| Credit Union 2017 | Regulatory Adjustments | Remove Cap Rel Trusts | Regulatory Level 1 | Add Level 2 Subsidiaries | Regulatory Level 2 | ||
|---|---|---|---|---|---|---|---|
| CDT | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | |
| Assets | |||||||
| Cash and cash equivalents | 231,114 | -36,421 | 194,693 | 45 | 194,738 | ||
| Financial assets - fair value through profit and loss | - | - | - | ||||
| Financial assets - held to maturity | 2,419,648 | -676,452 | 1,743,196 | 469 | 1,743,665 | ||
| Derivative financial instruments | 714 | 714 | 714 | ||||
| Financial assets - available for sale | 42,890 | 42,890 | 42,890 | ||||
| Investments in controlled entities | 26d | 800 | 800 | 2,000 | 2,800 | ||
| Investments in joint arrangements | 26g | 1,333 | 1,333 | 1,333 | |||
| Loans | 11,524,273 | -847,490 | 10,676,783 | 10,676,783 | |||
| Accounting loss provisions | -8,501 | 8,501 | - | - | |||
| Loss provisions included in RWA | - | -6,407 | -6,407 | -6,407 | |||
| Loss provisions included in GRCL | 50 | - | -2,094 | -2,094 | -2.094 | ||
| Net deferred origination costs & fee revenue | 26f | 14,587 | 14,587 | 14,587 | |||
| Loans and advances | 11,530,359 | - | -847,490 | 10,682,869 | - | 10,682,869 | |
| Intangible assets | 9 | 68,058 | -76 | 67,982 | 67,982 | ||
| Capitalised debt raising costs | 26f | - | 731 | 731 | 731 | ||
| Capitalised securitisation startup costs | 26f | - | 5,988 | 5,988 | 5,988 | ||
| Intangible assets | 68,058 | 6,643 | 74,701 | 74,701 | |||
| Property, plant and equipment | 17,296 | 373 | 17,669 | 17,669 | |||
| Other assets | 10,879 | -297 | -3,252 | 7,330 | 179 | 7,509 | |
| Total assets | 14,323,091 | -669,733 | -887,163 | 12,766,195 | 2,693 | 12,768,888 | |
| Liabilities | |||||||
| Deposits | 8,760,229 | 8,760,229 | 8,760,229 | ||||
| Derivative financial instruments | 4,437 | -1,413 | 3,024 | 3,024 | |||
| Borrowings | 4,584,487 | -669,733 | -871,176 | 3,043,578 | 3,043,578 | ||
| Deferred tax liability | 26e | 5,870 | 5,870 | -5 | 5,865 | ||
| Provisions | 20,530 | 20,530 | 20,530 | ||||
| Other liabilities | 40,281 | -14,574 | 25,707 | 22 | 25,729 | ||
| Total liabilities | 13,415,834 | -669,733 | -887,163 | 11,858,938 | 17 | 11,858,955 | |
| Net assets | 907,257 | - | - | 907,257 | 2,676 | 909,933 | |
| Member funds | |||||||
| Ordinary shares | - | - | - | ||||
| Credit loss reserve | 50 | 18,383 | 18,383 | 18,383 | |||
| Redeemable preference share reserve | 3 | 2,830 | 2,830 | 2,830 | |||
| Available for sale reserve | 3 | 15,216 | 15,216 | 15,216 | |||
| Cash flow hedge reserve | 3,11 | -1,993 | -1,993 | -1,993 | |||
| Business combination reserve | 3 | 9,590 | 9,590 | 9,590 | |||
| Asset revaluation reserve | 3 | - | - | - | |||
| Reserves | 44,026 | 44,026 | - | 44,026 | |||
| Retained earnings | 2 | 813,581 | 813,581 | 3,517 | 817,098 | ||
| Current year earnings | 2 | 49,650 | 49,650 | -841 | 48,809 | ||
| Total members' funds | 907,257 | - | - | 907,257 | 2,676 | 909,933 |