic","Sub-total"]
[null,null,null,"$m","$m","$m","$m",null,"$m","$m","$m","$m",null,"$m","$m","$m","$m"]
[null,1," Retail (total)",3022,0,0,3022,0,0,0,0,0,0,0,0,0,0]
[null,null," – of which"]
[null,2,"Residential mortgage",3022,0,0,3022,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Notes"]
[null,"(1) 'Bank acts as originator' reflects securitisation activities in which we securitise our own assets. This includes internal securitisation and funding only securitisation transactions where People First Bank retains all/partial notes issued by the securitisation vehicle, and excludes securitisation transactions that qualify for capital relief. "]

{"sheet":"SEC3","index":19,"n_rows":21,"n_cols":20,"rows_kept":21,"cut":false,"hidden":false,"merged":[[13,12,13,15],[14,12,14,15],[13,16,14,19],[13,1,14,1],[13,2,14,2],[13,3,14,7],[13,8,13,11],[14,8,14,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"SEC3: Securitisation exposures in the banking book and associated regulatory capital requirements – bank acting as originator or as sponsor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Contents"]
[null,"The following table present securitisation exposures in the banking book when the bank acts as originator or sponsor and the associated capital requirements."]
[]
[null,null,null,"a","b","c","d","e","f","g","h","i","j","k","l","j","k","l","j","k"]
[null,null,null,"Exposure values (by risk weight bands)",null,null,null,null,"Exposure values ",null,null,null,"RWA ",null,null,null,"Capital charge after cap"]
[null,null,null,null,null,null,null,null,"(by regulatory approach)",null,null,null,"(by regulatory approach)"]
[null,null,null,"≤20% "," >20% to 50% "," >50% to 100% "," >100% to <1250% RW",12.5,"SEC-IRBA","SEC-ERBA & SEC-IAA","SEC-SA",12.5,"SEC-IRBA","SEC-ERBA & SEC-IAA","SEC-SA",12.5,"SEC-IRBA","SEC-ERBA & SEC-IAA","SEC-SA",12.5]
[null,null,null,"$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m","$m"]
[null,1,"Total exposures",86,2,0,0,0,0,0,0,0,0,17,1,0,0,0,0,0]
[null,2,"Traditional securitisation ",86,2,0,0,0,0,0,0,0,0,17,1,0,0,0,0,0]
[null,3,"Of which securitisation",86,2,0,0,0,0,0,0,0,0,17,1,0,0,0,0,0]
[null,4,"Of which retail underlying",86,2,0,0,0,0,0,0,0,0,17,1,0,0,0,0,0]

{"sheet":"OR2","index":20,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[[34,1,34,5]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"OR2: Business Indicator and subcomponents",null,null,null,null,null,"Back to Contents"]
[]
[null,"This table presents the business indicator (BI) and its subcomponents, which inform the operational risk capital calculation."]
[]
[null,null,null,"a","b","c"]
[null,null,null,"2025-06-30","2024-06-30","2023-06-30"]
[null,null,null,"$m","$m","$m"]
[null,1,"Interest, lease and dividend component",430]
[null,"1a","Interest and lease income",1244,889,499]
[null,"1b","Interest and lease expense",775,457,117]
[null,"1c","Interest earning assets",23932,22317,21931]
[null,"1d","Dividend income",2,2,5]
[null,2,"Services component",80]
[null,"2a","Fee and commission income",72,79,86]
[null,"2b","Fee and commission expense",43,43,38]
[null,"2c","Other operating income",1,1,1]
[null,"2d","Other operating expense",0,0,0]
[null,3,"Financial component",1]
[null,"3a","Net P&L on the trading book",0,0,0]
[null,"3b","Net P&L on the banking book",0,0,2]
[null,4,"BI",511]
[null,5,"Business indicator component (BIC)",829]
[]
[null,null,null,"a\n$m"]
[null,"6a","BI gross of excluded divested activities",829]
[null,"6b","Reduction in BI due to excluded divested activities",0]

{"sheet":"OR3","index":21,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"OR3: Minimum required operational risk capital",null,null,null,null,null,"Back to Contents"]
[]
[null,"This table presents People First Bank's operational risk regulatory capital requirements. "]
[]
[null,null,null,null,"a\n$m"]
[null,1,null,"Business indicator component (BIC) ",829]
[null,2,null,"Internal loss multiplier (ILM)",1]
[null,3,null,"Minimum required operational risk capital (ORC)",829]
[null,4,null,"Operational risk RWA ",829]

{"sheet":"IRRBB1","index":22,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,2,24,3],[24,5,24,6],[10,1,10,8],[13,2,13,3],[13,5,13,6],[23,2,23,3],[23,5,23,6]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"IRRBB1: Quantitative information on IRRBB",null,null,null,null,null,null,"Back to Contents"]
[]
[null,"The following table provides information on the bank’s changes in Economic Value of equity and net interest income under each of the prescribed interest rate shock scenarios. "]
[]
[]
[null,null,"∆EVE",null,null,"∆NII"]
[null,null,"2025-06-30","2024-06-30",null,"2025-06-30","2024-06-30"]
[null,null,"$m","$m",null,"$m","$m"]
[null,"Parallel up",-22,-43,0,36,12]
[null,"Parallel down",22,43,0,-44,-12]
[null,"Steepener",1,6,0]
[null,"Flattener",-6,-15,0]
[null,"Short rate up",-14,-32,0]
[null,"Short rate down",14,32,0]
[null,"Maximum",-22,-43,0,-44,-12]
[null,null,"2025-06-30",null,null,"2024-06-30"]
[null,"Tier 1 capital",1345,null,null,1228.0385504940414]

{"sheet":"CCyB1","index":23,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[10,1,10,8],[13,3,13,4]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CCyB1: Geographical distribution of credit exposures used in the calculation of the bank-specific countercyclical capital buffer requirement"]
[null,null,null,null,null,null,null,null,"Back to Contents"]
[null,"The following table provides an overview of the geographical distribution of private sector credit exposures relevant for the calculation of the bank’s countercyclical capital buffer."]
[]
[null,null,"a","b","c","d","e"]
[null,"Geographical breakdown","Countercyclical capital buffer rate %","Exposure values and/or risk-weighted assets (RWA) used in the computation of the countercyclical capital buffer",null,"Bank-specific countercyclical capital buffer rate","Countercyclical capital buffer amount"]
[null,null,null,"Exposure values\n$m","RWA\n$m",null,"$m"]
[null,"Australia",0.01,22687,7164]
[null,"Sum",null,22687,7164]
[null,"Total",null,22687,7164,0.01,71.640713106779117]