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"fact_ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory_E2_CY": {
"value": "1. About our financial statements
General information
These are the consolidated financial statements for ANZBGL (the Company) and its controlled entities (together, the Group or Consolidated Entity) for the
year ended 30 September 2025. The Company is a publicly listed company incorporated and domiciled in Australia with debt listed on securities
exchanges. The Company is a subsidiary of ANZGHL and is regulated by APRA as an Authorised Deposit-taking Institution (ADI). The address of the
Company\u2019s registered office and its principal place of business is ANZ Centre, 833 Collins Street, Docklands, Victoria, Australia 3008. The Group provides
banking and financial services to individuals and business customers and operates in and across 29 markets.
On 7 November 2025, the Directors resolved to authorise the issue of these financial statements. Information in the financial statements is included only
to the extent we consider it material and relevant to the understanding of the financial statements. A disclosure is considered material and relevant if, for
example:
\u2022
the amount is significant in size (quantitative fa
ctor);
\u2022
the informa
tion is significant by nature (qualitative fa
ctor);
\u2022
the user cannot understand the Group\u2019s results without the specific disclosure (qualitative factor);
\u2022
the information is critical to a user\u2019s understanding of the impact of significant changes in the Group\u2019s business during the p
eriod - for example,
business acquisitions or disposals (
qualitative factor);
\u2022
the information relates to an aspect of the Group\u2019s operations that is important to its future performance (qualitative factor); and
\u2022
the information is required under legislative requirements of the Corporations Act 2001, the Banking Act 1959 (Cth) or by the Group\u2019s pr
incipal
regulators, including the Australian Securities and Investments Commission (ASIC) and the Australian Prudential Regulation Authority (APRA).
This section of th
e financial statements:
\u2022
outlines the basis upon which the Group\u2019s financial statements have been prepared; an
d
\u2022
discusses any new accounting standards or regulations that directly impact the financial statements.
Basis of preparation
This financial report is a general purpose (Tier 1) financial report prepared by a \u2018for profit\u2019 entity, in accordance with Australian Accounting Standards
(AASs) and other authoritative pronouncements of the Australian Accounting Standards Board (AASB), the Corporations Act 2001, and International
Financial Reporting Standards (IFRS) and interpretations published by the International Accounting Standards Board (IASB).
We present the financial statements of the Group in Australian dollars, which is the Company\u2019s functional and presentation currency. We measure the
financial statements of each entity in the Group using the currency of the primary economic environment in which that entity operates (the functional
currency). We have rounded values to the nearest million dollars ($m), unless otherwise stated, as permitted under the ASIC Corporations (Rounding in
Financial/Directors Report) Instrument 2016/191.
Certain comparative amounts have been restated to conform with the basis of preparation in the current year.
Basis of measurement and presentation
The financial information has been prepared on a historical cost basis - except the following assets and liabilities which we have stated at their fair value:
\u2022
derivative financial instruments and in the case of fair value hedging, a fair value adjustment made to the underlying hedged item;
\u2022
financial instruments held for trading;
\u2022
financial assets a
nd financial liabilities designated at fair value through profit or loss (FVTPL); and
\u2022
financial assets at fair value through other comprehensive income (FVOCI).
In accordance with AASB 119 Employee Benefits we have measured defined benefit obligations using the Projected Unit Credit Method.
Basis of consolidation
The consolidated financial statements of the Group comprise the financial statements of the Company and all its subsidiaries. An entity, including a
structured entity, is considered a subsidiary of the Group when we determine that the Company has control over the entity. Control exists when the Group
is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the
entity. We assess power by examining existing rights that give the Company the current ability to direct the relevant activities of the entity. We have
eliminated, on consolidation, the effect of all transactions between entities in the Group.
Foreign currency translation
Transactions and balances
Foreign currency transactions are translated into the relevant functional currency at the exchange rate prevailing at the date of the transaction. At the
reporting date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the relevant spot rate. Any
foreign currency translation gains or losses that arise are included in profit or loss in the period they arise.
We measure translation differences on non-monetary items classified as FVTPL and report them as part of the fair value gain or loss on these items. For
non-monetary items classified as investment securities measured at FVOCI, translation differences are included in other comprehensive income.
Financial statements of foreign operations that have a functional currency that is not Australian dollars
The financial statements of our foreign operations are translated into Australian dollars for consolidation into the Group financial statements using the
following method:
| Foreign currency item | Exchange rate used |
| |
| assets and liabilities | |
| |
| The reporting date rate |
| Equity | |
| |
| The initial investment date rate |
| Income and expenses | |
| |
| The average rate for the period \u2013 but for a significant transaction if we believe the average rate is not reasonable, |
| |
| Then we use the rate at the date of the transaction |
Exchange differences arising from the translation of financial statements of foreign operations are recognised in the foreign currency translation reserve in
equity. When we dispose of a foreign operation, the cumulative exchange differences are transferred to profit or loss.
Fiduciary activities
The Group provides fiduciary services to third parties including custody, nominee and trustee services. This involves the Group holding assets on behalf of
third parties and making decisions regarding the purchase and sale of financial instruments. If the Group is not the beneficial owner or does not control the
assets, then we do not recognise these transactions in these financial statements, except when required by accounting standards or another legislative
requirement.
Key judgements and estimates
In the process of applying the Group\u2019s accounting policies, management has made a number of judgements and applied estimates and
assumptions about past and future events. Further information on the key judgements and estimates that we consider material to the financial
statements are contained within each relevant note to the financial statements.
The global economy continues to face challenges reflecting the impacts of global uncertainties from continuing trade and geopolitical tensions,
and impacts from climate change, which contribute to an elevated level of estimation uncertainty involved in the preparation of these financial
statements.
The Group is exposed to climate risk either directly through its operations or indirectly, for example, through lending to customers. Climate risk
may also be a driver of other risks within our risk management framework. Our most material climate risks arise from lending to business and
retail customers, which contribute to credit risk.
The Group has made various accounting estimates in this Financial Report based on forecasts of economic conditions which reflect
expectations and assumptions at 30 September 2025 about future events considered reasonable in the circumstances. Thus, there is a
considerable degree of judgement involved in preparing these estimates. Actual economic conditions are likely to be different from those
forecast since anticipated events frequently do not occur as expected, and the effect of these differences may significantly impact accounting
estimates included in these financial statements. The significant accounting estimates impacted by these forecasts and associated
uncertainties are predominantly related to expected credit losses and recoverable amounts of non-financial assets including investments in
associates.
The impact of these uncertainties on each of these accounting estimates is discussed in the relevant notes in this Financial Report, along with
assumptions and judgements made in relation to other key estimates. Readers should consider these disclosures in light of the inherent
uncertainties described above.
Accounting standards adopted in the period
Accounting policies have been consistently applied to all periods presented, unless otherwise noted.
Lease Liability in a Sale and Leaseback
AASB 2022-5 Amendments to Australian Accounting Standards \u2013 Lease Liability in a Sale and Leaseback amended AASB 16 Leases and specifies the
accounting for variable lease payments by seller-lessees in sale and leaseback transactions. The amendment was effective from 1 October 2024 and did
not have a material impact on the Group.
Accounting standards not early adopted
A number of new standards, amendments to standards and interpretations have been published but are not mandatory for the financial statements for
the year ended 30 September 2025 and have not been applied by the Group in preparing these financial statements. Further details of these are set out
below.
AASB 18 Presentation and Disclosure in Financial Statements
In June 2024, the AASB issued AASB 18 Presentation and Disclosure in Financial Statements (AASB 18) which updates and replaces requirements for the
presentation and disclosure of information in financial statements. AASB 18 introduces new defined subtotals to be presented in the consolidated Income
Statement, disclosure of management-defined performance measures and requirements for grouping of information. This standard will be effective for
the financial year beginning 1 October 2027. We are currently assessing the impact of adopting this standard.
Classification and measurement amendments to AASB 9 Financial Instruments
In July 2024, the AASB issued AASB 2024-2 Amendments to Australian Accounting Standards - Classification and Measurement of Financial Instruments
which amends requirements related to settling financial liabilities using an electronic payment system and assessing contractual cash flow characteristics
of financial assets with environmental, social and corporate governance and similar features. The amendments will be effective for the financial year
beginning 1 October 2026. We are currently assessing the impact of adopting this standard.
Nature-dependent electricity contracts
In February 2025, the AASB issued AASB 2025-1 Amendments to Australian Accounting Standards \u2013 Contracts Referencing Nature-dependent Electricity
which enhances guidance on the application of the \u2018own-use\u2019 exemption on nature dependent power purchase agreements (PPAs) and hedge
accounting requirements for PPAs that are classified as derivative financial instruments. The amendments also introduce new disclosure requirements for
certain PPAs. The amendments will be effective for the financial year beginning 1 October 2026. We are currently assessing the impact of adopting these
amendments.
Related pronouncement of the AASB
AASB Sustainability Reporting Standards
In September 2024, the AASB published two sustainability standards: AASB S1 General Requirements for Disclosure of Sustainability-related Financial
Information, a voluntary standard for general sustainability-related financial disclosures, and AASB S2 Climate-related Disclosures (AASB S2), a mandatory
standard that requires disclosure of climate-related financial risks and opportunities that could reasonably be expected to affect the Group\u2019s cash flows,
access to finance or cost of capital over the short, medium or long term. AASB S2 will be effective for the Group for the financial year beginning 1 October
2025.
",
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}
},
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"value": "General information
These are the consolidated financial statements for ANZBGL (the Company) and its controlled entities (together, the Group or Consolidated Entity) for the
year ended 30 September 2025. The Company is a publicly listed company incorporated and domiciled in Australia with debt listed on securities
exchanges. The Company is a subsidiary of ANZGHL and is regulated by APRA as an Authorised Deposit-taking Institution (ADI). The address of the
Company\u2019s registered office and its principal place of business is ANZ Centre, 833 Collins Street, Docklands, Victoria, Australia 3008. The Group provides
banking and financial services to individuals and business customers and operates in and across 29 markets.
On 7 November 2025, the Directors resolved to authorise the issue of these financial statements. Information in the financial statements is included only
to the extent we consider it material and relevant to the understanding of the financial statements. A disclosure is considered material and relevant if, for
example:
\u2022
the amount is significant in size (quantitative fa
ctor);
\u2022
the informa
tion is significant by nature (qualitative fa
ctor);
\u2022
the user cannot understand the Group\u2019s results without the specific disclosure (qualitative factor);
\u2022
the information is critical to a user\u2019s understanding of the impact of significant changes in the Group\u2019s business during the p
eriod - for example,
business acquisitions or disposals (
qualitative factor);
\u2022
the information relates to an aspect of the Group\u2019s operations that is important to its future performance (qualitative factor); and
\u2022
the information is required under legislative requirements of the Corporations Act 2001, the Banking Act 1959 (Cth) or by the Group\u2019s pr
incipal
regulators, including the Australian Securities and Investments Commission (ASIC) and the Australian Prudential Regulation Authority (APRA).
This section of th
e financial statements:
\u2022
outlines the basis upon which the Group\u2019s financial statements have been prepared; an
d
\u2022
discusses any new accounting standards or regulations that directly impact the financial statements.
",
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"language": "en",
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"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
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"value": "publicly listed company",
"dimensions": {
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"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"ifrs-full_CountryOfIncorporation_E7_CY": {
"value": "Australia",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"ifrs-full_PrincipalPlaceOfBusiness_E9_CY": {
"value": "Australia",
"dimensions": {
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"ifrs-full_AddressOfRegisteredOfficeOfEntity_E8_CY": {
"value": "ANZ Centre, 833 Collins Street, Docklands, Victoria, Australia 3008",
"dimensions": {
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
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"value": "The Group provides banking and financial services to individuals and business customers and operates in and across 29 markets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_D603949973_CY": {
"value": "Basis of preparation
This financial report is a general purpose (Tier 1) financial report prepared by a \u2018for profit\u2019 entity, in accordance with Australian Accounting Standards
(AASs) and other authoritative pronouncements of the Australian Accounting Standards Board (AASB), the Corporations Act 2001, and International
Financial Reporting Standards (IFRS) and interpretations published by the International Accounting Standards Board (IASB).
We present the financial statements of the Group in Australian dollars, which is the Company\u2019s functional and presentation currency. We measure the
financial statements of each entity in the Group using the currency of the primary economic environment in which that entity operates (the functional
currency). We have rounded values to the nearest million dollars ($m), unless otherwise stated, as permitted under the ASIC Corporations (Rounding in
Financial/Directors Report) Instrument 2016/191.
Certain comparative amounts have been restated to conform with the basis of preparation in the current year.
",
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory_D171351275_CY": {
"value": "Basis of measurement and presentation
The financial information has been prepared on a historical cost basis - except the following assets and liabilities which we have stated at their fair value:
\u2022
derivative financial instruments and in the case of fair value hedging, a fair value adjustment made to the underlying hedged item;
\u2022
financial instruments held for trading;
\u2022
financial assets a
nd financial liabilities designated at fair value through profit or loss (FVTPL); and
\u2022
financial assets at fair value through other comprehensive income (FVOCI).
In accordance with AASB 119 Employee Benefits we have measured defined benefit obligations using the Projected Unit Credit Method.
",
"dimensions": {
"concept": "ifrs-full:ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_D818417257_CY": {
"value": "Basis of consolidation
The consolidated financial statements of the Group comprise the financial statements of the Company and all its subsidiaries. An entity, including a
structured entity, is considered a subsidiary of the Group when we determine that the Company has control over the entity. Control exists when the Group
is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the
entity. We assess power by examining existing rights that give the Company the current ability to direct the relevant activities of the entity. We have
eliminated, on consolidation, the effect of all transactions between entities in the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_E42_CY": {
"value": "Foreign currency translation
Transactions and balances
Foreign currency transactions are translated into the relevant functional currency at the exchange rate prevailing at the date of the transaction. At the
reporting date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the relevant spot rate. Any
foreign currency translation gains or losses that arise are included in profit or loss in the period they arise.
We measure translation differences on non-monetary items classified as FVTPL and report them as part of the fair value gain or loss on these items. For
non-monetary items classified as investment securities measured at FVOCI, translation differences are included in other comprehensive income.
Financial statements of foreign operations that have a functional currency that is not Australian dollars
The financial statements of our foreign operations are translated into Australian dollars for consolidation into the Group financial statements using the
following method:
| Foreign currency item | Exchange rate used |
| |
| assets and liabilities | |
| |
| The reporting date rate |
| Equity | |
| |
| The initial investment date rate |
| Income and expenses | |
| |
| The average rate for the period \u2013 but for a significant transaction if we believe the average rate is not reasonable, |
| |
| Then we use the rate at the date of the transaction |
Exchange differences arising from the translation of financial statements of foreign operations are recognised in the foreign currency translation reserve in
equity. When we dispose of a foreign operation, the cumulative exchange differences are transferred to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_E44_CY": {
"value": "Foreign currency translation
Transactions and balances
Foreign currency transactions are translated into the relevant functional currency at the exchange rate prevailing at the date of the transaction. At the
reporting date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the relevant spot rate. Any
foreign currency translation gains or losses that arise are included in profit or loss in the period they arise.
We measure translation differences on non-monetary items classified as FVTPL and report them as part of the fair value gain or loss on these items. For
non-monetary items classified as investment securities measured at FVOCI, translation differences are included in other comprehensive income.
Financial statements of foreign operations that have a functional currency that is not Australian dollars
The financial statements of our foreign operations are translated into Australian dollars for consolidation into the Group financial statements using the
following method:
| Foreign currency item | Exchange rate used |
| |
| assets and liabilities | |
| |
| The reporting date rate |
| Equity | |
| |
| The initial investment date rate |
| Income and expenses | |
| |
| The average rate for the period \u2013 but for a significant transaction if we believe the average rate is not reasonable, |
| |
| Then we use the rate at the date of the transaction |
Exchange differences arising from the translation of financial statements of foreign operations are recognised in the foreign currency translation reserve in
equity. When we dispose of a foreign operation, the cumulative exchange differences are transferred to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DescriptionOfAccountingForPolicyFiduciaryActivitiesExplanatory_D1336899188_CY": {
"value": "Fiduciary activities
The Group provides fiduciary services to third parties including custody, nominee and trustee services. This involves the Group holding assets on behalf of
third parties and making decisions regarding the purchase and sale of financial instruments. If the Group is not the beneficial owner or does not control the
assets, then we do not recognise these transactions in these financial statements, except when required by accounting standards or another legislative
requirement.
",
"dimensions": {
"concept": "anz:DescriptionOfAccountingForPolicyFiduciaryActivitiesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_D304307311_CY": {
"value": "Key judgements and estimates
In the process of applying the Group\u2019s accounting policies, management has made a number of judgements and applied estimates and
assumptions about past and future events. Further information on the key judgements and estimates that we consider material to the financial
statements are contained within each relevant note to the financial statements.
The global economy continues to face challenges reflecting the impacts of global uncertainties from continuing trade and geopolitical tensions,
and impacts from climate change, which contribute to an elevated level of estimation uncertainty involved in the preparation of these financial
statements.
The Group is exposed to climate risk either directly through its operations or indirectly, for example, through lending to customers. Climate risk
may also be a driver of other risks within our risk management framework. Our most material climate risks arise from lending to business and
retail customers, which contribute to credit risk.
The Group has made various accounting estimates in this Financial Report based on forecasts of economic conditions which reflect
expectations and assumptions at 30 September 2025 about future events considered reasonable in the circumstances. Thus, there is a
considerable degree of judgement involved in preparing these estimates. Actual economic conditions are likely to be different from those
forecast since anticipated events frequently do not occur as expected, and the effect of these differences may significantly impact accounting
estimates included in these financial statements. The significant accounting estimates impacted by these forecasts and associated
uncertainties are predominantly related to expected credit losses and recoverable amounts of non-financial assets including investments in
associates.
The impact of these uncertainties on each of these accounting estimates is discussed in the relevant notes in this Financial Report, along with
assumptions and judgements made in relation to other key estimates. Readers should consider these disclosures in light of the inherent
uncertainties described above.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DescriptionOfAccountingStandardsAdoptedInThePeriodExplanatory_D1206116775_CY": {
"value": "Accounting standards adopted in the period
Accounting policies have been consistently applied to all periods presented, unless otherwise noted.
Lease Liability in a Sale and Leaseback
AASB 2022-5 Amendments to Australian Accounting Standards \u2013 Lease Liability in a Sale and Leaseback amended AASB 16 Leases and specifies the
accounting for variable lease payments by seller-lessees in sale and leaseback transactions. The amendment was effective from 1 October 2024 and did
not have a material impact on the Group.
",
"dimensions": {
"concept": "anz:DescriptionOfAccountingStandardsAdoptedInThePeriodExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DescriptionOfAccountingStandardsNotEarlyAdoptedExplanatory_D782895839_CY": {
"value": "Accounting standards not early adopted
A number of new standards, amendments to standards and interpretations have been published but are not mandatory for the financial statements for
the year ended 30 September 2025 and have not been applied by the Group in preparing these financial statements. Further details of these are set out
below.
AASB 18 Presentation and Disclosure in Financial Statements
In June 2024, the AASB issued AASB 18 Presentation and Disclosure in Financial Statements (AASB 18) which updates and replaces requirements for the
presentation and disclosure of information in financial statements. AASB 18 introduces new defined subtotals to be presented in the consolidated Income
Statement, disclosure of management-defined performance measures and requirements for grouping of information. This standard will be effective for
the financial year beginning 1 October 2027. We are currently assessing the impact of adopting this standard.
Classification and measurement amendments to AASB 9 Financial Instruments
In July 2024, the AASB issued AASB 2024-2 Amendments to Australian Accounting Standards - Classification and Measurement of Financial Instruments
which amends requirements related to settling financial liabilities using an electronic payment system and assessing contractual cash flow characteristics
of financial assets with environmental, social and corporate governance and similar features. The amendments will be effective for the financial year
beginning 1 October 2026. We are currently assessing the impact of adopting this standard.
Nature-dependent electricity contracts
In February 2025, the AASB issued AASB 2025-1 Amendments to Australian Accounting Standards \u2013 Contracts Referencing Nature-dependent Electricity
which enhances guidance on the application of the \u2018own-use\u2019 exemption on nature dependent power purchase agreements (PPAs) and hedge
accounting requirements for PPAs that are classified as derivative financial instruments. The amendments also introduce new disclosure requirements for
certain PPAs. The amendments will be effective for the financial year beginning 1 October 2026. We are currently assessing the impact of adopting these
amendments.
",
"dimensions": {
"concept": "anz:DescriptionOfAccountingStandardsNotEarlyAdoptedExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DescriptionOfAccountingPolicyForRelatedPronouncementOfTheAasbExplanatory_D1245412174_CY": {
"value": "Related pronouncement of the AASB
AASB Sustainability Reporting Standards
In September 2024, the AASB published two sustainability standards: AASB S1 General Requirements for Disclosure of Sustainability-related Financial
Information, a voluntary standard for general sustainability-related financial disclosures, and AASB S2 Climate-related Disclosures (AASB S2), a mandatory
standard that requires disclosure of climate-related financial risks and opportunities that could reasonably be expected to affect the Group\u2019s cash flows,
access to finance or cost of capital over the short, medium or long term. AASB S2 will be effective for the Group for the financial year beginning 1 October
2025.
",
"dimensions": {
"concept": "anz:DescriptionOfAccountingPolicyForRelatedPronouncementOfTheAasbExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory_E76_CY": {
"value": "2.
Net interest income
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Interest income by type of financial asset | | | | |
| Financial assets at amortised cost | 53,121 | 51,178 | 39,516 | 39,777 |
| Investment securities at FVOCI | | | | |
| 5,945 | 4,539 | 4,830 | 3,966 |
| Trading assets | | | | |
| 1,923 | 2,217 | 1,622 | 1,954 |
| Financial assets at FVTPL | | | | |
| 2,970 | 2,744 | 3,015 | 2,821 |
| External interest income | | | | |
| 63,959 | 60,678 | 48,983 | 48,518 |
| Controlled entities' income | - | - | 1,326 | 1,350 |
| Interest income | | | | |
| 63,959 | 60,678 | 50,309 | 49,868 |
| Interest expense by type of financial liability | | | | |
| Financial liabilities at amortised cost | (42,982) | (41,472) | (34,290) | (34,130) |
| Securities sold short | | | | |
| (397) | (649) | (359) | (615) |
| Financial liabilities at FVTPL | | | | |
| (2,226) | (2,131) | (2,161) | (1,977) |
| External interest expense | | | | |
| (45,605) | (44,252) | (36,810) | (36,722) |
| Controlled entities' expense | - | - | (1,471) | (1,511) |
| Interest expense | | | | |
| (45,605) | (44,252) | (38,281) | (38,233) |
| Major bank levy | (451) | (389) | (446) | (389) |
| Net interest income | 17,903 | 16,037 | 11,582 | 11,246 |
Recognition and measurement
Net interest income
Interest income and expense
We recognise interest income and expense in net interest income for all financial instruments, including those classified as held for trading,
assets measured at FVOCI, and assets and liabilities designated at FVTPL. We use the effective interest rate method to calculate the amortised
cost of assets held at amortised cost and to recognise interest income on financial assets measured at amortised cost and FVOCI. The effective
interest rate is the rate that discounts the stream of estimated future cash receipts or payments over the expected life of the financial instrument
or, when appropriate, a shorter period, to the net carrying amount of the financial asset or liability. For assets subject to prepayment, we
determine their expected life on the basis of historical behaviour of the particular asset portfolio taking into account contractual obligations and
prepayment experience.
We recognise fees and costs, which form an integral part of the financial instrument (for example loan origination fees and costs), using the
effective interest rate method. These are presented as part of interest income or expense depending on whether the underlying financial
instrument is a financial asset or financial liability.
Major Bank Levy
The Major Bank Levy Act 2017 (levy or major bank levy) applies a rate of 0.06% to certain liabilities of ANZBGL. The levy represents a finance
cost, and it is presented as interest expense in the Income Statement.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_E105_CY": {
"value": "3.
Other operating income
| Consolidated | | The Company | |
| | | | |
| | | | |
| 2025 | 2024 | 2025 | 2024 |
| | | | | |
| $m | $m | $m | $m |
| Fee and commission income | | | | |
| Lending fees | | | | |
| 1 | | | | |
| | | | | |
| 436 | 420 | 389 | 394 |
| Non-lending fees | | | | |
| 2,283 | 2,272 | 1,501 | 1,551 |
| Commissions | | | | |
| 63 | 75 | 37 | 48 |
| Funds management income | | | | |
| 251 | 241 | 29 | 14 |
| External fee and commission income | | | | |
| 3,033 | 3,008 | 1,956 | 2,007 |
| Controlled entities' income | - | - | 189 | 192 |
| Fee and commission income | | | | |
| 3,033 | 3,008 | 2,145 | 2,199 |
| Fee and commission expense | (1,145) | (1,044) | (605) | (555) |
| Net fee and commission income | | | | |
| 1,888 | 1,964 | 1,540 | 1,644 |
| Other income | | | | |
| Net foreign exchange earnings and other financial instruments income | | | | |
| 2 | | | | |
| | | | | |
| 2,348 | 2,166 | 1,751 | 1,941 |
| Net income from insurance business | | | | |
| 95 | 122 | - | - |
| Share of associates' profit/(loss) | | | | |
| 106 | 134 | - | - |
| Release of foreign currency translation reserve on dissolution of entities | | | | |
| 15 | 22 | 15 | - |
| Loss on disposal of investment in AmBank | | | | |
| - | (21) | - | - |
| PT Panin impairment | | | | |
| (285) | - | - | - |
| Dividends received from controlled entities | | | | |
| - | - | 2,016 | 6,104 |
| Other | | | | |
| 78 | 97 | 130 | 102 |
| Other income | | | | |
| 2,357 | 2,520 | 3,912 | 8,147 |
| Other operating income | 4,245 | 4,484 | 5,452 | 9,791 |
1. Excludes fees treated as part of the effective yield calculation in Interest income.
2. Includes fair value movements (excluding realised and accrued interest) on derivatives not designated as accounting hedges entered into to manage interest rate and foreign exchange risk,
ineffective portions of cash flow hedges, and fair value movements in financial assets and liabilities at FVTPL.
Recognition and measurement
Other operating income
Fee and commission revenue
We recognise fee and commission revenue arising from contracts with customers (a) over time when the performance obligation is satisfied
across more than one reporting period, or (b) at a point in time when the performance obligation is satisfied immediately or is satisfied within
one reporting period.
\u2022
lending fees exclude fees treated as part of the effective yield calculation of interest income. Lending fees include certain guarantee and
commitment fees where the loan or guarantee is not likely to be drawn upon, and other fees charged for providing customers a distinct
good or service that are recognised separately from the underlying lending product.
\u2022
non-lending fees include fees associated with deposit and credit card accounts, interchange fees and fees charged for specific customer
transactions such as international transaction fees. Where the Group provides multiple goods or services to a customer under the same
contract, the Group allocates the transaction price of the contract to distinct performance obligations based on the relative stand-alone
selling price of each performance obligation. Revenue is recognised as each performance obligation is satisfied.
\u2022
commissions represent fees from third parties where we act as an agent by arranging a third party (such as an insurance provider) to
provide goods and services to a customer. In such cases, we are not primarily responsible for providing the underlying good or service to
the customer. If the Group collects funds on behalf of a third party when acting as an agent, we only recognise the net commission
retained as revenue. When the commission is variable based on factors outside our control (such as a trail commission), revenue is only
recognised if it is highly probable that a significant reversal of the variable amount will not be required in future periods.
\u2022
funds management income represents fees earned from customers for providing financial advice and asset management services.
Revenue is recognised either at the point the financial advice is provided or over the period in which the asset management services are
delivered. Performance fees associated with funds management activities are only recognised when it becomes highly probable the
performance hurdle will be achieved.
Net foreign exchange earnings and other financial instruments income
We recognise the following as net foreign exchange earnings and other financial instruments income:
\u2022
exchange rate differences arising on the settlement of monetary items and translation differences on monetary items translated at rates
different to those at which they were initially recognised or included in a previous financial report;
\u2022
fair value movements (excluding realised and accrued interest) on derivatives not designated as accounting hedges that we use to manage
interest rate and foreign exchange risk on funding instruments;
\u2022
the ineffective portions of fair value hedges, cash flow hedges and net investment hedges;
\u2022
immediately upon sale or repayment of a hedged item, the unamortised fair value adjustments to items designated as fair value hedges
and amounts accumulated in equity related to designated cash flow hedges;
\u2022
fair value movements on financial assets and financial liabilities at FVTPL or held for trading;
\u2022
amounts released from the FVOCI reserve when a debt instrument classified as FVOCI is sold; and
\u2022
the gain or loss on derecognition of financial assets or liabilities measured at amortised cost
.
Gain or loss on disposal of non-financial assets
The gain or loss on the disposal of assets is the difference between the carrying value of the asset and the proceeds of disposal net of costs.
This is recognised in Other income in the year in which control of the asset transfers to the buyer.
Share of associates\u2019 profit/(loss)
The equity method is applied to accounting for associates. Under the equity method, our share of the after tax results of associates is included
in the Income Statement and the Statement of Comprehensive Income.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory_E104_CY": {
"value": "4. Operating expenses
| Consolidated | | The Company | |
| | | | | |
| 2025 | 2024 | 2025 | 2024 |
| | | | | |
| $m | $m | $m | $m |
| Personnel | | | | |
| Salaries and related costs | 5,955 | 5,475 | 4,017 | 3,938 |
| Superannuation costs | | | | |
| 505 | 443 | 393 | 368 |
| Equity-settled share-based payments | | | | |
| 121 | 139 | 108 | 124 |
| Other | | | | |
| 133 | 83 | 89 | 53 |
| Personnel | | | | |
| 6,714 | 6,140 | 4,607 | 4,483 |
| Premises | | | | |
| Rent | 87 | 74 | 56 | 52 |
| Depreciation | | | | |
| 458 | 436 | 327 | 332 |
| Other | | | | |
| 191 | 178 | 135 | 123 |
| Premises | | | | |
| 736 | 688 | 518 | 507 |
| Technology | | | | |
| Depreciation and amortisation | 496 | 501 | 422 | 416 |
| Subscription licences and outsourced services | | | | |
| 1,331 | 1,155 | 866 | 782 |
| Other | | | | |
| 393 | 238 | 236 | 174 |
| Technology | | | | |
| 2,220 | 1,894 | 1,524 | 1,372 |
| Restructuring | 764 | 235 | 544 | 190 |
| Other | | | | |
| Advertising and public relations | 216 | 200 | 164 | 158 |
| Professional fees | | | | |
| 957 | 766 | 841 | 716 |
| Freight, stationery, postage and communication | | | | |
| 179 | 170 | 125 | 126 |
| Card processing fees | | | | |
| 87 | 107 | 83 | 103 |
| Amortisation and impairment of other intangible assets | | | | |
| 1 | | | | |
| | 144 | 7 | - | - |
| Non-lending losses, frauds and forgeries | | | | |
| 2 | | | | |
| | 383 | 83 | 360 | 56 |
| Other | | | | |
| 466 | 379 | 1,315 | 1,066 |
| Other | | | | |
| 2,432 | 1,712 | 2,888 | 2,225 |
| Operating expenses | 12,866 | 10,669 | 10,081 | 8,777 |
1. Includes $143 million amortisation of acquired intangible assets recognised as part of the acquisition accounting relating to the Suncorp Bank acquisition during 2025 (2024: nil) for the Group.
2. Includes $240 million of ASIC penalties during 2025 (2024: nil) for the Group and the Company.
Recognition and measurement
Operating expenses
Operating expenses are recognised as services are provided to the Group, over the period in which an asset is consumed, or once a liability is
created.
Salaries and related costs - annual leave, long service leave and other employee benefits
Wages and salaries, annual leave and other employee entitlements expected to be paid or settled within twelve months of employees
rendering service are measured at their nominal amounts using remuneration rates that the Group expects to pay when the liabilities are
settled.
We accrue employee entitlements relating to long service leave using an actuarial calculation. It includes assumptions regarding staff
departures, leave utilisation and future salary increases. The result is then discounted using market yields at the reporting date. The market
yields are determined from a blended rate of high quality corporate bonds with terms to maturity that closely match the estimated future cash
outflows.
If we expect to pay short term cash bonuses, then a liability is recognised when the Group has a present legal or constructive obligation to pay
this amount (as a result of past service provided by the employee) and the obligation can be reliably measured.
Personnel expenses also include share-based payments which may be cash or equity settled. We calculate the fair value of equity settled
remuneration at grant date, which is then amortised over the vesting period, with a corresponding increase in share capital or the share option
reserve as applicable. When we estimate the fair value, we take into account market vesting conditions, such as share price performance
conditions. We take non-market vesting conditions, such as service conditions, into account by adjusting the number of equity instruments
included in the expense.
After the grant of an equity-based award, the amount we recognise as an expense is reversed when non-market vesting conditions are not
met, for example an employee fails to satisfy the minimum service period specified in the award due to resignation, termination or notice of
dismissal for serious misconduct. However, we do not reverse the expense if the award does not vest due to the failure to meet a market-
based performance condition.
Further information on share-based payment schemes operated by the Group during the current and prior year is included in Note 29
Employee share and option plans.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIncomeTaxExplanatory_E67_CY": {
"value": "5. Income tax
Income tax expense
Reconciliation of the prima facie income tax expense on pre-tax profit with the income tax expense recognised in profit or loss:
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Profit before income tax | | | | |
| 8,847 | 9,446 | 6,525 | 12,134 |
| Prima facie income tax expense at 30% | 2,654 | 2,834 | 1,958 | 3,640 |
| Tax effect of permanent differences: | | | | |
| Share of associates' (profit)/loss | (32) | (41) | - | - |
| Interest on convertible instruments | | | | |
| 105 | 124 | 105 | 124 |
| Overseas tax rate differential | | | | |
| (159) | (156) | (85) | (93) |
| Provision for foreign tax on dividend repatriation | | | | |
| 33 | 36 | 29 | 33 |
| Non-deductible ASIC penalties | | | | |
| 72 | - | 72 | - |
| PT Panin impairment | | | | |
| 86 | - | - | - |
| Rebatable and non-assessable dividends | | | | |
| - | - | (605) | (1,831) |
| Other | | | | |
| 18 | (1) | 8 | (8) |
| Subtotal | | | | |
| 2,777 | 2,796 | 1,482 | 1,865 |
| Income tax (over)/under provided in previous years | (6) | 20 | 4 | 14 |
| Income tax expense | | | | |
| 2,771 | 2,816 | 1,486 | 1,879 |
| Current tax expense | 3,154 | 3,063 | 1,695 | 1,956 |
| Adjustments recognised in the current year in relation to the | | | | |
| current tax of prior years | | | | |
| (6) | 20 | 4 | 14 |
| Deferred tax expense/(income) relating to the origination and | | | | |
| reversal of temporary differences | | | | |
| (377) | (267) | (213) | (91) |
| Income tax expense | | | | |
| 2,771 | 2,816 | 1,486 | 1,879 |
| Australia | 1,299 | 1,481 | 1,082 | 1,476 |
| Overseas | 1,472 | 1,335 | 404 | 403 |
| Income tax expense | | | | |
| 2,771 | 2,816 | 1,486 | 1,879 |
| Effective tax rate | 31.3% | 29.8% | 22.8% | 15.5% |
Deferred tax assets and liabilities
| Consolidated | | The Company | |
| 2025 | 2024 | | |
| | 1 | | |
| | | 2025 | 2024 |
| | | | 1 |
| | | | |
| $m | $m | $m | $m |
| Deferred tax assets balances comprise temporary differences attributable to: | | | | |
| Amounts recognised in the Income Statement: | | | | |
| Collectively assessed allowances for expected credit losses | 1,249 | 1,216 | 952 | 898 |
| Individually assessed allowances for expected credit losses | | | | |
| 114 | 86 | 84 | 60 |
| Provision for employee entitlements | | | | |
| 316 | 309 | 236 | 234 |
| Other provisions | | | | |
| 403 | 282 | 317 | 214 |
| Software | | | | |
| 1,105 | 1,014 | 969 | 894 |
| Lease liabilities | | | | |
| 492 | 523 | 390 | 416 |
| Other | | | | |
| 241 | 206 | 188 | 165 |
| Total | | | | |
| 3,920 | 3,636 | 3,136 | 2,881 |
| Amounts recognised directly in Other Comprehensive Income: | | | | |
| Foreign currency translation reserve | 36 | 15 | - | - |
| Cash flow hedge reserve | | | | |
| - | 217 | - | 217 |
| FVOCI reserve | | | | |
| 232 | 245 | 232 | 243 |
| Other reserves | | | | |
| 9 | 2 | 7 | 1 |
| Total | | | | |
| 277 | 479 | 239 | 461 |
| Total deferred tax assets (before set-off) | 4,197 | 4,115 | 3,375 | 3,342 |
| Set-off of deferred tax balances pursuant to set-off provisions | (870) | (813) | (422) | (592) |
| Net deferred tax assets | | | | |
| 3,327 | 3,302 | 2,953 | 2,750 |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Deferred tax liabilities balances comprise temporary differences attributable to: | | | | |
| Amounts recognised in the Income Statement: | | | | |
| Intangible assets | 163 | - | - | - |
| Provision for foreign tax on dividend repatriation | | | | |
| 113 | 112 | 64 | 61 |
| Right-of-use assets | | | | |
| 420 | 446 | 334 | 352 |
| Other | | | | |
| 182 | 222 | 74 | 182 |
| Total | | | | |
| 878 | 780 | 472 | 595 |
| Amounts recognised directly in Other Comprehensive Income: | | | | |
| Cash flow hedge reserve | 65 | 32 | 2 | 1 |
| FVOCI reserve | | | | |
| 102 | 15 | 91 | 13 |
| Defined benefit obligations | | | | |
| 50 | 42 | 39 | 36 |
| Other reserves | | | | |
| 1 | 8 | 1 | 8 |
| Total | | | | |
| 218 | 97 | 133 | 58 |
| Total deferred tax liabilities (before set-off) | 1,096 | 877 | 605 | 653 |
| Set-off of deferred tax balances pursuant to set-off provisions | (870) | (813) | (422) | (592) |
| Net deferred tax liabilities | | | | |
| 226 | 64 | 183 | 61 |
1.
Comparative information have been restated to conform with the basis of preparation in the current year to better reflect the nature of the underlying balances.
Tax consolidation
The Company and all its wholly owned Australian resident entities are part of a tax-consolidated group under Australian taxation law. ANZGHL is the head
entity of the tax-consolidated group. We recognise each of the following in the separate financial statements of members of the tax consolidated group
on a \u2018group allocation\u2019 basis: tax expense/income, and deferred tax liabilities/assets that arise from temporary differences for members of the tax-
consolidated group. ANZGHL (as head entity of the tax-consolidated group) recognises current tax liabilities and assets of the tax-consolidated group.
Under a tax funding arrangement between the entities in the tax-consolidated group, amounts are recognised as payable to or receivable by each
member of the tax-consolidated group in relation to the tax contribution amounts paid or payable between members of the tax-consolidated group and
the head entity ANZGHL.
Members of the tax-consolidated group have also entered into a tax sharing agreement that provides for the allocation of income tax liabilities between
the entities were the head entity to default on its income tax payment obligations
.
Unrecognised deferred tax assets and liabilities
Unrecognised deferred tax assets related to unused realised tax losses (on revenue account) total $2 million (2024: $10 million) for the Group and $1
million (2024: nil) for the Company.
Unrecognised deferred tax liabilities related to additional potential foreign tax costs (assuming all retained earnings in offshore branches and subsidiaries
are repatriated) total $263 million (2024: $251 million) for the Group and $29 million (2024: $27 million) for the Company.
Recognition and measurement
Income tax expense
Income tax expense comprises both current and deferred taxes and is based on the accounting profit adjusted for differences in the
accounting and tax treatments of income and expenses (that is, taxable income). We recognise tax expense in profit or loss except when the
tax relates to items recognised directly in equity and other comprehensive income, in which case we recognise the tax directly in equity or
other comprehensive income respectively.
Current tax expense
Current tax is the tax we expect to pay on taxable income for the year, based on tax rates (and tax laws) which are enacted at the reporting
date. We recognise current tax as a liability (or asset) to the extent that it is unpaid (or refundable).
Deferred tax assets and liabilities
We account for deferred tax using the balance sheet method. Deferred tax arises because the accounting income is not always the same as
the taxable income. This creates temporary differences, which usually reverse over time. Until they reverse, we recognise a deferred tax asset,
or liability, on the balance sheet. We measure deferred taxes at the tax rates that we expect will apply to the period(s) when the asset is
realised, or the liability settled, based on tax rates (and tax laws) that have been enacted or substantially enacted at the reporting date.
We offset current and
deferred tax assets and liabilities only to the extent that:
\u2022 they relate to income taxes imposed by the same taxation authority;
\u2022 there is a legal right and intention to settle on a net basis; and
\u2022
it is allowed under the tax law
of the relevant jurisdiction.
The Group does not recognise or disclose any deferred taxes arising from tax law enacted or substantively enacted in the jurisdictions in
which the Group operates to implement the Pillar Two Model Rules published by The Organisation for Economic Co-Operation and
Development.
Key judgements and estimates
Judgement is required in determining provisions held in respect of uncertain tax positions. The Group estimates its tax liabilities based on its
understanding of the relevant law in each of the countries in which it operates and seeks independent advice where appropriate.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfDividendsExplanatory_E37_CY": {
"value": "6. Dividends
Ordinary share dividends
Dividends determined by the Company\u2019s Board are recognised with a corresponding reduction of retained earnings on the dividend payment date.
Accordingly, the final dividend proposed for the current financial year is paid in the following financial year.
| Amount | Total dividend |
| Dividends | per share | $m |
| Financial Year 2024 | | |
| 2023 final dividend paid to ANZ BH Pty Ltd | 92 cents | 2,771 |
| 2024 interim dividend paid to ANZ BH Pty Ltd | 83 cents | 2,496 |
| Dividends paid during the y | | |
| ear ended 30 September 2024 | | 5,267 |
| Financial Year 2025 | | |
| 2024 final dividend paid to ANZ BH Pty Ltd | 82 cents | 2,472 |
| 2025 interim dividend paid to ANZ BH Pty Ltd | | |
| 70 cents | 2,108 |
| Dividends paid during the year ended 30 September 2025 | | |
| | 4,580 |
| | Amount | Total dividend |
| Dividends proposed and to be paid after year-end | Payment date | per share | $m |
| 2025 final dividend | 19 December 2025 | 82 cents | 2,476 |
Restrictions on the payment of dividends
APRA\u2019s written approval is required before paying dividends on the ordinary shares of the Company if:
\u2022 the aggregate dividends exceed the Company\u2019s after tax earnings (in calculating those after tax earnings, we take into account any payments we
made on senior capital instruments) in the financial year to which they relate; or
\u2022 the Group\u2019s Common Equity Tier 1 capital ratio falls within capital range buffers specified by APRA.
If the Company fails to pay a dividend or distribution on its ANZ Capital Notes or ANZ Capital Securities on the scheduled payment date, it may (subject to
a number of exceptions) be restricted from resolving to pay or paying any dividend on the Company\u2019s ordinary shares.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_E41_CY": {
"value": "7. Segment reporting
Description of segments
The Group\u2019s operating segments are presented on a basis that is consistent with the information provided internally to the Chief Executive Officer (CEO),
who is the chief operating decision maker. This reflects the way the Group\u2019s businesses are managed, rather than the legal structure of the Group.
We measure the performance of operating segments on a cash profit basis. To calculate cash profit, we exclude items from profit after tax attributable to
shareholders. The adjustments include impacts of economic hedges and revenue and expense hedges which represent timing differences that will
reverse through earnings in the future. A number of intangible assets were recognised as part of the Suncorp Bank acquisition accounting and the
amortisation of these intangible assets is treated as a cash profit adjustment from 2025. Transactions between divisions across segments within the
Group are conducted on an arm\u2019s-length basis and where relevant disclosed as part of the income and expenses of these segments.
The reportable segments are divisions engaged in providing either different products or services or similar products and services in different geographical
areas. They are as follows:
Australia Retail
The Australia Retail division provides a full range of banking services to Australian consumers. This includes Home Loans, Deposits, Credit Cards and
Personal Loans. Products and services are provided via the branch network, home loan specialists, contact centres, a variety of self-service channels
(digital and internet banking, website, ATMs and phone banking) and third-party brokers.
Australia Commercial
The Australia Commercial division provides a full range of banking products and financial services, including asset financing, across the following customer
segments: SME Banking (small business owners and medium commercial customers), and Diversified & Specialist Businesses (large commercial
customers, and high net worth individuals and family groups).
Institutional
The Institutional division services global institutional and corporate customers, and governments across Australia, New Zealand and International (including
Papua New Guinea (PNG)) via the following business units:
\u2022 Transaction Banking provides customers with working capital and liquidity solutions including documentary trade, supply chain financing, commodity
financing as well as cash management solutions, deposits, payments
and clearing.
\u2022 Corporate Finance provides customers with loan products, loan syndication, specialised loan structuring and execution, project and export finance,
debt structuring and acquisition finance, and sustainable finance solutions.
\u2022 Markets provides customers with risk management services in foreign exchange, interest rates, credit, commodities, and debt capital markets in
addition to managing the Group's interest rate exposure and liquidity position.
New Zealand
The New Zealand division comprises the following business units:
\u2022 Personal provides a full range of banking and wealth management services to consumer and private banking customers. We deliver our services via
our internet and app-based digital solutions and a network of branches, mortgage specialists, private bankers and contact centres.
\u2022 Business & Agri provides a full range of banking services through our digital, branch and contact centre channels, and traditional relationship bank
ing
and sophisticated financial solutions through dedicated managers. These cover privately owned small and medium enterprises, and the agricultural
business segment.
Suncorp Bank
The Suncorp Bank division provides banking and related services to retail, commercial, small and medium enterprises and agribusiness customers in
Australia.
Pacific
The Pacific division provides products and services to retail and commercial customers (including multi-nationals) and to governments located in the
Pacific region, excluding PNG which forms part of the Institutional division.
Group Centre
Group Centre division provides support to the operating divisions, including technology, property, risk management, financial management, treasury,
strategy, marketing, human resources, corporate affairs, and shareholder functions. It also includes minority investments in Asia.
Operating segments
Consolidated
| Australia | | | | | | | |
| Retail | | | | | | | |
| | Australia | | | | | | |
| | Commercial | Institutional | | | | | |
| | | | New | | | | |
| | | | Zealand | | | | |
| | | | | Suncorp | | | |
| | | | | Bank | Pacific | | |
| | | | | | | Group | |
| | | | | | | Centre | |
| | | | | | | | Group |
| | | | | | | | Total |
| Year ended 30 September 2025 | $m | $m | $m | $m | $m | $m | $m | $m |
| Net interest income | | | | | | | | |
| 5,246 | 3,180 | 4,154 | 3,239 | 1,640 | 108 | 336 | 17,903 |
| Net fee and commission income | 513 | 275 | 677 | 383 | 53 | 12 | (25) | 1,888 |
| Other income | | | | | | | | |
| 1,2 | | | | | | | | |
| | 113 | 31 | 1,981 | 2 | 13 | 77 | (147) | 2,070 |
| Operating income | | | | | | | | |
| 1,2 | | | | | | | | |
| | 5,872 | 3,486 | 6,812 | 3,624 | 1,706 | 197 | 164 | 21,861 |
| Operating expenses | | | | | | | | |
| 3 | | | | | | | | |
| | (4,015) | (1,520) | (3,081) | (1,407) | (1,073) | (144) | (1,483) | (12,723) |
| Cash profit/(loss) before credit impairment | | | | | | | | |
| and income tax | | | | | | | | |
| 1,857 | 1,966 | 3,731 | 2,217 | 633 | 53 | (1,319) | 9,138 |
| Credit impairment (charge)/release | (289) | (102) | (31) | 19 | (36) | 4 | - | (435) |
| Cash profit/(loss) before income tax | | | | | | | | |
| 1,568 | 1,864 | 3,700 | 2,236 | 597 | 57 | (1,319) | 8,703 |
| Income tax (expense)/benefit | | | | | | | | |
| 1,2,3 | | | | | | | | |
| | (520) | (562) | (1,092) | (627) | (179) | (12) | 261 | (2,731) |
| Non-controlling interests | | | | | | | | |
| - | - | - | - | - | (2) | (39) | (41) |
| Cash profit/(loss) | | | | | | | | |
| 1,048 | 1,302 | 2,608 | 1,609 | 418 | 43 | (1,097) | 5,931 |
| Economic hedges | | | | | | | | |
| 1 | | | | | | | | |
| | | | | | | | | 128 |
| Revenue and expense hedges | | | | | | | | |
| 2 | | | | | | | | |
| | | | | | | | | 76 |
| Amortisation of acquired intangibles | | | | | | | | |
| 3 | | | | | | | | |
| | | | | | | | | (100) |
| Profit attributable to shareholders of the Company | | | | | | | | |
| | | | | | | | 6,035 |
| Includes non-cash items: | | | | | | | | |
| Share of associates\u2019 profit/(loss) | - | - | - | - | - | - | 106 | 106 |
| Depreciation and amortisation | | | | | | | | |
| 4 | | | | | | | | |
| | (46) | (8) | (176) | (99) | (69) | (9) | (550) | (1,100) |
| Investment in associates impairment | | | | | | | | |
| - | - | - | - | - | - | (285) | (285) |
| Software impairment | | | | | | | | |
| (6) | - | - | - | - | - | (64) | (70) |
| Equity-settled share-based payment expenses | | | | | | | | |
| (8) | (5) | (74) | (3) | (2) | (1) | (28) | (121) |
| Credit impairment (charge)/release | | | | | | | | |
| (289) | (102) | (31) | 19 | (36) | 4 | - | (435) |
| Australia | | | | | | | |
| Retail | | | | | | | |
| | Australia | | | | | | |
| | Commercial | Institutional | | | | | |
| | | | New | | | | |
| | | | Zealand | | | | |
| | | | | Suncorp | | | |
| | | | | Bank | | | |
| | | | | 3 | | | |
| | | | | | | | |
| | | | | | Pacific | | |
| | | | | | | Group | |
| | | | | | | Centre | |
| | | | | | | | Group |
| | | | | | | | Total |
| Financial position | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Goodwill | | | | | | | | |
| 100 | - | 1,193 | 1,526 | 1,346 | - | - | 4,165 |
| Investments in associates | - | - | - | - | - | - | 1,140 | 1,140 |
| Total external assets | | | | | | | | |
| 351,601 | 67,524 | 632,279 | 126,104 | 89,369 | 3,354 | 27,440 | 1,297,671 |
| Total external liabilities | | | | | | | | |
| 190,522 | 123,936 | 502,702 | 120,644 | 82,791 | 3,858 | 202,773 | 1,227,226 |
1. The cash profit adjustment for economic hedges applies to the Institutional, New Zealand, Suncorp Bank and Group Centre divisions with $178 million gain recognised in Other operating income
and $50 million expense recognised in Income tax expense.
2. The cash profit adjustment for revenue and expense hedges applies to the Group Centre division with $109 million gain recognised in Other operating income and $33 million expense
recognised in Income tax expense.
3. The cash profit adjustment for amortisation of acquired intangibles applies to the Suncorp Bank division with $143 million loss recognised in Operating expenses and $43 million in Income tax benefit.
4. Group total depreciation and amortisation includes $143 million of amortisation of acquired intangibles recognised as a cash profit adjustment and applies to the Suncorp Bank division.
Operating segments
C
o
n
s
o
l
i
d
a
t
e
d
| Australia | | | | | | | |
| Retail | | | | | | | |
| | Australia | | | | | | |
| | Commercial | Institutional | | | | | |
| | | | New | | | | |
| | | | Zealand | | | | |
| | | | | Suncorp | | | |
| | | | | Bank | Pacific | | |
| | | | | | | Group | |
| | | | | | | Centre | |
| | | | | | | | Group |
| | | | | | | | Total |
| Year ended 30 September 2024 | $m | $m | $m | $m | $m | $m | $m | $m |
| Net interest income | 5,223 | 3,164 | 3,741 | 3,143 | 251 | 123 | 392 | 16,037 |
| Net fee and commission income | 531 | 300 | 740 | 399 | 6 | 14 | (26) | 1,964 |
| Other income | | | | | | | | |
| 1,2 | | | | | | | | |
| | | | | | | | | |
| 133 | 42 | 2,408 | - | - | 77 | 122 | 2,782 |
| Operating income | | | | | | | | |
| 1,2 | | | | | | | | |
| | | | | | | | | |
| 5,887 | 3,506 | 6,889 | 3,542 | 257 | 214 | 488 | 20,783 |
| Operating expenses | (3,516) | (1,507) | (2,875) | (1,376) | (188) | (138) | (1,069) | (10,669) |
| Cash profit/(loss) before credit impairment | | | | | | | | |
| and income tax | | | | | | | | |
| 2,371 | 1,999 | 4,014 | 2,166 | 69 | 76 | (581) | 10,114 |
| Credit impairment (charge)/release | (71) | (80) | 10 | (28) | (243) | 8 | (2) | (406) |
| Cash profit/(loss) before income tax | 2,300 | 1,919 | 4,024 | 2,138 | (174) | 84 | (583) | 9,708 |
| Income tax (expense)/benefit | | | | | | | | |
| 1,2 | | | | | | | | |
| | | | | | | | | |
| (693) | (577) | (1,166) | (602) | 52 | (22) | 120 | (2,888) |
| Non-controlling interests | - | - | - | - | - | (2) | (33) | (35) |
| Cash profit/(loss) | 1,607 | 1,342 | 2,858 | 1,536 | (122) | 60 | (496) | 6,785 |
| Economic hedges | | | | | | | | |
| 1 | | | | | | | | |
| | | | | | | | | |
| | | | | | | | (264) |
| Revenue and expense hedges | | | | | | | | |
| 2 | | | | | | | | |
| | | | | | | | | |
| | | | | | | | 74 |
| Amortisation of acquired intangibles | | | | | | | | - |
| Profit after tax attributable to shareholders | | | | | | | | 6,595 |
Includes non-cash items:
Share of associates\u2019 profit/(loss) - - - - - - 134 134
Depreciation and amortisation (56) (6) (171) (107) (46) (9) (550) (945)
Equity-settled share-based payment expenses (6) (5) (97) (5) - (1) (25) (139)
Credit impairment (charge)/release (71) (80) 10 (28) (243) 8 (2) (406)
| Australia | | | | | | | |
| Retail | | | | | | | |
| | Australia | | | | | | |
| | Commercial | Institutional | | | | | |
| | | | New | | | | |
| | | | Zealand | | | | |
| | | | | Suncorp | | | |
| | | | | Bank | | | |
| | | | | 3 | | | |
| | | | | | | | |
| | | | | | Pacific | | |
| | | | | | | Group | |
| | | | | | | Centre | |
| | | | | | | | Group |
| | | | | | | | Total |
| Financial position | $m | $m | $m | $m | $m | $m | $m | $m |
| Goodwill | 100 | - | 1,245 | 1,596 | 1,402 | - | - | 4,343 |
| Investments in associates | - | - | - | - | - | - | 1,415 | 1,415 |
| Total external assets | 335,356 | 65,456 | 574,998 | 127,032 | 87,185 | 3,162 | 36,396 | 1,229,585 |
| Total external liabilities | 180,801 | 122,029 | 460,053 | 120,203 | 81,610 | 3,686 | 192,443 | 1,160,825 |
1. The cash profit adjustment for economic hedges applies to the Institutional, New Zealand, Suncorp Bank and Group Centre divisions with $368 million loss recognised in Other operating income
and $104 million benefit recognised in Income tax expense.
2. The cash profit adjustment for revenue and expense hedges applies to the Group Centre division with $106 million gain recognised in Other operating income and $32 million expense
recognised in Income tax expense.
3.
Assets acquired and liabilities assumed are disclosed on a provisional basis. Refer to Note 33 Suncorp Bank acquisition for more information.
Segment income by products and services
The primary sources of our external income across all divisions are interest income and other operating income, which includes net fee and commission
income, net foreign exchange earnings and other financial instruments income. The Australia Retail, Australia Commercial, New Zealand, Suncorp Bank,
and Pacific divisions derive income from products and services in retail and commercial banking. The Institutional division derives its income from
institutional products and market services. No single customer amounts to greater than 10% of the Group\u2019s income.
Geographical information
The reportable segments operate across three geographical regions as follows:
\u2022 Australia Retail division - Australia
\u2022 Australia Commercial division - Australia
\u2022 Institutional division - all three geographical regions
\u2022 New Zealand division - New Zealand
\u2022 Suncorp Bank division - Australia
\u2022 Pacific division \u2013 Rest of World
\u2022 Group Centre division - all three geographical regions
The Rest of World geography includes Asia, Pacific, Europe and the Americas.
The following table sets out total operating income earned and assets to be recovered in more than one year based on the geographical regions in which
the Group operates.
| Australia | | New Zealand | | Rest of World | | Total | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Total operating income | | | | | | | | |
| 14,180 | 12,794 | 4,893 | 4,400 | 3,075 | 3,327 | 22,148 | 20,521 |
| Assets to be recovered in more than one year | | | | | | | | |
| 1 | | | | | | | | |
| | 524,001 | 498,091 | 123,343 | 121,455 | 36,347 | 25,444 | 683,691 | 644,990 |
1. Represents Net loans and advances based on the contractual maturity.
Financial assets and other trading assets
Outlined below is a description of how we classify and measure financial assets relevant to Note 8 to 13.
Classi\ufb01cation and measurement
Financial assets - general
There are three measurement classifications for financial assets under AASB 9 Financial Instruments (AASB 9): amortised cost, FVTPL and
FVOCI. Financial assets are classified into these measurement classifications on the basis of two criteria:
\u2022
the business model within which the financial asset is managed; and
\u2022
the contractual cash flow characteristics of the financial asset (specifically whether the contractual cash flows represent solely payments of
principal and interest).
The resultant financial asset classifications are as follows:
\u2022
Amortised cost: Financial assets with contractual cash flows that comprise solely payments of principal and interest and which are held in a
business model whose objective is to collect their cash flows;
\u2022
FVOCI: Financial assets with contractual cash flows that comprise solely payments of principal and interest and which are held in a business
model whose objective is to collect their cash flows or to sell the assets; and
\u2022
FVTPL: Any other financial assets not falling into the categories above are measured at FVTPL.
Fair value option for financial assets
A financial asset may be irrevocably designated on initial recognition:
\u2022
at FVTPL when the designation eliminates or significantly reduces an accounting mismatch that would otherwise arise; or
\u2022
at FVOCI for investments in equity securities, where that instrument is neither held for trading nor contingent consideration recognised by
an acquirer in a business combination.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_E17_CY": {
"value": "8. Cash and cash equivalents
Cash and cash equivalents comprise coins, notes, money at call, reverse repurchase agreements of less than 3 months, balances held with central banks
and other banks, and other cash equivalents that are readily convertible to known amounts of cash with insignificant risk of changes in value.
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Coins, notes and cash at bank | | | | |
| 1,203 | 1,196 | 824 | 843 |
| Reverse repurchase agreements | 56,428 | 44,125 | 54,773 | 41,307 |
| Balances with central banks | | | | |
| 1 | | | | |
| | 92,436 | 101,124 | 85,711 | 91,709 |
| Balances with other banks and other cash equivalents | | | | |
| 1 | | | | |
| | 5,142 | 4,520 | 3,752 | 3,429 |
| Cash and cash equivalents | | | | |
| 155,209 | 150,965 | 145,060 | 137,288 |
1. Comparative information have been restated to conform with the basis of preparation in the current year to better reflect the nature of the underlying cash and cash equivalents.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfTradingAssetsExplanatory_D566087070_CY": {
"value": "9. Trading assets
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Government debt securities and notes | | | | |
| 34,809 | 35,276 | 28,601 | 28,796 |
| Corporate and financial institution securities | 4,353 | 4,057 | 3,086 | 3,365 |
| Commodities | | | | |
| 9,076 | 6,399 | 8,911 | 6,243 |
| Equity and Other securities | | | | |
| 10 | 23 | 10 | 23 |
| Total | | | | |
| 48,248 | 45,755 | 40,608 | 38,427 |
Recognition and measurement
Trading assets are financial instruments or other assets we either:
\u2022
Acquire principally for the purpose of selling in the short-term; or
\u2022
Hold as part of a
portfolio we manage for short-term profit making.
Trading assets include commodity inventories measured at fair value less cost to sell in accordance with the broker trader exemption under
AASB 102 Inventories.
We recognise purchases and sales of trading assets on trade date:
\u2022
Initially, we measure them at fair value; and
\u2022
Subsequentl
y, we measure them in the Balance Sheet at their fair value with any change in fair value recognised in profit or loss.
Assets disclosed as Trading assets are subject to t
he general classification and measurement policy for Financial Assets outlined at the
commencement of the Group\u2019s financial assets disclosures on page 98.
Key judgements and estimates
Judgement is required when applying the valuation techniques used to determine the
fair value of trading assets not valued using quoted
market prices. Refer to Note 18 Fair value of financial assets and financial liabilities for further details.
2024
2025
35,276
23
4,057
6,399
34,809
10
4,353
9,076
Government debt
securities and notes
Corporate and financial
institution securities
Commodities
Other securities
",
"dimensions": {
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory_E35_CY": {
"value": "10. Derivative financial instruments
| Consolidated | | | | |
| Assets | Liabilities | Assets | Liabilities |
| 2025 | 2025 | 2024 | 2024 |
| Fair value | | | | |
| $m | $m | $m | $m |
| Derivative financial instruments - held for trading | | | | |
| 47,242 | (43,564) | 53,889 | (54,798) |
| Derivative financial instruments - designated in hedging relationships | 238 | (338) | 481 | (456) |
| Derivative financial instruments | | | | |
| 47,480 | (43,902) | 54,370 | (55,254) |
| The Company | | | | |
| Assets | Liabilities | Assets | Liabilities |
| 2025 | 2025 | 2024 | 2024 |
| Fair value | | | | |
| $m | $m | $m | $m |
| Derivative financial instruments - held for trading | | | | |
| 50,418 | (47,607) | 57,370 | (57,257) |
| Derivative financial instruments - designated in hedging relationships | 113 | (162) | 257 | (210) |
| Derivative financial instruments | | | | |
| 50,531 | (47,769) | 57,627 | (57,467) |
Features
Derivative financial instruments are contracts:
\u2022
Whose value is derived from an underlying price index (or other variable) defined in the contract - sometimes the value is derived from more than one
variable;
\u2022
That require little or no initial net investment; and
\u2022
That are settled at a future date.
Movements in the price of the underlying variables, which cause the value of the contract to fluctuate, are reflected in the fair value of the derivative.
Purpose
The Group\u2019s derivative financial instruments have been categorised as follows:
| |
| rading | Derivatives held in order to: |
| \u2022 |
| meet customer needs for managing their own risks. |
| \u2022 |
| manage risks in the Group that are not in a designated hedge accounting relationship (some elements of balance |
| sheet management). |
| \u2022 |
| undertake market making and positioning activities to generate profits from short-term fluctuations in prices or margins. |
| Designated in Hedging | |
| Relationships | |
| Derivatives designated into hedge accounting relationships in order to minimise profit or loss volatility by matching |
| movements in underlying positions relating to: |
| \u2022 |
| hedges of the Group\u2019s exposures to interest rate risk and currency risk. |
| \u2022 |
| hedges of other exposures relating to non-trading positions. |
Types
The Group offers or uses four different types of derivative financial instruments:
| Forwards | A contract documenting the rate of interest, or the currency exchange rate, to be paid or received on a notional principal |
| amount at a future date. |
| Futures | An exchange traded contract in which the parties agree to buy or sell an asset in the future for a price agreed on the |
| transaction date, with a net settlement in cash paid on the future date without physical delivery of the asset. |
| Swaps | A contract in which two parties exchange one series of cash flows for another. |
| Options | A contract in which the buyer of the contract has the right - but not the obligation - to buy (known as a \u2018call option\u2019) or to |
| sell (known as a \u2018put option\u2019) an asset or instrument at a set price on a future date. The seller has the corresponding |
| obligation to fulfil the transaction to sell or buy the asset or instrument if the buyer exercises the option. |
Risks managed
The Group offers and uses the instruments described above to manage fluctuations in the following:
| Foreign Exchange | Currencies at current or determined rates of exchange. |
| Interest Rate | Fixed or variable interest rates applying to money lent, deposited or borrowed. |
| Commodity | Soft commodities (that is, agricultural products such as wheat, coffee, cocoa and sugar) and hard commodities (that |
| is, mined products such as gold, oil and gas). |
| Credit | Risk of default by customers or third parties. |
The Group uses a number of central clearing counterparties and exchanges to settle derivative transactions. Different arrangements for posting of
collateral exist with these exchanges:
\u2022
some transactions are subject to clearing arrangements which result in separate recognition of collateral assets and liabilities, with the carrying values
of the associated derivative assets and liabilities held at their fair value.
\u2022
other transactions, are legally settled by the payment or receipt of collateral which reduces the carrying values of the related derivative instruments by
the amount paid or received.
Derivative financial instruments \u2013 held for trading
The majority of the Group\u2019s derivative financial instruments are held for trading. The fair value of derivative financial instruments held for trading is:
Consolidated
| Assets | Liabilities | Assets | Liabilities |
| | | | |
| 2025 | 2025 | 2024 | 2024 |
| Fair value | | | | |
| $m | $m | $m | $m |
| Interest rate contracts | | | | |
| Forward rate agreements | 51 | (12) | 1 | (1) |
| Futures contracts | | | | |
| 65 | (123) | 80 | (109) |
| Swap agreements | | | | |
| 9,390 | (9,993) | 8,258 | (9,527) |
| Options | | | | |
| 1,071 | (1,077) | 1,263 | (1,371) |
| Total | | | | |
| 10,577 | (11,205) | 9,602 | (11,008) |
| Foreign exchange contracts | | | | |
| Spot and forward contracts | 14,183 | (13,592) | 20,008 | (21,445) |
| Swap agreements | | | | |
| 18,673 | (13,819) | 21,961 | (19,612) |
| Options | | | | |
| 739 | (962) | 779 | (835) |
| Total | | | | |
| 33,595 | (28,373) | 42,748 | (41,892) |
| Commodity and other contracts | 3,052 | (3,974) | 1,537 | (1,896) |
| Credit default swaps | 18 | (12) | 2 | (2) |
| Derivative financial instruments - held for trading | | | | |
| 1 | | | | |
| | 47,242 | (43,564) | 53,889 | (54,798) |
1.
Includes derivatives held for balance sheet management which are not designated into accounting hedge relationships.
The majority of the Company\u2019s derivative financial instruments are held for trading. The fair value of derivative financial instruments held for trading is:
| The Company | | | | |
| Assets | Liabilities | Assets | Liabilities |
| 2025 | 2025 | 2024 | 2024 |
| Fair Value | | | | |
| $m | $m | $m | $m |
| Interest rate contracts | | | | |
| Forward rate agreements | 55 | (16) | 1 | (1) |
| Futures contracts | | | | |
| | | | |
| 61 | (33) | 75 | (40) |
| Swap agreements | | | | |
| 12,003 | (12,713) | 10,063 | (11,329) |
| Options | | | | |
| 1,069 | (1,076) | 1,261 | (1,371) |
| Total | | | | |
| 13,188 | (13,838) | 11,400 | (12,741) |
| Foreign exchange contracts | | | | |
| Spot and forward contracts | 13,574 | (13,208) | 19,396 | (20,141) |
| Swap agreements | | | | |
| 19,807 | (15,543) | 24,224 | (21,611) |
| Options | | | | |
| 736 | (960) | 772 | (829) |
| Total | | | | |
| 34,117 | (29,711) | 44,392 | (42,581) |
| Commodity and other contracts | 3,057 | (4,010) | 1,537 | (1,896) |
| Credit default swaps | 56 | (48) | 41 | (39) |
| Derivative financial instruments - held for trading | | | | |
| 1 | | | | |
| 50,418 | (47,607) | 57,370 | (57,257) |
1.
Includes derivatives held for balance sheet management which are not designated into accounting hedge relationships.
Derivative financial instruments \u2013 designated in hedging relationships
Under the accounting policy choice provided by AASB 9, the Group has continued to apply the hedge accounting requirements of AASB 139 Financial
Instruments: Recognition and Measurement (AASB 139).
There are three types of hedge accounting relationships the Group utilises:
| Fair value hedge | Cash flow hedge | Net investment hedge |
| Objective of this | | | |
| hedging arrangement | | | |
| To hedge our exposure to changes to | | |
| the fair value of a recognised asset or | | |
| liability or unrecognised firm | | |
| commitment caused by interest rate or | | |
| foreign currency movements. | | |
| | To hedge our exposure to variability in | |
| | cash flows of a recognised asset or | |
| | liability, a firm commitment or a highly | |
| | probable forecast transaction caused | |
| | by interest rate, foreign currency and | |
| | other price movements. | |
| | | To hedge our exposure to exchange |
| | | rate differences arising from the |
| | | translation of our foreign operations |
| | | from their functional currency to |
| | | Australian dollars. |
| Recognition of | | | |
| effective hedge | | | |
| portion | | | |
| The following are recognised in profit or | | |
| loss at the same time: | | |
| \u2022 | | |
| all changes in the fair value of the | | |
| underlying item relating to the | | |
| hedged risk; and | | |
| \u2022 | | |
| the change in the fair value of the | | |
| derivatives. | | |
| | We recognise the effective portion of | |
| | changes in the fair value of derivatives | |
| | designated as a cash flow hedge in the | |
| | cash flow hedge reserve. | |
| | | We recognise the effective portion of |
| | | changes in the fair value of the hedging |
| | | instrument in the foreign currency |
| | | translation reserve (FCTR). |
| Recognition of | | | |
| ineffective hedge | | | |
| portion | | | |
| Recognised immediately in Other operating income. | | |
| If a hedging | | | |
| instrument expires, or | | | |
| is sold, terminated, or | | | |
| exercised; or no | | | |
| longer qualifies for | | | |
| hedge accounting | | | |
| When we recognise the hedged item in | | |
| profit or loss, we recognise the related | | |
| unamortised fair value hedge | | |
| adjustment in profit or loss. This may | | |
| occur over time if the hedged item is | | |
| amortised to profit or loss as part of the | | |
| effective yield over the period to | | |
| maturity. | | |
| | Only when we recognise the hedged | |
| | item in profit or loss is the amount | |
| | previously deferred in the cash flow | |
| | hedge reserve transferred to profit | |
| | or loss. | |
| | | The amount we defer in the foreign |
| | | currency translation reserve remains in |
| | | equity and is transferred to profit or |
| | | loss only when we dispose of, or |
| | | partially dispose of, the foreign |
| | | operation. |
| Hedged item sold or | | | |
| repaid | | | |
| We recognise the unamortised fair | | |
| value hedge adjustment immediately in | | |
| profit or loss. | | |
| | Amounts accumulated in equity are | |
| | transferred immediately to profit or | |
| | loss. | |
| | | The gain or loss, or applicable |
| | | proportion, we have recognised in |
| | | equity is transferred to profit or loss on |
| | | disposal or partial disposal of a foreign |
| | | operation. |
The fair value of derivative financial instruments designated in hedging relationships is:
| 2025 | | | 2024 | | |
| Consolidated | | | | | | |
| Nominal | | | | | |
| amount | Assets | Liabilities | | | |
| | | | Nominal | | |
| | | | amount | Assets | Liabilities |
| | | | | | |
| $m | $m | $m | $m | $m | $m |
| Fair value hedges | | | | | | |
| Foreign exchange spot and forward contracts | 599 | - | (1) | 571 | 14 | - |
| Interest rate swap agreements | | | | | | |
| 192,596 | 46 | (273) | 175,849 | 226 | (253) |
| Interest rate futures contracts | | | | | | |
| 599 | 1 | (1) | 3,151 | 11 | - |
| Cash flow hedges | | | | | | |
| Interest rate swap agreements | 133,923 | 136 | (62) | 154,968 | 200 | (196) |
| Foreign exchange swap agreements | | | | | | |
| 705 | 52 | - | 654 | 26 | (7) |
| Foreign exchange spot and forward contracts | | | | | | |
| 177 | 3 | (1) | 81 | 4 | - |
| Net investment hedges | | | | | | |
| Foreign exchange spot and forward contracts | - | - | - | 92 | - | - |
| Derivative financial instruments - designated in | | | | | | |
| hedging relationships | | | | | | |
| 328,599 | 238 | (338) | 335,366 | 481 | (456) |
| 2025 | | | 2024 | | |
| The Company | | | | | | |
| Nominal | | | | | |
| amount | Assets | Liabilities | | | |
| | | | Nominal | | |
| | | | amount | Assets | Liabilities |
| | $m | $m | $m | $m | $m | $m |
| Fair value hedges | | | | | | |
| Foreign exchange spot and forward contracts | 599 | - | (1) | 571 | 14 | - |
| Interest rate swap agreements | | | | | | |
| 158,334 | 33 | (143) | 144,667 | 198 | (134) |
| Interest rate futures contracts | | | | | | |
| 599 | 1 | (1) | 3,151 | 11 | - |
| Cash flow hedges | | | | | | |
| Interest rate swap agreements | 95,734 | 24 | (16) | 92,998 | 4 | (69) |
| Foreign exchange swap agreements | | | | | | |
| 705 | 52 | - | 654 | 26 | (7) |
| Foreign exchange spot and forward contracts | | | | | | |
| 177 | 3 | (1) | 81 | 4 | - |
| Net investment hedges | | | | | | |
| Foreign exchange spot and forward contracts | - | - | - | - | - | - |
| Derivative financial instruments - designated in | | | | | | |
| hedging relationships | | | | | | |
| 256,148 | 113 | (162) | 242,122 | 257 | (210) |
The maturity profile of the nominal amounts of our hedging instruments held is:
| Consolidated | | | | | | | |
| | Average | | | | | |
| | | Less than | | | | |
| | | 3 | | | | |
| | | months | | | | |
| | | | 3 to 12 | | | |
| | | | months | | | |
| | | | | 1 to 5 | | |
| | | | | years | | |
| | | | | | After | |
| | | | | | 5 years | Total |
| Nominal amount | | Rate | $m | $m | $m | $m | $m |
| As | | | | | | | |
| at 30 September 2025 | | | | | | | |
| Fair value hedges | | | | | | | |
| Interest rate | Interest rate | 2.89% | 7,619 | 20,388 | 94,000 | 71,188 | 193,195 |
| Foreign exchange | HKD/AUD FX rate | | | | | | |
| | 5.14 | 599 | - | - | - | 599 |
| Cash flow hedges | | | | | | | |
| Interest rate | Interest rate | 3.22% | 11,883 | 42,949 | 78,576 | 515 | 133,923 |
| Foreign exchange | | | | | | | |
| 1 | | | | | | | |
| | | | | | | | |
| AUD/USD FX rate | | | | | | |
| | 0.74 | | | | | |
| | | 66 | 111 | - | 705 | 882 |
| USD/EUR FX rate | | | | | | |
| | 0.91 | | | | | |
| Net investment hedges | | | | | | | |
| Foreign exchange | NZD/AUD FX rate | - | - | - | - | - | - |
| As at 30 September 2024 | | | | | | | |
| Fair value hedges | | | | | | | |
| Interest rate | Interest rate | 2.94% | 10,202 | 17,387 | 86,096 | 65,315 | 179,000 |
| Foreign exchange | HKD/AUD FX rate | 5.26 | 571 | - | - | - | 571 |
| Cash flow hedges | | | | | | | |
| Interest rate | Interest rate | 3.11% | 20,417 | 42,091 | 91,589 | 871 | 154,968 |
| Foreign exchange | | | | | | | |
| 1 | | | | | | | |
| | | | | | | | |
| AUD/USD FX rate | 0.74 | | | | | |
| | | 20 | 61 | - | 654 | 735 |
| USD/EUR FX rate | 0.91 | | | | | |
| Net investment hedges | | | | | | | |
| Foreign exchange | NZD/AUD FX rate | 1.09 | - | 92 | - | - | 92 |
1. Hedges of foreign exchange risk cover multiple currency pairs. The table reflects the larger currency pairs only.
| The Company | | | | | | | |
| | Average | | | | | |
| | | Less than | | | | |
| | | 3 | | | | |
| | | months | | | | |
| | | | 3 to 12 | | | |
| | | | months | | | |
| | | | | 1 to 5 | | |
| | | | | years | | |
| | | | | | After | |
| | | | | | 5 years | Total |
| Nominal amount | | Rate | $m | $m | $m | $m | $m |
| As | | | | | | | |
| at 30 September 2025 | | | | | | | |
| Fair value hedges | | | | | | | |
| Interest rate Interest rate | | 2.88% | 7,619 | 17,741 | 69,868 | 63,705 | 158,933 |
| Foreign exchange | HKD/AUD FX rate | | | | | | |
| | 5.14 | 599 | - | - | - | 599 |
| Cash flow hedges | | | | | | | |
| Interest rate Interest rate | | 3.01% | 5,449 | 29,828 | 59,963 | 494 | 95,734 |
| Foreign exchange | | | | | | | |
| 1 | | | | | | | |
| | | | | | | | |
| AUD/USD FX rate | | | | | | |
| | 0.74 | 66 | 111 | - | 705 | |
| | | | | | | 882 |
| USD/EUR FX rate | | | | | | |
| | 0.91 | | | | | |
| Net investment hedges | | | | | | | |
| Foreign exchange | NZD/AUD FX rate | - | - | - | - | - | - |
| As at 30 September 2024 | | | | | | | |
| Fair value hedges | | | | | | | |
| Interest rate | Interest rate | 3.01% | 9,860 | 14,596 | 65,270 | 58,092 | 147,818 |
| Foreign exchange | HKD/AUD FX rate | 5.26 | 571 | - | - | - | 571 |
| Cash flow hedges | | | | | | | |
| Interest rate | Interest rate | 2.55% | 8,580 | 16,580 | 67,080 | 758 | 92,998 |
| Foreign exchange | | | | | | | |
| 1 | | | | | | | |
| | | | | | | | |
| AUD/USD FX rate | 0.74 | 20 | 61 | - | 654 | 735 |
| USD/EUR FX rate | 0.91 | | | | | |
| Net investment hedges | | | | | | | |
| Foreign exchange | NZD/AUD FX rate | - | - | - | - | - | - |
1. Hedges of foreign exchange risk cover multiple currency pairs. The table reflects the larger currency pairs only.
The impacts of ineffectiveness from our designated hedge relationships by type of hedge relationship and type of risk being hedged are:
| Ineffectiveness | | | |
| | | | Amou |
| | | | nt reclassified |
| | | | from the cash flow |
| | | | hedge reserve or FCTR |
| | | | to profit or loss |
| | | | 4 |
| | | | |
| Consolidated | | | | |
| Change in value | | | |
| of hedging | | | |
| instrument | | | |
| 2 | | | |
| | | | |
| | Change in value | | |
| | of hedged item | | |
| | | Hedge ineffectiveness | |
| | | recognised in profit or | |
| | | loss | |
| | | 3 | |
| | | | |
| As at 30 September 2025 | $m | $m | $m | $m |
| Fair value hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | (151) | 170 | 19 | - |
| Foreign exchange | | | | |
| (28) | 28 | - | - |
| Cash flow hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest | | | | |
| rate | | | | |
| 856 | (852) | 4 | (6) |
| Foreign exchange | | | | |
| 4 | (4) | - | (7) |
| Net investment hedges | | | | |
| 1 | | | | |
| | | | | |
| Foreign exchange | 23 | (23) | - | - |
| As at 30 September 2024 | | | | |
| Fair value hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | (2,922) | 2,928 | 6 | - |
| Foreign exchange | 36 | (36) | - | - |
| Cash flow hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | 2,175 | (2,0 | | |
| | 74) | 101 | (2) |
| Foreign exchange | (3) | 3 | - | - |
| Net investment hedges | | | | |
| 1 | | | | |
| | | | | |
| Foreign exchange | 9 | (9) | - | - |
| Ineffectiveness | | | |
| | | | Amount reclassified |
| | | | from the cash flow |
| | | | hedge reserve or FCTR |
| | | | to profit or loss |
| | | | 4 |
| | | | |
| The Company | | | | |
| Change in value | | | |
| of hedging | | | |
| instrument | | | |
| 2 | | | |
| | | | |
| | Change in value | | |
| | of hedged item | | |
| | | Hedge ineffectiveness | |
| | | recognised in profit or | |
| | | loss | |
| | | 3 | |
| | | | |
| As at 30 September 2025 | $m | $m | $m | $m |
| Fair value hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | 109 | (95) | 14 | - |
| Foreign exchange | | | | |
| (28) | 28 | | - | - |
| Cash flow hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | | | | |
| 735 | (731) | 4 | (5) |
| Foreign exchange | | | | |
| 4 | (4) | - | (7) |
| Net investment hedges | | | | |
| 1 | | | | |
| | | | | |
| Foreign exchange | - | - | - | - |
| As | | | | |
| at 30 September 2024 | | | | |
| Fair value hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | (2,811) | 2,817 | 6 | - |
| Foreign exchange | 36 | (36) | - | - |
| Cash flow hedges | | | | |
| 1 | | | | |
| | | | | |
| Interest rate | 1,99 | | | |
| 4 | | | |
| | | (1,8 | | |
| | 94) | 100 | (2) |
| Foreign exchange | (3) | 3 | - | - |
| Net investment hedges | | | | |
| 1 | | | | |
| | | | | |
| Foreign exchange | - | - | - | - |
1. All hedging instruments are classified as derivative financial instruments.
2. Changes in value of hedging instruments is before any adjustments for Settle to Market clearing arrangements.
3. Recognised in Other operating income.
4. Recognised in Net interest income and Other operating income.
The hedged items in relation to the Group\u2019s fair value hedges are:
| | | Carrying amount | | | |
| | | | | Accumulated fair value | |
| | | | | hedge adjustments on the | |
| | | | | hedged item | |
| Balance sheet | | Assets | Liabilities | Assets | Liabilities |
| Consolidated | presentation | Hedged risk | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | | |
| Fixed rate loans and advances | Net loans and advances | Interest rate | 982 | - | (25) | - |
| Fixed rate deposits and other borrowings | | | | | | |
| Deposits and other | | | | | |
| borrowings | | | | | |
| | Interest rate | | | | |
| | | - | (2,267) | - | 6 |
| Fixed rate debt issuance | Debt issuances | Interest rate | | | | |
| | | - | (71,300) | - | 1,068 |
| Fixed rate investment securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Interest rate | 113,397 | - | 973 | - |
| Equity securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Foreign exchange | 599 | - | 71 | - |
| Total | | | | | | |
| | | 114,978 | (73,567) | 1,019 | 1,074 |
| As at 30 September 2024 | | | | | | |
| Fixed rate loans and advances | Net loans and advances | Interest rate | 1,546 | - | (30) | - |
| Fixed rate debt issuance | Debt issuances | Interest rate | - | (73,805) | - | 1,284 |
| Fixed rate investment securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Interest rate | 97,838 | - | 625 | - |
| Equity securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Foreign exchange | 571 | - | 43 | - |
| Total | | | 99,955 | (73,805) | 638 | 1,284 |
1. The carrying amount of debt and equity instruments at FVOCI does not include the fair value hedge adjustment. The fair value hedge adjustment is included in other comprehensive income.
The cumulative amount of fair value hedge adjustments relating to ceased hedge relationships remaining on the Balance Sheet is nil (2024: $3 million).
The hedged items in relation to the Company\u2019s fair value hedges are:
| | | Carrying amount | | | |
| | | | | Accumulated fair value | |
| | | | | hedge adjustments on the | |
| | | | | hedged item | |
| Balance sheet | | Assets | Liabilities | Assets | Liabilities |
| The Company | presentation | Hedged risk | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | | |
| Fixed rate loans and advances | Net loans and advances | Interest rate | 982 | - | (25) | - |
| Fixed rate deposits and other borrowings | | | | | | |
| Deposits and other | | | | | |
| borrowings | | | | | |
| | Interest rate | | | | |
| | | - | (2,267) | - | 6 |
| Fixed rate debt issuance | Debt issuances | Interest rate | | | | |
| | | - | (58,131) | - | 786 |
| Fixed rate investment securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Interest rate | 93,143 | - | 548 | - |
| Equity securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Foreign exchange | 599 | - | 71 | - |
| Total | | | | | | |
| | | 94,724 | (60,398) | 594 | 792 |
| As at 30 September 2024 | | | | | | |
| Fixed rate loans and advances | Net loans and advances | Interest rate | 1,546 | - | (30) | - |
| Fixed rate debt issuance | Debt issuances | Interest rate | | | | |
| | | - | | | |
| | | | (60,258) | | |
| | | | | - | |
| | | | | | 904 |
| Fixed rate investment securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Interest rate | 81,276 | - | 538 | - |
| Equity securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | Investment securities | Foreign exchange | 571 | - | 43 | - |
| Total | | | 83,393 | (60,258) | 551 | 904 |
1. The carrying amount of debt and equity instruments at FVOCI does not include the fair value hedge adjustment. The fair value hedge adjustment is included in other comprehensive income.
The cumulative amount of fair value hedge adjustments relating to ceased hedge relationships remaining on the Balance Sheet is $nil million (2024: $3 million).
The hedged items in relation to the Group\u2019s cash flow and net investment hedges are:
| | Cash flow | | | |
| | hedge reserve | | | |
| | | | Foreign currency | |
| | | | translation reserve | |
| | Continuing | | | |
| | hedges | | | |
| | | Discontinued | | |
| | | hedges | | |
| | | | Continuing | |
| | | | hedges | |
| | | | | Discontinued |
| | | | | hedges |
| Consolidated | Hedged risk | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Cash flow hedges | | | | | |
| Floating rate loans and advances | Interest rate | 407 | 15 | - | - |
| Floating rate customer deposits | Interest rate | | | | |
| | (187) | 4 | - | - |
| Foreign currency debt issuances | Foreign exchange | | | | |
| | (8) | - | - | - |
| Highly probable forecast transactions | Foreign exchange | | | | |
| | 2 | - | - | - |
| Net investment hedges | | | | | |
| Foreign operations | Foreign exchange | - | - | 42 | 23 |
| As at 30 September 2024 | | | | | |
| Cash flow hedges | | | | | |
| Floating rate loans and advances | Interest rate | (575) | - | - | - |
| Floating rate customer deposits | Interest rate | (31) | - | - | - |
| Foreign currency debt issuances | Foreign exchange | (7) | - | - | - |
| Highly probable forecast transactions | Foreign exchange | 4 | - | - | - |
| Net investment hedges | | | | | |
| Foreign operations | Foreign exchange | - | - | 22 | 20 |
| | Cash flow | | | |
| | hedge reserve | | | |
| | | | Foreign currency | |
| | | | translation reserve | |
| | Continuing | | | |
| | hedges | | | |
| | | Discontinued | | |
| | | hedges | | |
| | | | Continuing | |
| | | | hedges | |
| | | | | Discontinued |
| | | | | hedges |
| The Company | Hedged risk | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Cash flow hedges | | | | | |
| Floating rate loans and advances | Interest rate | (23) | (1) | - | - |
| Floating rate customer deposits | Interest rate | | | | |
| | 30 | 5 | - | - |
| Foreign currency debt issuances | Foreign exchange | | | | |
| | (8) | - | - | - |
| Highly probable forecast transactions | Foreign exchange | | | | |
| | 2 | - | - | - |
| Net investment hedges | | | | | |
| Foreign operations | Foreign exchange | - | - | - | - |
| As at 30 September 2024 | | | | | |
| Cash flow hedges | | | | | |
| Floating rate loans and advances | Interest rate | (820) | - | - | - |
| Floating rate cust | | | | | |
| omer deposits | Interest rate | 105 | - | - | - |
| Foreign currency debt issuances | Foreign exchange | (7) | - | - | - |
| Highly probable forecast transactions | Foreign exchange | 4 | - | - | - |
| Net investment hedges | | | | | |
| Foreign operations | Foreign exchange | - | - | - | - |
The table below details the reconciliation of the Group\u2019s cash flow hedge reserve by risk type:
| Interest rate | | |
| | Foreign | |
| | currency | Total |
| Consolidated | $m | $m | $m |
| Balance at 1 October 2023 | (1,871) | (1) | (1,872) |
| Fair value gains/(losses) | 2,074 | (3) | 2,071 |
| Transferred to profit or loss | (2) | - | (2) |
| Income taxes and others | (620) | | |
| | 1 | (619) |
| Balance at 30 September 2024 | | | |
| (419) | (3) | (422) |
| Fair value gains/(losses) | 852 | 4 | 856 |
| Transferred to profit or loss | | | |
| (6) | (7) | (13) |
| Income taxes and others | | | |
| (252) | 1 | (251) |
| Balance at 30 September 2025 | | | |
| 175 | (5) | 170 |
Hedges of net investments in a foreign operation resulted in a $23 million increase in FCTR during the year (2024: $9 million increase).
The table below details the reconciliation of the Company\u2019s cash flow hedge reserve by risk type:
| Interest rate | | |
| | Foreign | |
| | currency | Total |
| The Company | $m | $m | $m |
| Balance at 1 October 2023 | (1,823) | (1) | (1,824) |
| Fair value gains/(losses) | 1,894 | (3) | 1,891 |
| Transferred to profit or loss | (2) | - | (2) |
| Income taxes and others | (569) | | |
| | 1 | |
| | | (568) |
| Balance at 30 September 2024 | | | |
| (500) | (3) | (503) |
| Fair value gains/(losses) | 731 | 4 | 735 |
| Transferred to profit or loss | | | |
| (5) | (7) | (12) |
| Income taxes and others | | | |
| (218) | 1 | (217) |
| Balance at 30 September 2025 | | | |
| 8 | (5) | 3 |
Hedges of net investments in a foreign operation resulted in nil impact in FCTR during the year (2024: $nil).
Recognition and measurement
Recognition Initially and at each reporting date, we recognise all derivatives at fair value. If the fair value of a derivative is
positive, then we carry it as an asset, but if its value is negative, then we carry it as a liability.
Valuation adjustments are integral in determining the fair value of derivatives. This includes:
\u2022
a credit valuation adjustment (CVA) to reflect the counterparty risk and/or event of default; and
\u2022
a funding valuation adjustment (FVA) to account for funding costs and benefits in the derivatives
portfolio.
Derecognition of
assets and liabilities
We remove derivative assets from our Balance Sheet when the contracts expire or we have transferred
substantially all the risks and rewards of ownership. We remove derivative liabilities from our Balance Sheet
when the Group\u2019s contractual obligations are discharged, cancelled or expired.
With respect to derivatives cleared through a central clearing counterparty or exchange, derivative assets or
liabilities may be derecognised in accordance with the principle above when collateral is settled, depending
on the legal arrangements in place for each instrument.
Impact on the
Income Statement
The recognition of gains or losses on derivative financial instruments depends on whether the derivative is
held for trading or is designated in a hedge accounting relationship. For derivative financial instruments held
for trading, gains or losses from changes in the fair value are recognised in profit or loss.
For an instrument designated in a hedge accounting relationship, the recognition of gains or losses depends
on the nature of the item being hedged. Refer to the table on page 103 for details of the recognition
approach applied for each type of hedge accounting relationship.
Sources of hedge accounting ineffectiveness may arise from differences in the interest rate reference rate,
margins, or rate set differences and differences in discounting between the hedged items and the hedging
instruments.
Hedge effectiveness To qualify for hedge accounting under AASB 139, a hedge relationship is expected to be highly effective. A
hedge relationship is highly effective only if the following conditions are met:
\u2022
the hedge is expected to be highly effective in achieving offsetting changes in fair value or cash flows
attributable to the hedged risk during the period for which the hedge is designated (prospective
effectiveness); and
\u2022
the actual results of the hedge are within the range of 80-125% (retrospective effectiveness).
The Group monitors hedge effectiveness on a regular basis but at a minimum at each reporting date.
Key judgements and estimates
Judgement is required when we select the valuation techniques used to determine the fair value of derivatives, particularly the selection of
valuation inputs that are not readily observable, and the application of valuation adjustments to certain derivatives. Refer to Note 18 Fair value
of financial assets and financial liabilities for further details.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfInvestmentSecuritiesExplanatory_D99499359_CY": {
"value": "11. Investment securities
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | | | |
| | $m | | |
| | | $m | |
| | | | $m |
| Investment securities measured at FVOCI | | | | |
| Debt securities | 156,373 | 131,944 | 128,972 | 107,388 |
| Equity securities | | | | |
| 955 | 1,065 | 950 | 1,060 |
| Investment securities measured at amortised cost | | | | |
| Debt securities | 7,520 | 7,091 | 5,971 | 5,356 |
| Investment securities measured at FVTPL | | | | |
| Debt securities | 692 | 162 | 692 | 162 |
| Total | | | | |
| 165,540 | 140,262 | 136,585 | 113,966 |
The maturity profile of investment securities is as follows:
| Consolidated | | | | | | |
| Less than 3 | | | | | |
| months | | | | | |
| | 3 to 12 | | | | |
| | months | 1 to 5 years | After 5 years | | |
| | | | | No | |
| | | | | maturity | Total |
| As at 30 September 2025 | $m | $m | $m | $m | $m | $m |
| Government securities | | | | | | |
| 10,402 | 17,206 | 66,723 | 54,498 | - | 148,829 |
| Corporate and financial institution securities | 235 | 1,824 | 9,956 | 246 | - | 12,261 |
| Other securities | | | | | | |
| 572 | 389 | 985 | 1,549 | - | 3,495 |
| Equity securities | | | | | | |
| - | - | - | - | 955 | 955 |
| Total | | | | | | |
| 11,209 | 19,419 | 77,664 | 56,293 | 955 | 165,540 |
| As at 30 September 2024 | | | | | | |
| Government securities | 9,824 | 11,048 | 52,228 | 54,039 | - | 127,139 |
| Corporate and financial institution securities | 485 | 1,326 | 6,565 | 328 | - | 8,704 |
| Other securities | 490 | 386 | 578 | 1,900 | - | 3,354 |
| Equity securities | - | - | - | - | 1,065 | 1,065 |
| Total | 10,799 | 12,760 | 59,371 | 56,267 | 1,065 | 140,262 |
During the year, the Group recognised a net gain of $28 million (2024: $8 million) in Other operating income from the recycling of gains/losses previously
recognised in Other comprehensive income in respect of debt securities at FVOCI.
2024
2025
127,139
3,354
8,704
1,065
148,829
Government securities
Corporate and financial
institution securities
Other securities
Equity securities
3,495
12,261
955
The Company
| Less than 3 | | | | | |
| months | | | | | |
| | 3 to 12 | | | | |
| | months | 1 to 5 years | After 5 years | | |
| | | | | No | |
| | | | | maturity | Total |
| As at 30 September 2025 | $m | $m | $m | $m | $m | $m |
| Government securities | | | | | | |
| 9,482 | 15,546 | 51,301 | 46,466 | - | 122,795 |
| Corporate and financial institution securities | 235 | 1,327 | 7,549 | 246 | - | 9,357 |
| Other securities | | | | | | |
| 571 | 389 | 985 | 1,538 | - | 3,483 |
| Equity securities | | | | | | |
| - | - | - | - | 950 | 950 |
| Total | | | | | | |
| 10,288 | 17,262 | 59,835 | 48,250 | 950 | 136,585 |
| As at 30 September 2024 | | | | | | |
| Government securities | 9,213 | 8,454 | 38,158 | 46,719 | - | 102,544 |
| Corporate and financial institution securities | 484 | 976 | 5,249 | 328 | - | 7,037 |
| Other securities | 490 | 386 | 578 | 1,871 | - | 3,325 |
| Equity securities | - | - | - | - | 1,060 | 1,060 |
| Total | 10,187 | 9,816 | 43,985 | 48,918 | 1,060 | 113,966 |
During the year, the Group recognised a net gain of $16 million (2024: $8 million) in Other operating income from the recycling of gains/losses previously
recognised in Other comprehensive income in respect of debt securities at FVOCI.
Recognition and measurement
Investment securities are those financial assets in security form (that is, transferable debt or equity instruments) that are not held for trading
purposes. By way of exception, bills of exchange (a form of security/transferable instrument) which are used to facilitate the Group\u2019s customer
lending activities are classified as Loans and advances (rather than Investment securities) to better reflect the substance of the arrangement.
Equity investments not held for trading purposes may be designated at FVOCI on an instrument-by-instrument basis. If this election is made,
gains or losses are not reclassified from Other comprehensive income to profit or loss on disposal of the investment. However, gains or losses
may be reclassified within equity.
Assets disclosed as Investment securities are subject to the general classification and measurement policy for financial assets outlined at the
commencement of the Group\u2019s financial asset disclosures on page 98. Additionally, expected credit losses associated with Investment
securities - debt securities at amortised cost and Investment securities - debt securities at FVOCI are recognised and measured in
accordance with the accounting policy outlined in Note 13 Allowance for expected credit losses. For Investment securities - debt securities at
FVOCI, the allowance for Expected Credit Loss (ECL) is recognised in the FVOCI reserve in equity with a corresponding charge to profit or loss.
Key judgements and estimates
Judgement is required when we select valuation techniques used to determine the fair value of assets not valued using quoted market prices,
particularly the selection of valuation inputs that are not readily observable. Refer to Note 18 Fair value of financial assets and financial liabilities
for further details.
",
"dimensions": {
"concept": "anz:DisclosureOfInvestmentSecuritiesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfLoansAndAdvancesExplanatory_D1466545000_CY": {
"value": "12. Net loans and advances
The following table provides details of Net loans and advances:
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Overdrafts | | | | |
| 6,019 | 6,109 | 4,665 | 4,701 |
| Credit cards | 6,205 | 6,713 | 5,125 | 5,571 |
| Commercial bills | | | | |
| 3,739 | 4,401 | 3,739 | 4,401 |
| Term loans \u2013 housing | | | | |
| 503,997 | 484,554 | 341,805 | 324,883 |
| Term loans \u2013 non-housing | | | | |
| 309,086 | 301,284 | 256,681 | 248,498 |
| Other | | | | |
| 955 | 924 | 965 | 845 |
| Subtotal | | | | |
| 830,001 | 803,985 | 612,980 | 588,899 |
| Unearned income | | | | |
| 1 | | | | |
| | (641) | (515) | (599) | (489) |
| Capitalised brokerage and other origination costs | | | | |
| 1 | | | | |
| | 4,500 | 4,237 | 3,426 | 3,303 |
| Gross loans and advances | | | | |
| 833,860 | 807,707 | 615,807 | 591,713 |
| Allowance for expected credit losses (refer to Note 13) | (3,874) | (3,675) | (2,952) | (2,715) |
| Net loans and advances | | | | |
| 829,986 | 804,032 | 612,855 | 588,998 |
| Residual contractual maturity: | | | | |
| Within one year | 146,295 | 159,042 | 123,248 | 133,701 |
| More than one year | | | | |
| 683,691 | 644,990 | 489,607 | 455,297 |
| Net loans and advances | | | | |
| 829,986 | 804,032 | 612,855 | 588,998 |
| Carried on Balance Sheet at: | | | | |
| Amortised cost | 799,588 | 779,246 | 583,639 | 564,559 |
| Fair value through profit or loss | | | | |
| 30,398 | 24,786 | 29,216 | 24,439 |
| Net loans and advances | | | | |
| 829,986 | 804,032 | 612,855 | 588,998 |
1. Amortised over the expected life of the loan.
Recognition and measurement
Loans and advances are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are
facilities the Group provides directly to customers or through third party channels.
Loans and advances are initially recognised at fair value plus transaction costs directly attributable to the issue of the loan or advance, which
are primarily brokerage and other origination costs which we amortise over the estimated life of the loan. Subsequently, we then measure
loans and advances at amortised cost using the effective interest rate method, net of any allowance for ECL, or at fair value when they are
specifically designated on initial recognition as FVTPL, are classified as held for sale or when held for trading. Refer to Note 18 Fair value of
financial assets and financial liabilities for further details.
We classify contracts to lease assets and hire purchase agreements as finance leases if they transfer substantially all the risks and rewards of
ownership of the asset to the customer or an unrelated third party. We include these facilities in \u2018Other\u2019 in the table above.
The Group enters into transactions in which it transfers financial assets that are recognised on its Balance Sheet. When the Group retains
substantially all of the risks and rewards of the transferred assets, the transferred assets remain on the Group\u2019s Balance Sheet, however if
substantially all the risks and rewards are transferred, the Group derecognises the asset. If the risks and rewards are partially retained and
control over the asset is lost, the Group derecognises the asset. If control over the asset is not lost, the Group continues to recognise the asset
to the extent of its continuing involvement.
We separately recognise the rights and obligations retained, or created, in the transfer of assets as appropriate.
Assets disclosed as Net loans and advances are subject to the general classification and measurement policy for financial assets outlined on
page 98. Additionally, expected credit losses associated with loans and advances at amortised cost are recognised and measured in
accordance with the accounting policy outlined in Note 13 Allowance for expected credit losses.
",
"dimensions": {
"concept": "anz:DisclosureOfLoansAndAdvancesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_E5_CY": {
"value": "13. Allowance for expected credit losses
| 2025 | | | 2024 | | |
| Collectively | | | | | |
| assessed | | | | | |
| $m | | | | | |
| | Individually | | | | |
| | assessed | | | | |
| | $m | | | | |
| | | Total | | | |
| | | $m | | | |
| | | | Collectively | | |
| | | | assessed | | |
| | | | $m | | |
| | | | | Individually | |
| | | | | assessed | |
| | | | | $m | |
| | | | | | Total |
| | | | | | $m |
| Net loans and advances at amortised cost | 3,512 | 362 | 3,874 | 3,372 | 303 | 3,675 |
| Off-balance sheet commitments | 833 | 37 | 870 | 841 | 5 | 846 |
| Investment securities - debt securities at amortised cost | | | | | | |
| 34 | - | 34 | 34 | - | 34 |
| Total | | | | | | |
| 4,379 | 399 | 4,778 | 4,247 | 308 | 4,555 |
| Other comprehensive income | | | | | | |
| Investment securities - debt securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | 13 | - | 13 | 20 | - | 20 |
| 2025 | | | 2024 | | |
| The Company | | | | | | |
| Collectively | | | | | |
| assessed | | | | | |
| $m | | | | | |
| | Individually | | | | |
| | assessed | | | | |
| | $m | | | | |
| | | Total | | | |
| | | $m | | | |
| | | | Collectively | | |
| | | | assessed | | |
| | | | $m | | |
| | | | | Individually | |
| | | | | assessed | |
| | | | | $m | |
| | | | | | Total |
| | | | | | $m |
| Net loans and advances at amortised cost | 2,687 | 265 | 2,952 | 2,495 | 220 | 2,715 |
| Off-balance sheet commitments | 682 | 33 | 715 | 691 | 2 | 693 |
| Investment securities - debt securities at amortised cost | | | | | | |
| 3 | - | 3 | 1 | - | 1 |
| Total | | | | | | |
| 3,372 | 298 | 3,670 | 3,187 | 222 | 3,409 |
| Other comprehensive income | | | | | | |
| Investment securities - debt securities at FVOCI | | | | | | |
| 1 | | | | | | |
| | | | | | | |
| 9 | - | 9 | 14 | - | 14 |
1. For FVOCI assets, the allowance for ECL does not alter the carrying amount which remains at fair value. Instead, the allowance for ECL is recognised in Other comprehensive income with a corresponding
charge to profit or loss.
The following tables present the movement in the allowance for ECL for the year.
Net loans and advances - at amortised cost
Allowance for ECL is included in Net loans and advances.
| | | Stage 3 | | |
| Consolidated | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 1 October 2023 | 1,227 | 1,624 | 329 | 366 | 3,546 |
| Transfer between stages | 155 | (181) | (57) | 83 | - |
| New and increased provisions (net of releases) | | | | | |
| 1 | | | | | |
| (89) | 218 | 168 | 379 | 676 |
| Write-backs | - | - | - | (177) | (177) |
| Bad debts written off (excluding | | | | | |
| recoveries) | - | - | - | | |
| | | | (316) | (316) |
| Foreign currency translation and other movements | | | | | |
| 2 | | | | | |
| (17) | (8) | 3 | (32) | (54) |
| As at 30 September 2024 | 1,276 | 1,653 | 443 | 303 | 3,675 |
| Transfer between stages | 170 | (173) | (106) | 109 | - |
| New and increased provisions (net of releases) | (116) | 91 | 270 | 447 | 692 |
| Write-backs | | | | | |
| - | - | - | (137) | (137) |
| Bad debts written off (excluding recoveries) | | | | | |
| - | - | - | (346) | (346) |
| Foreign currency translation and other movements | | | | | |
| 2 | | | | | |
| | 3 | (13) | 14 | (14) | (10) |
| As at 30 September 2025 | | | | | |
| 1,333 | 1,558 | 621 | 362 | 3,874 |
1. Includes Suncorp Bank acquisition related collectively assessed allowance for ECL. Under accounting standards, these were initially recognised as Stage 1, and where relevant moving to Stage 2 after the
date of acquisition, all presented within New and increased provisions (net of releases).
2. Other movements include the impacts of discount unwind on individually assessed allowance for ECL.
| | | Stage 3 | | |
| T | | | | | |
| he Company | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 1 October 2023 | 1,026 | 1,239 | 251 | 279 | 2,795 |
| Transfer between stages | 115 | (140) | (48) | 73 | - |
| New and increased provisions (net of releases) | | | | | |
| 1 | | | | | |
| | (121) | 51 | 137 | 294 | 361 |
| Write-backs | - | - | - | (132) | (132) |
| Bad debts written off (excluding recoveries) | - | - | - | (274) | (274) |
| Foreign currency translation and other movements | | | | | |
| 2 | | | | | |
| | (14) | - | (1) | (20) | (35) |
| As at 30 September 2024 | 1,006 | 1,150 | 339 | 220 | 2,715 |
| Transfer between stages | 99 | (101) | (91) | 93 | - |
| New and increased provisions (net of releases) | (47) | 82 | 240 | 341 | 616 |
| Write-backs | | | | | |
| - | - | - | (76) | (76) |
| Bad debts written off (excluding recoveries) | | | | | |
| - | - | - | (296) | (296) |
| Foreign currency translation and other movements | | | | | |
| 2 | | | | | |
| | 11 | (1) | - | (17) | (7) |
| As at 30 September 2025 | | | | | |
| 1,069 | 1,130 | 488 | 265 | 2,952 |
1. Includes Suncorp Bank acquisition related collectively assessed allowance for ECL. Under accounting standards, these were initially recognised as Stage 1, and where relevant moving to Stage 2 after the
date of acquisition, all presented within New and increased provisions (net of releases).
2. Other movements include the impacts of discount unwind on individually assessed allowance for ECL or the impact of divestments completed during the year.
Off-balance sheet commitments - undrawn and contingent facilities
Allowance for ECL is included in Other provisions.
| | | Stage 3 | | |
| Consolidated | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage | | | |
| | 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 1 October 2023 | 630 | 162 | 25 | 10 | 827 |
| Transfer between stages | 18 | (17) | (1) | - | - |
| New and increased provisions (net of releases) | 26 | 13 | 1 | 3 | 43 |
| Write-backs | - | - | - | (7) | (7) |
| Foreign currency translation | (16) | (2) | 2 | (1) | (17) |
| As at 30 September 2024 | 658 | 156 | 27 | 5 | 846 |
| Transfer between stages | 18 | (18) | (3) | 3 | - |
| New and increased provisions (net of releases) | (43) | 25 | 6 | 31 | 19 |
| Write-backs | | | | | |
| - | - | - | (3) | (3) |
| Foreign currency translation | | | | | |
| 10 | (3) | - | 1 | 8 |
| As at 30 September 2025 | | | | | |
| 643 | 160 | 30 | 37 | 870 |
| | | Stage 3 | | |
| T | | | | | |
| he Company | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 1 October 2023 | 550 | 121 | 21 | 5 | 697 |
| Transfer between stages | 15 | (13) | (2) | - | - |
| New and increased provisions (net of releases) | 23 | (11) | 3 | - | 15 |
| Write-backs | - | - | - | (3) | (3) |
| Foreign currency translation and other movements | (15) | (1) | - | - | (16) |
| As at 30 September 2024 | 573 | 96 | 22 | 2 | 693 |
| Transfer between stages | 13 | (14) | (2) | 3 | - |
| New and increased provisions (net of releases) | (36) | 12 | 3 | 29 | 8 |
| Write-backs | | | | | |
| - | - | - | (2) | (2) |
| Foreign currency translation | | | | | |
| 13 | 1 | 1 | 1 | 16 |
| As at 30 September 2025 | | | | | |
| 563 | 95 | 24 | 33 | 715 |
Investment securities - debt securities at amortised cost
Allowance for ECL is included in Investment securities.
| | | Stage 3 | | |
| Consolidated | | | | | |
| | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 30 September 2024 | 34 | - | - | - | 34 |
| As at 30 September 2025 | 34 | - | - | - | 34 |
| | | Stage 3 | | |
| The Company | | | | | |
| | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 30 September 2024 | 1 | - | - | - | 1 |
| As at 30 September 2025 | 3 | - | - | - | 3 |
Investment securities - debt securities at FVOCI
As FVOCI assets are measured at fair value, there is no separate allowance for ECL. Instead, the allowance for ECL is recognised in Other
comprehensive income with a corresponding charge to profit or loss.
| | | Stage 3 | | |
| Consolidated | | | | | |
| | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 30 September 2024 | 20 | - | - | - | 20 |
| As at 30 September 2025 | 13 | - | - | - | 13 |
| | | Stage 3 | | |
| The Company | | | | | |
| Stage 1 | | | | |
| $m | | | | |
| | Stage | | | |
| | 2 | | | |
| | $m | | | |
| | | Collectively | | |
| | | assessed | | |
| | | $m | | |
| | | | Individually | |
| | | | assessed | |
| | | | $m | |
| | | | | Total |
| | | | | $m |
| As at 30 September 2024 | 14 | - | - | - | 14 |
| As at 30 September 2025 | 9 | - | - | - | 9 |
Credit impairment charge - Income Statement
Credit impairment charge/(release) analysis
| Con | | | |
| s | | | |
| olidated | | | |
| | | Th | |
| | | e Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| New and increased provisions (net of releases) | | | | |
| 1,2 | | | | |
| | | | | |
| - Collectively assessed | 114 | 262 | 155 | 11 |
| - Individually assessed | | | | |
| 590 | 465 | 466 | 367 |
| Write-backs | | | | |
| 3 | | | | |
| (140) | (184) | (78) | (135) |
| Recoveries of amounts previously written-off | | | | |
| (129) | (137) | (115) | (117) |
| Total credit impairment charge | | | | |
| 435 | 406 | 428 | 126 |
1. Includes the impact of transfers between collectively assessed and individually assessed.
2. New and increased provisions (net of releases) includes:
| Consolidated | | | | Company | | | |
| 2025 | | 2024 | | 2025 | | 2024 | |
| Collectively | | | | | | | |
| assessed | | | | | | | |
| $m | | | | | | | |
| | | | | | | | |
| | Individually | | | | | | |
| | assessed | | | | | | |
| | $m | | | | | | |
| | | Collectively | | | | | |
| | | assessed | | | | | |
| | | $m | | | | | |
| | | | Individually | | | | |
| | | | assessed | | | | |
| | | | $m | | | | |
| | | | | Collectively | | | |
| | | | | assessed | | | |
| | | | | $m | | | |
| | | | | | Individually | | |
| | | | | | assessed | | |
| | | | | | $m | | |
| | | | | | | Collectively | |
| | | | | | | assessed | |
| | | | | | | $m | |
| | | | | | | | Individually |
| | | | | | | | assessed |
| | | | | | | | $m |
| Net loans and advances at amortised cost | 136 | 556 | 214 | 462 | 182 | 434 | (6) | 367 |
| Off-balance sheet commitments | (15) | 34 | 40 | 3 | (24) | 32 | 15 | - |
| Investment securities - debt securities at amortised cost | - | - | 3 | - | 2 | - | (1) | - |
| Investment securities - debt securities at FVOCI | (7) | - | 5 | - | (5) | - | 3 | - |
| Other financial asset | - | - | - | - | - | - | - | - |
| Total | 114 | 590 | 262 | 465 | 155 | 466 | 11 | 367 |
3. Consists of write-backs in Net loans and advances at amortised cost of $137 million (2024: $177 million) for the Group and $76 million (2024: $132 million) for the Company, and Off-balance sheet
commitments of $3 million (2024: $7 million) for the Group and $2 million (2024: $3 million) for the Company.
The contractual amount outstanding on financial assets that were written off during the year and that are still subject to enforcement activity is
$134 million (2024: $136 million) for the Group and $116 million (2024: $116 million) for the Company.
Recognition and measurement
Expected credit loss model
The measurement of expected credit losses reflects an unbiased, probability weighted prediction which evaluates a range of scenarios and
takes into account the time value of money, past events, current conditions and forecasts of future economic conditions.
Expected credit losses are either measured over 12 months or the expected lifetime of the financial asset, depending on credit deterioration
since origination, according to the following three-stage approach:
\u2022
Stage 1: At the origination of a financial asset, and where there has not been a Significant Increase in Credit Risk (SICR) since origination, an
allowance for ECL is recognised reflecting the expected credit losses resulting from default events that are possible within the next 12
months from the reporting date. For instruments with a remaining maturity of less than 12 months, expected credit losses are estimated
based on default events that are possible over the remaining time to maturity.
\u2022
Stage 2: Where there has been a SICR since origination, an allowance for ECL is recognised reflecting expected credit losses resulting from
all possible default events over the expected life of a financial instrument. If credit risk were to improve in a subsequent period such that the
increase in credit risk since origination is no longer considered significant, the exposure returns to a Stage 1 classification with ECL
measured accordingly.
\u2022
Stage 3: Where there is objective evidence of impairment, an allowance equivalent to lifetime ECL is recognised.
Expected credit losses are estimated on a collective basis for exposures in Stage 1 and Stage 2, and on either a collective or individual basis
when transferred to Stage 3.
For financial assets that are credit-impaired on initial recognition, lifetime ECL are incorporated into the calculation of the effective interest rate
on initial recognition. Consequently, these assets do not carry an expected credit loss allowance on initial recognition. The amount recognised
as a provision for credit losses after initial recognition is equal to the change in the lifetime expected credit loss since initial recognition.
Measurement of expected credit loss
ECL is calculated as the product of the following credit risk factors at a facility level, discounted to incorporate the time value of money:
\u2022
Probability of default (PD) - the estimate of the likelihood that a borrower will default over a given period;
\u2022
Exposure at default (EAD) - the expected balance sheet exposure at default taking into account repayments of principal and interest,
expected additional drawdowns and accrued interest; and
\u2022
Loss given default (LGD) - the expected loss in the event of the borrower defaulting, expressed as a percentage of the facility's EAD, taking
into account direct and indirect recovery costs.
These credit risk factors are adjusted for current and forward-looking information through the use of macroeconomic variables.
Expected life
When estimating ECL for exposures in Stage 2 and 3, the Group considers the expected lifetime over which it is exposed to credit risk.
For non-retail portfolios, the Group uses the maximum contractual period as the expected lifetime for non-revolving credit facilities. For non-
retail revolving credit facilities, such as corporate lines of credit, the expected life reflects the Group\u2019s contractual right to withdraw a facility as
part of a contractually agreed annual review, after taking into account the applicable notice period.
For retail portfolios, the expected lifetime is determined using a behavioural term, taking into account expected prepayment behaviour and
events that give rise to substantial modifications.
Definition of default, credit impaired and write-offs
The definition of default used in measuring ECL is aligned to the definition used for internal credit risk management purposes across all
portfolios. This definition is also in line with the regulatory definition of default. Default occurs when there are indicators that a debtor is unlikely
to fully satisfy contractual credit obligations to the Group, or the exposure is 90 days past due.
Financial assets, including those that are well secured, are considered credit impaired for financial reporting purposes when they default.
When there is no realistic probability of recovery, loans are written off against the related impairment allowance on completion of the Group\u2019s
internal processes and when all reasonably expected recoveries have been collected. In subsequent periods, any recoveries of amounts
previously written-off are recorded as a release to the credit impairment charge in the Income Statement.
Modified financial assets
If the contractual terms of a financial asset are modified or an existing financial asset is replaced with a new one for either credit or commercial
reasons, an assessment is made to determine if the changes to the terms of the existing financial asset are considered substantial. This
assessment considers both changes in cash flows arising from the modified terms as well as changes in the overall instrument risk profile; for
example, changes in the principal (credit limit), term, or type of underlying collateral. Where a modification is considered non-substantial, the
existing financial asset is not derecognised and its date of origination continues to be used to determine SICR. Where a modification is
considered substantial, the existing financial asset is derecognised and a new financial asset is recognised at its fair value on the modification
date, which also becomes the date of origination used to determine SICR for this new asset.
Significant increase in credit risk
Stage 2 assets are those that have experienced a SICR since origination. In determining what constitutes a SICR, the Group considers both
qualitative and quantitative information:
i. Internal credit rating grade
For the majority of portfolios, the primary indicator of a SICR is a significant deterioration in the internal credit rating grade of a facility sinc
e
origination and is measured by the application of thresholds.
For non-retail portfolios, a SICR is determined by comparing the Customer Credit Rating (CCR) applicable to a facility at reporting date to
the CCR at origination of that facility. A CCR is assigned to each borrower which reflects the PD of the borrower and incorporates both
borrower and non-borrower specific information, including forward-looking information. CCRs are subject to review at least annually or
more frequently when an event occurs which could affect the credit risk of the customer.
For retail portfolios, a SIC
R is determined, depending on the type of facility, by either comparing the scenario weighted lifetim
e PD at the
reporting date to that at origination, or by reference to customer behavioural score thresholds. The scenario weighted lifetime probability of
default may increase significantly if:
\u2022
there has been a deterioration in the economic outlook, or an increase in economic uncertainty; or
\u2022
there has been a deterioration in the customer\u2019s overall credit position, or ability to manage their credit obligations.
ii. Backstop criteria
The Group uses 30 days past due arrears as a backstop criterion for both non-retail and retail portfolios. For retail portfolios only
, facilities
are required to demonstrate three to six months of good payment behaviour prior to being allocated back to Stage 1.
Forward-looking information
Forward-looking information is incorporated into both our assessment of whether a financial asset has experienced a SICR since origination
and in our estimate of ECL. In applying forward-looking information for estimating ECL, the Group considers four probability-weighted forecast
economic scenarios as follows:
i. Base case scenario
The base case scenario is the Group\u2019s view of future macroeconomic conditions. It reflects the same basis of assumptions used by
management for strategic planning and budgeting, and also informs the Group Internal Capital Adequacy Assessment Process which is
the process the Group applies in strategic and capital planning over a 3-year time horizon;
ii. Upside scenario
The upside scenario is fixed by reference to average economic cycle conditions (not economic conditions prevailing at balance date) and
is based on a combination of more optimistic economic events and uncertainty over long term horizons; and
iii. Downside and iv. Severe downside scenario
The downside and severe scenarios assume an economic downturn, both domestically and globally. Forecast macroeconomic variables
for such scenarios are developed internally, reflecting plausible scenarios unfolding over a 5-year period given current economic
conditions. These assumptions have been revised in 2025, reflecting a sharp rise in inflation, declining asset prices, and increases to
unemployment. The impacts to underlying macroeconomic variables are deeper in the case of the severe scenario.
The four scenarios are described in terms of macroeconomic variables used in the PD, LGD and EAD models (collectively the ECL models)
depending on the lending portfolio and country of the borrower. Examples of the macroeconomic variables include unemployment rates,
Gross Domestic Product (GDP) growth rates, residential property price indices, commercial property price indices and consumer price indices.
Probability weighting of each scenario is determined by management considering the risks and uncertainties surrounding the base case
economic scenario, as well as specific portfolio considerations where required. The Group Asset and Liability Committee (GALCO) is
responsible for reviewing and approving the base case economic scenario and the Credit and Market Risk Committee (CMRC) approves the
probability weights applied to each scenario.
Where applicable, temporary adjustments may be made to account for situations where known or expected risks have not been adequately
addressed in the modelling process.
Key judgements and estimates
Collectively assessed allowance for expected credit losses
In estimating collectively assessed ECL, the Group makes judgements and assumptions in relation to:
\u2022
the selection of an estimation technique or modelling methodology; an
d
\u2022
the selection of inputs for those
models, and the interdependencies between those inputs.
The following table summarises the key judgements and assumptions in relation to the model inputs and the interdependencies between
those inputs, and highlights significant changes during the current period.
The judgements and associated assumptions have been made within the context of the uncertainty as to how various factors might impact
the global economy and reflect historical experience and other factors that are considered to be relevant, including expectations of future
events that are believed to be reasonable under the circumstances. The Group\u2019s ECL estimates are inherently uncertain and, as a result, actual
results may differ from these estimates.
Judgement/Assumption Description
Considerations for the year ended
30 September 2025
Determining when a SICR
has occurred or reversed
In the measurement of ECL, judgement is involved in
deter
mining whether there has been a SICR since
initial recognition of a loan, which would result in it
moving from Stage 1 to Stage 2. This is a key area of
judgement since transition from Stage 1 to Stage 2
increases the ECL from an allowance based on the PD
in the next 12 months, to an allowance for lifetime
ECL. Subsequent decreases in credit risk resulting in
transition from Stage 2 to Stage 1 may similarly result
in significant changes in the ECL allowance.
The setting of precise SICR trigger points requires
judgement which may have a material impact upon
the size of the ECL allowance. The Group monitors the
effectiveness of SICR criteria on an ongoing basis.
The determination of SICR was consistent with prior
period.
Measuring both 12-
month and lifetime
expected credit losses
The PD, LGD and EAD factors used in determining
ECL are point-in-time measures reflecting the relevant
forward-looking information determined by
management. Judgement is involved in determining
which forward-looking information is relevant for
particular lending portfolios and for determining each
portfolio\u2019s point-in-time sensitivity.
In addition, judgement is required where behavioural
characteristics are applied in estimating the lifetime of
a facility which is used in measuring ECL.
The PD, LGD and EAD models are subject to the
Group\u2019s model risk policy that stipulates periodic
model monitoring and re-validation, and defines
approval procedures and authorities according to
model materiality.
There were no material changes to the policy.
Base case economic
forecast
The Group derives a forward-looking \u2018base case\u2019
economic scenario which reflects ANZ Economics\u2019
view of future macroeconomic conditions.
There have been no changes to the types of forward-
looking variables (key economic drivers) used as
model inputs.
The base case assumptions have been updated to
reflect a stabilisation in inflation in both Australia and
New Zealand. Near-term growth forecasts have been
reduced, reflecting the impacts of global uncertainty.
A return to average GDP growth rates is forecast in
Australia for 2026. In New Zealand, weaker GDP
growth momentum pushes the return to average out
to 2027. Further interest rate cuts in both economies
are expected to contribute to a recovery in consumer
spending. The level of unemployment is elevated in
New Zealand but projected to fall, whereas it remains
relatively low in Australia.
The expected outcomes of key economic drivers for
the base case scenario at 30 September 2025 are
described below under the heading \u201cBase case
economic forecast assumptions\u201d.
| Judgement/Assumption | Description | |
| | Considerations for the year ended |
| | 30 September 2025 |
| Probability weighting of | | |
| each economic scenario | | |
| (base case, upside, | | |
| downside and severe | | |
| downside scenarios) | | |
| | | |
| Probability weighting of each economic scenario is | |
| determined by management considering the risks and | |
| uncertainties surrounding the base case economic | |
| scenario at each measurement date. | |
| The assigned probability weightings in Australia, New | |
| Zealand and Rest of World are subject to a high | |
| degree of inherent uncertainty and therefore the | |
| actual outcomes may be significantly different to | |
| those projected. | |
| | Probability weightings in Australia, New Zealand and |
| | Rest of World remain unchanged from the prior |
| | period, reflecting our assessment of the continuing |
| | downside risks in local and global economies, and |
| | uncertainties related to foreign policies. |
| | The probability weightings for current and prior |
| | periods are as detailed in the section below under the |
| | heading \u2018Probability weightings\u2019. |
| Management temporary | | |
| adjustments | | |
| Management temporary adjustments to the ECL | |
| allowance are used in circumstances where it is | |
| judged that our existing inputs, assumptions and | |
| model techniques do not capture all the risk factors | |
| relevant to our lending portfolios. Emerging local or | |
| global macroeconomic, microeconomic or political | |
| events, and natural disasters that are not incorporated | |
| into our current parameters, risk ratings, or forward- | |
| looking information are examples of such | |
| circumstances. | |
| | Management have continued to apply adjustments to |
| | accommodate risks associated with higher inflation |
| | and interest rates experienced over the last few years. |
| | Management overlays have been made for risks |
| | particular to home loans, credit cards and commercial |
| | lending in Australia, and for mortgages and |
| | commercial lending in New Zealand. The total amount |
| | of adjustments has decreased from the prior period |
| | as anticipated risks are now represented in the |
| | portfolio credit profiles. |
| | Management has considered and concluded no |
| | temporary adjustment is required at 30 September |
| | 2025 to the ECL in relation to climate or weather |
| | related events during the period. |
Base case economic forecast assumptions
Continuing uncertainties described above increase the risk of the economic forecast resulting in an understatement or overstatement of the
ECL balance.
The economic drivers of the base case economic forecasts, reflective of ANZ Economics\u2019 view of future macroeconomic conditions used at
30 September 2025 are set out below. For the years following the near-term forecasts below, the ECL models apply simplified assumptions
for the economic conditions to calculate lifetime loss.
| | Forecast calendar year | |
| 2025 | 2026 | 2027 |
| Australia | | | |
| GDP (annual % change) | 1.8 | 2.4 | 2.4 |
| Unemployment rate (annual average) | 4.2 | 4.3 | 4.0 |
| Residential property prices (annual % change) | 5.0 | 5.8 | 4.8 |
| Consumer price index (annual average % change) | 2.5 | 2.6 | 2.4 |
| New Zealand | | | |
| GDP (annual % change) | 0.9 | 2.4 | 2.7 |
| Unemployment rate (annual average) | 5.2 | 4.8 | 4.3 |
| Residential property prices (annual % change) | 2.5 | 5.0 | 4.5 |
| Consumer price index (annual average % change) | 2.7 | 1.9 | 2.0 |
| Rest of World | | | |
| GDP (annual % change) | 1.5 | 1.9 | 2.0 |
| Consumer price index (annual average % change) | 3.0 | 2.4 | 2.0 |
o
b
a
b
i
l
i
t
y
w
e
i
g
h
t
i
n
g
s
Probability weightings for each scenario are determined by management considering the risks and uncertainties surrounding the base case
economic scenario including the uncertainties described above.
The assigned probability weightings in Australia, New Zealand and Rest of World are subject to a high degree of inherent uncertainty and
therefore the actual outcomes may be significantly different to those projected. The Group considers these weightings in each geography to
provide estimates of the possible loss outcomes and taking into account short- and long-term inter-relationships within the Group\u2019s credit
portfolios. The average weightings applied across the Group are set out below:
| Consolidat | | | |
| ed | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| Base | 46% | 46% | 45% | 45% |
| Upside | 1% | 1% | 0% | 0% |
| Downside | 40% | 40% | 42% | 42% |
| Severe downside | 13% | 13% | 13% | 13% |
E
C
L
-
S
e
n
s
i
t
i
v
i
t
y
a
n
a
l
y
s
i
s
Given current economic uncertainties and the judgement applied to factors used in determining the expected default of borrowers in future
periods, expected credit losses reported by the Group should be considered as a best estimate within a range of possible estimates.
The table below illustrates the sensitivity of collectively assessed ECL to key factors used in determining it as at 30 September 2025:
| Consolidat | | | |
| ed | | The Company | |
| ECL | | | |
| $m | | | |
| | Impact | | |
| | $m | | |
| | | ECL | |
| | | $m | |
| | | | Impact |
| | | | $m |
| If 1% o | | | | |
| f Stage 1 facilities were included in Stage 2 | 4,428 | 49 | 3,414 | 42 |
| If 1% of Stage 2 facilities were included in Stage 1 | 4,373 | (6) | 3,368 | (4) |
| 100% upside scenario | 1,550 | (2,829) | 1,186 | (2,186) |
| 100% base scenario | 1,997 | (2,382) | 1,525 | (1,847) |
| 100% downside scenario | 4,458 | 79 | 3,361 | (11) |
| 100% severe downside scenario | 9,913 | 5,534 | 7,582 | 4,210 |
Individually assessed allowance for expected credit losses
In estimating individually assessed ECL, the Group makes judgements and assumptions in relation to expected repayments, the realisable
value of collateral, business prospects for the customer, competing claims and the likely cost and duration of the work-out process.
Judgements and assumptions in respect of these matters have been updated to reflect amongst other things, the uncertainties described
above.
Financial liabilities
Outlined below is a description of how we classify and measure financial liabilities relevant to Note 14 to 16.
Classi\ufb01cation and measurement
Financial liabilities
Financial liabilities are measured at amortised cost, or FVTPL when they are held for trading. Additionally, financial liabilities can be designated at
FVTPL where:
\u2022 the designation eliminates or significantly reduces an accounting mismatch which would otherwise arise;
\u2022 a group of financial liabilities are managed and their performance are evaluated on a fair value basis, in accordance with a documented risk
management strategy; or
\u2022 the financial liability contains one or more embedded derivatives unless:
a) the embedded derivative does not significantly modify the cash flows that otherwise would be required by the contract; or
b) the embedded derivative is closely related to the host financial liability.
Where financial liabilities are designated as measured at fair value, gains or losses relating to changes in the entity\u2019s own credit risk are
included in Other comprehensive income, except where doing so would create or enlarge an accounting mismatch in profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfDepositsAndOtherBorrowingsExplanatory_D686106994_CY": {
"value": "14. Deposits and other borrowings
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Certificates of deposit | | | | |
| 45,761 | 42,206 | 40,386 | 35,434 |
| Term deposits | 268,818 | 273,516 | 198,052 | 199,943 |
| On demand and short term deposits | | | | |
| 419,068 | 383,014 | 319,973 | 288,228 |
| Deposits not bearing interest | | | | |
| 61,336 | 60,104 | 42,085 | 41,386 |
| Deposits from banks & securities sold under repurchase agreements | | | | |
| 111,802 | 98,550 | 106,861 | 94,513 |
| Commercial paper and other borrowings | | | | |
| 49,616 | 47,776 | 44,216 | 44,366 |
| Deposits and other borrowings | | | | |
| 1 | | | | |
| | 956,401 | 905,166 | 751,573 | 703,870 |
| Residual contractual maturity: | | | | |
| Within one year | 944,664 | 894,658 | 745,129 | 699,192 |
| More than one year | | | | |
| 11,737 | 10,508 | 6,444 | 4,678 |
| Deposits and other borrowings | | | | |
| 956,401 | 905,166 | 751,573 | 703,870 |
| Carried on Balance Sheet at: | | | | |
| Amortised cost | 898,713 | 862,165 | 700,582 | 662,910 |
| Fair value through profit or loss | | | | |
| 57,688 | 43,001 | 50,991 | 40,960 |
| Deposits and other borrowings | | | | |
| 956,401 | 905,166 | 751,573 | 703,870 |
1. Customer deposits balance of $749,222 million (2024: $716,634 million) for the Group and $560,110 million (2024: $529,557 million) for the Company includes Term deposits, On demand and short
term deposits and Deposits not bearing interest.
Recognition and measurement
For deposits and other borrowings that:
\u2022 are not designated at FVTPL on initial recognition, we measure them at amortised cost and recognise their interest expense using the
effective interest rate method; and
\u2022 are managed on a fair value basis, reduce or eliminate an accounting mismatch or contain an embedded derivative, we designate them as
measured at FVTPL.
Refer to Note 18 Fair value of financial assets and financial liabilities for further details.
For deposits and other borrowings designated at fair value we recognise the amount of fair value gain or loss attributable to changes in the
Group\u2019s own credit risk in other comprehensive income in retained earnings. Any remaining amount of fair value gain or loss we recognise
directly in profit or loss. Once we have recognised an amount in other comprehensive income, we do not later reclassify it to profit or loss.
Securities sold under repurchase agreements represent a liability to repurchase the financial assets that remain on our balance sheet since the
risks and rewards of ownership remain with the Group. Over the life of the repurchase agreement, we recognise the difference between the
sale price and the repurchase price and charge it to interest expense in profit or loss.
2024
2025
Certificates of deposit
Term deposits
On demand and short
term deposits
Deposits not bearing interest
Deposits from banks & securities sold
under repurchase agreements
273,516
383,014
60,104
47,776
98,550
Commercial paper and
other borrowings
42,206
268,818
419,068
61,336
49.616
111,802
45,761
",
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}
},
"fact_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_E129_CY": {
"value": "15. Payables and other liabilities
| Consolidated | | The Co | |
| | | mpany | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Payables and accruals | | | | |
| 6,246 | 7,243 | 4,679 | 4,989 |
| Liabilities at fair value | 3,960 | 6,023 | 3,775 | 5,677 |
| Lease liabilities | | | | |
| 1,723 | 1,784 | 1,352 | 1,402 |
| Trail commission liabilities | | | | |
| 2,106 | 2,055 | 1,715 | 1,606 |
| Other liabilities | | | | |
| 1,112 | 1,489 | 632 | 800 |
| Payables and other liabilities | | | | |
| 15,147 | 18,594 | 12,153 | 14,474 |
Recognition and measurement
The Group recognises liabilities when there is a present obligation to transfer economic resources as a result of past events.
Below is the measurement basis for each item classified as other liabilities:
\u2022 Payables, accruals and other liabilities are measured at the contractual amount payable or the best estimate of consideration required to
settle the payable.
\u2022 Liabilities at fair value relate to securities sold short, which we classify as held for trading and measure at FVTPL based on quoted prices in
active markets.
\u2022 Lease liabilities are initially measured at the present value of the future lease payments using the Group\u2019s incremental borrowing rate at the
lease commencement date. The carrying amount is then subsequently adjusted to reflect the interest on the lease liability, lease payments
that have been made and any lease reassessments or modifications.
\u2022 Trail commission liabilities are measured based on the present value of expected future trail commission payments taking into consideration
average behavioural loan life and outstanding balances of broker originated loans.
",
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},
"fact_ifrs-full_DisclosureOfDebtSecuritiesExplanatory_E28_CY": {
"value": "16. Debt issuances
The Group, primarily via ANZBGL and some of its banking subsidiaries (including ANZ Bank New Zealand and Norfina Limited (Suncorp Bank)), uses a
variety of funding programmes to issue senior debt (including covered bonds and securitisations) and subordinated debt. The difference between senior
debt and subordinated debt is that, in a winding up of an issuer, holders of senior debt of that issuer rank in priority to holders of subordinated debt of that
issuer. Subordinated debt will be repaid by the relevant issuer only after the repayment of claims of its depositors and other creditors (including the senior
debt holders) of that issuer.
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Senior debt | | | | |
| 106,782 | 94,152 | 83,768 | 72,183 |
| Covered bonds | 12,985 | 18,931 | 8,433 | 13,853 |
| Securitisation | | | | |
| 5,396 | 3,640 | - | - |
| Total unsubordinated debt | | | | |
| 125,163 | 116,723 | 92,201 | 86,036 |
| Subordinated debt | | | | |
| - ANZBGL Additi | | | | |
| onal Tier 1 capital | | | | |
| 7,452 | 8,277 | 7,479 | 8,330 |
| - ANZBGL Tier 2 capital | | | | |
| 33,811 | 28,584 | 33,811 | 28,584 |
| - Other subordinated debt securities | | | | |
| 2,848 | 2,804 | - | - |
| Total subordinated debt | | | | |
| 44,111 | 39,665 | 41,290 | 36,914 |
| Total debt issued | 169,274 | 156,388 | 133,491 | 122,950 |
| Residual contractual maturity | | | | |
| 1 | | | | |
| : | | | | |
| Within one year | 43,080 | 35,107 | 36,053 | 28,751 |
| More than one year | | | | |
| 123,905 | 119,090 | 95,918 | 92,751 |
| No maturity date (instruments in perpetuity) | | | | |
| 2,289 | 2,191 | 1,520 | 1,448 |
| Total debt issued | | | | |
| 169,274 | 156,388 | 133,491 | 122,950 |
| Carried on Balance Sheet at: | | | | |
| Amortised cost | 166,504 | 154,572 | 129,703 | 120,155 |
| Fair value through profit or loss | | | | |
| 2,770 | 1,816 | 3,788 | 2,795 |
| Total debt issued | | | | |
| 169,274 | 156,388 | 133,491 | 122,950 |
1. Based on the final maturity date or, in the case of Additional Tier 1 capital securities, the mandatory conversion date (if any).
Total debt issued by currency
The table below shows the Group\u2019s issued debt by currency of issue, which broadly represents the debt holders\u2019 base location.
| | Consolidated | | The C | |
| | | | ompany | |
| | 2025 | 2024 | 2025 | 2024 |
| | $m | $m | $m | $m |
| USD | United States dollars | | | | |
| | 49,563 | 45,512 | 42,455 | 37,381 |
| EUR | Euro | 27,751 | 26,325 | 21,687 | 20,911 |
| AUD | Australian dollars | | | | |
| | 76,329 | 69,420 | 55,333 | 51,234 |
| NZD | New Zealand dollars | | | | |
| | 1,675 | 1,074 | 62 | 65 |
| JPY | Japanese yen | | | | |
| | 2,603 | 2,609 | 2,603 | 2,609 |
| GBP | Pounds sterling | | | | |
| | 8,940 | 8,543 | 8,940 | 8,543 |
| HKD | Hong Kong dollars | | | | |
| | 949 | 1,403 | 949 | 1,403 |
| Other | Chinese yuan, Singapore dollars and Swiss francs | | | | |
| | 1,464 | 1,502 | 1,462 | 804 |
| Total debt issued | | | | | |
| | 169,274 | 156,388 | 133,491 | 122,950 |
Subordinated debt
Subordinated debt is primarily issued externally by the Group out of its banking subsidiaries ANZBGL and ANZ Bank New Zealand. ANZ Holdings (New
Zealand) Limited has also issued a perpetual subordinated debt security. The externally issued subordinated debt constitutes subordinated debt of both
the Group and the relevant issuer.
At 30 September 2025, all subordinated debt issued by ANZBGL qualifies as regulatory capital for ANZBGL. Depending on their terms and conditions, the
subordinated debt instruments issued by ANZBGL are classified as either Additional Tier 1 (AT1) capital for ANZBGL (in the case of the ANZ Capital Notes
(ANZ CN) and ANZ Capital Securities (ANZ CS)) or Tier 2 capital for ANZBGL (in the case of the term subordinated notes) for APRA\u2019s capital adequacy
purposes. Subordinated debt issued by ANZ Holdings (New Zealand) Limited or ANZ Bank New Zealand does not constitute regulatory capital for the
Group for APRA\u2019s capital adequacy purposes.
Subordinated debt issued by ANZ Bank New Zealand will constitute tier 2 capital for ANZ Bank New Zealand for the purposes of the Reserve Bank of New
Zealand\u2019s (RBNZ) capital requirements. Subordinated debt issued by ANZ Holdings (New Zealand) Limited does not constitute regulatory capital for the
RBNZ\u2019s capital adequacy purposes.
AT1 capital
All outstanding AT1 capital instruments issued by ANZBGL are Basel III fully compliant instruments (refer to Note 23 Capital management for further
information about Basel III) for APRA\u2019s capital adequacy purposes. Each of the ANZ CN and ANZ CS rank equally with each other.
Distributions on the AT1 capital instruments are non-cumulative and subject to the issuer\u2019s absolute discretion and certain payment conditions (including
regulatory requirements). Distributions on ANZ CNs are franked in line with the franking applied to ANZGHL\u2019s ordinary shares.
Where specified, the AT1 capital instruments provide the issuer with an early redemption or conversion option on a specified date and in certain other
circumstances (such as a tax or regulatory event). This redemption option is subject to APRA\u2019s prior written approval.
Each of the AT1 capital instruments will immediately convert into a variable number of ANZGHL\u2019s ordinary shares (based on the average market price of
the shares immediately prior to conversion less a 1% discount, subject to a maximum conversion number of ANZGHL\u2019s ordinary shares) if:
\u2022
ANZBGL\u2019s Common Equity Tier 1 capital ratios are equal to or less than 5.125% - known as a Common Equity Capital Trigger Event; or
\u2022
APRA notifies ANZBGL that, without the conversion or write-off of certain securities or a public sector injection of capital (or equivalent support), it
considers that ANZBGL would become non-viable \u2013 known as a Non-Viability Trigger Event.
Where specified, AT1 capital instruments mandatorily convert into a variable number of ANZGHL\u2019s ordinary shares (based on the average market price of
the shares immediately prior to conversion less a 1% discount):
\u2022
on a specified mandatory conversion date; or
\u2022
on an earlier date under certain circumstances as set out in the terms.
However, this mandatory conversion is deferred for a specified period if certain conversion tests are not met.
If the AT1 capital securities convert, and the holders receive ANZGHL ordinary shares, then:
\u2022
the AT1 capital securities are transferred by the holders to ANZGHL for their face value;
\u2022
ANZBGL shall redeem the securities and simultaneously issue ordinary shares to its parent ANZ BH Pty Ltd (based on ANZBGL\u2019s share price calculated
by reference to its consolidated net assets, subject to a maximum conversion number); and
\u2022
ANZ BH Pty Ltd will issue shares to ANZGHL (based on ANZ BH Pty Ltd\u2019s share price calculated by reference to its consolidated net assets, subject to a
maximum conversion number).
Preference shares issued by ANZ Bank New Zealand will constitute AT1 capital for ANZ Bank New Zealand for the purposes of the RBNZ\u2019s capital
requirements, however they will not constitute AT1 capital for the Group as the terms of the preference shares do not satisfy APRA\u2019s capital requirements.
Externally issued preference shares are included within non-controlling interests in Note 22 Shareholders\u2019 equity.
In accordance with its consultation paper, APRA has confirmed that its phase out of AT1 capital instruments will commence in January 2027. Refer to
Note 23 Capital Management for more details on APRA\u2019s AT1 consultation.
The tables below show key details of the ANZBGL\u2019s AT1 capital instruments on issue at 30 September in both the current and prior years:
| | | | Consolidated | | The Company |
| | | 2025 | 2024 | 2025 | 2024 |
| | | $m | $m | $m | $m |
| ANZBGL's Additional Tier 1 capital (perpetual subordinated securities) | | | | | | |
| 1 | | | | | | |
| | | | | | | |
| ANZ Capital Notes | | | | | | |
| AUD | 931m | | | | | |
| | | ANZ CN5 | | | | |
| 2 | | | | | | |
| | | | - | 931 | - | 931 |
| AUD | 1,500m | ANZ CN6 | | | | |
| | | 1,492 | 1,490 | 1,492 | 1,490 |
| AUD | 1,310m | ANZ CN7 | | | | |
| | | 1,301 | 1,300 | 1,301 | 1,300 |
| AUD | 1,500m | ANZ CN8 | | | | |
| | | 1,487 | 1,485 | 1,485 | 1,483 |
| AUD | 1,700m | ANZ CN9 | | | | |
| | | 1,683 | 1,680 | 1,681 | 1,678 |
| ANZ Capital Securities | | | | | | |
| USD | 1,000m | ANZ Capital Securities | 1,489 | 1,391 | 1,520 | 1,448 |
| Total ANZBGL Additional Tier 1 capital | | | | | | |
| 3 | | | | | | |
| | | | 7,452 | 8,277 | 7,479 | 8,330 |
1. Carrying values are net of issuance costs.
2. All of the ANZ CN5 were redeemed on 20 March 2025.
3. This forms part of ANZBGL\u2019s qualifying AT1 capital. Refer to Note 23 Capital management for further details.
| ANZ Capital Notes | | | |
| | | | |
| ANZ CN5 | ANZ CN6 | ANZ CN7 |
| Issuer | ANZBGL | ANZBGL | ANZBGL |
| Issue date | 28 September 2017 | 8 July 2021 | 24 March 2022 |
| Issue amount | $931 million | $1,500 million | $1,310 million |
| Face value per note | $100 | $100 | $100 |
| Distribution frequency | Quarterly in arrears | Quarterly in arrears | Quarterly in arrears |
| Distribution rate | Floating rate: (90 day Bank | | |
| Bill rate+3.8%)x(1-Australian | | |
| corporate tax rate) | | |
| | Floating rate: (90 day Bank | |
| | Bill rate+3.0%)x(1-Australian | |
| | corporate tax rate) | |
| | | Floating rate: (90 day Bank |
| | | Bill rate+2.7%)x(1-Australian |
| | | corporate tax rate) |
| Issuer\u2019s early redemption or conversion option | 20 March 2025 | | |
| 1 | | | |
| | | 20 March 2028 | 20 March 2029 |
| Mandatory conversion date | 20 March 2027 | | |
| 2 | | | |
| | | 20 September 2030 | 20 September 2031 |
| Common Equity Capital Trigger Event | Yes | Yes | Yes |
| Non-Viability Trigger Event | Yes | Yes | Yes |
| Carrying value (net of issue costs) | | | |
| Nil | $1,492 million | $1,301 million |
| (2024: $931 million) | (2024: $1,4 | 90 million) | (2024: $1,300 million) |
| | ANZ CN8 | ANZ CN9 |
| Issuer | ANZBGL | ANZBGL |
| Issue date | 24 March 2023 | 20 March 2024 |
| Issue amount | $1,500 million | $1,700 million |
| Face value per note | $100 | $100 |
| Distribution frequency | Quarterly in arrears | Quarterly in arrears |
| Distribution rate | Floating rate: (90 day Bank | |
| Bill rate+2.75%)x(1-Australian | |
| corporate tax rate) | |
| | Floating rate: (90 day Bank |
| | Bill rate+2.9%)x(1-Australian |
| | corporate tax rate) |
| Issuer\u2019s early redemption or conversion option | 20 March 2030 | 20 March 2031 |
| Mandatory conversion date | 20 September 2032 | 20 September 2033 |
| Common Equity Capital Trigger Event | Yes | Yes |
| Non-Viability Trigger Event | Yes | Yes |
| Carrying value (net of issue costs) | | |
| $1,487 million | $1,683 million |
| (2024: $1,485 million) | (2024: $1,680 million) |
1. All of the ANZ CN5 were redeemed on 20 March 2025.
2. The mandatory conversion date is no longer applicable as all of ANZ CN5 have been redeemed.
| ANZ Capital Securities | |
| Issuer | ANZBGL, acting through its London branch |
| Issue date | 15 June 2016 |
| Issue amount | USD 1,000 million |
| Face value | Minimum denomination of USD 200,000 and an integral multiple of USD 1,000 above that |
| Interest frequency | Semi-annually in arrears |
| Interest rate | Fixed at 6.75% p.a. until 15 June 2026. Reset on 15 June 2026 and each 5 year anniversary |
| to a floating rate: 5 year USD mid-market swap rate + 5.168% |
| Issuer\u2019s early redemption option | 15 June 2026 and each 5 year anniversary |
| Common Equity Capital Trigger Event | Yes |
| Non-Viability Trigger Event | Yes |
| Carrying value (net of issue costs) | $1,489 million (2024: $1,391 million) |
Tier 2 capital
Convertible term subordinated notes issued by ANZBGL are Basel III fully compliant instruments for APRA\u2019s capital adequacy purposes. If a Non-Viability
Trigger Event occurs, each of the convertible term subordinated notes will immediately convert into ANZGHL ordinary shares (based on the average
market price of the ANZGHL shares immediately prior to conversion less a 1% discount, subject to a maximum conversion number).
If the Tier 2 capital securities convert, and the holders receive ANZGHL ordinary shares, then ANZBGL shall issue ordinary shares to its parent ANZ BH
Pty Ltd (based on ANZBGL\u2019s share price calculated by reference to its consolidated net assets, subject to a maximum conversion number) and ANZ BH
Pty Ltd will issue shares to ANZGHL (calculated on the same basis).
The table below shows the Tier 2 capital subordinated debt issued by ANZBGL at 30 September in the current and prior year:
| | | | | Consolidated | | The Company | |
| | | | Next optional call date \u2013 | Interest | | | | |
| | | | | 2025 | 2024 | 2025 | 2024 |
| Currency | Face value | Maturity | subject to APRA\u2019s prior approval | rate | | | | |
| | | | | $m | $m | $m | $m |
| ANZBGL Tier 2 capital (term subordinated notes) | | | | | | | | |
| JPY | 20,000m | 2026 | N/A | Fixed | 204 | 203 | 204 | 203 |
| USD | 1,500m | 2026 | N/A | Fixed | | | | |
| | | | | 2,238 | 2,089 | 2,238 | 2,089 |
| AUD | 225m | 2032 | 2027 | Fixed | | | | |
| | | | | 225 | 224 | 225 | 224 |
| EUR | 1,000m | 2029 | 2024 | Fixed | | | | |
| | | | | - | 1,600 | - | 1,600 |
| AUD | 265m | 2039 | N/A | Fixed | | | | |
| | | | | 189 | 189 | 189 | 189 |
| USD | 1,250m | 2030 | 2025 | Fixed | | | | |
| | | | | - | 1,764 | - | 1,764 |
| AUD | 1,250m | 2031 | 2026 | Floating | | | | |
| | | | | 1,250 | 1,250 | 1,250 | 1,250 |
| USD | 1,500m | 2035 | 2030 | Fixed | | | | |
| | | | | 1,971 | 1,845 | 1,971 | 1,845 |
| AUD | 330m | 2040 | N/A | Fixed | | | | |
| | | | | 223 | 225 | 223 | 225 |
| AUD | 195m | 2040 | N/A | Fixed | | | | |
| | | | | 130 | 131 | 130 | 131 |
| EUR | 750m | 2031 | 2026 | Fixed | | | | |
| | | | | 1,314 | 1,154 | 1,314 | 1,154 |
| GBP | 500m | 2031 | 2026 | Fixed | | | | |
| | | | | 986 | 904 | 986 | 904 |
| AUD | 1,450m | 2032 | 2027 | Fixed | | | | |
| | | | | 1,445 | 1,440 | 1,445 | 1,440 |
| AUD | 300m | 2032 | 2027 | Floating | | | | |
| | | | | 300 | 290 | 300 | 290 |
| JPY | 59,400m | 2032 | 2027 | Fixed | | | | |
| | | | | 598 | 597 | 598 | 597 |
| SGD | 600m | 2032 | 2027 | Fixed | | | | |
| | | | | 726 | 684 | 726 | 684 |
| AUD | 900m | 2034 | 2029 | Fixed | | | | |
| | | | | 905 | 907 | 905 | 907 |
| USD | 1,250m | 2032 | N/A | Fixed | | | | |
| | | | | 1,880 | 1,817 | 1,880 | 1,817 |
| EUR | 1,000m | 2033 | 2028 | Fixed | | | | |
| | | | | 1,807 | 1,642 | 1,807 | 1,642 |
| AUD | 1,000m | 2038 | 2033 | Fixed | | | | |
| | | | | 1,005 | 1,007 | 1,005 | 1,007 |
| AUD | 275m | 2033 | 2028 | Fixed | | | | |
| | | | | 275 | 275 | 275 | 275 |
| AUD | 875m | 2033 | 2028 | Floating | | | | |
| | | | | 875 | 867 | 875 | 867 |
| AUD | 1,435m | 2034 | 2029 | Floating | | | | |
| | | | | 1,435 | 1,415 | 1,435 | 1,415 |
| AUD | 850m | 2034 | 2029 | Fixed | | | | |
| | | | | 813 | 850 | 813 | 850 |
| USD | 1,000m | 2034 | 2029 | Fixed | | | | |
| | | | | 1,538 | 1,478 | 1,538 | 1,478 |
| AUD | 1,900m | 2039 | 2034 | Fixed | | | | |
| | | | | 1,936 | 1,947 | 1,936 | 1,947 |
| USD | 1,250m | 2035 | 2034 | Fixed | | | | |
| | | | | 1,843 | 1,790 | 1,843 | 1,790 |
| SGD | 600m | 2034 | 2029 | Fixed | | | | |
| | | | | 736 | - | 736 | - |
| AUD | 500m | 2035 | 2030 | Fixed | | | | |
| | | | | 508 | - | 508 | - |
| AUD | 1,250m | 2035 | 2030 | Floating | | | | |
| | | | | 1,246 | - | 1,246 | - |
| EUR | 1,000m | 2035 | 2030 | Fixed | | | | |
| | | | | 1,779 | - | 1,779 | - |
| USD | 1,250m | 2036 | 2035 | Fixed | | | | |
| | | | | 1,937 | - | 1,937 | - |
| AUD | 750m | 2040 | 2035 | Fixed | | | | |
| | | | | 752 | - | 752 | - |
| AUD | 750m | 2045 | N/A | Fixed | | | | |
| | | | | 742 | - | 742 | - |
| Total ANZBGL Tier 2 capital | | | | | | | | |
| 1,2 | | | | | | | | |
| | | | | | 33,811 | 28,584 | 33,811 | 28,584 |
1. Carrying values are net of issuance costs, and, where applicable, include fair value hedge accounting adjustments.
2. This forms part of ANZBGL\u2019s qualifying Tier 2 capital. Refer to Note 23 Capital management for further details.
Other subordinated debt securities
The term subordinated notes issued by ANZ Bank New Zealand constitute tier 2 capital under RBNZ requirements. However, they do not (among other
things) contain a Non-Viability Trigger Event and therefore do not meet APRA\u2019s requirements for Tier 2 capital instruments in order to qualify as regulatory
capital for the Group.
ANZ Holdings (New Zealand) Limited externally issued $800 million perpetual subordinated notes in 2024, however, they do not constitute tier 2 capital for
either APRA\u2019s or RBNZ\u2019s capital adequacy purposes.
| | | | | Consolidated | | The Company | |
| | | | Interest | | | | |
| | | | | 2025 | 2024 | 2025 | 2024 |
| Currency | Face value | Maturity | Next optional call date | | | | | |
| 1 | | | | | | | | |
| | | | rate | $m | $m | $m | $m |
| Perpetual subordinated notes issued by ANZ Holdings (New Zealand) Limited | | | | | | | | |
| 2 | | | | | | | | |
| | | | | | | | | |
| AUD | 800m | Perpetual | 2030 | Floating | 800 | 800 | - | - |
| Term subordinated notes issued by ANZ Bank New Zealand Limited | | | | | | | | |
| NZD | 600m | 2031 | 2026 | Fixed | 526 | 549 | - | - |
| USD | 500m | 2032 | 2027 | Fixed | | | | |
| | | | | 746 | 708 | - | - |
| USD | 500m | 2034 | 2029 | Fixed | | | | |
| | | | | 776 | 747 | - | - |
| Other subordinated debt | | | | | | | | |
| 3 | | | | | | | | |
| | | | | | | | | |
| | | | | 2,848 | 2,804 | - | - |
1. Subject to APRA\u2019s or RBNZ\u2019s prior approval (as applicable).
2. The perpetual subordinated notes were issued by ANZ Holdings (New Zealand) Limited on 18 September 2024 with the proceeds invested in perpetual preference shares issued internally by ANZ Bank
New Zealand (which constitute additional tier 1 capital for ANZ Bank New Zealand for the purposes of RBNZ\u2019s capital requirements but not for the purposes of APRA\u2019s capital requirements).
3. ANZ Bank New Zealand externally issued NZD 550 million of perpetual preference shares on 18 July 2022 and NZD 275 million of perpetual preference shares on 19 March 2024. These perpetual
preference shares constitute AT1 capital for ANZ Bank New Zealand for the purposes of RBNZ\u2019s capital requirements but not for the purposes of APRA\u2019s capital requirements. These preference shares
are included within non-controlling interests in Note 22 Shareholders\u2019 equity.
Recognition and measurement
Debt issuances are initially recognised at fair value and are subsequently measured at amortised cost, except where designated at FVTPL.
Interest expense on debt issuances is recognised using the effective interest rate method. Where the Group enters into a fair value hedge
accounting relationship, the fair value attributable to the hedged risk is reflected in adjustments to the carrying value of the debt.
Subordinated debt with capital-based conversion features (i.e. Common Equity
Capital Trigger Events or Non-Viability Trigger Events) are
considered to contain embedded derivatives that we account for separately at FVTPL. The embedded derivatives arise because the number
of shares issued on conversion following any of those trigger events is subject to the maximum conversion number, however they have no
significant value as of the reporting date given the remote nature of those trigger events
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},
"fact_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_E58_CY": {
"value": "17. Financial risk management
Risk management framework and model
Introduction
The use of financial instruments is fundamental to the Group\u2019s businesses of providing banking and other financial services to our customers. The
associated financial risks (primarily credit, market, and liquidity risks) are a significant portion of the Group\u2019s key material risks.
We disclose details of all key material risks impacting the Group, and further information on the Group\u2019s risk management activities, in the Governance and
Risk Management sections of this Annual Report.
This note details the Group\u2019s financial risk management policies, processes and quantitative disclosures in relation to the key financial risks.
| Key material financial risks | Key sections applicable to this risk |
| Credit risk | |
| The risk of financial loss resulting from: | |
| \u2022 | |
| a counterparty failing to fulfil its obligations; or | |
| \u2022 | |
| a decrease in credit quality of a counterparty resulting in a financial | |
| loss. | |
| Credit risk incorporates the risks associated with us lending to | |
| customers who could be impacted by climate change, changes to | |
| laws, regulations, or other policies adopted by governments or | |
| regulatory authorities. Climate change impacts include both physical | |
| risks (climate- or weather-related events) and transition risks resulting | |
| from the adjustment to a low-emissions economy. Transition risks | |
| include resultant changes to laws, regulations and policies noted | |
| above. | |
| \u2022 |
| Credit risk o |
| verview, management and control responsibilities |
| \u2022 |
| Maximum exposure to credit risk |
| \u2022 |
| Credit quality |
| \u2022 |
| Concentrations of credit risk |
| \u2022 |
| Collateral management |
| Market risk | |
| The risk to the Group\u2019s earnings arising from: | |
| \u2022 | |
| changes in interest rates, foreign exchange rates, credit spreads, | |
| volatility and correlations; or | |
| \u2022 | |
| fluctuations in bond, commodity or equity prices. | |
| \u2022 |
| Market risk overview, management and control responsibilities |
| \u2022 |
| Measurement of market risk |
| \u2022 |
| Traded and non-traded market risk |
| \u2022 |
| Equity securities designated at FVOCI |
| \u2022 |
| Foreign currency risk \u2013 structural exposure |
| Liquidity and funding risk | |
| The risk that the Group is unable to meet payment obligations as they | |
| fall due, including: | |
| \u2022 | |
| repaying depositors or maturing wholesale debt; or | |
| \u2022 | |
| the Group having insufficient capacity to fund increases in assets. | |
| \u2022 |
| Liquidity risk overview, management and control responsibilities |
| \u2022 |
| Key areas of measurement for liquidity risk |
| \u2022 |
| Liquidity risk outcomes |
| \u2022 |
| Residual contractual maturity analysis of the Group\u2019s liabilities |
Overview
An overview of our risk management framework
This overview is provided to aid the users of the financial statements in understanding the context of the financial disclosures required under AASB 7
Financial Instruments: Disclosures. It should be read in conjunction with the Governance and Risk Management sections of this Annual Report.
The Board is responsible for establishing and overseeing the Group\u2019s Risk Management Framework (RMF). The Board has delegated authority to the
Board Risk Committee (BRC) to develop and monitor compliance with the Group\u2019s risk management policies. The BRC reports regularly to the Board on its
activities.
The Board approves the strategic objectives of the Group including:
\u2022
the Risk Appetite Statement (RAS), which sets out the Board\u2019s expectations regarding the degree of risk that the Group is prepared to accept in pursuit
of its strategic objectives and business plan; and
\u2022
the Risk Management Strategy (RMS), which describes the Group\u2019s strategy for managing risks and the key elements of the RMF that give effect to this
strategy. This includes a description of each material risk, and an overview of how the RMF addresses each risk, with reference to the relevant policies,
standards and procedures. It also includes information on how the Group identifies, measures, evaluates, monitors, reports and controls or mitigates
material risks.
The Group, through its training and management standards and procedures, aims to maintain a disciplined and robust control environment in which all
employees understand their roles and obligations. At ANZ, risk is everyone\u2019s responsibility.
The Group has an independent risk management function, headed by the Chief Risk Officer who:
\u2022
is responsible for overseeing the risk profile and the risk management framework;
\u2022
can effectively challenge activities and decisions that materially affect the Group\u2019s risk profile; and
\u2022
has an independent reporting line to the BRC to enable the appropriate escalation of issues of concern.
The Internal Audit Function reports directly to the Board Audit Committee (BAC). Internal Audit provides:
\u2022
an independent evaluation of the Group\u2019s RMF annually that seeks to ensure compliance with, and the effectiveness of, the risk management
framework;
\u2022
facilitation of a comprehensive review every three years that seeks to ensure the appropriateness, effectiveness and adequacy of the risk
management framework; and
\u2022
recommendations to improve the framework and/or work practices to strengthen the effectiveness of day-to-day operations.
Credit risk
Credit risk overview, management and control responsibilities
Granting credit facilities to customers is one of the Group\u2019s major sources of income. As this activity is also a principal risk, the Group dedicates
considerable resources to its management. The Group assumes credit risk in a wide range of lending and other activities in diverse markets and in many
jurisdictions. Credit risks arise from traditional lending to customers as well as from interbank, treasury, trade finance and capital markets activities around
the world.
Our credit risk management framework ensures we apply a consistent approach across the Group when we measure, monitor and manage the credit risk
appetite set by the Board. The Board is assisted and advised by the BRC in discharging its duty to oversee credit risk. The BRC:
\u2022
assists the Board in setting the credit risk appetite and credit strategies; and
\u2022
approves credit transactions beyond the discretion of executive management.
We quantify credit risk through an internal credit rating system (masterscales) to ensure consistency across exposure types and to provide a consistent
framework for reporting and analysis. The system uses models and other tools to measure the following for customer exposures:
| Probability of Default (PD) | Expressed by a Customer Credit Rating (CCR), reflecting the Group\u2019s assessment of a customer\u2019s ability to |
| service and repay debt. |
| Exposure at Default (EAD) | The expected balance sheet exposure at default taking into account repayments of principal and interest, |
| expected additional drawdowns and accrued interest at the time of default. |
| Loss Given Default (LGD) | Expressed by a Security Indicator (SI) ranging from A to G. The SI is calculated by reference to the |
| percentage of loan covered by security which the Group can realise if a customer defaults. The A-G scale |
| is supplemented by a range of other SIs which cover factors such as cash cover and sovereign backing. |
| For retail and some small business lending, we group exposures into large homogenous pools \u2013 and the |
| LGD is assigned at the pool level. |
Our specialist credit risk teams develop and validate the Group\u2019s PD and LGD rating models. The outputs from these models drive our day-to-day credit
risk management decisions including origination, pricing, approval levels, regulatory capital adequacy, economic capital allocation, and credit provisioning.
All customers with whom the Group has a credit relationship are assigned a CCR at origination via either of the following assessment approaches:
| Large and more complex lending | Retail and some small business lending |
| Rating models provide a consistent and structured assessment, with | |
| judgement required around the use of out-of-model factors. We | |
| handle credit approval on a dual approval basis, jointly with the | |
| business writer and an independent credit officer. | |
| Automated assessment of credit applications using a combination of |
| scoring (application and behavioural), policy rules and external credit |
| reporting information. If the application does not meet the automated |
| assessment criteria, then it is subject to manual assessment. |
We use the Group\u2019s internal CCRs to manage the credit quality of financial assets. To enable wider comparisons, the Group\u2019s CCRs are mapped to
external rating agency scales as follows:
| Credit Quality | | | | |
| Description | | | | |
| Internal CCR | ANZ Customer Requirements | | |
| | | Moody\u2019s | |
| | | Ratings | |
| | | | S&P Global |
| | | | Ratings |
| Strong | CCR 0+ to 4- | Demonstrated superior stability in their operating and financial | | |
| | performance over the long-term, and whose earnings capacity | | |
| | is not significantly vulnerable to foreseeable events. | | |
| | | Aaa - Baa3 | AAA - BBB- |
| Satisfactory | CCR 5+ to 6- | Demonstrated sound operational and financial stability over the | | |
| | medium to long-term, even though some may be susceptible to | | |
| | cyclical trends or variability in earnings. | | |
| | | Ba1 - B1 | BB |
| | | | + |
| | | | - B+ |
| Weak | CCR 7+ to 8= | Demonstrated some operational and financial instability, with | | |
| | variability and uncertainty in profitability and liquidity projected to | | |
| | continue over the short and possibly medium term. | | |
| | | B2 - Caa | B |
| | | | - CCC |
| Defaulted | CCR 8- to 10 | When doubt arises as to the collectability of a credit facility, the | | |
| | financial instrument (or \u2018the facility\u2019) is classified as defaulted. | | |
| | | N/A | N/A |
Maximum exposure to credit risk
For financial assets recognised on the Balance Sheet, the maximum exposure to credit risk is the carrying amount. In certain circumstances there may be
differences between the carrying amounts reported on the Balance Sheet and the amounts reported in the tables below. Principally, these differences
arise in respect of financial assets that are subject to risks other than credit risk, such as equity instruments which are primarily subject to market risk, or
bank notes and coins.
For undrawn facilities, this maximum exposure to credit risk is the full amount of the committed facilities. For contingent exposures, the maximum exposure
to credit risk is the maximum amount the Group would have to pay if the instrument is called upon.
The table below shows our maximum exposure to credit risk of on-balance sheet and off-balance sheet positions before taking account of any collateral
held or other credit enhancements.
| Reported | | Excluded | | | |
| | | 1 | | | |
| | | | | | |
| | | | | Maximum exposure | |
| | | | | to credit risk | |
| | | | | | | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | |
| $m | $m | $m | $m | $m | $m |
| On-balance sheet positions | | | | | | |
| Net loans and advances | 829,986 | 804,032 | | - | 829,986 | 804,032 |
| | | | | | | |
| Other financial assets: | | | | | | |
| Cash and cash equivalents | 155,209 | 150,965 | 1,203 | 1,196 | 154,006 | 149,769 |
| Settlement balances owed to ANZ | | | | | | |
| 23,394 | 5,484 | 23,394 | 5,484 | - | - |
| Collateral paid | | | | | | |
| 9,831 | 10,090 | - | - | 9,831 | 10,090 |
| Trading assets | | | | | | |
| 48,248 | 45,755 | 9,076 | 6,399 | 39,172 | 39,356 |
| Derivative financial instruments | | | | | | |
| 47,480 | 54,370 | - | - | 47,480 | 54,370 |
| Investment securities | | | | | | |
| | | | | | | |
| - debt securities at amortised cost | 7,520 | 7,091 | - | - | 7,520 | 7,091 |
| - debt securities at FVOCI | | | | | | |
| 156,373 | 131,944 | - | - | 156,373 | 131,944 |
| - equity securities at FVOCI | | | | | | |
| 955 | 1,065 | 955 | 1,065 | - | - |
| - debt securities at FVTPL | | | | | | |
| 692 | 162 | - | - | 692 | 162 |
| Regulatory deposits | | | | | | |
| 541 | 665 | - | - | 541 | 665 |
| Other financial assets | | | | | | |
| 2 | | | | | | |
| | 4,042 | 4,547 | - | - | 4,042 | 4,547 |
| Total other financial assets | | | | | | |
| 454,285 | 412,138 | 34,628 | 14,144 | 419,657 | 397,994 |
| Subtotal | 1,284,271 | 1,216,170 | 34,628 | 14,144 | 1,249,643 | 1,202,026 |
| Off-balance sheet positions | | | | | | |
| Undrawn and contingent facilities | | | | | | |
| 3,4 | | | | | | |
| | 241,224 | 233,054 | - | - | 241,224 | 233,054 |
| Total | | | | | | |
| 1,525,495 | 1,449,224 | 34,628 | 14,1 | 44 | 1,490,867 | 1,435,080 |
1. Coins, notes and cash at bank within Cash and cash equivalents; trade dated assets within Settlement balances owed to ANZ; precious metal exposures and carbon credits within Trading assets; and
equity securities within Investment securities were excluded as they do not have credit risk exposure.
2. Other financial assets mainly comprise accrued interest and acceptances.
3. Undrawn and contingent facilities include guarantees, letters of credit and performance-related contingencies, net of collectively assessed and individually assessed allowance for ECL.
4. 2024 was restated to exclude commitments that can be unconditionally cancelled at any time without notice as they are not subject to ECL.
| Reported | | Excluded | | | |
| 1 | | | | | |
| | | | | | |
| | | | | Maximum exposure | |
| | | | | to credit risk | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| The Company | | | | | | |
| $m | $m | $m | $m | $m | $m |
| On-balance sheet positions | | | | | | |
| Net loans and advances | 612,855 | 588,998 | - | - | 612,855 | 588,998 |
| Other financial assets: | | | | | | |
| Cash and cash equivalents | 145,060 | 137,288 | 824 | 843 | 144,236 | 136,445 |
| Settlement balances owed to ANZ | | | | | | |
| 22,030 | 5,019 | 22,030 | 5,019 | - | - |
| Collateral paid | | | | | | |
| 8,552 | 8,797 | - | - | 8,552 | 8,797 |
| Trading assets | | | | | | |
| 40,608 | 38,427 | 8,911 | 6,243 | 31,697 | 32,184 |
| Derivative financial instruments | | | | | | |
| 50,531 | 57,627 | - | - | 50,531 | 57,627 |
| Investment securities | | | | | | |
| - debt securities at amortised cost | 5,971 | 5,356 | - | - | 5,971 | 5,356 |
| - debt securities at FVOCI | | | | | | |
| 128,972 | 107,388 | - | - | 128,972 | 107,388 |
| - equity securities at FVOCI | | | | | | |
| 950 | 1,060 | 950 | 1,060 | - | - |
| - debt securities at FVTPL | | | | | | |
| 692 | 162 | - | - | 692 | 162 |
| Regulatory deposits | | | | | | |
| 245 | 222 | - | - | 245 | 222 |
| Due from controlled entities | | | | | | |
| 24,390 | 24,315 | - | - | 24,390 | 24,315 |
| Other financial assets | | | | | | |
| 2 | | | | | | |
| | 2,895 | 3,090 | - | - | 2,895 | 3,090 |
| Total other financial assets | | | | | | |
| 430,896 | 388,751 | 32,715 | 13,165 | 398,181 | 375,586 |
| Subtotal | 1,043,751 | 977,749 | 32,715 | 13,165 | 1,011,036 | 964,584 |
| Off-balance sheet positions | | | | | | |
| Undrawn and contingent facilities | | | | | | |
| 3 | | | | | | |
| | 201,252 | 194,343 | - | - | 201,252 | 194,343 |
| Total | | | | | | |
| 1,245,003 | 1,172,092 | 32,715 | 13,165 | 1,212,288 | 1,158,927 |
1. Coins, notes and cash at bank within Cash and cash equivalents; trade dated assets within Settlement balances owed to ANZ; precious metal exposures, and carbon credits within Trading assets; and
equity securities within Investment securities were excluded as they do not have credit risk exposure.
2. Other financial assets mainly comprise accrued interest and acceptances.
3. Undrawn and contingent facilities include guarantees, letters of credit and performance-related contingencies, net of collectively assessed and individually assessed allowance for ECL.
4. 2024 was restated to exclude commitments that can be unconditionally cancelled at any time without notice as they are not subject to ECL.
Credit quality
An analysis of the Group\u2019s credit risk exposure is presented in the following tables based on the Group\u2019s internal credit quality rating by stage without
taking account of the effects of any collateral or other credit enhancements:
Net loans and advances
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| Consolidated | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 515,360 | 12,698 | - | - | 528,058 |
| Satisfactory | | | | | |
| 193,577 | 36,906 | - | - | 230,483 |
| Weak | | | | | |
| 17,922 | 14,787 | - | - | 32,709 |
| Defaulted | | | | | |
| - | - | 6,955 | 1,018 | 7,973 |
| Gross loans and advances at amortised cost | | | | | |
| 726,859 | 64,391 | 6,955 | 1,018 | 799,223 |
| Allowance for ECL | (1,333) | (1,558) | (621) | (362) | (3,874) |
| Net loans and advances at amortised cost | | | | | |
| 725,526 | 62,833 | 6,334 | 656 | 795,349 |
| Coverage ratio | 0.18% | 2.42% | 8.93% | 35.56% | 0.48% |
| Loans and advances at FVTPL | | | | | 30,398 |
| Loans and advances purchased credit impaired | | | | | |
| 1 | | | | | |
| | | | | | 380 |
| Unearned income | | | | | |
| | | | | (641) |
| Capitalised brokerage and other origination costs | | | | | |
| | | | | 4,500 |
| Net carrying amount | | | | | |
| | | | | 829,986 |
| As at 30 September 2024 | | | | | |
| Strong | 485,243 | 17,072 | - | - | 502,315 |
| Satisfactory | 188,825 | 46,940 | - | - | 235,765 |
| Weak | 15,538 | | | | |
| | 18,222 | - | - | 33,760 |
| Defaulted | - | - | 5,976 | 832 | 6,808 |
| Gross loans and advances at amortised cost | 689,606 | | | | |
| | 82,234 | 5,976 | 832 | 778,648 |
| Allowance for ECL | (1,276) | (1,653) | (443) | (303) | (3,675) |
| Net loans and advances at amortised cost | 688,330 | 80,581 | 5,533 | 529 | 774,973 |
| Coverage ratio | 0.19% | 2.01% | 7.41% | 36.42% | 0.47% |
| Loans and advances at FVTPL | | | | | 24,786 |
| Loans and advances purchased credit impaired | | | | | |
| 1 | | | | | |
| | | | | | 551 |
| Unearned income | | | | | (515) |
| Capitalised brokerage and other origination costs | | | | | 4,237 |
| Net carrying amount | | | | | 804,032 |
1. Represents Stage 3 exposures from Suncorp Bank at the date of acquisition recognised net of allowance for ECL.
Net loans and advances
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| The Company | | | | | |
| $m | $m | $m | $m | $m |
| As at 30 Sept | | | | | |
| ember 2025 | | | | | |
| Strong | 389,749 | 10,607 | - | - | 400,356 |
| Satisfactory | | | | | |
| 127,996 | 26,591 | - | - | 154,587 |
| Weak | | | | | |
| 13,035 | 9,972 | - | - | 23,007 |
| Defaulted | | | | | |
| - | - | 5,219 | 595 | 5,814 |
| Gross loans and advances at amortised cost | | | | | |
| 530,780 | 47,170 | 5,219 | 595 | 583,764 |
| Allowance for ECL | (1,069) | (1,130) | (488) | (265) | (2,952) |
| Net loans and advances at amortised cost | | | | | |
| 529,711 | 46,040 | 4,731 | 330 | 580,812 |
| Coverage ratio | 0.20% | 2.40% | 9.35% | 44.54% | 0.51% |
| Loans and advances at FVTPL | | | | | 29,216 |
| Unearned income | | | | | (599) |
| Capitalised brokerage and other origination costs | | | | | |
| | | | | 3,426 |
| Net carrying amount | | | | | |
| | | | | 612,855 |
| As at 30 September 2024 | | | | | |
| Strong | 366,329 | 14,061 | - | - | 380,390 |
| Satisfactory | | | | | |
| 121, | | | | |
| 820 | 33,813 | - | - | 155,633 |
| Weak | 11,433 | | | | |
| | 11,9 | | | |
| | 45 | | | |
| | | - | | |
| | | | - | 23,378 |
| Defaulted | - | - | 4,574 | 485 | 5,059 |
| Gross loans and advances at amortised cost | 499,582 | 59,819 | 4,574 | 485 | 564,460 |
| Allowance for ECL | (1,006) | (1,150) | (339) | (220) | (2,715) |
| Net loans and advances at amortised cost | 498,576 | 58,669 | 4,235 | 265 | 561,745 |
| Coverage ratio | 0.20% | 1.92% | 7.41% | 45.36% | 0.48% |
| Loans and advances at FVTPL | | | | | 24,439 |
| Unearned income | | | | | (489) |
| Capitalised brokerage and other origination costs | | | | | 3,303 |
| Net carrying amount | | | | | 588,998 |
Off-balance sheet commitments - undrawn and contingent facilities
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 208,112 | 1,422 | - | - | 209,534 |
| Satisfactory | | | | | |
| 27,128 | 3,287 | - | - | 30,415 |
| Weak | | | | | |
| 691 | 1,225 | - | - | 1,916 |
| Defaulted | | | | | |
| - | - | 142 | 87 | 229 |
| Gross undrawn and contingent facilities subject to ECL | | | | | |
| 235,931 | 5,934 | 142 | 87 | 242,094 |
| Allowance for ECL included in Other provisions (refer to Note 21) | (643) | (160) | (30) | (37) | (870) |
| Net undrawn and contingent facilities subject to ECL | | | | | |
| 235,288 | 5,774 | 112 | 50 | 241,224 |
| Coverage ratio | 0.27% | 2.70% | 21.13% | 42.53% | 0.36% |
| As at 30 September 2024 | | | | | |
| Strong | 200,720 | 1,497 | - | - | 202,217 |
| Satisfactory | | | | | |
| 26,4 | | | | |
| 96 | 3,249 | - | - | 29,745 |
| Weak | 880 | | | | |
| | 931 | - | | |
| | | | - | 1,811 |
| Defaulted | - | - | 101 | 26 | 127 |
| Gross undrawn and contingent facilities subject to ECL | 228,096 | 5,677 | 101 | 26 | 233,900 |
| Allowance for ECL included in Other provisions (refer to Note 21) | (658) | (156) | (27) | (5) | (846) |
| Net undrawn and contingent facilities subject to ECL | 227,438 | 5,521 | 74 | 21 | 233,054 |
| Coverage ratio | 0.29% | 2.75% | 26.73% | 19.23% | 0.36% |
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| The Company | | | | | |
| $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 175,480 | 1,212 | - | - | 176,692 |
| Satisfactory | | | | | |
| 21,768 | 2,169 | - | - | 23,937 |
| Weak | | | | | |
| 543 | 619 | - | - | 1,162 |
| Defaulted | | | | | |
| - | - | 110 | 66 | 176 |
| Gross undrawn and contingent facilities subject to ECL | | | | | |
| 197,791 | 4,000 | 110 | 66 | 201,967 |
| Allowance for ECL included in Other provisions (refer to Note 21) | (563) | (95) | (24) | (33) | (715) |
| Net undrawn and contingent facilities subject to ECL | | | | | |
| 197,228 | 3,905 | 86 | 33 | 201,252 |
| Coverage ratio | 0.28% | 2.38% | 21.82% | 50.00% | 0.35% |
| As at 30 September 2024 | | | | | |
| Strong | | | | | |
| 169,168 | | | | |
| | 1,317 | | | |
| | | - | | |
| | | | - | 170,485 |
| Satisfactory | | | | | |
| 21,053 | | | | |
| | 2,225 | - | - | 23,278 |
| Weak | 668 | 522 | - | - | 1,190 |
| Defaulted | - | - | 66 | 17 | 83 |
| Gross undrawn and contingent facilities subject to ECL | 190,889 | 4,064 | 66 | 17 | 195,036 |
| Allowance for ECL included in Other provisions (refer to Note 21) | (573) | (96) | (22) | (2) | (693) |
| Net undrawn and contingent facilities subject to ECL | 190,316 | 3,968 | 44 | 15 | 194,343 |
| Coverage ratio | 0.30% | 2.36% | 33.33% | 11.76% | 0.36% |
Investment securities - debt securities at amortised cost
| | | | Stage 3 | | |
| | Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| Consolidated | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 5,937 | - | - | - | 5,937 |
| Satisfactory | | | | | |
| 193 | - | - | - | 193 |
| Weak | | | | | |
| 1,424 | - | - | - | 1,424 |
| Gross investment securities - debt securities at amortised cost | | | | | |
| 7,554 | - | - | - | 7,554 |
| Allowance for ECL | (34) | - | - | - | (34) |
| Net investment securities - debt securities at amortised cost | | | | | |
| 7,520 | - | - | - | 7,520 |
| Coverage ratio | 0.45% | - | - | - | 0.45% |
| | | | | | |
| | | | | | |
| As at 30 September 2024 | | | | | |
| Strong | 5,535 | - | - | - | 5,535 |
| Satisfactory | 72 | - | - | - | 72 |
| Weak | 1,518 | - | - | - | 1,518 |
| Gross investment securities - debt securities at amortised cost | 7,125 | - | - | - | 7,125 |
| Allowance for ECL | (34) | - | - | - | (34) |
| Net investment securities - debt securities at amortised cost | 7,091 | - | - | - | 7,091 |
| Coverage ratio | 0.48% | - | - | - | 0.48% |
| | | Stage 3 | | |
| | | | | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| The Company | | | | | |
| $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 5,776 | - | - | - | 5,776 |
| Satisfactory | | | | | |
| 153 | - | - | - | 153 |
| Weak | | | | | |
| 45 | - | - | - | 45 |
| Gross investment securities - debt securities at amortised cost | | | | | |
| 5,974 | - | - | - | 5,974 |
| Allowance for ECL | (3) | - | - | - | (3) |
| Net investment securities - debt securities at amortised cost | | | | | |
| 5,971 | - | - | - | 5,971 | |
| Coverage ratio | 0.05% | - | - | - | 0.05% |
| | | | | | |
| | | | | | |
| As at 30 September 2024 | | | | | |
| Strong | 5,273 | - | - | - | 5,273 |
| Satisfactory | 41 | - | - | - | 41 |
| Weak | 43 | - | - | - | 43 |
| Gross investment securities - debt securities at amortised cost | 5,357 | - | - | - | 5,357 |
| Allowance for ECL | (1) | - | - | - | (1) |
| Net investment securities - debt securities at amortised cost | 5,356 | - | - | - | 5,356 |
| Coverage ratio | 0.02% | - | - | - | 0.02% |
Investment securities - debt securities at FVOCI
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| Consolidated | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 156,373 | - | - | - | 156,373 |
| Investment securities - debt securities at FVOCI | | | | | |
| 156,373 | - | - | - | 156,373 |
| Allowance for ECL recognised in Other comprehensive income | (13) | - | - | - | (13) |
| Coverage ratio | | | | | |
| 0.01% | - | - | - | 0.01% |
| As at 30 September 2024 | | | | | |
| Strong | 131,944 | - | - | - | 131,944 |
| Investment securities - debt securities at FVOCI | 131,944 | - | - | - | 131,944 |
| Allowance for ECL recognised in Other comprehensive income | (20) | - | - | - | (20) |
| Coverage ratio | 0.02% | - | - | - | 0.02% |
| | | Stage 3 | | |
| Stage 1 | Stage 2 | | | |
| | | Collectively | | |
| | | assessed | | |
| | | | Individually | |
| | | | assessed | Total |
| The Company | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Strong | 128,972 | - | - | - | 128,972 |
| Satisfactory | | | | | |
| - | - | - | - | - |
| Investment securities - debt securities at FVOCI | | | | | |
| 128,972 | - | - | - | 128,972 |
| Allowance for ECL recognised in Other comprehensive income | (9) | - | - | - | (9) |
| Coverage ratio | | | | | |
| 0.01% | - | - | - | 0.01% |
| As at 30 September 2024 | | | | | |
| Strong | 107,388 | - | - | - | 107,388 |
| Satisfactory | - | - | - | - | - |
| Investment securities - debt securities at FVOCI | 107,388 | - | - | - | 107,388 |
| Allowance for ECL recognised in Other comprehensive income | (14) | - | - | - | (14) |
| Coverage ratio | 0.01% | - | - | - | 0.01% |
Other financial assets
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Strong | | | | |
| 234,025 | 250,471 | 242,327 | 255,180 |
| Satisfactory | | | | |
| 1 | | | | |
| | 21,170 | 7,954 | 20,673 | 7,474 |
| Weak | | | | |
| 569 | 534 | 238 | 188 |
| Total carrying amount | | | | |
| 255,764 | 258,959 | 263,238 | 262,842 |
1. Includes Investment Securities - debt securities at FVTPL of $692 million (2024: $162 million) for the Group and $692 million (2024: $162 million) for the Company.
Concentrations of credit risk
Credit risk becomes concentrated when a number of customers are engaged in similar activities, have similar economic characteristics, or have similar
activities within the same geographic region \u2013 therefore, they may be similarly affected by changes in economic or other conditions. The Group monitors
its credit portfolio to manage risk concentration and rebalance the portfolio. The Group also applies single customer counterparty limits to protect against
unacceptably large exposures to one single customer.
Composition of financial instruments that give rise to credit risk by industry group are presented below
:
| Loans | | Other financial | | | | | |
| | | | | Off-balance sheet | | | |
| | | | | credit related | | | |
| and advances | | assets | | commitments | | Total | |
| Consolidated | | | | | | | | |
| 2025 | 2024 | | | | | | |
| | 1 | | | | | | |
| | | | 2025 | 2024 | | | | |
| | | | 1 | | | | |
| | | | | | 2025 | 2024 | | |
| | | | | | 2 | | |
| | | | | | | | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Agriculture, forestry, fishing and mining | | | | | | | | |
| 41,326 | 41,510 | 785 | 827 | 13,517 | 13,442 | 55,628 | 55,779 |
| Business services | 7,845 | 7,992 | 227 | 210 | 5,968 | 5,326 | 14,040 | 13,528 |
| Construction | | | | | | | | |
| 6,508 | 6,248 | 46 | 47 | 6,657 | 7,449 | 13,211 | 13,744 |
| Electricity, gas and water supply | | | | | | | | |
| 11,590 | 8,370 | 876 | 853 | 11,192 | 9,959 | 23,658 | 19,182 |
| Entertainment, leisure and tourism | | | | | | | | |
| 13,750 | 14,142 | 91 | 134 | 3,829 | 3,401 | 17,670 | 17,677 |
| Financial, investment and insurance | | | | | | | | |
| 86,293 | 82,561 | 265,023 | 261,692 | 51,424 | 50,236 | 402,740 | 394,489 |
| Government and official institutions | | | | | | | | |
| 2,436 | 4,303 | 143,039 | 125,591 | 1,173 | 1,152 | 146,648 | 131,046 |
| Manufacturing | | | | | | | | |
| 26,053 | 29,067 | 1,573 | 995 | 23,205 | 24,172 | 50,831 | 54,234 |
| Personal lending | | | | | | | | |
| 510,894 | 492,042 | 1,449 | 1,649 | 67,96 | 1 62,513 | 580,304 | 556,204 |
| Property services | | | | | | | | |
| 69,285 | 63,667 | 1,452 | 960 | 19,513 | 19,429 | 90,250 | 84,056 |
| Retail trade | | | | | | | | |
| 11,480 | 11,164 | 71 | 129 | 6,418 | 6,698 | 17,969 | 17,991 |
| Transport and storage | | | | | | | | |
| 11,644 | 10,998 | 790 | 728 | 8,736 | 7,841 | 21,170 | 19,567 |
| Wholesale trade | | | | | | | | |
| 12,706 | 13,736 | 1,107 | 903 | 11,439 | 10,795 | 25,252 | 25,434 |
| Other | | | | | | | | |
| 18,191 | 18,185 | 3,162 | 3,310 | 11,062 | 11,487 | 32,415 | 32,982 |
| Gross total | | | | | | | | |
| 830,001 | 803,985 | 419,691 | 398,028 | 242,094 | 233,900 | 1,491,786 | 1,435,913 |
| Allowance for ECL | (3,874) | (3,675) | (34) | (34) | (870) | (846) | (4,778) | (4,555) |
| Subtotal | | | | | | | | |
| 826,127 | 800,310 | 419,657 | 397,994 | 241,224 | 233,054 | 1,487,008 | 1,431,358 |
| Unearned income | (641) | (515) | - | - | - | - | (641) | (515) |
| Capitalised brokerage and other origination costs | 4,500 | 4,237 | - | - | - | - | 4,500 | 4,237 |
| Maximum exposure to credit risk | | | | | | | | |
| 829,986 | 804,032 | 419,657 | 397,994 | 241,224 | 233,054 | 1,490,867 | 1,435,080 |
1. Comparative information have been restated to conform with the basis of preparation in the current year to better reflect the nature of the underlying balances.
2. 2024 was restated to exclude commitments that can be unconditionally cancelled at any time without notice as they are not subject to ECL.
Composition of financial instruments that give rise to credit risk by industry group are presented below:
| | Loans | | Other financial | | | | | |
| | | | | Off-balance sheet | | | |
| | | | | credit related | | | |
| | | | | | | | | |
| and advances | | assets | | commitments | | Total | |
| The Company | | | | | | | | |
| 2025 | 2024 | | | | | | |
| | 1 | | | | | | |
| | | | 2025 | 2024 | | | | |
| | | | 1 | | | | |
| | | | | | 2025 | 2024 | | |
| | | | | | 2 | | |
| | | | | | | | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Agriculture, forestry, fishing and mining | | | | | | | | |
| 23,024 | 22,415 | 734 | 764 | 11,579 | 11,632 | 35,337 | 34,811 |
| Business services | 6,958 | 7,093 | 208 | 201 | 5,334 | 4,810 | 12,500 | 12,104 |
| Construction | | | | | | | | |
| 5,100 | 4,678 | 39 | 39 | 5,636 | 6,115 | 10,775 | 10,832 |
| Electricity, gas and water supply | | | | | | | | |
| 10,452 | 7,780 | 563 | 639 | 9,551 | 8,818 | 20,566 | 17,237 |
| Entertainment, leisure and tourism | | | | | | | | |
| 11,876 | 11,813 | 77 | 106 | 3,367 | 3,050 | 15,320 | 14,969 |
| Financial, investment and insurance | | | | | | | | |
| 82,798 | 79,505 | 274,403 | 266,738 | 49,879 | 48,679 | 407,080 | 394,922 |
| Government and official institutions | | | | | | | | |
| 2,430 | 4,274 | 113,973 | 100,134 | 565 | 394 | 116,968 | 104,802 |
| Manufacturing | | | | | | | | |
| 22,709 | 25,274 | 1,486 | 922 | 20,599 | 22,000 | 44,794 | 48,196 |
| Personal lending | | | | | | | | |
| 347,395 | 330,984 | 813 | 901 | 45,321 | 41,208 | 393,529 | 373,093 |
| Property services | | | | | | | | |
| 53,790 | 48,737 | 1,286 | 799 | 17,568 | 17,236 | 72,644 | 66,772 |
| Retail trade | | | | | | | | |
| 9,713 | 9,262 | 63 | 106 | 5,546 | 5,956 | 15,322 | 15,324 |
| Transport and storage | | | | | | | | |
| 10,525 | 9,930 | 765 | 661 | 7,781 | 7,071 | 19,071 | 17,662 |
| Wholesale trade | | | | | | | | |
| 10,850 | 11,676 | 1,054 | 866 | 9,836 | 9,358 | 21,740 | 21,900 |
| Other | | | | | | | | |
| 15,360 | 15,478 | 2,721 | 2,711 | 9,405 | 8,709 | 27,486 | 26,898 |
| Gross total | | | | | | | | |
| 612,980 | 588,899 | 398,185 | 375,587 | 201,967 | 195,036 | 1,213,132 | 1,159,522 |
| Allowance for ECL | (2,952) | (2,715) | (3) | (1) | (715) | (693) | (3,670) | (3,409) |
| Subtotal | | | | | | | | |
| 610,028 | 586,184 | 398,182 | 375,586 | 201,252 | 194,343 | 1,209,462 | 1,156,113 |
| Unearned income | (599) | (489) | - | - | - | - | (599) | (489) |
| Capitalised brokerage and other origination costs | 3,426 | 3,303 | - | - | - | - | 3,426 | 3,303 |
| Maximum exposure to credit risk | | | | | | | | |
| 612,855 | 588,998 | 398,182 | 375,586 | 201,252 | 194,343 | 1,212,289 | 1,158,927 |
1. Comparative information have been restated to conform with the basis of preparation in the current year to better reflect the nature of the underlying balances.
2. 2024 was restated to exclude commitments that can be unconditionally cancelled at any time without notice as they are not subject to ECL.
Collateral management
We use collateral for on and off-balance sheet exposures to mitigate credit risk if a counterparty cannot meet its repayment obligations. Where there is
sufficient collateral, an expected credit loss is not recognised. This is largely the case for certain lending products, such as margin loans and reverse
repurchase agreements that are secured by the securities purchased using the lending. For some products, the collateral provided by customers is
fundamental to the product\u2019s structuring, so it is not strictly the secondary source of repayment - for example, lending secured by trade receivables is
typically repaid by the collection of those receivables. During the period there was no change in our collateral policies.
The nature of collateral or security held for the relevant classes of financial assets is as follows:
| Net loans and advances | |
| Loans - housing and | |
| personal | |
| Housing loans are secured by mortgage(s) over property and additional security may take the form of |
| guarantees and deposits. |
| Personal lending (including credit cards and overdrafts) is predominantly unsecured. If we take security, then it |
| is restricted to eligible vehicles, motor homes and other assets. |
| Loans - business | Business loans may be secured, partially secured or unsecured. Typically, we take security by way of a |
| mortgage over property and/or a charge over the business or other assets. |
| If appropriate, we may take other security to mitigate the credit risk, such as guarantees, standby letters of |
| credit or derivative protection. |
| Other financial assets | |
| Trading assets, Investment | |
| securities, Derivatives and | |
| Other financial assets | |
| For trading assets, we do not seek collateral directly from the issuer or counterparty. However, the collateral |
| may be implicit in the terms of the instrument (for example, with an asset-backed security). The terms of debt |
| securities may include collateralisation. |
| For derivatives we will have large individual exposures to single name counterparties such as central clearing |
| houses, financial institutions, and other institutional clients. Open derivative positions with these counterparties |
| are aggregated and cash collateral (or other forms of eligible collateral) is exchanged daily through the |
| respective Credit Support Annex agreements. The collateral is provided by the counterparty when their position |
| is out of the money (or provided to the counterparty by the Group when our position is out of the money). |
| Credit risk will remain where the full amount of the derivative exposure is not covered by any collateral. |
| Off-balance sheet positions | |
| Undrawn and contingent | |
| facilities | |
| Collateral for off-balance sheet positions is mainly held against undrawn facilities, and they are typically |
| performance bonds or guarantees. Undrawn facilities that are secured include housing loans secured by |
| mortgages over residential property and business lending secured by commercial real estate and/or charges |
| over business assets. |
The table below shows the estimated value of collateral we hold and the net unsecured portion of credit exposures:
| Maximum exposure to credit risk | | Total value of collateral | | | |
| | | 1 | | | |
| | | | | | |
| | | | | Unsecured portion of | |
| | | | | credit exposure | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | |
| $m | $m | $m | $m | $m | $m |
| Net loans and advances | | | | | | |
| 829,986 | 804,032 | 698,418 | 667,130 | 131,568 | 136,902 |
| Other financial assets | 419,657 | 397,994 | 67,960 | 51,732 | 351,697 | 346,262 |
| Off-balance sheet positions | | | | | | |
| 241,224 | 233,054 | 87,629 | 80,258 | 153,595 | 152,796 |
| Total | | | | | | |
| 1,490,867 | 1,435,080 | 854,007 | 799,120 | 636,860 | 635,960 |
| Maximum exposure to credit risk | | Total value of collateral | | | |
| | | 1 | | | |
| | | | | | |
| | | | | Unsecured portion of | |
| | | | | credit exposure | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| The Company | | | | | | |
| $m | $m | $m | $m | $m | $m |
| Net loans and advances | | | | | | |
| 612,855 | 588,998 | 493,566 | 463,804 | 119,289 | 125,194 |
| Other financial assets | 398,182 | 375,586 | 61,133 | 46,950 | 337,049 | 328,636 |
| Off-balance sheet positions | | | | | | |
| 201,252 | 194,343 | 60,363 | 52,804 | 140,889 | 141,539 |
| Total | | | | | | |
| 1,212,289 | 1,158,927 | 615,062 | 563,558 | 597,227 | 595,369 |
1. In estimating the value of collateral for housing loans, customers are assumed to be meeting their insurance obligations for the properties over which the mortgages are secured.
Market risk
Market risk overview, management and control responsibilities
Market risk stems from the Group\u2019s trading and balance sheet management activities and the impact of changes and correlations between interest rates,
foreign exchange rates, credit spreads, commodities, equities and the volatility within these asset classes.
Within overall strategies and policies established by the BRC, business units and risk management have joint responsibility for the control of market risk at
the Group level. The Market Risk team (a specialist risk management unit independent of the business) allocates market risk limits at various levels and
monitors and reports on them daily. This detailed framework allocates individual limits to manage and control exposures using risk factors and profit and
loss limits.
Management, measurement and reporting of market risk is undertaken in two broad categories
:
Traded Market Risk Non-Traded Market Risk
Risk of loss from changes in the value of financial instruments due to
movements in price factors for both physical and derivative trading
positions. Principal risk categories monitored are:
1.
Currency risk \u2013 potential loss arising from changes in foreign
exchange rates or their implied volatilities.
2.
Interest rate risk \u2013 potential loss from changes in market interest
rates or their implied volatilities.
3.
Credit spread risk \u2013 potential loss arising from a movement in
margin or spread relative to a benchmark.
4.
Commodity risk \u2013 potential loss arising from changes in
commodity prices or their implied volatilities.
5.
Equity risk \u2013 potential loss arising from changes in equity prices.
Risk of loss associated with the management of
non-traded interest rate risk,
liquidity risk and foreign exchange exposures. This includes interest rate risk in
the banking book. This risk of loss arises from adverse changes in the overall
and relative level of interest rates for different tenors, differences in the actual
versus expected net interest margin, and the potential valuation risk associated
with embedded options in financial instruments and bank products.
Measurement of market risk
We primarily manage and control market risk using Value at Risk (VaR), sensitivity analysis and stress testing.
VaR measures the Group\u2019s possible daily loss based on historical market movements. The Group\u2019s VaR approach for both traded and non-traded risk is
historical simulation. We use historical changes in market rates, prices and volatilities over a 500 business day window using a one-day holding period.
Back testing is used to ensure our VaR models remain accurate.
The Group measures VaR at a 99% confidence interval which means there is a 99% chance that a loss will not exceed the VaR for the relevant holding
period.
Traded and non-traded market risk
Traded market risk
The table below shows the traded market risk VaR on a diversified basis by risk categories
:
| Total Grou | | | | | | | | | |
| p | | Total Group (excl. Suncorp Bank) | | | | | | | |
| 2025 | 2024 | 2025 | | | | 2024 | | | |
| Consolidated | | | | | | | | | | |
| As at | As at | As at | | | | | | | |
| | | | High for | | | | | | |
| | | | year | | | | | | |
| | | | | Low for | | | | | |
| | | | | year | | | | | |
| | | | | | Average | | | | |
| | | | | | for year | As at | | | |
| | | | | | | | High for | | |
| | | | | | | | year | | |
| | | | | | | | | Low for | |
| | | | | | | | | year | |
| | | | | | | | | | Average |
| | | | | | | | | | for year |
| $m | $m | $m | $m | $m | $m | $m | $m | $m | $m |
| Traded value at risk 99% confidence | | | | | | | | | | |
| Foreign exchange | 1.7 | 3.2 | 1.9 | 8.9 | 1.7 | 3.4 | 3.2 | 11.5 | 2.2 | 5.0 |
| Interest rate | | | | | | | | | | |
| 3.9 | 6.5 | 3.8 | 8.5 | 3.8 | 5.5 | 6.4 | 19.2 | 4.8 | 8.7 |
| Credit | | | | | | | | | | |
| 2.9 | 5.7 | 2.9 | 8.2 | 1.8 | 4.1 | 5.7 | 8.1 | 4.2 | 6.7 |
| Commodities | | | | | | | | | | |
| 8.9 | 3.3 | 8.9 | 11.3 | 2.3 | 6.3 | 3.3 | 5.0 | 1.8 | 2.9 |
| Equity | | | | | | | | | | |
| - | - | - | - | - | - | - | - | - | - |
| Diversification benefit | | | | | | | | | | |
| 1 | | | | | | | | | | |
| | (8.6) | (10.0) | (8.8) | n/a | n/a | (9.6) | (9.9) | n/a | n/a | (10.2) |
| Total VaR | | | | | | | | | | |
| 8.8 | 8.7 | 8.7 | 13.5 | 6.8 | 9.7 | 8.7 | 22.5 | 8.0 | 13.1 |
| 2025 | | | | 2024 | | | |
| The Company | | | | | | | | |
| As at | | | | | | | |
| | High for | | | | | | |
| | year | | | | | | |
| | | Low for | | | | | |
| | | year | | | | | |
| | | | Average | | | | |
| | | | for year | As at | | | |
| | | | | | High for | | |
| | | | | | year | | |
| | | | | | | Low for | |
| | | | | | | year | |
| | | | | | | | Average |
| | | | | | | | for year |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Traded value at risk 99% confidence | | | | | | | | |
| Foreign exchange | 1.8 | 9.1 | 1.8 | 3.1 | 3.4 | 7.7 | 1.9 | 4.4 |
| Interest rate | | | | | | | | |
| 4.0 | 7.4 | 3.8 | 5.3 | 5.6 | 18.4 | 4.7 | 8.5 |
| Credit | | | | | | | | |
| 3.0 | 8.1 | 1.6 | 3.9 | 5.5 | 7.9 | 4.2 | 6.4 |
| Commodity | | | | | | | | |
| 9.2 | 11.5 | 2.1 | 6.0 | 2.6 | 5.0 | 1.6 | 2.5 |
| Equity | | | | | | | | |
| - | - | - | - | - | - | - | - |
| Diversification benefit | | | | | | | | |
| 1 | | | | | | | | |
| (9.6) | n/a | n/a | (9.1) | (9.0) | n/a | n/a | (9.2) |
| Total VaR | | | | | | | | |
| 8.4 | 13.5 | 6.3 | 9.2 | 8.1 | 24.6 | 6.7 | 12.6 |
1. The diversification benefit reflects risks that offset across categories. The high and low VaR figures reported for each factor did not necessarily occur on the same day as the high and low VaR reported
for the Group as a whole. Consequently, a diversification benefit for high and low would not be meaningful and is therefore omitted from the table.
Non-traded market risk
Balance sheet risk management
The principal objectives of balance sheet risk management are to maintain acceptable levels of interest rate and liquidity risk to mitigate the negative
impact of movements in interest rates on the earnings and market value of the Group\u2019s banking book, while ensuring the Group maintains sufficient
liquidity to meet its obligations as they fall due.
Interest rate risk management
Non-traded interest rate risk relates to the potential adverse impact of changes in market interest rates on the Group\u2019s future Net interest income. This risk
arises from two principal sources, namely mismatches between the repricing dates of interest bearing assets and liabilities; and the investment of capital
and other non-interest bearing liabilities and assets. Interest rate risk is reported using VaR and scenario analysis (based on the impact of a 1% rate
shock). The table below shows VaR figures for non-traded interest rate risk for the combined Group as well as Australia, New Zealand and Rest of World
geographies which are calculated separately.
| Total Group | | Total Group (excl. Suncorp Bank) | | | | | | | |
| | | | | | | | | | | |
| 2025 | | 2024 | | | | | | | |
| | | | | | | | | | | |
| | | 2025 | | | | 2024 | | | |
| Consolidated | | | | | | | | | | |
| As at | As at | As at | | | | | | | |
| | | | High for | | | | | | |
| | | | year | | | | | | |
| | | | | Low for | | | | | |
| | | | | year | | | | | |
| | | | | | Average | | | | |
| | | | | | for year | As at | | | |
| | | | | | | | High for | | |
| | | | | | | | year | | |
| | | | | | | | | Low for | |
| | | | | | | | | year | |
| | | | | | | | | | Average |
| | | | | | | | | | for year |
| $m | $m | | | | | | | | |
| | | | | | | | | | | |
| | | $m | $m | $m | $m | $m | $m | $m | $m |
| Non-traded value at risk 99% | | | | | | | | | | |
| | | | | | | | | | | |
| Australia | 98.8 | 96.8 | | | | | | | | |
| | | | | | | | | | | |
| | | 99.3 | 99.3 | 84.4 | 91.8 | 97.7 | 97.7 | 70.8 | 78.9 |
| New Zealand | | | | | | | | | | |
| 23.6 | 27.4 | | | | | | | | |
| | | | | | | | | | | |
| | | 23.6 | 25.5 | 20.6 | 23.1 | 27.4 | 28.2 | 24.3 | 25.9 |
| Rest of World | | | | | | | | | | |
| 29.7 | 32.9 | | | | | | | | |
| | | | | | | | | | | |
| | | 29.7 | 37.7 | 22.3 | 31.5 | 32.9 | 39.5 | 29.0 | 34.8 |
| Diversification benefit | | | | | | | | | | |
| 1 | | | | | | | | | | |
| | (51.4) | (62.2) | | | | | | | | |
| | | | | | | | | | | |
| | | (51.0) | n/a | n/a | (48.8) | (63.0) | n/a | n/a | (46.9) |
| Total VaR | | | | | | | | | | |
| 100.7 | 94.9 | 101.6 | 101.8 | 94.6 | 97.6 | 95.0 | 99.5 | 81.3 | 92.7 |
| | 2025 | | | | 2024 | | | |
| The Company | | | | | | | | |
| | | | | | | | | |
| As at | | | | | | | |
| | High for | | | | | | |
| | year | | | | | | |
| | | Low for | | | | | |
| | | year | | | | | |
| | | | Average | | | | |
| | | | for year | As at | | | |
| | | | | | High for | | |
| | | | | | year | | |
| | | | | | | Low for | |
| | | | | | | year | |
| | | | | | | | Average |
| | | | | | | | for year |
| | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Non-traded value at risk 99% | | | | | | | | |
| | | | | | | | | |
| Australia | 99.3 | 99.3 | 84.4 | 91.8 | 97.7 | 97.7 | 70.8 | 78.9 |
| New Zealand | | | | | | | | |
| - | 0.1 | - | - | 0.0 | 0.1 | 0.0 | 0.0 |
| Rest of World | | | | | | | | |
| 29.1 | 38.5 | 22.4 | 31.9 | 33.5 | 39.7 | 31.1 | 36.6 |
| Diversification benefit | | | | | | | | |
| 1 | | | | | | | | |
| | (32.3) | n/a | n/a | (30.0) | (37.8) | n/a | n/a | (31.8) |
| Total VaR | | | | | | | | |
| 96.1 | 99.7 | 89.6 | 93.7 | 93.4 | 93.4 | 74.2 | 83.7 |
1. The diversification benefit reflects risks that offset across categories. The high and low VaR figures reported for each factor did not necessarily occur on the same day as the high and low VaR reported
for the Group as a whole. Consequently, a diversification benefit for high and low would not be meaningful and is therefore omitted from the table.
We undertake scenario analysis to stress test the impact of extreme events on the Group\u2019s market risk exposures (excluding Suncorp Bank). We model a
1% overnight parallel positive shift in the yield curve to determine the potential impact on our Net interest income over the next 12 months. This is a
standard risk measure which assumes the parallel shift is reflected in all wholesale and customer rates.
The table below shows the outcome of this risk measure for the current and previous financial years, expressed as a percentage of reported Net interest
income.
| Consolidated | | The C | |
| | | ompany | |
| 2025 | 2024 | 2025 | 2024 |
| Impact of 1% rate shock on the next 12 months' net interest income | | | | |
| As at period end | 1.52% | 0.68% | 1.48% | 0.38% |
| Maximum exposure | | | | |
| 1.58% | 1.20% | 1.53% | 1.06% |
| Minimum exposure | | | | |
| 1.09% | 0.27% | 0.89% | 0.09% |
| Average exposure (in absolute terms) | | | | |
| 1.33% | 0.78% | 1.17% | 0.61% |
Equity securities designated at FVOCI
Our investment securities contain equity investment holdings which predominantly comprise Bank of Tianjin and other unlisted equities. The market risk
impact on these equity investments is not captured by the Group\u2019s VaR processes for traded and non-traded market risks. Therefore, the Group regularly
reviews the valuations of the investments within the portfolio and assesses whether the investments are appropriately measured based on the recognition
and measurement policies set out in Note 11 Investment securities.
Foreign currency risk \u2013 structural exposures
Our investment of capital in foreign operations - for example, branches, subsidiaries or associates with functional currencies other than the Australian
Dollar - exposes the Group to the risk of changes in foreign exchange rates. Variations in the value of these foreign operations arising as a result of
exchange differences are reflected in the foreign currency translation reserve in equity. Where considered appropriate, the Group enters into hedges of
the foreign exchange exposures from its foreign operations.
Similarly, the Group may enter into economic hedges against larger foreign exchange denominated revenue streams (primarily New Zealand Dollar, US
Dollar and US Dollar correlated). The primary objective of hedging is to ensure that, if practical, the effect of changes in foreign exchange rates on the
consolidated capital ratios are minimised.
Liquidity and funding risk
Liquidity risk overview, management and control responsibilities
Liquidity risk is the risk that the Group is either:
\u2022 unable to meet its payment obligations (including repaying depositors or maturing wholesale debt) when they fall due; or
\u2022 does not have the appropriate amount, tenor and composition of funding and liquidity to fund increases in its assets.
Management of liquidity and funding risks are overseen by GALCO. The Group\u2019s liquidity and funding risks are governed by a set of Board-approved
principles and include:
\u2022 maintaining the ability to meet all payment obligations in the immediate term;
\u2022 ensuring that the Group maintains Board-approved \u2018survival horizons\u2019 under a range of idiosyncratic, and general market, liquidity stress scenarios, at a
country and Group-wide level, to meet cash flow obligations over the short to medium term;
\u2022 maintaining strength in the Group\u2019s balance sheet structure to ensure long term resilience in the liquidity and funding risk profile;
\u2022 ensuring the liquidity management framework is compatible with local regulatory requirements;
\u2022 preparing daily liquidity reports and scenario analysis to quantify the Group\u2019s positions;
\u2022 targeting a diversified funding base to avoid undue concentrations by investor type, maturity, market source and currency;
\u2022 holding a portfolio of high-quality liquid assets to protect against adverse funding conditions and to support day-to-day operations; and
\u2022 establishing detailed contingency plans to cover different liquidity crisis events.
The Group operates under a non-operating holding company structure whereby:
\u2022 ANZBGL operates its own liquidity and funding program, governance frameworks and reporting regime reflecting its ADI operations;
\u2022 ANZGHL (parent entity) has no material liquidity risk given the structure and nature of the balance sheet; and
\u2022 ANZ Non-Bank Group is not expected to have separate funding arrangements and will rely on ANZGHL for funding.
A separate liquidity policy has been established for ANZGHL and ANZBGL Group to reflect the differing nature of liquidity risk inherent in each business
model. ANZGHL will ensure that the parent entity and ANZ Non-Bank Group holds sufficient cash reserves to meet operating and financing requirements.
Key areas of measurement for liquidity risk
Scenario modelling of funding sources
Group\u2019s liquidity risk appetite is defined by a range of regulatory and internal liquidity metrics mandated by the ANZBGL Board. The metrics cover a range
of scenarios of varying duration and level of severity.
The objective of this framework is to:
\u2022 Provide protection against shorter term extreme market dislocation and stress.
\u2022 Maintain structural strength in the balance sheet by ensuring that an appropriate amount of longer-term assets are funded with longer-term funding.
\u2022 Ensure that no undue timing concentrations exist in the Group\u2019s funding profile.
Key components of this framework include the Liquidity Coverage Ratio (LCR), which is a severe short term liquidity stress scenario, the Net Stable Funding
Ratio (NSFR), a longer-term structural liquidity measure (both of which are mandated by banking regulators including APRA), and internally-developed
liquidity scenarios for stress-testing purposes.
Liquid assets
Group holds a portfolio of high quality (unencumbered) liquid assets to protect Group\u2019s liquidity position in a severely stressed environment and to meet
regulatory requirements. High quality liquid assets comprise three categories consistent with Basel III LCR requirements:
\u2022 Highest-quality liquid assets - cash and highest credit quality government, central bank or public sector securities eligible for repurchase with central
banks to provide same-day liquidity.
\u2022 High-quality liquid assets - high credit quality government, central bank or public sector securities, high quality corporate debt securities and high-
quality covered bonds eligible for repurchase with central banks to provide same-day liquidity.
\u2022 Alternative liquid assets (ALA) - eligible securities listed by RBNZ.
Group monitors and manages the size and composition of its liquid assets portfolio on an ongoing basis in line with regulatory requirements and the risk
appetite set by the ANZBGL Board.
Liquidity risk outcomes
1
Liquidity Coverage Ratio - ANZBGL\u2019s Liquidity Coverage Ratio (LCR) averaged 132% for 2025, (2024: 133%) and above the regulatory minimum of
100%.
Net Stable Funding Ratio
- ANZBGL\u2019s Net Stable Funding Ratio (NSFR) as at 30 September 2025 was 115% (2024: 116%), above the regulatory
minimum of 100%.
1. This information is not within the scope of the external audit of the Group Financial Report by the Group\u2019s external auditor, KPMG. The Liquidity Coverage Ratio and Net Stable Funding Ratio are non-IFRS
disclosures and are disclosed as part of the Group's APS 330 Public Disclosure and disclosed in APRA Reporting Form ARF 210 Liquidity which will be subject to specific procedures in accordance with
Prudential Standard APS 310 Audit and Related Matters.
Liquidity crisis contingency planning
Group maintains APRA-endorsed liquidity crisis contingency plans for analysing and responding to a liquidity threatening event at a country and Group-
wide level. Key liquidity contingency crisis planning requirements and guidelines include:
| Ongoing business management | Early signs/mild stress | Severe stress |
| \u2022 establish crisis/severity levels | | |
| \u2022 liquidity limits | | |
| \u2022 early warning indicators | | |
| \u2022 monitoring and review | |
| \u2022 management actions not requiring | |
| business rationalisation | |
| | \u2022 activate contingency funding plans |
| | \u2022 management actions for altering asset and liability |
| | behaviour |
| Assigned responsibility for internal and external communications and the appropriate timing to communicate. | | |
Since the precise nature of any stress event cannot be known in advance, we design the plans to be flexible to the nature and severity of the stress event
with multiple variables able to be accommodated in any plan
.
Group funding
The Group monitors the composition and stability of its funding so that it remains within the Group\u2019s funding risk appetite. This approach ensures that an
appropriate proportion of the Group\u2019s assets are funded by stable funding sources, including customer deposits; longer-dated wholesale funding (with a
remaining term exceeding one year); and equity.
| Funding plans prepared | Considerations in preparing funding plans |
| \u2022 3 year strategic plan prepared annually | |
| \u2022 annual funding plan as part of the Group\u2019s planning | |
| process | |
| \u2022 forecasting in light of actual results as a calibration to the | |
| annual plan | |
| \u2022 customer balanc |
| e sheet growth |
| \u2022 changes in wholesale funding including: targeted funding volumes; markets; |
| investors; tenors; and currencies for senior, secured, subordinated, hybrid |
| transactions and market conditions |
| \u2022 liquidity stress testing |
Residual contractual maturity analysis of the group\u2019s liabilities
The tables below provide residual contractual maturity analysis of financial liabilities as at 30 September within relevant maturity groupings. All outstanding
debt issuance and subordinated debt is profiled on the earliest date on which the Group may be required to pay. All at-call liabilities are reported in the
\u2018Less than 3 months\u2019 category unless there is a longer minimum notice period. The amounts represent principal and interest cash flows and therefore may
differ from equivalent amounts reported on Balance Sheet.
It should be noted that this is not how the Group manages its liquidity risk. The management of this risk is detailed on page 150.
| Less than | | | | |
| 3 months | | | | |
| | | | | |
| | 3 to 12 | | | |
| | months | | | |
| | | 1 to 5 | | |
| | | years | | |
| | | | After | |
| | | | 5 years | Total |
| Consolidated | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Settlement balances owed by ANZ | 31,144 | - | - | - | 31,144 |
| Collateral received | | | | | |
| 7,428 | - | - | - | 7,428 |
| Deposits and other borrowings | | | | | |
| 793,371 | 157,254 | 12,472 | 174 | 963,271 |
| Liability for acceptances | | | | | |
| 222 | - | - | - | 222 |
| Debt issuances | | | | | |
| 1 | | | | | |
| | 9,987 | 43,588 | 115,444 | 23,013 | 192,032 |
| Derivative liabilities (excluding those held for balance sheet management) | | | | | |
| 2 | | | | | |
| | 40,814 | | | | 40,814 |
| Lease liabilities | | | | | |
| 104 | 275 | 876 | 960 | 2,215 |
| Derivative assets and liabilities (balance sheet management) | | | | | |
| 3 | | | | | |
| | | | | | |
| - Funding: | | | | | |
| Receive leg | (49,005) | (71,961) | (89,534) | (16,260) | (226,760) |
| Pay leg | | | | | |
| 49,288 | 70,441 | 87,590 | 15,939 | 223,258 |
| - Other balance sheet management: | | | | | |
| Receive leg | (148,344) | (38,507) | (42,114) | (22,286) | (251,251) |
| Pay leg | | | | | |
| 146,126 | 36,191 | 39,138 | 21,043 | 242,498 |
| As at 30 September 2024 | | | | | |
| Settlement balances owed by ANZ | 16,188 | - | - | - | 16,188 |
| Collateral received | 6,583 | - | - | - | 6,583 |
| Deposits and other borrowings | 744,041 | 158,247 | 11,040 | 199 | 913,527 |
| Liability for acceptances | 425 | - | - | - | 425 |
| Debt issuances | | | | | |
| 1 | | | | | |
| | 8,327 | 36,858 | 112,728 | 20,384 | 178,297 |
| Derivative liabilities (excluding those held for balance sheet management) | | | | | |
| 2 | | | | | |
| | 47,622 | - | - | - | 47,622 |
| Lease liabilities | 105 | 313 | 917 | 947 | 2,282 |
| Derivative assets and liabilities (balance sheet management) | | | | | |
| 3 | | | | | |
| | | | | | |
| - Funding: | | | | | |
| Receive leg | (66,248) | (60,183) | (83,371) | (14,359) | (224,161) |
| Pay leg | 66,981 | 60,260 | 84,472 | 14,661 | 226,374 |
| - Other balance sheet management: | | | | | |
| Receive leg | (189,769) | (42,388) | (36,763) | (21,831) | (290,751) |
| Pay leg | 185,946 | 40,718 | 33,393 | 19,266 | 279,323 |
1.
Callable wholesale debt instruments have been included at their next call date. Balance includes subordinated debt instruments that may be settled in cash or in equity, at the option of the Group and
subordinated debt issued by ANZ New Zealand which constitutes Tier 2 capital under RBNZ requirements but does not qualify as the APRA Tier 2 requirements.
2.
The full mark-to-market after any adjustments for Settle to Market of derivative liabilities (excluding those held for balance sheet management) is included in the \u2018Less than 3 months\u2019 category.
3.
Includes derivatives designated into hedging relationships of $338 million (2024: $456 million) and $2,750 million (2024: $7,176 million) categorised as held for trading but form part of the Group\u2019s
balance sheet managed activities.
At 30 September 2025, $193,177 million (2024: $184,890 million) of the Group\u2019s undrawn facilities and $48,917 million (2024: $49,010 million) of its
issued guarantees mature in less than 1 year, based on the earliest date on which the Group may be required to pay.
| Les | | | | |
| s than | | | | |
| 3 months | | | | |
| | 3 to 12 | | | |
| | months | | | |
| | | 1 to 5 | | |
| | | years | | |
| | | | After | |
| | | | 5 years | |
| | | | | Total |
| The Company | | | | | |
| $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | |
| Settlement balances owed by ANZ | 27,189 | - | - | - | 27,189 |
| Collateral received | | | | | |
| 6,579 | - | - | - | 6,579 |
| Deposits and other borrowings | | | | | |
| 629,810 | 119,311 | 6,777 | 170 | 756,068 |
| Liability for acceptances | | | | | |
| 191 | - | - | - | 191 |
| Debt issuances | | | | | |
| 1 | | | | | |
| | 8,670 | 34,992 | 87,918 | 20,973 | 152,553 |
| Derivative liabilities (excluding those held for balance sheet management) | | | | | |
| 2 | | | | | |
| | 44,833 | | | | 44,833 |
| Lease liabilities | | | | | |
| 82 | 210 | 656 | 793 | 1,741 |
| Derivative assets and liabilities (balance sheet management) | | | | | |
| 3 | | | | | |
| | | | | | |
| - Funding: | | | | | |
| Receive leg | (45,806) | (62,809) | (71,426) | (15,446) | (195,487) |
| Pay leg | | | | | |
| 46,086 | 61,848 | 70,843 | 15,166 | 193,943 |
| - Other balance sheet management: | | | | | |
| Receive leg | (138,769) | (33,681) | (34,322) | (20,873) | (227,645) |
| Pay leg | | | | | |
| 136,414 | 31,317 | 31,279 | 19,587 | 218,597 |
| As at 30 September 2024 | | | | | |
| Settlement balances owed by ANZ | 11,317 | - | - | - | 11,317 |
| Collateral received | 6,061 | - | - | - | 6,061 |
| Deposits and other borrowings | 589,605 | 114,499 | 4,813 | 197 | 709,114 |
| Liability for acceptances | 329 | - | - | - | 329 |
| Debt issuances | | | | | |
| 1 | | | | | |
| | 6,780 | 30,135 | 86,529 | 17,705 | 141,149 |
| Derivative liabilities (excluding those held for balance sheet management) | | | | | |
| 2 | | | | | |
| | 52,979 | - | - | - | 52,979 |
| Lease liabilities | 84 | 249 | 685 | 768 | 1,786 |
| Derivative assets and liabilities (balance sheet management) | | | | | |
| 3 | | | | | |
| | | | | | |
| - Funding: | | | | | |
| Receive leg | (63,238) | (52,317) | (65,194) | (12,371) | (193,120) |
| Pay leg | 63,728 | 52,291 | 66,280 | 12,677 | 194,976 |
| - Other balance sheet management: | | | | | |
| Receive leg | (185,273) | (36,714) | (29,311) | (20,391) | (271,689) |
| Pay leg | 181,397 | 35,094 | 26,075 | 17,776 | 260,342 |
1.
Callable wholesale debt instruments have been included at their next call date. Balance includes subordinated debt instruments that may be settled in cash or in equity, at the option of the Company.
2.
The full mark-to-market after any adjustments for Settle to Market of derivative liabilities (excluding those held for balance sheet management) is included in the \u2018Less than 3 months\u2019 category.
3.
Includes derivatives designated into hedging relationships of $162 million (2024: $210 million) and $2,774 million (2024: $4,278 million) categorised as held for trading but form part of the Company\u2019s
balance sheet managed activities.
At 30 September 2025, $156,745 million (2024: $149,577 million) of the Company\u2019s undrawn facilities and $45,221 million (2024: $45,459 million) of its
issued guarantees mature in less than 1 year, based on the earliest date on which the Company may be required to pay.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory_E47_CY": {
"value": "18. Fair value of financial assets and financial liabilities
Classification of financial assets and financial liabilities
The Group recognises and measures financial instruments at either fair value or amortised cost, with a significant number of financial instruments on the
Balance Sheet at fair value.
Fair value is the best estimate of the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market
participants at the measurement date.
The following table sets out the classification of financial assets and liabilities according to their measurement bases together with their carrying amounts
as recognised on the Balance Sheet.
| | 2025 | | | 2024 | | |
| | At amortised | | | | | |
| | cost | | | | | |
| | | At fair | | | | |
| | | value | Total | | | |
| | | | | At amortised | | |
| | | | | cost | | |
| | | | | | At fair | |
| | | | | | value | Total |
| Consolidated | Note | $m | $m | $m | $m | $m | $m |
| Financial assets | | | | | | | |
| Cash and cash equivalents | 8 | 105,965 | 49,244 | 155,209 | 113,710 | 37,255 | 150,965 |
| Settlement balances owed to ANZ | | | | | | | |
| | 23,394 | - | 23,394 | 5,484 | - | 5,484 |
| Collateral paid | | | | | | | |
| | 9,831 | - | 9,831 | 10,090 | - | 10,090 |
| Trading assets | 9 | | | | | | |
| | - | 48,248 | 48,248 | - | 45,755 | 45,755 |
| Derivative financial instruments | 10 | | | | | | |
| | - | 47,480 | 47,480 | - | 54,370 | 54,370 |
| Investment securities | 11 | | | | | | |
| | 7,520 | 158,020 | 165,540 | 7,091 | 133,171 | 140,262 |
| Net loans and advances | 12 | | | | | | |
| | 799,588 | 30,398 | 829,986 | 779,246 | 24,786 | 804,032 |
| Regulatory deposits | | | | | | | |
| | 541 | - | 541 | 665 | - | 665 |
| Other financial assets | | | | | | | |
| | 4,042 | - | 4,042 | 4,547 | - | 4,547 |
| Total | | | | | | | |
| | 950,881 | 333,390 | 1,284,271 | 920,833 | 295,337 | 1,216,170 |
| Financial liabilities | | | | | | | |
| Settlement balances owed by ANZ | | 31,144 | - | 31,144 | 16,188 | - | 16,188 |
| Collateral received | | | | | | | |
| | 7,428 | - | 7,428 | 6,583 | - | 6,583 |
| Deposits and other borrowings | 14 | | | | | | |
| | 898,713 | 57,688 | 956,401 | 862,165 | 43,001 | 905,166 |
| Derivative financial instruments | 10 | | | | | | |
| | - | 43,902 | 43,902 | - | 55,254 | 55,254 |
| Payables and other liabilities | 15 | | | | | | |
| | 11,187 | 3,960 | 15,147 | 12,571 | 6,023 | 18,594 |
| Debt issuances | 16 | | | | | | |
| | 166,504 | 2,770 | 169,274 | 154,572 | 1,816 | 156,388 |
| Total | | | | | | | |
| | 1,114,976 | 108,320 | 1,223,296 | 1,052,079 | 106,094 | 1,158,173 |
| | 2025 | | | 2024 | | |
| | At amortised | | | | | |
| | cost | | | | | |
| | | At fair | | | | |
| | | value | Total | | | |
| | | | | At amortised | | |
| | | | | cost | | |
| | | | | | At fair | |
| | | | | | value | Total |
| The Company | Note | $m | $m | $m | $m | $m | $m |
| Financial assets | | | | | | | |
| Cash and cash equivalents | 8 | 96,920 | 48,140 | 145,060 | 100,892 | 36,396 | 137,288 |
| Settlement balances owed to ANZ | | | | | | | |
| | 22,030 | - | 22,030 | 5,019 | - | 5,019 |
| Collateral paid | | | | | | | |
| | 8,552 | - | 8,552 | 8,797 | - | 8,797 |
| Trading assets | 9 | | | | | | |
| | - | 40,608 | 40,608 | - | 38,427 | 38,427 |
| Derivative financial instruments | 10 | | | | | | |
| | - | 50,531 | 50,531 | - | 57,627 | 57,627 |
| Investment securities | 11 | | | | | | |
| | 5,971 | 130,614 | 136,585 | 5,356 | 108,610 | 113,966 |
| Net loans and advances | 12 | | | | | | |
| | 583,639 | 29,216 | 612,855 | 564,559 | 24,439 | 588,998 |
| Regulatory deposits | | | | | | | |
| | 245 | - | 245 | 222 | - | 222 |
| Due from controlled entities | | | | | | | |
| | 22,443 | 1,947 | 24,390 | 21,864 | 2,451 | 24,315 |
| Other financial assets | | | | | | | |
| | 2,895 | - | 2,895 | 3,090 | - | 3,090 |
| Total | | | | | | | |
| | 742,695 | 301,056 | 1,043,751 | 709,799 | 267,950 | 977,749 |
| Financial liabilities | | | | | | | |
| Settlement balances owed by ANZ | | 27,189 | - | 27,189 | 11,317 | - | 11,317 |
| Collateral received | | | | | | | |
| | 6,579 | - | 6,579 | 6,061 | - | 6,061 |
| Deposits and other borrowings | 14 | | | | | | |
| | 700,582 | 50,991 | 751,573 | 662,910 | 40,960 | 703,870 |
| Derivative financial instruments | 10 | | | | | | |
| | - | 47,769 | 47,769 | - | 57,467 | 57,467 |
| Due to controlled entities | | | | | | | |
| | 26,731 | 324 | 27,055 | 25,560 | 100 | 25,660 |
| Payables and other liabilities | 15 | | | | | | |
| | 8,378 | 3,775 | 12,153 | 8,797 | 5,677 | 14,474 |
| Debt issuances | 16 | | | | | | |
| | 129,703 | 3,788 | 133,491 | 120,155 | 2,795 | 122,950 |
| Total | | | | | | | |
| | 899,162 | 106,647 | 1,005,809 | 834,800 | 106,999 | 941,799 |
Financial assets and financial liabilities measured at fair value
The fair valuation of financial assets and financial liabilities is generally determined at the individual instrument level.
If the Group holds offsetting risk positions, then the portfolio exception in AASB 13 Fair Value Measurement (AASB 13) is used to measure the fair value of
such groups of financial assets and financial liabilities. The Group measures the portfolio based on the price that would be received to sell a net long
position (an asset) for a particular risk exposure, or to transfer a net short position (a liability) for a particular risk exposure.
Fair value designation
The Group designates certain loans and advances, deposits and other borrowings and debt issuances as FVTPL:
\u2022
where they contain separable embedded derivatives and are managed on a fair value basis, the total fair value movements are recognised in profit or
loss in the same period as the movement on any associated hedging instruments; or
\u2022
in order to eliminate an accounting mismatch which would arise if the assets or liabilities were otherwise carried at amortised cost. This mismatch
arises due to measuring the derivative financial instruments (used to mitigate interest rate risk of these assets or liabilities) at FVTPL.
The Group\u2019s approach ensures that it recognises the fair value movements on the assets or liabilities in profit or loss in the same period as the movement
on the associated derivatives.
The Group may also designate certain loans and advances, deposits and other borrowings and debt issuances as FVTPL where they are managed on a
fair value basis to align the measurement with how the financial instruments are managed.
Fair value approach and valuation techniques
The Group uses valuation techniques to estimate the fair value of assets and liabilities for recognition, measurement and disclosure purposes where no
quoted price in an active market for that asset or liability exists. This includes the following:
| Asset or liability | Fair value approach |
| Financial instruments classified as: | |
| - Derivative financial assets and | |
| financial liabilities (including trading | |
| and non-trading) | |
| - Repurchase agreements < 90 days | |
| - Net loans and advances | |
| - Deposits and other borrowings | |
| - Debt issuances | |
| Discounted cash flow techniques are used whereby contractual future cash flows of the instrument are |
| discounted using wholesale market interest rates, or market borrowing rates for debt or loans with |
| similar maturities or yield curves appropriate for the remaining term to maturity. |
| Other financial instruments held for | |
| trading: | |
| - Securities sold short | |
| - Debt and equity securities | |
| Valuation techniques are used that incorporate observable market inputs for financial instruments with |
| similar credit risk, maturity and yield characteristics. |
| Equity securities where an active market does not exist are measured using comparable company |
| valuation multiples (such as price-to-book ratios). |
| Financial instruments classified as: | |
| - Investment securities \u2013 debt or equity | |
| Valuation techniques use comparable multiples (such as price-to-book ratios) or discounted cashflow |
| (DCF) techniques incorporating, to the extent possible, observable inputs from instruments with similar |
| characteristics. |
There were no significant changes to valuation approaches during the current or prior periods.
Fair value hierarchy
The Group categorises assets and liabilities carried at fair value into a fair value hierarchy in accordance with AASB 13 based on the observability of inputs
used to measure the fair value:
\u2022 Level 1 - valuations based on quoted prices (unadjusted) in active markets for identical assets or liabilities;
\u2022 Level 2 - valuations using inputs other than quoted prices included within Level 1 that are observable for a similar asset or liability, either directly or
indirectly; and
\u2022 Level 3 - valuations where significant unobservable inputs are used to measure the fair value of the asset or liability.
There were no significant changes to levelling approaches during the current or prior periods. The following table presents assets and liabilities carried at
fair value in accordance with the fair value hierarchy:
| Fair value measurements | | | | | | | |
| Quoted price | | | | | | | |
| in | | | | | | | |
| active markets | | | | | | | |
| (Level 1) | | | | | | | |
| | | Using | | | | | |
| | | observable inputs | | | | | |
| | | (Level 2) | | | | | |
| | | | | Using | | | |
| | | | | unobservable inputs | | | |
| | | | | (Level 3) | | Total | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Assets | | | | | | | | |
| Cash and cash equivalents (measured at fair value) | - | - | 49,244 | 37,255 | - | - | 49,244 | 37,255 |
| Trading assets | | | | | | | | |
| 1 | | | | | | | | |
| | 30,508 | 31,507 | 17,720 | 14,233 | 20 | 15 | 48,248 | 45,755 |
| Derivative financial instruments | | | | | | | | |
| 1 | | | | | | | | |
| | 115 | 131 | 47,343 | 54,214 | 22 | 25 | 47,480 | 54,370 |
| Investment securities | | | | | | | | |
| 1 | | | | | | | | |
| | 121,790 | 111,060 | 35,287 | 21,055 | 943 | 1,056 | 158,020 | 133,171 |
| Net loans and advances | | | | | | | | |
| - | - | 30,310 | 24,429 | 88 | 357 | 30,398 | 24,786 |
| Total | | | | | | | | |
| 152,413 | 142,698 | 179,904 | 151,186 | 1,073 | 1,453 | 333,390 | 295,337 |
| Liabilities | | | | | | | | |
| Deposits and other borrowings (designated at fair value) | - | - | 57,688 | 43,001 | - | - | 57,688 | 43,001 |
| Derivative financial instruments | | | | | | | | |
| 1 | | | | | | | | |
| | 469 | 393 | 43,419 | 54,846 | 14 | 15 | 43,902 | 55,254 |
| Payables and other liabilities | | | | | | | | |
| 3,517 | 5,804 | 443 | 219 | - | - | 3,960 | 6,023 |
| Debt issuances (designated at fair value) | | | | | | | | |
| - | - | 2,770 | 1,816 | - | - | 2,770 | 1,816 |
| Total | | | | | | | | |
| 3,986 | 6,197 | 104,320 | 99,882 | 14 | 15 | 108,320 | 106,094 |
1.
During 2025, $6,621 million of assets were transferred from Level 1 to Level 2 (2024: $1,119 million transferred from Level 1 to Level 2) and $868 million of assets were transferred from Level 2 to Level
1 (2024: $4,913 million transferred from Level 2 to Level 1) and $49 million of assets were transferred from Level 3 to Level 2 (2024: $0 million transferred from Level 3 to Level 2) for the Group due to a
change in the observability of market price and/or valuation inputs. There were no other material transfers between Level 1, Level 2 and Level 3 during the year. Transfers into and out of levels are
measured at the beginning of the reporting period in which the transfer occurred.
| Fair value measurements | | | | | | | |
| Quoted price in active | | | | | | | |
| markets | | | | | | | |
| (Level 1) | | | | | | | |
| | | Using observable | | | | | |
| | | inputs | | | | | |
| | | (Level 2) | | | | | |
| | | | | Using unobservable | | | |
| | | | | inputs | | | |
| | | | | (Level 3) | | Total | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| The Company | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Assets | | | | | | | | |
| Cash and cash equivalents (measured at fair value) | - | - | 48,140 | 36,396 | - | - | 48,140 | 36,396 |
| Trading assets | | | | | | | | |
| 1 | | | | | | | | |
| | 25,768 | 27,048 | 14,820 | 11,364 | 20 | 15 | 40,608 | 38,427 |
| Derivative financial instruments | | | | | | | | |
| 1 | | | | | | | | |
| | 112 | 126 | 50,399 | 57,477 | 20 | 24 | 50,531 | 57,627 |
| Investment securities | | | | | | | | |
| 1 | | | | | | | | |
| | 101,450 | 90,608 | 28,226 | 16,951 | 938 | 1,051 | 130,614 | 108,610 |
| Net loans and advances | | | | | | | | |
| - | - | 29,128 | 24,082 | 88 | 357 | 29,216 | 24,439 |
| Due from controlled entities | | | | | | | | |
| 19 | 246 | 1,928 | 2,205 | | - | 1,947 | 2,451 |
| Total | | | | | | | | |
| 127,349 | 118,028 | 172,641 | 148,475 | 1,066 | 1,447 | 301,056 | 267,950 |
| Liabilities | | | | | | | | |
| Deposits and other borrowings (designated at fair value) | - | - | 50,991 | 40,960 | - | - | 50,991 | 40,960 |
| Derivative financial instruments | | | | | | | | |
| 1 | | | | | | | | |
| | 379 | 324 | 47,376 | 57,131 | 14 | 12 | 47,769 | 57,467 |
| Payables and other liabilities | | | | | | | | |
| 3,334 | 5,473 | 441 | 204 | - | - | 3,775 | 5,677 |
| Debt issuances (designated at fair value) | | | | | | | | |
| - | - | 3,788 | 2,795 | - | - | 3,788 | 2,795 |
| Due to controlled entities | | | | | | | | |
| - | - | 324 | 100 | - | - | 324 | 100 |
| Total | | | | | | | | |
| 3,713 | 5,797 | 102,920 | 101,190 | 14 | 12 | 106,647 | 106,999 |
1.
During 2025, $4,964 million of assets were transferred from Level 1 to Level 2 (2024: $1,119 million transferred from Level 1 to Level 2) and $751 million of assets were transferred from Level 2 to Level
1 (2024: $2,622 million transferred from Level 2 to Level 1) and $49 million of assets were transferred from Level 3 to Level 2 (2024: $0 million transferred from Level 3 to Level 2) for the Company due
to a change in the observability of market price and/or valuation inputs. There were no other material transfers between Level 1, Level 2 and Level 3 during the year. Transfers into and out of levels are
measured at the beginning of the reporting period in which the transfer occurred.
Fair value measurement incorporating unobservable market data
Level 3 fair value measurements
Level 3 financial instruments are a net asset of $1,059 million (2024: $1,438 million) for the Group and $1,052 million (2024: $1,435 million) for the
Company. The assets and liabilities which incorporate significant unobservable inputs are:
\u2022
equity and debt securities for which there is no active market or traded prices cannot be observed;
\u2022
loans and advances measured at fair value for which there is no observable market data; and
\u2022
derivatives referencing market rates that cannot be observed primarily due to lack of market activity.
Lev
el 3 transfers
During the year $49 million of assets were transferred from Level 3 to Level 2 due to a change in the observability of market valuations inputs for the
Group or the Company (2024: no material transfers into or out of Level 3).
The material Level 3 financial instruments as at 30 September 2025 are listed as below:
i) Investment securities - equity holdings classified as FVOCI
Bank of Tianjin (BoT)
The Group holds an investment in the Bank of Tianjin. The investment is valued based on comparative price-to-book (P/B) multiples (a P/B multiple is the
ratio of the market value of equity to the book value of equity). The extent of judgement applied in determining the appropriate multiple and comparator
group from which the multiple is derived resulted in the Level 3 classification. As at 30 September 2025, the BoT equity holding balance was $843 million
(2024: $958 million). The decrease in the BoT fair valuation was due to a change in the P/B multiple and book value used in the valuation and foreign
currency translation impacts over the year.
Other equity investments
The Group holds $100 million (2024: $98 million) and the Company holds $95 million (2024: $93 million) of unlisted equities classified as FVOCI, for which
there are no active markets or traded prices available, resulting in a Level 3 classification. The decrease in unlisted equity holdings balance was mainly due
to a downward revaluation of the equity instruments as well as disposals during the year.
ii) Net loans and advances - classified as FVTPL
Syndicated loans
The Group holds $88 million (2024: $357 million) of syndicated loans for sale which are measured at FVTPL, for which there is no observable market data
available. The decrease in the Level 3 loan balances was mainly due to scheduled repayments, a transfer of assets from Level 3 to Level 2 due to a
change in the observability of market valuation inputs, as well as foreign currency translation impacts.
Sensitivity to Level 3 data inputs
When we make assumptions due to significant inputs to a valuation not being directly observable (Level 3 inputs), then changing these assumptions
changes the Group\u2019s estimate of the instrument\u2019s fair value. Favourable and unfavourable changes are determined by changing the primary unobservable
parameters used to derive the fair valuation.
Investment securities - equity holdings
The valuations of the equity investments are sensitive to variations in selected unobservable inputs, with valuation techniques used including P/B multiples
and DCF. If for example, a 10% increase or decrease to the primary input into the valuations were to occur (such as the P/B multiple), it would result in a
$94 million (2024: $106 million) increase or decrease in the fair value of the portfolio, which would be recognised in shareholders\u2019 equity in the Group
($94 million for the Company (2024: $105 million)), with no impact to net profit or loss.
Net loans and advances
Syndicated loan valuations are sensitive to credit spreads in determining their fair valuation. For those syndicated loans which are primarily investment
grade loans, an increase or decrease in credit spreads would have an immaterial impact on net profit or net assets of the Group. For the remaining
syndicated loans, the Group may, where deemed necessary, utilise Credit Risk Insurance to mitigate the credit risks associated with those loans. The
effect of this means an increase or decrease in credit spreads would also result in an immaterial impact to the net profit or net assets of the Group.
Other
The remaining Level 3 balance is immaterial and changes in inputs have a minimal impact on net profit and net assets of the Group.
Deferred fair value gains and losses
Where fair value is determined using unobservable inputs significant to the fair value of a financial instrument, the Group does not immediately recognise
the difference between the transaction price and the amount determined based on the valuation technique (day one gain or loss) in profit or loss. After
initial recognition, the Group recognises the deferred amount in profit or loss on a straight-line basis over the life of the transaction or until all inputs
become observable. Day one gains and losses which have been deferred are not material.
Financial assets and financial liabilities not measured at fair value
The financial assets and financial liabilities listed below are carried at amortised cost on the Group\u2019s Balance Sheet. While this is the value at which we
expect the assets will be realised and the liabilities settled, the Group provides an estimate of the fair value of the financial assets and financial liabilities at
balance date in the table below.
Fair values of financial assets and liabilities carried at amortised cost not included in the table below approximate their carrying values. These financial
assets and liabilities are either short term in nature or are floating rate instruments that are re-priced to market interest rates on or near the end of the
reporting period.
| Categorised int | | | | | | | | | |
| o fair value hierarchy | | | | | | | | | |
| | | Quot | | | | | | | |
| | | ed price | | | | | | | |
| | | in active markets | | | | | | | |
| | | (Level 1) | | | | | | | |
| | | | | Using | | | | | |
| | | | | observable inputs | | | | | |
| | | | | (Level 2) | | | | | |
| | | | | | | Using | | | |
| | | | | | | unobservable inputs | | | |
| | | | | | | (Level 3) | | | |
| At amortised cost | | | | | | | | Total fair value | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m | $m | $m |
| Financial assets | | | | | | | | | | |
| Investment securities | 7,520 | 7,091 | - | - | 7,523 | 7,078 | - | - | 7,523 | 7,078 |
| Net loans and advances | | | | | | | | | | |
| 799,588 | 779,246 | - | - | 12,167 | 17,693 | 788,001 | 761,657 | 800,168 | 779,350 |
| Total | | | | | | | | | | |
| 807,108 | 786,337 | - | - | 19,690 | 24,771 | 788,001 | 761,657 | 807,691 | 786,428 |
| Financial liabilities | | | | | | | | | | |
| Deposits and other borrowings | 898,713 | 862,165 | - | - | 898,984 | 862,368 | - | - | 898,984 | 862,368 |
| Debt issuances | | | | | | | | | | |
| 166,504 | 154,572 | 30,546 | 32,244 | 137,715 | 123,667 | - | - | 168,261 | 155,911 |
| Total | | | | | | | | | | |
| 1,065,217 | 1,016,737 | 30,546 | 32,244 | 1,036,699 | 986,035 | - | - | 1,067,245 | 1,018,279 |
| Categorised into fair value hierarchy | | | | | | | | | |
| | | Quoted | | | | | | | |
| | | price in | | | | | | | |
| | | active markets | | | | | | | |
| | | | | Using observable | | | | | |
| | | | | inputs | | | | | |
| | | | | | | Using unobservable | | | |
| | | | | | | inputs | | | |
| At amortised cost | | (Level 1) | | (Level 2) | | (Level 3) | | Total fair value | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| The Company | | | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m | $m | $m |
| Financial assets | | | | | | | | | | |
| Investment securities | 5,971 | 5,356 | - | - | 5,974 | 5,355 | - | - | 5,974 | 5,355 |
| Net loans and advances | | | | | | | | | | |
| 583,639 | 564,559 | - | - | 11,617 | 17,335 | 572,044 | 547,021 | 583,661 | 564,356 |
| Total | | | | | | | | | | |
| 589,610 | 569,915 | - | - | 17,591 | 22,690 | 572,044 | 547,021 | 589,635 | 569,711 |
| Financial liabilities | | | | | | | | | | |
| Deposits and other borrowings | 700,582 | 662,910 | - | - | 700,668 | 662,965 | - | - | 700,668 | 662,965 |
| Debt issuances | | | | | | | | | | |
| 129,703 | 120,155 | 27,316 | 29,758 | 103,740 | 91,466 | - | - | 131,056 | 121,224 |
| Total | | | | | | | | | | |
| 830,285 | 783,065 | 27,316 | 29,758 | 804,408 | 754,431 | - | - | 831,724 | 784,189 |
The following table sets out the Group\u2019s basis of estimating the fair values of financial assets and liabilities carried at amortised cost where the carrying
value is not typically a reasonable approximation of fair value
.
| Financial asset and liability | Fair value approach |
| Investment securities - debt securities at | |
| amortised cost | |
| Calculated based on quoted market prices or observable inputs as applicable. If quoted market prices are |
| not available, we use a discounted cash flow model using a yield curve appropriate for the remaining term |
| to maturity of the debt instrument. The fair value reflects adjustments to credit spreads applicable for that |
| instrument. |
| Net loans and advances to banks | Discounted cash flows using prevailing market rates for loans with similar credit quality. |
| Net loans and advances to customers | Present value of future cash flows, discounted using a curve that incorporates changes in wholesale market |
| rates, the Group\u2019s cost of wholesale funding and the customer margin, as appropriate. |
| Deposit liability without a specified | |
| maturity or at call | |
| The amount payable on demand at the reporting date. We do not adjust the fair value for any value we |
| expect the Group to derive from retaining the deposit for a future period. |
| Interest bearing fixed maturity d | eposits |
| and other borrowings and acceptances | |
| with quoted market rates | |
| Market borrowing rates of interest for debt with a similar maturity are used to discount contractual cash |
| flows to derive the fair value. |
| Debt issuances | Calculated based on quoted market prices or observable inputs as applicable. If quoted market prices are |
| not available, we use a discounted cash flow model using a yield curve appropriate for the remaining term |
| to maturity of the debt instrument. The fair value reflects adjustments to credit spreads applicable to the |
| Group for that instrument. |
Key judgements and estimates
A significant portion of financial instruments a
re carried on the Balance Sheet at fair value. The Group therefore regularly evaluates the key
valuation assumptions used in the determination of the fair valuation of financial instruments incorporated within the financial statements, as
this can involve a high degree of judgement and estimation in determining the carrying values at the balance sheet date.
In determining the fair valuation of financial instruments, the Group has considered the impact of related economic and market conditions on
fair value measurement assumptions and the appropriateness of valuation inputs in these estimates, notably valuation adjustments, as well as
the impact of these matters on the classification of financial instruments in the fair value hierarchy.
Most of the valuation models the Group uses employ only observable market data as inputs. For certain financial instruments, we may use
data that is not readily observable in current markets. If we use unobservable market data, then we need to exercise more judgement to
determine fair value depending on the significance of the unobservable input to the overall valuation. Generally, we derive unobservable inputs
from other relevant market data and compare them to observed transaction prices where available. When establishing the fair value of a
financial instrument using a valuation technique, the Group also considers any required valuation adjustments in determining the fair value. We
may apply adjustments (such as CVAs and FVAs \u2013 refer to Note 10 Derivative financial instruments) to reflect the Group\u2019s assessment of
factors that market participants would consider in determining fair value of a particular financial instrument.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory_D1366577888_CY": {
"value": "19. Offsetting
We offset financial assets and financial liabilities on the Balance Sheet (in accordance with AASB 132 Financial Instruments: Presentation) when there is:
\u2022 a current legally enforceable right to set off the recognised amounts in all circumstances; and
\u2022 an intention to settle the asset and liability on a net basis, or to realise the asset and settle the liability simultaneously.
The following table identifies financial assets and financial liabilities which have not been offset but are subject to enforceable master netting agreements
(or similar arrangements) and the related amounts not offset in the Balance Sheet. We have not taken into account the effect of over-collateralisation.
| | | Amount subject to master netting agreement or similar | | | |
| Total amounts | | | | | |
| recognised | | | | | |
| in | | | | | |
| the | | | | | |
| Balance Sheet | | | | | |
| | Amounts not | | | | |
| | subject to | | | | |
| | master netting | | | | |
| | agreement or | | | | |
| | similar | Total | | | |
| | | | Financial | | |
| | | | instruments | | |
| | | | 4 | | |
| | | | | | |
| | | | | Financial | |
| | | | | collateral | |
| | | | | (received)/ | |
| | | | | pledged | |
| | | | | 4 | |
| | | | | | | Net amount |
| Consolidated | | | | | | |
| $m | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | | |
| Derivative financial assets | | | | | | |
| 1 | | | | | | |
| | | | | | | |
| 47,480 | (1,886) | 45,594 | (29,164) | (12,710) | 3,720 |
| Reverse repurchase, securities borrowing and | | | | | | |
| similar agreements | | | | | | |
| 2 | | | | | | |
| | | | | | | |
| - at amortised cost | 7,184 | (351) | 6,833 | (58) | (6,775) | - |
| - at fair value through profit or loss | 74,634 | (10,802) | 63,832 | (2,442) | (61,314) | 76 |
| Total financial assets | 129,298 | (13,039) | 116,259 | (31,664) | (80,799) | 3,796 | |
| Derivative financial liabilities | | | | | | |
| 1 | | | | | | |
| | | | | | | |
| (43,902) | 1,732 | (42,170) | 29,164 | 5,979 | (7,027) |
| Repurchase, securities lending and similar | | | | | | |
| agreements | | | | | | |
| 3 | | | | | | |
| | | | | | | |
| - at amortised cost | (3,885) | 2,803 | (1,082) | 58 | 1,024 | - |
| - at fair value through profit or loss | (52,254) | 5,856 | (46,398) | 2,442 | 43,955 | (1) |
| Total financial liabilities | (100,041) | 10,391 | (89,650) | 31,664 | 50,958 | (7,028) |
| As at 30 September 2024 | | | | | | |
| Derivative financial assets | | | | | | |
| 1 | | | | | | |
| | 54,370 | (3,534) | 50,836 | (38,192) | (7,702) | 4,942 |
| Reverse repurchase, securities borrowing and | | | | | | |
| similar agreements | | | | | | |
| 2 | | | | | | |
| | | | | | | |
| - at amortised cost | 6,870 | (1,258) | 5,612 | - | (5,606) | 6 |
| - at fair value through profit or loss | 57,032 | (12,183) | 44,849 | (1,957) | (42,830) | 62 |
| Total financial assets | 118,272 | (16,975) | 101,297 | (40,149) | (56,138) | 5,010 |
| Derivative financial liabilities | | | | | | |
| 1 | | | | | | |
| | (55,254) | 2,881 | (52,373) | 38,192 | 6,244 | (7,937) |
| Repurchase, securities lending and similar | | | | | | |
| agreements | | | | | | |
| 3 | | | | | | |
| | | | | | | |
| - at amortised cost | (4,675) | 2,168 | (2,507) | - | 2,507 | - |
| - at fair value through profit or loss | (39,640) | 14,185 | (25,455) | 1,957 | 23,484 | (14) |
| Total financial liabilities | (99,569) | 19,234 | (80,335) | 40,149 | 32,235 | (7,951) |
1. Derivative assets and liabilities recognised in the Balance Sheet reflect the impact of certain central clearing collateral arrangements, whereby collateral that qualifies as legal settlement has reduced the
carrying value of those associated derivative balances.
2. Reverse repurchase agreements:
\u2022 with less than 90 days to maturity are presented in the Balance Sheet within Cash and cash equivalents; or
\u2022 with 90 days or more to maturity are presented in the Balance Sheet within Net loans and advances.
3. Repurchase agreements are presented on the Balance Sheet within Deposits and other borrowings.
4. The amount of financial instruments and financial collateral disclosed is limited to the net balance sheet exposure of the relevant financial assets or liabilities, and any over-collateralisation is excluded
from the tables.
| | | Amount subject to master netting agreement or similar | | | |
| Total amounts | | | | | |
| recognised | | | | | |
| in the | | | | | |
| Balance Sheet | | | | | |
| | Amounts not | | | | |
| | subject to | | | | |
| | master netting | | | | |
| | agreement or | | | | |
| | similar | | | | |
| | | Total | | | |
| | | | Financial | | |
| | | | instruments | | |
| | | | 4 | | |
| | | | | | | |
| | | | | Financial | |
| | | | | collateral | |
| | | | | (received)/ | |
| | | | | pledged | |
| | | | | 4 | |
| | | | | | | Net amount |
| The Company | | | | | | |
| $m | $m | $m | $m | $m | $m |
| As at 30 September 2025 | | | | | | |
| Derivative financial assets | | | | | | |
| 1 | | | | | | |
| | 50,531 | (1,048) | 49,483 | (34,485) | (11,953) | 3,045 |
| Reverse repurchase, securities borrowing and | | | | | | |
| similar agreements | | | | | | |
| 2 | | | | | | |
| | | | | | | |
| - at amortised cost | 6,633 | - | 6,633 | (58) | (6,575) | - |
| - at fair value through profit or loss | 72,686 | (9,198) | 63,488 | (2,098) | (61,314) | 76 |
| Total financial assets | 129,850 | (10,246) | 119,604 | (36,641) | (79,842) | 3,121 |
| Derivative financial liabilities | | | | | | |
| 1 | | | | | | |
| | (47,769) | 1,060 | (46,709) | 34,485 | 5,944 | (6,280) |
| Repurchase, securities lending and similar | | | | | | |
| agreements | | | | | | |
| 3 | | | | | | |
| | | | | | | |
| - at amortised cost | (2,619) | 2,561 | (58) | 58 | - | - |
| - at fair value through profit or loss | (49,216) | 4,248 | (44,968) | 2,098 | 42,869 | (1) |
| Total financial liabilities | (99,604) | 7,869 | (91,735) | 36,641 | 48,813 | (6,281) |
| As at 30 September 2024 | | | | | | |
| Derivative financial assets | | | | | | |
| 1 | | | | | | |
| 57,627 | (2,527) | 55,100 | (43,360) | (7,258) | 4,482 |
| Reverse repurchase, securities borrowing and | | | | | | |
| similar agreements | | | | | | |
| 2 | | | | | | |
| | | | | | | |
| - at amortised cost | 4,911 | (600) | 4,311 | - | (4,307) | 4 |
| - at fair value through profit or loss | 56,173 | (11,596) | 44,577 | (1,685) | (42,830) | 62 |
| Total financial assets | 118,711 | (14,723) | 103,988 | (45,045) | (54,395) | 4,548 |
| Derivative financial liabilities | | | | | | |
| 1 | | | | | | |
| (57,467) | 1,594 | (55,873) | 43,360 | 5,577 | (6,936) |
| Repurchase, securities lending and similar | | | | | | |
| agreements | | | | | | |
| 3 | | | | | | |
| | | | | | | |
| - at amortised cost | (2,103) | 2,103 | - | - | - | - |
| - at fair value th | | | | | | |
| rough profit or loss | (38,903) | 14,099 | (24,804) | 1,685 | 23,106 | (13) |
| Total financial liabilities | (98,473) | 17,796 | (80,677) | 45,045 | 28,683 | (6,949) |
1. Derivative assets and liabilities recognised in the Balance Sheet reflect the impact of certain central clearing collateral arrangements, whereby collateral that qualifies as legal settlement has reduced
the carrying value of those associated derivative balances.
2. Reverse repurchase agreements:
\u2022 with less than 90 days to maturity are presented in the Balance Sheet within Cash and cash equivalents; or
\u2022 with 90 days or more to maturity are presented in the Balance Sheet within Net loans and advances.
3. Repurchase agreements are presented on the Balance Sheet within Deposits and other borrowings.
4. The amount of financial instruments and financial collateral disclosed is limited to the net balance sheet exposure of the relevant financial assets or liabilities, and any over collateralisation is excluded
from the tables.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory_E73_CY": {
"value": "20. Goodwill and other intangible assets
| Goodwill | | | | | | | |
| 1 | | | | | | | |
| | | | Software | | Other Intangibles | | Total | |
| Consolidated | | | | | | | | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Balance at start of year | | | | | | | | |
| 4,343 | 2,978 | 1,015 | 913 | 63 | 70 | 5,421 | 3,961 |
| Additions | | | | | | | | |
| 2 | | | | | | | | |
| | (56) | 1,402 | 396 | 430 | 685 | - | 1,025 | 1,832 |
| Amortisation expense | | | | | | | | |
| 3 | | | | | | | | |
| | - | - | (344) | (319) | (143) | - | (487) | (319) |
| Impairment expense | | | | | | | | |
| - | - | (70) | (9) | (1) | (7) | (71) | (16) |
| Foreign currency exchange difference | | | | | | | | |
| (122) | (37) | (1) | - | (3) | - | (126) | (37) |
| Balance at end of year | | | | | | | | |
| 4,165 | 4,343 | 996 | 1,015 | 601 | 63 | 5,762 | 5,421 |
| Cost | | | | | | | | |
| 4 | | | | | | | | |
| | 4,165 | 4,343 | 8,326 | 7,975 | 760 | 69 | 13,251 | 12,387 |
| Accumulated amortisation | n/a | n/a | (7,330) | (6,960) | (159) | (6) | (7,489) | (6,966) |
| Carrying amount | | | | | | | | |
| 4,165 | 4,343 | 996 | 1,015 | 601 | 63 | 5,762 | 5,421 |
| Goodwill | | | | | | | |
| 1 | | | | | | | |
| | | | | | | | | |
| | | Software | | Other Intangibles | | Total | |
| The Company | | | | | | | | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Balance at start of year | | | | | | | | |
| 62 | 62 | 933 | | 873 | - | - | 995 | 935 |
| Additions | - | - | 386 | 343 | - | - | 386 | 343 |
| Amortisation expense | | | | | | | | |
| - | - | (311) | (274) | - | - | (311) | (274) |
| Impairment expense | | | | | | | | |
| - | - | (70) | (9) | - | - | (70) | (9) |
| Foreign currency exchange difference | | | | | | | | |
| - | - | (1) | - | - | - | (1) | - |
| Balance at end of year | | | | | | | | |
| 62 | 62 | 937 | 933 | - | - | 999 | 995 |
| Cost | | | | | | | | |
| 4 | | | | | | | | |
| | 62 | 62 | 7,985 | 7,630 | 6 | 6 | 8,053 | 7,698 |
| Accumulated amortisation | n/a | n/a | (7,048) | (6,697) | (6) | (6) | (7,054) | (6,703) |
| Carrying amount | | | | | | | | |
| 62 | 62 | 937 | 933 | - | - | 999 | 995 |
1.
Goodwill excludes notional goodwill in equity accounted investments.
2.
The Group acquired Suncorp Bank during 2024 and provisionally accounted for the acquisition with the provisional goodwill balance of $1,402 million. The Group completed its purchase price allocation
for the Suncorp Bank acquisition during 2025 and recognised a decrease to goodwill of $56 million and an increase to other intangibles of $685 million. Comparative information was not restated.
3.
2024 includes $36 million of accelerated amortisation expense from Suncorp Bank on alignment to the Group\u2019s software capitalisation policy.
4.
Includes impact of foreign currency translation differences.
Impairment testing for cash generating units containing goodwill
Goodwill acquired in a business combination is tested for impairment annually and whenever there are indicators of potential impairment. Goodwill is
allocated at the date of acquisition to the cash generating unit (CGU) or group of CGUs that are expected to benefit from the synergies of the related
business combination.
Goodwill is considered to be impaired if the carrying amount of the relevant CGU exceeds its recoverable amount. We estimate the recoverable amount of
each CGU to which goodwill is allocated using a fair value less costs of disposal (FVLCOD) approach, with a value-in-use (VIU) assessment performed
where the FVLCOD is less than the carrying amount.
Goodwill is allocated to the following CGUs based on the lowest level at which goodwill is monitored
.
| Cash generating units: | | |
| 2025 | |
| $m | |
| | 2024 |
| | $m |
| Australia Retail | | |
| 100 | 100 |
| Institutional | 1,193 | 1,245 |
| New Zealand | | |
| 1,526 | 1,596 |
| Suncorp Bank | | |
| 1,346 | 1,402 |
We estimate the FVLCOD of each CGU to which goodwill is allocated by applying observable price earnings multiples of comparable companies to the
estimated future maintainable earnings of each CGU. A deduction is then made for estimated costs of disposal. The valuation is considered to be level 3
in the fair value hierarchy due to unobservable inputs used in the valuation.
Management\u2019s approach and the key assumptions used in determining FVLCOD are as follows:
| Key assumption | Approach to determining the value (or values) for each key assumption |
| Future maintainable earnings | Future maintainable earnings for each CGU is estimated as the sum of: |
| \u2022 |
| The Group\u2019s 2026 financial plan for each CGU; and |
| \u2022 |
| An allocation of the central costs recorded outside of the CGUs to which goodwill is allocated. |
| Where relevant, adjustments are made to the Group\u2019s financial plan to reflect the long-term expectations for items |
| such as expected credit losses. |
| Price/Earnings (P/E) multiple | P/E multiples applicable to each CGU have been derived from a comparator group of publicly traded companies, |
| and include a 30% control premium, discussed below. |
| In the case of the New Zealand and Institutional CGUs, management has made downwards adjustments to P/E |
| multiples to address specific factors relevant to those CGUs. |
| A control premium has been applied which recognises the increased consideration a potential acquirer would be |
| willing to pay in order to gain sufficient ownership to achieve control over the relevant activities of the CGU. For each |
| CGU, the control premium has been estimated as 30% of the comparator group P/E multiple based on historical |
| transactions. |
| Costs of disposal | Costs of disposal have been estimated as 2% of the fair value of the CGU based on those observed from historical |
| and recent transactions. |
Our impairment testing did not result in the impairment of goodwill as at 30 September 2025.
The FVLCOD estimates for each CGU are sensitive to assumptions about P/E multiples, future maintainable earnings and control premium (30%).
However, each CGU would continue to show a surplus in recoverable amount over carrying amount even where other reasonably possible alternative
estimates were used.
Recognition and measurement
The table below details how we recognise and measure different intangible assets:
| Goodwill | Software | Other Intangibles |
| Definition | Excess amount the Group has | | |
| paid in acquiring a business | | |
| over the fair value of the | | |
| identifiable assets acquired | | |
| and liabilities assumed. | | |
| | Purchased software owned by the Group is | |
| | capitalised. | |
| | Internal and external costs incurred in | |
| | building software and computer systems | |
| | costing greater than $20 million are | |
| | capitalised as assets. Those less than $20 | |
| | million are expensed in the year in which the | |
| | costs are incurred. | |
| | Costs incurred in planning or evaluating | |
| | software proposals or in maintaining | |
| | systems after implementation are | |
| | not capitalised. | |
| | | Management fee rights arising |
| | | from acquisition of funds |
| | | management business, core |
| | | deposit intangibles arising from |
| | | Suncorp Bank acquisition, and |
| | | other intangible assets arising from |
| | | contractual rights. |
| Carrying value | Cost less any accumulated | | |
| impairment losses. | | |
| Allocated to the CGU to which | | |
| the acquisition relates. | | |
| | Initially, measured at cost or if acquired in a | |
| | business combination at the acquisition date | |
| | fair value. | |
| | Subsequently, carried at cost less | |
| | accumulated amortisation and impairment | |
| | losses. | |
| | | Initially, measured at fair value at |
| | | acquisition. |
| | | Subsequently, carried at cost less |
| | | accumulated amortisation and |
| | | impairment losses. |
| Useful life | Indefinite. | | |
| Goodwill is reviewed for | | |
| impairment at least annually or | | |
| when there is an indication of | | |
| impairment. | | |
| | Except for major core infrastructure, | |
| | amortised over periods between | |
| | 2-5 years; however major core infrastructu | |
| | re | |
| | may be amortised over 7 years subject to | |
| | approval by the Audit Committee. | |
| | Purchased software is amortised over 2 | |
| | years unless it is considered integral to other | |
| | assets with a longer useful life. | |
| | | Management fee rights with an |
| | | indefinite life are reviewed for |
| | | impairment at least annually or |
| | | when there is an indication of |
| | | impairment. |
| | | Core deposits are amortised over |
| | | the expected life of 6 years. |
| | | Other intangible assets are |
| | | amortised over 3 years. |
| Depreciation | | | |
| method | | | |
| Not applicable. | Straight-line method. | Not applicable to indefinite life |
| | | intangible assets. Straight-line |
| | | method for assets with a finite life. |
Key judgements and estimates
Management judgement is used to assess the recoverable value of goodwill and other intangible assets, and the useful economic life of an
asset, or whether an asset has an indefinite life. We reassess the recoverability of the carrying value at each reporting date.
Goodwill
A number of ke
y judgements are required in the determination of whether or not a goodwill balance is impaired including:
\u2022 the level at which goodwill is allocated \u2013 consistent with prior periods the CGUs to which goodwill is allocated are the Group\u2019s revenue
generating segments that benefit from relevant historical business combinations generating goodwill.
\u2022 determination of the carrying amount of each CGU which includes an allocation, on a reasonable and consistent basis, of corporate assets
and liabilities that are not directly attributable to the CGUs to which goodwill is allocated.
\u2022 assessment of the recoverable amount of each CGU including:
o selection of the model used to determine the fair value \u2013 the Group has used the market multiple approach to estimate the fair
value; and
o selection of the key assumptions in respect of future maintainable earnings, the P/E multiple applied, including selection of an
appropriate comparator group and determination of an appropriate control premium, and costs of disposal as described above.
Software and other intangible assets
At each reporting date, software and other intangible assets are assessed for indicators of impairment and, where such indicators are
identified, an impairment test is performed. In the event that an asset\u2019s carrying amount is determined to be greater than its recoverable
amount, the carrying amount of the asset is written down immediately. Those assets not yet ready for use are tested for impairment annually.
In addition, the expected useful lives of intangible assets are assessed at each reporting date. The assessment requires management
judgement, and in relation to our software assets, a number of factors can influence the expected useful lives. These factors include changes
to business strategy, significant divestments and the pace of technological change.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfProvisionsExplanatory_E111_CY": {
"value": "21. Other provisions
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| ECL allowance on undrawn and contingent facilities | | | | |
| 1 | | | | |
| | 870 | 846 | 715 | 693 |
| Customer remediation | 363 | 394 | 267 | 333 |
| Restructuring costs | | | | |
| 620 | 80 | 462 | 70 |
| Non-lending losses, frauds and forgeries | | | | |
| 451 | 90 | 366 | 77 |
| Other | | | | |
| 175 | 174 | 149 | 146 |
| Total other provisions | | | | |
| 2,479 | 1,584 | 1,959 | 1,319 |
1. Refer to Note 13 Allowance for expected credit losses for movement analysis.
| Customer | | | |
| remediation | | | |
| | Restructuring | | |
| | costs | | |
| | | Non-lending | |
| | | losses, frauds | |
| | | and forgeries | Other |
| Consolidated | | | | |
| $m | $m | $m | $m |
| Balance at 1 October 2024 | | | | |
| 394 | 80 | 90 | 174 |
| New and increased provisions made during the year | 291 | 653 | 402 | 58 |
| Provisions used during the year | | | | |
| (288) | (83) | (37) | (31) |
| Unused amounts reversed during the year | | | | |
| (34) | (30) | (4) | (26) |
| Balance at 30 September 2025 | | | | |
| 363 | 620 | 451 | 175 |
| Customer | | | |
| remediation | | | |
| | Restructuring | | |
| | costs | | |
| | | Non-lending | |
| | | losses, frauds | |
| | | and forgeries | Other |
| The Company | | | | |
| $m | $m | $m | $m |
| Balance at 1 October 2024 | | | | |
| 333 | 70 | 77 | 146 |
| New and increased provisions made during the year | 240 | 493 | 290 | 53 |
| Provisions used during the year | | | | |
| (274) | (72) | (1) | (26) |
| Unused amounts reversed during the year | | | | |
| (32) | (29) | - | (24) |
| Balance at 30 September 2025 | | | | |
| 267 | 462 | 366 | 149 |
Customer remediation
Customer remediation includes provisions for expected refunds to customers, remediation project costs and related customer and regulatory claims,
penalties and litigation costs and outcomes.
Restructuring costs
Provisions for restructuring costs arise from activities related to changes in the scope of business undertaken by the Group or the manner in which that
business is undertaken and include employee termination benefits. Costs relating to on-going activities are not provided for and are expensed as incurred.
Non-lending losses, frauds and forgeries
Non-lending losses include losses arising from certain legal actions and losses arising from forgeries, frauds and the correction of operational issues. The
amounts recognised are the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks
and uncertainties that surround the events and circumstances that affect the provision.
Other
Other provisions comprise various other provisions including workers compensation, make-good provisions associated with leased premises, warranties
and indemnities provided in connection with various disposals of businesses and assets.
Recognition and measurement
The Group recognises provisions when there is a present obligation arising from a past event, an outfl
ow of economic resources is probable,
and the amount of the provision can be measured reliably.
The amount recognised is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into
account the risks and uncertainties surrounding the timing and amount of the obligation. Where a provision is measured using the estimated
cash flows required to settle the present obligation, its carrying amount is the present value of those cash flows
Key judgements and estimates
The Group holds provisions for various obligations including cust
omer remediation, restructuring costs, non-lending losses, frauds and forgeries
and litigation related claims. These provisions involve judgements regarding the timing and outcome of future events, including estimates of
expenditure required to satisfy such obligations. Where relevant, expert legal advice has been obtained and, in light of such advice, provisions
and/or disclosures as deemed appropriate have been made.
In relation to customer remediation, determining the amount of the provisions, which represent management\u2019s best estimate of the cost of
settling the identified matters, requires the exercise of significant judgement. It will often be necessary to form a view on a number of different
assumptions, including the number of impacted customers, the average refund per customer, the associated remediation project costs, and
the implications of regulatory exposures and customer claims having regard to their specific facts and circumstances. There is a heightened
level of estimation uncertainty where the customer remediation provision relates to a legal proceeding or matter. The appropriateness of the
underlying assumptions is reviewed on a regular basis against actual experience and other relevant evidence including expert legal advice, and
adjustments are made to the provisions where appropriate.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_E124_CY": {
"value": "22. Shareholders\u2019 equity
Shareholders' equity
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Ordinary share capital | | | | |
| 27,053 | 27,065 | 26,976 | 26,988 |
| Reserves | | | | |
| Foreign currency translation reserve | | | | |
| 1 | | | | |
| | (941) | (360) | (134) | (341) |
| Share option reserve | | | | |
| 104 | 105 | 104 | 105 |
| FVOCI reserve | | | | |
| (690) | (979) | (708) | (937) |
| Cash flow hedge reserve | | | | |
| 170 | (422) | 3 | (503) |
| Transactions with non-controlling interests reserve | | | | |
| (22) | (22) | - | - |
| Total reserves | | | | |
| (1,379) | (1,678) | (735) | (1,676) |
| Retained earnings | 44,032 | 42,602 | 39,617 | 39,184 |
| Share capital and reserves attributable to shareholders of the Company | | | | |
| 69,706 | 67,989 | 65,858 | 64,496 |
| Non-controlling interests | 739 | 771 | - | - |
| Total shareholders\u2019 equity | | | | |
| 70,445 | 68,760 | 65,858 | 64,496 |
1. As a result of the closure of a number of international entities, the associated foreign currency translation reserve was recycled from Other comprehensive income to profit or loss,
resulting in $15m gain recognised in Other operating income in 2025 (2024: $22 million gain).
Ordinary share capital
The table below details the movement in ordinary shares and share capital for the year
.
| 2025 | | 2024 | |
| Consolidated | | | | |
| Number of | | | |
| shares | | | |
| | $m | | |
| | | Number of | |
| | | shares | |
| | | | $m |
| Balance at start of the year | 3,003,366,782 | 27,065 | 3,003,366,782 | 29,082 |
| Employee share and option plans | - | (12) | - | (17) |
| Capital return | | | | |
| | | | | |
| - | - | - | (2,000) |
| Balance at end of year | | | | |
| 3,003,366,782 | 27,053 | 3,003,366,782 | 27,065 |
| 2025 | | 2024 | |
| The Company | | | | |
| Number of | | | |
| shares | | | |
| | $m | | |
| | | Number of | |
| | | shares | |
| | | | $m |
| Balance at start of the year | 3,003,366,782 | 26,988 | 3,003,366,782 | 29,005 |
| Employee share and option plans | - | (12) | - | (17) |
| Capital return | | | | |
| | | | | |
| - | - | - | (2,000) |
| Balance at end of year | | | | |
| 3,003,366,782 | 26,976 | 3,003,366,782 | 26,988 |
Non-controlling interests
| Profit attributabl | | | | | |
| e to | | | | | |
| non-controlling interests | | | | | |
| | | Equity attributable to | | | |
| | | non-controlling interests | | | |
| | | | | Dividend paid to | |
| | | | | non-controlling interests | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | |
| $m | $m | $m | $m | $m | $m |
| ANZ Bank New Zealand PPS | | | | | | |
| 1 | | | | | | |
| | 39 | 32 | 725 | 758 | 38 | 32 |
| Other | 2 | 3 | 14 | 13 | - | - |
| Total | | | | | | |
| 41 | 35 | 739 | 771 | 38 | 32 |
1. ANZ Bank New Zealand issued $256 million of perpetual preference shares in 2024 that are considered non-controlling interests to the Group.
ANZ Bank New Zealand Preference Shares
Perpetual Preference Shares (PPS) externally issued by ANZ Bank New Zealand Limited (ANZ Bank New Zealand), a member of the Group, are considered
non-controlling interests of the Group.
The key terms of the PPS are as follows:
PPS dividends
Holders of PPS are entitled to receive dividends that are discretionary, non-cumulative and subject to conditions. If a PPS dividend is not paid, there are
certain restrictions on the ability of ANZ Bank New Zealand to pay a dividend on its ordinary shares. Holders of the PPS have no other rights participate in
the profits or property of ANZ Bank New Zealand.
Redemption features
Holders of PPS have no right to require that the PPS be redeemed. ANZ Bank New Zealand may, at its option, redeem all of the PPS on an optional
redemption date (being each scheduled quarterly dividend payment date from the first optional redemption date), or at any time following the occurrence
of a tax event or regulatory event, subject to prior written approval of RBNZ and certain other conditions being met.
Recognition and measurement
Ordinary shares
Ordinary shares have no par value. They entitle holders to receive dividends, or proceeds available
on winding up of the Company, in proportion to the number of fully paid ordinary shares held. They
are recognised at the amount paid per ordinary share net of directly attributable costs. Every holder
of fully paid ordinary shares present at a meeting of the Company in person, or by proxy, is entitled
to:
\u2022 on a show of hands, one vote; and
\u2022 on a poll, one vote, for each share held.
Reserves:
Foreign currency translation reserve
Includes differences arising on translation of assets and liabilities into Australian dollars when the
functional currency of a foreign operation (including subsidiaries and branches) is not Australian
dollars. In this reserve, we reflect any offsetting gains or losses on hedging these exposures,
together with any tax effect.
Cash flow hedge reserve Includes fair value gains and losses associated with the effective portion of designated cash flow
hedging instruments together with any tax effect.
FVOCI reserve Includes changes in the fair value of certain debt securities and equity securities included within
Investment Securities together with any tax effect.
In respect of debt securities classified as measured at FVOCI, the FVOCI reserve records
accumulated changes in fair value arising subsequent to initial recognition, except for those relating
to allowance for ECL, interest income and foreign currency exchange gains and losses which are
recognised in profit or loss. As debt securities at FVOCI are recorded at fair value, the balance of
the FVOCI reserve is net of the ECL allowance associated with such assets. When a debt security
measured at FVOCI is derecognised, the cumulative gain or loss recognised in the FVOCI reserve in
respect of that security is reclassified to profit or loss and presented in other operating income.
In respect of the equity securities classified as measured at FVOCI, the FVOCI reserve records
accumulated changes in fair value arising subsequent to initial recognition (including any related
foreign exchange gains or losses). When an equity security measured at FVOCI is derecognised,
the cumulative gain or loss recognised in the FVOCI reserve in respect of that security is not
recycled to profit or loss.
Share option reserve Includes amounts which arise on the recognition of share-based compensation expense.
Transactions with non-controlling
interests reserve
Includes the impact of transactions with non-controlling shareholders in their capacity as
shareholders.
Non-controlling interests
Share in the net assets of controlled entities attributable to equity interests which the Group does
171
Overview
Operating
environment
Governance
Performance
overview
Remuneration
report
Directors\u2019
report
Financial
report
Glossary
Overview
Operating
environment
Governance
Performance
overview
Remuneration
report
Directors\u2019
report
Financial
report
Glossary
not own directly or indirectly.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfCapitalManagementExplanatory_D1358654979_CY": {
"value": "23. Capital management
Capital management framework
The Group\u2019s capital management framework includes managing capital at Level 1 and Level 2.
The Group\u2019s framework includes managing to Board approved risk appetite settings and maintaining all regulatory requirements. APRA requirements at
Level 1 and Level 2 include the Group operating at or above APRAs expectation for Domestic Systematically Important Banks (D-SIBs) following the
implementation of APRA\u2019s Capital Reform.
All requirements were satisfied as at 30 September 2025.
Capital management strategy
The Group\u2019s capital management strategy aims to protect the interests of depositors, creditors and shareholders. We achieve this through an Internal
Capital Adequacy Assessment Process (ICAAP) whereby the Group conducts detailed strategic and capital planning over a 3-year time horizon.
The process involves:
\u2022 forecasting economic variables, financial performance of divisions and the financial impact of new strategic initiatives to be implemented during the
planning period;
\u2022 performing stress tests under different economic scenarios to determine the level of additional capital (stress capital buffer) needed to absorb losses
that may be experienced under an economic downturn;
\u2022 reviewing capital position and targets against the Group\u2019s risk profile; and
\u2022 developing a capital plan, taking into account capital ratio targets, ECM requirements, current and future capital issuances requirements and options
around capital products, timing and markets to execute the capital plan under differing market and economic conditions.
The capital plan is approved by the Board and updated as required. The Board and senior management are provided with regular updates of the Group\u2019s
capital position. Any material actions required to ensure ongoing prudent capital management are submitted to the Board for approval. Throughout the
year, the Group maintained compliance with all the regulatory requirements related to Capital Adequacy in the jurisdictions in which it operates.
Regulatory environment
Australia
As the ANZ Bank Group is an ADI in Australia, it is primarily regulated by APRA under the Banking Act 1959 (Cth). ANZ Bank Group must comply with
APRA\u2019s minimum regulatory capital requirements, including prudential capital ratios and regulatory capital buffers at specific reporting levels that APRA sets
and which are consistent with the global Basel III capital framework. This is the common framework for determining the appropriate level of bank
regulatory capital as set by the Basel Committee on Banking Supervision. APRA minimum requirements are summarised below:
Regulatory capital definition
| Common Equity Tier 1 (CET1) Capital | | | |
| | | |
| ier 1 Capital | Tier 2 Capital | Total Capital |
| Shareholders\u2019 equity adjusted for specific | | | |
| items. | | | |
| CET1 capital plus certain securities | | |
| | | |
| ith complying loss absorbing | | |
| characteristics known as Additional | | |
| | | |
| ier 1 Capital. | | |
| | Subordinated debt instruments which | |
| | have a minimum term of 5 years at issue | |
| | date. | |
| | | |
| | | ier 1 plus Tier 2 capital. |
| | | |
| PRA Minimum Regulatory Capital Requirements | | | |
| CET1 Ratio | | | |
| | | |
| ier 1 Ratio | Total Capital Ratio | |
| CET1 capital divided by total risk weighted | | | |
| assets which includes a prudential capital ratio | | | |
| of at least 4.5% and 10.25% inclusive of | | | |
| regulatory buffers. | | | |
| | | |
| ier 1 capital divided by total risk | | |
| | | |
| eighted assets which includes a | | |
| prudential capital ratio of at least | | |
| 6.0% and 11.75% inclusive of | | |
| regulatory buffers. | | |
| | | |
| | otal capital divided by total risk | |
| | | |
| | eighted assets which includes a | |
| | prudential capital ratio of at least 8.0% | |
| | and 16.75% inclusive of regulatory | |
| | buffers (including an additional 3% of | |
| | additional TLAC for D-SIBs). Refer below | |
| | | |
| | or details. | |
| Reporting Levels | | | |
| Level 1 | Level 2 | Level 3 | |
| | | |
| he ADI on a stand-alone basis (that is | | | |
| | | |
| NZBGL and specified subsidiaries which are | | | |
| consolidated to form the ADI\u2019s Extended | | | |
| Licensed Entity). | | | |
| | | |
| he consolidated Group less certain | | |
| subsidiaries and associates that are | | |
| excluded under prudential standards. | | |
| | | |
| | conglomerate ANZGHL Group at the widest level. | |
As at 30 September 2025, APRA requires the ADI to hold additional CET1 regulatory buffers as follows:
\u2022 a capital conservation buffer (CCB) of 4.75% which is inclusive of the additional 1% surcharge for D-SIBs. APRA has determined that ANZ is a D-SIB.
\u2022 a countercyclical capital buffer which is set on a jurisdictional basis. The requirement is currently set at 1% for Australia.
Additionally in December 2021, APRA announced final Total Loss Absorbing Capacity (TLAC) requirements that require all D-SIBs, including the ANZ Bank
Group, to increase its minimum total capital ratio requirement by 3% of RWA from January 2024, and a further 1.5% of RWA by January 2026 (total
increase of 4.5%, resulting in a Total Capital ratio requirement inclusive of regulatory buffers of 18.25% from January 2026). APRA expects this to be
predominantly met by Tier 2 capital, with an equivalent decrease in other senior funding. The Group is on track to meet these requirements as at reporting
date.
In December 2024, APRA confirmed that it will phase out the use of AT1 capital instruments to simplify and improve the effectiveness of bank capital in a
crisis. In July 2025, APRA subsequently released a consultation paper on related technical amendments to its bank prudential framework to effect the
removal of AT1 capital instruments and address impacts stemming from their removal. The changes are scheduled to come into effect from January
2027 with the main change being replacing the current requirement for 1.5% of AT1 with 0.25% of CET1 capital and 1.25% of Tier 2 capital. APRA
intends to finalise amendments to its framework before the end of 2025.
Insurance and funds management
As required by APRA\u2019s Prudential Standards, insurance and funds management activities are:
\u2022 de-consolidated for the purposes of calculating capital adequacy; and
\u2022 excluded from the risk-based capital adequacy framework.
We deduct the investment in these controlled entities 100% from CET1 capital, and if we include any profits from these activities in the ANZ Bank Group\u2019s
results, then we exclude them from the determination of CET1 capital to the extent they have not been remitted.
Outside Australia
In addition to APRA, the Group\u2019s branch operations and major banking subsidiary operations are also overseen by local regulators such as the Reserve
Bank of New Zealand, the US Federal Reserve, the UK Prudential Regulation Authority, the Monetary Authority of Singapore, the Hong Kong Monetary
Authority and the China Banking and Insurance Regulatory Commission. They may impose minimum capital levels on operations in their individual
jurisdictions.
ANZ Bank Group
1
The following table provides details of ANZ Bank Group\u2019s capital adequacy ratios at 30 September:
| Consolidated | |
| 2025 | 2024 |
| $m | $m |
| Qualifying capital | | |
| Tier 1 | | |
| Shareholders' equity and non-controlling interests | 70,445 | 68,760 |
| Prudential adjustments to shareholders' equity | | |
| (436) | (721) |
| Gross Common Equity Tier 1 capital | | |
| 70,009 | 68,039 |
| Deductions | (14,825) | (13,570) |
| Common Equity Tier 1 capital | | |
| 55,184 | 54,469 |
| Additional Tier 1 capital | | |
| 2 | | |
| 7,357 | 8,207 |
| Tier 1 capital | | |
| 62,541 | 62,676 |
| Tier 2 capital | | |
| 3 | | |
| | 33,810 | 29,189 |
| Total qualifying capital | | |
| 96,351 | 91,865 |
| Capital adequacy ratios (Level 2) | | |
| Common Equity Tier 1 | 12.0% | 12.2% |
| Tier 1 | | |
| 13.6% | 14.0% |
| Tier 2 | | |
| 7.4% | 6.5% |
| Total capital ratio | | |
| 21.0% | 20.6% |
| Risk weighted assets | | |
| 458,547 | 446,582 |
1. This information is not within the scope of the external audit of the Group Financial Report by the Group\u2019s external auditor, KPMG. The information presented in this table is a regulatory requirement
disclosed in Part A of ARF 110 Capital Adequacy which will be subject to audit in accordance with Prudential Standard APS 310 Audit and Related Matters.
2. This includes Additional Tier 1 capital of $7,452 million (2024: $8,277 million) (refer to Note 16 Debt issuances) and a regulatory adjustments and deductions of -$95 million (2024: -$70 million).
3. This includes Tier 2 capital of $33,811 million (2024: 28,584 million) (refer to Note 16 Debt issuances), a general reserve for impairment of financial assets of $1,710 million (2024: $1,711 million) and
regulatory adjustments and deductions of -$1,711 million (2024: -$1,107 million).
",
"dimensions": {
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfControlledEntitiesExplanatory_D905912908_CY": {
"value": "24. Controlled entities
| The ultimate parent of the Group is ANZ Group Holdings Limited | | |
| Incorporated in | |
| Australia | |
| | Nature of Business |
| | Holding Company |
| The Group holds 100% of the voting interests in all controlled entities, unless noted otherwise. | | |
| The material controlled entities of the Group are: | | |
| Australia and New Zealand Banking Group Limited | Australia | Banking |
| SBGH Limited | Australia | Holding Company |
| Norfina Limited | Australia | Banking |
| SME Management Pty Limited | Australia | Banking |
| Norfina Covered Bond Trust | Australia | Finance |
| ANZ Bank (Vietnam) Limited | | |
| 1 | | |
| | Vietnam | Banking |
| ANZ Funds Pty. Ltd. | Australia | Holding Company |
| ANZ Bank (Kiribati) Limited | | |
| 1 | | |
| (75% ownership) | Kiribati | Banking |
| ANZ Bank (Samoa) Limited | | |
| 1 | | |
| | Samoa | Banking |
| ANZ Bank (Vanuatu) Limited | | |
| 2 | | |
| | Vanuatu | Banking |
| ANZ Holdings (New Zealand) Limited | | |
| 1 | | |
| | New Zealand | Holding Company |
| ANZ Bank New Zealand Limited | | |
| 1 | | |
| | New Zealand | Banking |
| ANZ Investment Services (New Zealand) Limited | | |
| 1 | | |
| | New Zealand | Funds Management |
| ANZ New Zealand (Int\u2019l) Limited | | |
| 1 | | |
| | New Zealand | Finance |
| ANZ New Zealand Investments Holdings Limited | | |
| 1 | | |
| | New Zealand | Holding Company |
| ANZ New Zealand Investments Limited | | |
| 1 | | |
| | New Zealand | Funds Management |
| ANZNZ Covered Bond Trust | | |
| 1,3 | | |
| | New Zealand | Finance |
| ANZ International Private Limited | | |
| 1 | | |
| | Singapore | Holding Company |
| ANZcover Insurance Private Ltd | | |
| 1 | | |
| | Singapore | Captive-Insurance |
| ANZ Lenders Mortgage Insurance Pty. Limited | Australia | Mortgage Insurance |
| ANZ Residential Covered Bond Trust | | |
| 3 | | |
| | Australia | Finance |
| Australia and New Zealand Bank (China) Company Limited | | |
| 1 | | |
| | China | Banking |
| Australia and New Zealand Banking Group (PNG) Limited | | |
| 1 | | |
| | Papua New Guinea | Banking |
| Institutional Securitisation Services Limited | Australia | Securitisation Manager |
| PT Bank ANZ Indonesia | | |
| 1 | | |
| (99% ownership) | Indonesia | Banking |
1. Audited by overseas KPMG firms \u2014 either as part of the Group audit, or for standalone financial statements as required.
2. Audited by Law Partners.
3. Not owned by the Group. Control exists as the Group retains substantially all the risks and rewards of the operations.
Changes to material controlled entities
Citizens Bancorp and ANZ Guam Inc. were officially deregistered on 14 May 2025.
Significant restrictions
Controlled entities that are subject to prudential regulation may be required to maintain minimum capital or other regulatory requirements which may, from
time to time, limit the entity\u2019s ability to transfer assets, pay dividends or make other capital distributions to the parent entity or to other entities in the Group.
The Group manages such restrictions within our risk management framework, as outlined in Note 17 Financial risk management and our capital
management strategy, as outlined in Note 23 Capital management.
As at 30 September 2025, restrictions on the ability of an entity within the Group to transfer assets, pay dividends or make other capital distributions to
other entities in the Group were not material to the liquidity or capital management of the Group.
Recognition and measurement
The Group\u2019s subsidiaries are those entities it controls through:
\u2022 being exposed to, or having rights to, variable returns from the entity; and
\u2022 being able to affect those returns through its power over the entity.
The Group assesses whether it has power over those entities by examining the Group\u2019s existing rights to direct the relevant activities of the
entity.
If the Group sells or acquires subsidiaries during the year, it includes their operating results in the Group results up to the date of disposal or
from the date of acquisition. When the Group\u2019s control ceases, it derecognises the assets and liabilities of the subsidiary, any related non-
controlling interest and other components of equity.
If the Group\u2019s ownership interest in a subsidiary changes in a way that does not result in a loss of control, then the Group accounts for that as
a transaction with equity holders in their capacity as equity holders.
All transactions between Group entities are eliminated on consolidation.
",
"dimensions": {
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory_E6_CY": {
"value": "25. Investment in associates
Significant associates of the Group are:
| | Ordinary share | | | |
| | interest | | | |
| | | | Carrying | |
| | | | amount $m | |
| Nam | | | | | |
| e of entity | Principal activity | | | | |
| | 2025 | 2024 | 2025 | 2024 |
| PT Bank Pan Indonesia Tbk (PT Panin) | Consumer and business bank | 39% | 39% | 1,140 | 1,415 |
| Total carrying value of associates | | | | | |
| 1 | | | | | |
| | | | | 1,140 | 1,415 |
1. Includes the impact of foreign currency translation recognised in the foreign currency translation reserve.
Financial information on significant associates
Summarised financial information of PT Panin is presented in the table below. The summarised financial information is based on the associates\u2019 IFRS
financial information and may require the use of unaudited financial information as PT Panin has a 31 December financial year end.
| PT Bank Pan |
| Indonesia Tbk |
| Principal place of business and country of incorporation | Indonesia |
| 2025 | 2024 |
| $m | $m |
| Summarised results | | |
| Operating income | 1,080 | 1,062 |
| Profit/(Loss) for the year | | |
| 283 | 218 |
| Other comprehensive income/(loss) | 76 | (41) |
| Total comprehensive income/(loss) | | |
| 359 | 177 |
| Less: Total comprehensive (income)/loss attributable to non\u2013controlling interests | (10) | (19) |
| Total comprehensive income/(loss) attributable to owners of associate | | |
| 349 | 158 |
| Summarised financial position | | |
| Total assets | | |
| 1 | | |
| | 19,708 | 20,616 |
| Total liabilities | | |
| 1 | | |
| | 16,697 | 16,078 |
| Total net assets | | |
| 1 | | |
| | 3,011 | 4,538 |
| Less: Non-controlling interests of associate | (336) | (353) |
| Net assets attributable to owners of associate | | |
| 2,675 | 4,185 |
| Reconciliation to carrying amount of Group's interest in associate | | |
| Carrying amount at the beginning of the year | 1,415 | 1,440 |
| Group's share of total comprehensive income/(loss) | | |
| 118 | 42 |
| Dividends received from associate | | |
| (37) | - |
| Foreign currency translation reserve adjustments | | |
| (71) | (67) |
| Impairment charges | | |
| 2 | | |
| | (285) | - |
| Carrying amount at the end of the year | | |
| 1,140 | 1,415 |
| Market value of Group's investment in associate | | |
| 3 | | |
| | 917 | 1,448 |
1. Includes market value adjustments (including goodwill) the Group made at the time of acquisition (and adjustments for any differences in accounting policies).
2. The Group recorded an impairment charge of $285 million in other operating income based on impairment assessments performed during 2025.
3. Market value is based on a price per share at reporting date and does not include any adjustments for the size of our holding.
Impairment assessment
The Group assesses the carrying value of its investment in associates for impairment indicators.
During the year, the Group identified an indicator of impairment as neither the market value of the investment in PT Panin (based on share price) nor the
value-in-use (VIU) calculation supported the carrying value of the investment. Accordingly, the Group recorded an impairment charge of $285 million to
bring the carrying value of the investment to its recoverable amount based on the outcome of the VIU calculation. The impairment is recognised in the
Group Centre division.
Recognition and measurement
An associate is an entity for which the Group has significant influence over its operati
ng and financial policies but which it does not control. The
Group accounts for associates using the equity method. Its investments in associates are carried at cost plus the post-acquisition share of
changes in the associate\u2019s net assets less accumulated impairments. Dividends the Group receives from associates are recognised as a
reduction in the carrying amount of the investment. The Group includes goodwill recognised by the associate in the carrying amount of the
investment. It does not individually test the goodwill incorporated in the associates carrying amount for impairment.
At least at each reporting date, the Group reviews investments in associates for any indication of impairment. If an indication of impairment
exists,
then the Group determines the recoverable amount of the associate using the higher of:
\u2022 the associate\u2019s fair value less cost of disposal; and
\u2022 its VIU.
We use a discounted cash flow methodology, and when applicable, other methodologies (such as capitalisation of earnings methodology), to
determine the recoverable amount when determining a VIU.
Key judgements and estimates
Significant management
judgment is required to determine the key assumptions underpinning the VIU calculation for PT Panin.
Factors that may change in subsequent periods and lead to potential future impairments, or reversals of prior impairments, include changes in
forecast earnings levels in the near and medium term and/or changes in the long-term growth forecasts, changes to required levels of
regulatory capital and the post-tax discount rate arising from changes in the risk premium or risk-free rates.
The key assumptions used in the VIU calculation are outlined below:
A
s
a
t
3
0
S
e
p
t
e
m
b
e
r
2
0
2
5
P
T
P
a
n
i
n
| Post-tax discount rate | |
| Terminal growth rate | |
| Expected earnings growth (compound annual growth rate \u2013 5 years) | |
| Common Equity Tier 1 ratio (5-year average) | |
| 13.7% |
| 5.1% |
| 7.7% |
| 12.8% |
The VIU calculations are sensitive to changes in the underlying assumptions with reasonably possible changes in key assumptions having a
positive or negative impact on the VIU outcome, and as such the recoverable amount of the investment.
\u2022 A change in the September 2025 post-tax discount rate by +/- 50bps would impact the VIU outcome for PT Panin by $(62 million)/$55
million;
\u2022 A change in the September 2025 terminal growth rate by +/- 25bps would impact the VIU outcome for PT Panin by $32 million/($20
million).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfStructuredEntitiesExplanatory_D71991160_CY": {
"value": "26. Structured entities
A Structured Entity (SE) is an entity that has been designed such that voting or similar rights are not the dominant factor in determining who controls the
entity. SEs are generally established with restrictions on their ongoing activities in order to achieve narrow and well-defined objectives.
SEs are classified as subsidiaries and consolidated when control exists. If the Group does not control an SE, then it is not consolidated. This note provides
information on both consolidated and unconsolidated SEs.
The Group\u2019s involvement with SEs is as follows:
| Type | Details |
| Securitisation | The Group establishes SEs to securitise customer loans and advances that it has originated, in order to diversify |
| sources of funding for liquidity management. Securitisation programs include customer loans and advances |
| assigned to bankruptcy remote SEs to provide either security for obligations payable on notes issued by the SEs |
| to external investors or create assets held by the Group eligible for repurchase agreements with applicable central |
| banks. |
| The Group retains control over these SEs and therefore they are consolidated. Refer to Note 27 Assets pledged, |
| collateral accepted, and financial assets transferred for further details. |
| The Group also establishes SEs on behalf of customers to securitise their loans or receivables. The Group may |
| manage these securitisation vehicles or provide liquidity or other support. Additionally, the Group may acquire |
| interests in securitisation vehicles set up by third parties through holding securities issued by such entities. In |
| limited circumstances where control exists, the Group consolidates the SE. |
| Covered bond issuances | Certain loans and advances have been assigned to bankruptcy remote SEs to provide security for issuances of |
| debt securities by the Group. The Group retains | control over these SEs and therefore they are consolidated. Refer |
| to Note 27 Assets pledged, collateral accepted | , and financial assets transferred for further details. |
| Structured finance arrangements | The Group is involved with SEs established: |
| \u2022 in connection with structured lending transactions to facilitate debt syndication and/or to ring-fence collateral; |
| and |
| \u2022 to own assets that are leased to customers in structured leasing transactions. |
| The Group may manage the SE, hold minor amounts of the SE\u2019s capital, or provide risk management products |
| (derivatives) to the SE. In most instances, the Group does not control these SEs. In limited circumstances where |
| control exists, the Group consolidates the SE. |
| Funds management activities | The Group is the scheme manager for a number of Managed Investment Schemes (MIS) in New Zealand. These |
| MIS are financed through the issue of units to investors and the Group considers them to be SEs. The Group\u2019s |
| interests in these MIS are limited to receiving fees for services or providing risk management products |
| (derivatives). These interests do not create significant exposures that would allow the Group to control the funds. |
| Therefore, these MIS are not consolidated. |
Consolidated structured entities
Financial or other support provided to consolidated structured entities
The Group provides financial support to consolidated SEs as outlined below.
Securitisation and covered bond
issuances
The Group provides lending facilities, derivatives and commitments to these SEs and/or holds debt instruments
hey have issued.
Structured finance arrangements The assets held by these SEs are normally pledged as collateral for financing provided. Certain consolidated SEs
are financed entirely by the Group while others are financed by syndicated loan facilities in which the Group is a
participant. The financing provided by the Group includes lending facilities where the Group\u2019s exposure is limited to
he amount of the loan and any undrawn amount. Additionally, the Group has provided Letters of Support to these
consolidated SEs confirming that the Group will not demand repayment of the financing provided for the ensuing
12-month period.
The Group did not provide any non-contractual support to consolidated SEs during the year (2024: nil). Other than as disclosed above, the Group does
not have any current intention to provide financial or other support to consolidated SEs.
Unconsolidated structured entities
Group\u2019s interest in unconsolidated structured entities
An \u2018interest\u2019 in an unconsolidated SE is any form of contractual or non-contractual involvement with an SE that exposes the Group to variability of returns
from the performance of that SE. These interests include, but are not limited to: holdings of debt or equity securities; derivatives that pass-on risks specific
to the performance of the SE, lending, loan commitments, financial guarantees, and fees from funds management activities.
For the purpose of disclosing interests in unconsolidated SEs:
\u2022
no disclosure is made if the Group\u2019s involvement is not more than a passive interest - for example: when the Group\u2019s involvement constitutes a typical
customer-supplier relationship. On this basis, exposures to unconsolidated SEs that arise from lending, trading and investing activities are not
considered disclosable interests - unless the design of the structured entity allows the Group to participate in decisions about the relevant activities
(being those that significantly affect the entity\u2019s returns).
\u2022
\u2018interests\u2019 do not include derivatives intended to expose the Group to market-risk (rather than performance risk specific to the SE) or derivatives
through which the Group creates, rather than absorbs, variability of the unconsolidated SE (such as purchase of credit protection under a credit default
swap).
The table below sets out the Group\u2019s interests in unconsolidated SEs together with the maximum exposure to loss that could arise from
those interests:
| Securitisation | | Structured finance | | Total | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m | $m | $m |
| On-balance sheet interests | | | | | | |
| Investment securities | 1,438 | 1,819 | - | - | 1,438 | 1,819 |
| Gross loans and advances | | | | | | |
| 12,008 | 11,447 | 48 | 23 | 12,056 | 11,470 |
| Total on-balance sheet | | | | | | |
| 13,446 | 13,266 | 48 | 23 | 13,494 | 13,289 |
| Off-balance sheet interests | | | | | | |
| Commitments (facilities undrawn) | 2,335 | 2,279 | - | - | 2,335 | 2,279 |
| Guarantees | | | | | | |
| 50 | 50 | - | - | 50 | 50 |
| Total off-balance sheet | | | | | | |
| 2,385 | 2,329 | - | - | 2,385 | 2,329 |
| Maximum exposure to loss | 15,831 | 15,595 | 48 | 23 | 15,879 | 15,618 |
In addition to the interests above, the Group earned funds management fees from unconsolidated investment funds of $188 million
(2024: $184 million) during the year.
The Group\u2019s maximum exposure to loss represents the maximum amount of loss that the Group could incur as a result of its involvement with
unconsolidated SEs if loss events were to take place - regardless of the probability of occurrence. This does not in any way represent the actual losses
expected to be incurred. Furthermore, the maximum exposure to loss is stated gross of the effects of hedging and collateral arrangements entered into to
mitigate the Group\u2019s exposure to loss.
The maximum exposure to loss has been determined as:
\u2022 the carrying amount of Investment securities measured at amortised cost; and
\u2022 the carrying amount plus the undrawn amount of any committed loans and advances.
The size of unconsolidated SEs is indicated by total assets which vary by SE with the largest single SE having a value of approximately $4.8 billion.
The Group did not provide any non-contractual support to unconsolidated SEs during the year (2024: nil) nor does it have any current intention to provide
financial or other support to unconsolidated SEs.
Sponsored unconsolidated structured entities
The Group may also sponsor unconsolidated SEs in which it has no disclosable interest.
For the purposes of this disclosure, the Group considers itself the \u2018sponsor\u2019 of an unconsolidated SE if it is the primary party involved in the design and
establishment of that SE and:
\u2022 the Group is the major user of that SE; or
\u2022 the Group\u2019s name appears in the name of that SE, or on its products; or
\u2022 the Group provides implicit or explicit guarantees of that SE\u2019s performance.
The Group has sponsored the ANZ PIE Fund in New Zealand, which invests only in deposits with ANZ Bank New Zealand. The Group does not provide any
implicit or explicit guarantees of the capital value or performance of investments in the ANZ PIE Fund. There was no income received from, nor assets
transferred to, this entity during the year.
Key judgements and estimates
Significant judgement is required in assessing whether the Group has control over Structured Entities. Judgement is required to determine the
existence of:
\u2022 power over the relevant activities (being those that significantly affect the entity\u2019s returns);
\u2022 exposure to variable returns of the entity; and
\u2022 the ability to use its power over the entity to affect the Group\u2019s returns.
",
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},
"fact_ifrs-full_DisclosureOfTransfersOfFinancialAssetsExplanatory_D837583437_CY": {
"value": "27. Assets pledged, collateral accepted, and financial assets transferred
Amounts presented as collateral paid and received in the Balance Sheet relate to derivative liabilities and derivative assets respectively. The terms and
conditions of those collateral agreements are included in the standard Credit Support Annex that forms part of the International Swaps and Derivatives
Association Master Agreement under which most of the Group\u2019s derivatives are executed. The following disclosures exclude these balances.
In the normal course of business the Group enters into transactions where it pledges or transfers financial assets directly to third parties or to SEs. These
transfers may result in the Group fully, or partially, derecognising those financial assets - depending on the Group\u2019s exposure to the risks and rewards or
control over the transferred assets. If the Group retains substantially all of the risks and rewards of a transferred asset, the transfer does not qualify for
derecognition and the asset remains on the Group\u2019s balance sheet in its entirety, with a corresponding liability recognised for proceeds from the transfer.
Securitisations
Net loans and advances include residential mortgages securitised under the Group\u2019s securitisation programs which are assigned to bankruptcy remote
SEs to provide security for obligations payable on the notes issued by the SEs. The holders of the issued notes have full recourse to the pool of residential
mortgages which have been securitised and the Group cannot otherwise pledge or dispose of the transferred assets. In some instances, the Group is
also the holder of the securitised notes issued by the SEs.
In addition, the Group is entitled to any residual income of the SEs and sometimes enters into derivatives with the SEs. The Group retains the risks and
rewards of the residential mortgages and continues to recognise the mortgages as financial assets and recognises an associated liability for the externally
issued notes. The securitised notes issued externally are included within debt issuances.
The Group is exposed to variable returns from its involvement with these securitisation SEs and has the ability to affect those returns through its power
over the SEs activities. The SEs are therefore consolidated by the Group.
Covered bonds
The Group operates various global covered bond programs to raise funding in its primary markets. Net loans and advances include residential mortgages
assigned to bankruptcy remote SEs associated with these covered bond programs. In respect of each program, a covered bond guarantor has
guaranteed payments of interest and principal pursuant to a guarantee which is secured over its assets, including these residential mortgages.
Substantially all of the assets of each covered bond guarantor consist of that covered bond guarantor\u2019s equitable interests in mortgage loans secured by
residential real estate.
The covered bond holders have dual recourse to the issuer and the cover pool of assets. The issuer cannot otherwise pledge or dispose of the
transferred assets, however, subject to legal arrangements it may repurchase and substitute assets as long as the required cover is maintained.
The Group is required to maintain the cover pool at a level sufficient to cover the bond obligations. In addition, the Group is entitled to any residual income
of the covered bond SEs (after all payments to the covered bond holders and external parties) and enters into derivatives with the SEs. The Group retains
the majority of the risks and rewards of the residential mortgages and continues to recognise the mortgages as financial assets and recognises an
associated liability for the externally issued covered bonds. The covered bonds issued externally are included within debt issuances.
The Group is exposed to variable returns from its involvement with the covered bond SEs and has the ability to affect those returns through its power over
the SEs activities. The SEs are therefore consolidated by the Group.
Repurchase agreements
Assets are charged or transferred as collateral to secure liabilities under repurchase agreements.
Where the Group sells securities subject to repurchase agreements and retains substantially all the risks and rewards of ownership, then those assets do
not qualify for derecognition. An associated liability is recognised in deposits and other borrowings for the consideration received from the counterparty.
Structured finance arrangements
The Group arranges funding for certain customer transactions through structured leasing. These transactions are recognised on the Group\u2019s Balance
Sheet as lease receivables or loans. At times, other financial institutions participate in the funding of these arrangements. This participation involves a
proportionate transfer of the rights to the assets recognised by the Group. The participating banks have limited recourse to the leased assets and related
proceeds. Where the Group continues to be exposed to substantially all of the risks and rewards of the transferred assets through a derivative or other
continuing involvement, the Group does not derecognise the lease receivable or loan. Instead, the Group recognises an associated liability representing its
obligations to the participating financial institutions.
The tables below set out the balances of assets transferred or pledged that do not qualify for derecognition, along with the associated liabilities.
| Securitisations | | | | | | | |
| 2,3 | | | | | | | |
| | | | Covered bonds | | | | | |
| | | | | Repurchase | | | |
| | | | | agreements | | | |
| | | | | | | Structured finance | |
| | | | | | | arrangements | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| Consolidated | | | | | | | | |
| $m | $m | $m | $m | $m | $m | $m | $m |
| Carrying amount of assets transferred | | | | | | | | |
| 1 | | | | | | | | |
| | 5,470 | 3,730 | 32,510 | 34,235 | 57,574 | 45,709 | 3 | 15 |
| Carrying amount of associated liabilities | 5,396 | 3,640 | 12,985 | 18,931 | 56,139 | 44,315 | 3 | 15 |
1. In addition to the assets noted in the above table, there were other carrying amount of assets pledged amounting to $7,199m (2024: $6,339m). This principally related to those pledged to central banks
as security for liabilities.
2. Does not include transfers to internal structured entities where there are no external investors.
3. The securitisation noteholders have recourse only to the pool of residential mortgages which have been securitised. The carrying value of securitised assets and the associated liabilities approximates
their fair value.
| Securitisations | | | | | | | |
| 2,3 | | | | | | | |
| | | Covered bonds | | | | | |
| | | | | Repurchase | | | |
| | | | | agreements | | | |
| | | | | | | Structured finance | |
| | | | | | | arrangements | |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
| The Company | $m | $m | $m | $m | $m | $m | $m | $m |
| Carrying amount of assets transferred | | | | | | | | |
| 1 | | | | | | | | |
| | 2,005 | 714 | 21,013 | 21,027 | 52,822 | 41,384 | - | - |
| Carrying amount of associated liabilities | 2,005 | 714 | 21,013 | 21,027 | 51,835 | 41,006 | - | - |
1. In addition to the assets noted in the above table, there were other carrying amount of assets pledged amounting to $7,047m (2024: $6,203m). This principally related to those pledged to central banks
as security for liabilities
2. Does not include transfers to internal structured entities where there are no external investors.
3. The securitisation noteholders have recourse only to the pool of residential mortgages which have been securitised. The carrying value of securitised assets and the associated liabilities approximates
their fair value.
Collateral accepted as security for assets
The Group has received collateral associated with various financial transactions. Under certain arrangements the Group has the right to sell, or to repledge,
the collateral received. These arrangements are governed by standard industry agreements.
The fair value of collateral we have received and that which we have sold or repledged is as follows:
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Fair value of assets which can be sold or repledged | | | | |
| 88,193 | 68,145 | 86,006 | 65,329 |
| Fair value of assets sold or repledged | 45,311 | 39,699 | 43,764 | 39,058 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransfersOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfDefinedContributionPlansExplanatory_D1531574544_CY": {
"value": "28. Superannuation and post-employment benefit obligations
Set out below is a summary of amounts recognised in the Balance Sheet in respect of the defined benefit superannuation schemes:
| Consolidated | | The Co | |
| | | mpany | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Defined benefit obligation and scheme assets | | | | |
| Present value of funded defined benefit obligations | (917) | (998) | (810) | (873) |
| Fair value of scheme assets | | | | |
| 1,101 | 1,150 | 956 | 1,003 |
| Net defined benefit asset | | | | |
| 184 | 152 | 146 | 130 |
| As represented in the Balance Sheet | | | | |
| Net liabilities arising from defined benefit obligations included in Payables and | | | | |
| other liabilities | | | | |
| (4) | (4) | (4) | (4) |
| Net assets arising from defined benefit obligations included in Other assets | | | | |
| 188 | 156 | 150 | 134 |
| Net defined benefit asset | | | | |
| 184 | 152 | 146 | 130 |
| Weighted average duration of the benefit payments reflected in the defined | | | | |
| benefit obligation (years) | | | | |
| 10.7 | 11.3 | 10.9 | 10.9 |
As at the most recent reporting dates of the schemes, the aggregate surplus of net market value of assets over the value of accrued benefits on a
funding basis was $123 million (2024: $71 million surplus). In 2025, the Group made defined benefit contributions totaling $2 million (2024: $2 million). It
expects to make contributions of approximately $2 million next financial year.
Governance of the schemes and funding of the defined benefit sections
The main defined benefit superannuation schemes in which the Group participates operate under trust law and are managed and administered on behalf
of the members in accordance with the terms of the relevant trust deed and rules and all relevant legislation. These schemes have corporate trustees,
which are wholly owned subsidiaries of the Group. The trustees are the legal owners of the assets, which are held separately from the assets of the
Group, and are responsible for setting investment policy and agreeing funding requirements with the employer through the triennial actuarial valuation
process.
The Group has defined benefit arrangements in Australia, Japan, New Zealand, Philippines, Taiwan and United Kingdom. The defined benefit section of the
ANZ Australian Staff Superannuation Scheme, the ANZ UK Staff Pension Scheme and the ANZ National Retirement Scheme in New Zealand are the three
largest plans. They have been closed to new members since 1987, 2004 and 1991 respectively. None of the schemes had a material deficit, or surplus,
at the last funding valuation. The Group has no present liability under any of the schemes\u2019 trust deeds to fund a deficit (measured on a funding basis). A
contingent liability of the Group may arise if any of the schemes were wound up.
On 24 June 2024, the trustees of the ANZ UK Staff Pension Scheme (Scheme) executed a GBP 455 million bulk annuity insurance policy. The insurance
policy was purchased using the existing assets of the Scheme. The transaction secured an insurance asset that fully matches pension liabilities of the
Scheme and is therefore measured at an amount that matches the insured scheme liabilities. The Group retains ultimate responsibility for the benefits
provided to the Scheme members. In accordance with AASB 119 Employee Benefits, the impact of this transaction was to record a remeasurement loss
of GBP 15 million in other comprehensive income.
Recognition and measurement
Defined benefit superannuation schemes
The Group operates a small number of defined benefit schemes. Independent actuaries calculate the liability and expenses related to
providing benefits to employees under each defined benefit scheme. They use the Projected Unit Credit Method to value the liabilities. The
Balance Sheet includes:
\u2022 a defined benefit liability if the obligation is greater than the fair value of the scheme\u2019s assets; and
\u2022 an asset (capped to its recoverable amount) if the fair value of the scheme\u2019s assets is greater than the obligation.
In each reporting period, the movements in the net defined benefit liability/asset are recognised as follows:
\u2022 the net movement relating to the current period\u2019s service cost, net interest on the defined benefit liability, past service costs and other costs
(such as the effects of any curtailments and settlements) as operating expenses;
\u2022 remeasurements of the net defined benefit liability/asset (which comprise actuarial gains and losses and return on scheme assets,
excluding interest income included in net interest) directly in retained earnings through other comprehensive income; and
\u2022 contributions of the Group directly against the net defined benefit position.
Defined contribution superannuation schemes
The Group operates a number of defined contribution schemes. It also contributes (according to local law, in the various countries in which it
operates) to Government and other plans that have the characteristics of defined contribution plans. The Group\u2019s contributions to these
schemes are recognised as personnel expenses when they are incurred
Key judgements and estimates
The main assumptions we use in valuing defined benefit obligations are listed in the table below. A change to any assumptions, or applying
different assumptions, could have an effect on the Statement of Other Comprehensive Income and Balance Sheet
.
| | | Sensitivity analysis | | |
| | | change in significant | | |
| | | assumptions | | |
| | | | Increase/(decrease) in | |
| | | | defined benefit obligation | |
| | | | 2025 | |
| | | | $m | |
| | | | | 2024 |
| | | | | $m |
| Consolidated | | | | | |
| 2025 | | | | |
| | 2024 | | | |
| Discount rate (% p.a.) | 1.3-5.65 | 1.5-5.35 | 0.5% increase | (45) | (45) |
| Future salary in | | | | | |
| creases (% p.a.) | 2.0-3.0 | 2.0-3.7 | | | |
| Future pension indexation | | | | | |
| In payment (% p.a.)/In deferment (% p.a.) | 2.0-3.0/2.5 | 2.3-3.3/2.8 | 0.5% increase | 35 | 36 |
| Life expectancy at age 60 for current pensioners | | | 1 year increase | 35 | 34 |
| \u2013 Males (years) | 26.4-27.7 | 26.3-28.4 | | | |
| \u2013 Females (years) | 29.3-30.1 | 29.3-30.3 | | | |
| | | Sensitivity analysis | | |
| | | change in significant | | |
| | | assumptions | | |
| | | | Increase/(decrease) in | |
| | | | defined benefit obligation | |
| | | | 2025 | |
| | | | $m | |
| | | | | 2024 |
| | | | | $m |
| The Co | | | | | |
| mpany | | | | | |
| 2025 | 2024 | | | |
| Discount rate (% p.a.) | 5.1-5.65 | 5.0-5.35 | 0.5% increase | (41) | (39) |
| Future salary increases (% p. | | | | | |
| a.) | 3.05 | 3.5 | | | |
| Future pension indexation | | | | | |
| In payment (% p.a.)/In deferment (% p.a.) | 2.6-3.0/2.5 | 2.6-3.3/2.8 | 0.5% increase | | |
| | | | 31 | |
| | | | | 30 |
| Life expectancy at age 60 for current pensioners | | | 1 year increase | | |
| | | | 31 | |
| | | | | 30 |
| \u2013 Males (years) | 26.4-27.7 | 26.3-28.4 | | | |
| \u2013 Females (years) | 29.3-29.8 | 29.3-30.3 | | | |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfEmployeeShareAndOptionPlanExplanatory_D1520041500_CY": {
"value": "29. Employee share and option plans
The Group operates a number of employee share and option schemes under the ANZ Employee Share Acquisition Plan and the ANZ Share Option Plan
which are operated by the Company. These are Group share-based payment arrangements under which shares in ANZGHL (ANZ shares) are allocated or
granted to employees of the Group.
ANZ Employee Share Acquisition Plan
ANZ Employee Share Acquisition Plan schemes that operated during 2025 and 2024 were the Deferred Share Plan and the Variable Pay to Shares (VPS)
Offer. The ANZ Incentive Plan (ANZIP) (the variable remuneration plan operating across the Group) has Short Term Variable Remuneration or Variable
Remuneration delivered under the Deferred Share Plan or ANZ Share Option Plan for eligible employees.
Deferred Share Plan
i) ANZ Incentive Plan (ANZIP) \u2013 Short Term Variable Remuneration (STVR) and Variable Remuneration (VR) \u2013 deferred shares
| Award Type | | | | |
| STVR (deferred shares) | | | |
| | STVR/VR historical (deferred | | |
| | shares) | | |
| | | VR (deferred shares) | |
| | | | VR historical (deferred |
| | | | shares) |
| Eligibility | | | | |
| Chief Executive Officer (CEO), Group Executive Committee | | | |
| (ExCo) and Group General Manager Internal Audit (GGM IA) | | | |
| 1 | | | |
| . | | | |
| | | All other employees (excluding select roles in the United | |
| | | Kingdom (UK)/China/Hong Kong (HK) | |
| | | 2 | |
| | | ) in countries where | |
| | | deferred shares may be granted instead of deferred share | |
| | | rights. | |
| Financial Year (FY) | | | | |
| of grant | | | | |
| 2024 and 2023 Performance | | | |
| and Remuneration Review | | | |
| (PRR): granted in FY25 & FY24 | | | |
| | Historical grants: on foot | | |
| | during FY25 & FY24 | | |
| | | Grants from 1 Oct 2023 | |
| | | including 2024 PRR: granted | |
| | | in FY25 & FY24 | |
| | | | 2023 PRR: granted in FY24 |
| | | | Historical grants: on foot |
| | | | during FY25 & FY24 |
| Grant approach | 50% of the CEO, ExCo and |
| GGM IA\u2019s Short Term Variable |
| Remuneration (STVR) deferred |
| as shares. |
| | 50% of the CEO\u2019s STVR, 25% |
| | of ExCo\u2019s Variable |
| | Remuneration (VR) (except for |
| | the Chief Risk Officer (CRO)), |
| | and 33% of the CRO and |
| | GGM IA\u2019s VR, deferred as |
| | shares. |
| | | If VR is at or exceeds AUD |
| | | 125,000, then 40% of total |
| | | VR amount is deferred as |
| | | shares. |
| | | | If VR is at or exceeds AUD |
| | | | 100,000, then 60% of total |
| | | | VR amount is deferred as |
| | | | shares. |
| Conditions | | | | |
| Deferred over years two and three, where year 1 includes the | | | |
| performance period (i.e., 1 October to 30 September). Granted | | | |
| in late November. | | | |
| | | Deferred over a minimum of | |
| | | four years (including the | |
| | | performance period), vesting | |
| | | no faster than on a pro-rata | |
| | | basis and only after two | |
| | | years (i.e., 33% year two, | |
| | | 33% year three, 34% year | |
| | | four). | |
| | | | Deferred over years two, |
| | | | three and four, where year 1 |
| | | | includes the performance |
| | | | period. Granted in late |
| | | | November. |
| Allocation value | Deferred shares granted | | | |
| based on the Volume | | | |
| Weighted Average Price | | | |
| (VWAP) of ANZ shares traded | | | |
| on the ASX in the five trading | | | |
| days leading up to and | | | |
| including 1 October. | | | |
| | Deferred shares granted based on the VWAP of ANZ shares traded on the ASX in the five | | |
| | trading days leading up to and including the date of grant. | | |
1.
All ANZGHL/ANZBGL Financial Accountability Regime (FAR) Accountable Executives.
2.
Specific deferral arrangements also exist under ANZIP for roles defined as specific country level Material Risk Takers (MRTs), in line with local regulatory requirements.
i) Exceptional circumstances
| Remuneration | |
| forgone | |
| In exceptional circumstances, we grant deferred shares to certain employees when they start with the Group to |
| compensate them for remuneration they have forgone from their previous employer. The vesting period generally |
| aligns with the remaining vesting period of the remuneration they have forgone, and therefore varies between grants. |
| Retention | We may grant deferred shares to high performing employees who are regarded as a significant retention risk to the |
| Group. |
iii) Further information
| Cessation | |
| Unless the Board |
| 1 |
| decides otherwise, employees forfeit their unvested deferred shares if they resign or are dismissed |
| for serious misconduct. The deferred shares may be held in trust beyond the deferral period. |
| Dividends | |
| Dividends are reinvested in the Dividend Reinvestment Plan. |
| Instrument | |
| Deferred share rights may be granted instead of deferred shares in some countries as locally appropriate (see deferred |
| share rights Section). |
| Expensing value (fair | |
| value) | |
| We expense the fair value of deferred shares on a straight-line basis over the relevant vesting period and we recognise |
| the expense as a share-based compensation expense with a corresponding increase in equity. Deferred shares are |
| expensed based on the one-day VWAP at the date of grant. |
| 2025 and 2024 grants | |
| During the 2025 year, we granted 1,441,744 deferred shares (2024: 2,863,800) with a weighted average allocation |
| value of $31.99 (2024: $24.45). |
| Downward adjustment | | |
| Deferred shares remain at risk and the Board has the discretion to adjust the number of deferred shares downwards, |
| including to zero at any time before the vesting date (malus), and limited to select employees |
| 2 |
| , recovery post vesting |
| (i.e., clawback). The Group\u2019s downward adjustment provisions are detailed in Section 5.5 of the 2025 Remuneration |
| Report. |
| Board discretion was exercised to apply malus to 144,946 deferred shares in 2025 (2024: to 4,138 deferred shares). |
1.
References to \u2018the Board\u2019 throughout this note means the Boards of ANZGHL and ANZBGL.
2.
Clawback applies to the CEO, ExCo and GGM IA (for awards granted in the 2023, 2024 and 2025 financial years), and to select senior employees in jurisdictions where clawback regulations apply
.
Variable Pay to Shares (VPS) Offer
| Eligibility, grant | |
| approach and | |
| conditions | |
| VPS provides employees in Australia the opportunity to receive up to $1,000 worth of ANZ shares with concessional |
| tax treatment (where criteria are met). All ANZ shares are held by a custodian or nominee appointed by the Trustee on |
| the Trustee\u2019s behalf and are restricted for 3 years. During this time employees benefit from dividend payments which |
| are reinvested through the Dividend Reinvestment Plan (DRP) and have voting entitlements. After the restriction period |
| has been reached the shares can sold or transferred. |
| Allocation value | |
| Granted based on the VWAP of ANZ shares traded on the ASX in the five trading days leading up to and including the |
| date of grant. |
| Expensing value | |
| (fair value) | |
| Expensed based on the one-day VWAP at the date of grant. |
| 2025 and 2024 grants | |
| During the 2025 year, we granted 48,084 shares on 22 November 2024 (2024: 51,619) at an issue price of $32.36 |
| (2024: $24.20). |
Expensing of the ANZ Employee Share Acquisition Plan
| Expensing value | |
| (fair value) | |
| The fair value of shares we granted during 2025 under the Deferred Share Plan and VPS Offer, measured as at the |
| date of grant of the shares, is $47.8 million (2024: $71.4 million) based on 1,489,828 shares |
| (2024: 2,915,419) with a weighted average VWAP of $32.06 (2024: $24.48). |
ANZ Share Option Plan
Allocation
We may grant selected employees options/rights which entitle them to acquire fully paid ordinary ANZ shares at a
fixed price at the time the options/rights vest. Voting and dividend rights will be attached to the ordinary shares
allocated on exercise of the options/rights.
Each option/right entitles the holder to one ordinary share subject to the terms and conditions imposed on grant.
Exercise price of options, determined in accordance with the rules of the plan, is generally based on the VWAP of the
shares traded on the ASX in the week leading up to and including the date of grant. For rights, the exercise price is nil.
Rules
Prior to the exercise of the option/right, if ANZ changes its share capital due to a bonus share issue, pro-rata new
share issue or reorganisation, the following adjustments are required:
\u2022 Issue of bonus shares - When the holder exercises their option, they are also entitled to be issued the number of
bonus shares they would have been entitled to had they held the underlying shares at the time of the bonus issue;
\u2022 Pro-rata share offer - We will adjust the exercise price of the option in the manner set out in the ASX Listing Rules;
and
\u2022 Reorganisation - In respect of rights, if there is a bonus issue or reorganisation of ANZ\u2019s share capital, then the
Board may adjust the number of rights or the number of underlying shares so that there is no advantage or
disadvantage to the holder.
Holders otherwise have no other entitlements to participate:
\u2022 in any new issue of ANZ securities before they exercise their options/rights; or
\u2022 in a share issue of a body corporate other than ANZ (such as a subsidiary).
Any portion of the award which vests may, at the Boards discretion, be satisfied by a cash equivalent payment rather
than shares.
Expensing value
(fair value)
We expense the fair value of options/rights on a straight-line basis over the relevant vesting period and we recognise
the expense as a share-based compensation expense with a corresponding increase in equity. Factors considered in
determining the fair value include: the market performance conditions, share price volatility, life of the instrument,
dividend yield, and share price at grant date.
Satisfying vesting
Any portion of the award of options/rights (that have met the applicable time and performance conditions) may be
satisfied by a cash equivalent payment rather than shares at Board discretion.
In financial year 2025, all deferred share rights were satisfied through a share allocation, other than 96,757 deferred
share rights (2024: 95,968) for which a cash payment was made.
2020 performance rights (PR), granted in December 2020, reached the end of their performance period in November
2024. Based on performance against hurdles, 25% of the PR vested. The remaining 75% of rights lapsed and
executives received no value from this proportion of the awards.
100% of the PR granted in late 2019 (2019 PR award) were lapsed, as the performance hurdles were not met when
tested in November 2023 \u2013 the end of the performance period.
Cessation
The provisions that apply if the employee\u2019s employment ends are in Section 8.1 of the 2025 Remuneration Report.
Downward adjustment
As per Deferred Share Plan.
Option plans that operated during 2025 and 2024
i) Long Term Variable Remuneration (LTVR) and Variable Remuneration (VR) - restricted rights (RR), performance rights (PR), and deferred share
rights (DSR)
| Award Type | LTVR (RR & PR) | LTVR / VR historical (PR) | ANZIP VR (DSR) | ANZIP historical VR (DSR) |
| Eligibility | CEO, ExCo and GGM IA | | | |
| 1 | | | |
| | CEO and ExCo | | |
| | 1 | | |
| | | | | |
| | | All other employees (excluding select roles in the | |
| | | UK/China/HK | |
| | | 2 | |
| | | ) in countries where DSR may be granted | |
| | | instead of deferred shares | |
| FY of grant | | | | |
| 2024 and 2023 PRR: granted in | | | |
| FY25 & FY24 | | | |
| | Historical grants: on foot during | | |
| | FY25 & FY24 | | |
| | | Grants from 1 Oct 2023 | |
| | | including 2024 PRR: | |
| | | granted in FY25 & FY24 | |
| | | | 2023 PRR: granted in FY24 |
| | | | Historical grants: on foot |
| | | | during FY25 & FY24 |
| Grant approach | | | |
| 50% of the CEO and ExCo\u2019s | | | |
| (except for the CRO) LTVR was | | | |
| received as RR and 50% as PR. | | | |
| 100% of the CRO and GGM | | | |
| IA\u2019s LTVR was received as RR. | | | |
| | 100% of the CEO\u2019s LTVR and | | |
| | 50% of ExCo\u2019s VR (except for | | |
| | the CRO who received 50% VR | | |
| | as DSR instead) was received | | |
| | as PR. | | |
| | | If VR is at or exceeds | |
| | | AUD 125,000, then 40% | |
| | | of total VR amount is | |
| | | deferred. | |
| | | | If VR is at or exceeds AUD |
| | | | 100,000, then 60% of total |
| | | | VR amount is deferred. |
| Conditions | | | | |
| RR and PR provide a right to | | | |
| acquire one ordinary ANZ share | | | |
| at nil cost \u2013 subject to time and | | | |
| performance conditions. | | | |
| Awarded subject to: | | | |
| \u2022 RR: pre grant assessment | | | |
| (risk-based measures) | | | |
| \u2022 RR and PR: shareholder | | | |
| approval at Annual General | | | |
| Meeting (AGM) for CEO | | | |
| award | | | |
| Performance condition tested at | | | |
| end of four-year performance | | | |
| period: | | | |
| \u2022 RR: pre vest assessment | | | |
| (risk-based measures) | | | |
| \u2022 PR: relative and absolute | | | |
| Total Shareholder Return | | | |
| (TSR) hurdles | | | |
| Deferral period | | | |
| 3 | | | |
| = four-year | | | |
| performance period | | | |
| (commencing 1 October) + | | | |
| holding period (which | | | |
| commences the day after end | | | |
| of performance period and | | | |
| finishes on the 4 | | | |
| th | | | |
| , 5 | | | |
| th | | | |
| or 6 | | | |
| th | | | |
| | | | |
| anniversary of grants (CEO only | | | |
| for year 6). | | | |
| Further details provided in | | | |
| Section 5.4 of the 2025 | | | |
| Remuneration Report. | | | |
| | Awarded at the end of the year | | |
| | subject to shareholder approval | | |
| | at AGM for CEO award. | | |
| | PR performance condition | | |
| | tested (relative and absolute | | |
| | TSR hurdles) at the end of four- | | |
| | year performance period. | | |
| | The four-year performance | | |
| | period commenced on 22 | | |
| | November to 21 November four | | |
| | years later. | | |
| | The deferral period is four years. | | |
| | Further details are provided in | | |
| | Section 5.2.3a of the 2021 | | |
| | Remuneration Report. | | |
| | | DSR provide a right to | |
| | | acquire one ordinary | |
| | | ANZ share at nil cost | |
| | | after a specified vesting | |
| | | period. | |
| | | Deferred over a | |
| | | minimum of four years | |
| | | (including the | |
| | | performance period), | |
| | | vesting no faster than on | |
| | | a pro-rata basis and only | |
| | | after two years (i.e., 33% | |
| | | year two, 33% year | |
| | | three, 34% year four). | |
| | | | DSR provide a right to |
| | | | acquire one ordinary ANZ |
| | | | share at nil cost after a |
| | | | specified vesting period. |
| | | | Deferred over years two, |
| | | | three and four, where year 1 |
| | | | includes the performance |
| | | | period. |
| Allocation value | | | | |
| Face value of ANZ shares traded on the ASX in the five trading | | | |
| days leading up to and including 1 October (beginning of the | | | |
| financial year). | | | |
| | | The fair value at the date of grant is used to determine | |
| | | the number of DSR to be allocated and is also used for | |
| | | expensing purposes. The fair value is adjusted for the | |
| | | absence of dividends during the vesting period. | |
1.
All ANZGHL/ANZBGL FAR Accountable Executives.
2.
Specific deferral arrangements also exist under ANZIP for roles defined as specific country level MRTs, in line with local regulatory requirements.
3.
A dividend equivalent payment (DEP) is paid in cash at the end of the relevant deferral period, but is only made to the extent that all or part of the underlying rights meet the relevant performance
condition and vest to the individual. Dividend equivalents accrue over the full deferral period for RR, and only during the holding period for PR.
| Award Type | LTVR (RR & PR) | LTVR / VR historical (PR) | ANZIP VR (DSR) | ANZIP historical VR (DSR) |
| Allocation timing | | | | |
| LTVR awarded around late November/December (subject to | | | | |
| shareholder approval for CEO). | | | | |
| | | Granted in late November. | |
| Start of FY | End of FY | | |
| 2025 grants | | | | |
| During 2025, we granted | | | |
| 253,852 RR and 206,950 PR | | | |
| (2024: 376,821 RR and | | | |
| 313,156 PR). | | | |
| | | During 2025, we granted 1,485,960 DSR (no | |
| | | performance hurdles) | |
| | | (2024: 3,588,912). | |
| Downward | | | | |
| adjustment | | | | |
| Board discretion was exercised to apply malus to 42,424 RR | | |
| and 209,743 PR in 2025 (2024: to nil RR and nil PR). | | |
| | | Board discretion was exercised to apply malus to 35,802 |
| | | deferred share rights in 2025 |
| | | (2024: nil). |
ii) Exceptional circumstances
Remuneration forgone
As per Deferred Share Plan in countries where DSR may be granted instead of deferred shares.
Retention
Options, deferred share rights, restricted rights and performance rights on issue
As at 7 November 2025, there were 456 holders of 4,666,946 DSR on issue, 13 holders of 993,664 RR on issue and 11 holders of 1,306,402 PR on
issue.
Options/rights movements
This table shows the options/rights over unissued ANZ shares and their related weighted average (WA) exercise prices as at the beginning and end of
2025 and the movements during 2025:
| Opening | | | | | |
| balance | | | | | |
| 1 Oct 2024 | Granted | Forfeited | | | |
| | | 1 | | | |
| | | | Expired | Exercised | |
| | | | | | Closing |
| | | | | | balance |
| | | | | | 30 Sep 2025 |
| Number of options/rights | | | | | | |
| 8,351,100 | 1,946,762 | (503,804) | 0 | (2,806,021) | 6,988,037 |
| WA exercise price | | | | | | |
| $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| WA closing share price | | | | | | $30.27 |
| WA remaining contractual life | | | | | | 1.9 years |
| WA exercise price of all exercisable | | | | | | |
| options/rights outstanding | | | | | | |
| | | | | | $0.00 |
| Outstanding number of exercisable | | | | | | |
| options/rights | | | | | | |
| | | | | | 140,580 |
1.
Refers to any circumstance where equity can be forfeited (for example on cessation, downward adjustment or performance conditions not met).
This table shows the options/rights over unissued ANZ shares and their related weighted average exercise prices as at the beginning and end of 2024
and the movements during 2024:
| Opening | | | | | |
| balance | | | | | |
| 1 Oct 2023 | Granted | Forfeited | | | |
| | | 1 | | | |
| | | | Expired | Exercised | |
| | | | | | Closing |
| | | | | | balance |
| | | | | | 30 Sep 2024 |
| Number of options/rights | 6,719,516 | 4,278,889 | (632,985) | 0 | (2,014,320) | 8,351,100 |
| WA exercise price | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| WA closing share price | | | | | | |
| | | | | | $27.34 |
| WA remaining contractual life | | | | | | 1.8 years |
| WA exercise price of all exercisable | | | | | | |
| options/rights outstanding | | | | | | |
| | | | | | $0.00 |
| Outstanding number of exercisable | | | | | | |
| options/rights | | | | | | |
| | | | | | 118,965 |
1. Refers to any circumstance where equity can be forfeited (for example on cessation, downward adjustment or performance conditions not met).
All of the shares issued as a result of the exercise of options/rights during 2025 and 2024, were issued at a nil exercise price.
As at the date of the signing of the Directors\u2019 Report on 7 November 2025:
\u2022 no options/rights over ordinary shares have been granted since the end of 2025; and
\u2022 no shares have been issued as a result of the exercise of options/rights since the end of 2025.
Fair value assumptions
When determining the fair value, we apply the standard market techniques for valuation, including Monte Carlo and/or Black Scholes pricing models. We
do so in accordance with the requirements of AASB 2 Share-based Payments. The models take into account early exercise of vested equity, non-
transferability and internal/external performance hurdles (if any).
The table below shows the significant assumptions we used as inputs into our fair value calculation of instruments granted during the period. We present
the values as weighted averages, but the specific values we use for each allocation are the ones we use for the fair value calculation.
| 2025 | | | | | |
| | | | 2024 | | |
| Deferred | | | | | |
| share | | | | | |
| rights | | | | | |
| | Restricted | | | | |
| | rights | | | | |
| | | Performance | | | |
| | | rights | | | |
| | | | Deferred | | |
| | | | share | | |
| | | | rights | | |
| | | | | Restricted | |
| | | | | rights | |
| | | | | | Performance |
| | | | | | rights |
| Exercise price ($) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Share closing price at grant date ($) | 32.28 | 32.29 | 32.26 | 24.38 | 24.60 | 24.66 |
| Expected volatility of ANZ share price (%) | | | | | | |
| 1 | | | | | | |
| | 17.5 | 17.5 | 17.5 | 19.98 | 20.0 | 20.0 |
| Equity term (years) | 2.1 | 6.5 | 6.5 | 2.1 | 6.6 | 6.6 |
| Vesting period (years) | 2.0 | 4.5 | 4.5 | 2.0 | 4.6 | 4.6 |
| Expected life (years) | 2.0 | 4.5 | 4.5 | 2.0 | 4.6 | 4.6 |
| Expected dividend yield (%) | 5.7 | 5.7 | 5.8 | 6.5 | 6.5 | 6.5 |
| Risk free interest rate (%) | 4.04 | 4.12 | 4.13 | 4.18 | 4.05 | 4.03 |
| Fair value ($) | 28.86 | 25.15 | 11.70 | 21.44 | 18.44 | 10.32 |
1. Expected volatility represents a measure of the amount by which ANZ\u2019s share price is expected to fluctuate over the life of the rights. The measure of volatility used in the model is the annualised
standard deviation of the continuously compounded rates of return on the historical share price over a defined period of time preceding the date of grant. This historical average annualised volatility is
then used to estimate a reasonable expected volatility over the expected life of the rights.
Satisfying equity awards
All shares underpinning equity awards may be purchased on market, reallocated or be newly issued shares, or a combination.
The equity we purchased on market during 2025 (either under the ANZ Employee Share Acquisition Plan and the ANZ Share Option Plan, or to satisfy
options or rights) for all employees amounted to 3,982,873 shares at an average price of $31.64 per share (2024: 5,211,778 shares at an average price
of $24.17 per share).
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"fact_ifrs-full_DisclosureOfRelatedPartyExplanatory_E115_CY": {
"value": "30. Related party disclosures
Key Management Personnel compensation
Key Management Personnel (KMP) are Directors of ANZBGL (whether executive directors or otherwise), and those personnel with a key responsibility for
the strategic direction and management of the Group (i.e., members of the Group Executive Committee (ExCo)) who have Financial Accountability Regime
(FAR) accountability and who report to the CEO. KMP compensation included within total personnel expenses in Note 4 Operating expenses is as follows:
| Consolidated | |
| 2025 | 2024 |
| | 1 |
| | | |
| $'000 | $'000 |
| Short-term benefits | | |
| 18,070 | 20,017 |
| Post-employment benefits | 633 | 572 |
| Other long-term benefits | | |
| 147 | 280 |
| Termination benefits | | |
| 2,541 | - |
| Share-based payments | | |
| 17,335 | 11,199 |
| Total | | |
| 38,726 | 32,068 |
1. Includes former disclosed KMP until the end of their employment.
Key Management Personnel loan transactions
Loans made to KMP are made in the ordinary course of business and on normal commercial terms and conditions that are no more favourable than those
given to other employees or customers, including the term of the loan, security required and the interest rate. No amounts have been written off during the
period, or individual provisions raised in respect of these balances. Details of the terms and conditions of lending products can be found on anz.com. The
aggregate balance of loans (including credit card balances) made, guaranteed or secured, and undrawn facilities to KMP including their related parties,
were as follows:
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $'000 | $'000 | $'000 | $'000 |
| Loans advanced | | | | |
| 1 | | | | |
| 22,800 | 14,064 | 21,694 | 12,906 |
| Undrawn facilities | | | | |
| 1 | | | | |
| 2,220 | 2,203 | 2,116 | 1,995 |
| Interest charged | | | | |
| 2 | | | | |
| 813 | 1,078 | 743 | 778 |
1. Balances are as at balance date (for KMP in office at balance date) or at the date of cessation of former KMP. Comparative balances have been adjusted for balances relating to new KMP, or KMP who
departed in the prior year.
2. Interest charged is for all KMP\u2019s during the period.
Key Management Personnel holdings of ANZ securities
KMP, including their related parties, held the Company\u2019s subordinated debt and shares, share rights and options over shares in ANZGHL directly, indirectly
or beneficially as shown below
:
| Consolidate | |
| d | |
| 2025 | 2024 |
| Number | Number |
| Shares, options and rights | | |
| 1 | | |
| | 3,355,638 | 3,600,849 |
| Subordinated debt | | |
| 1 | | |
| | 11,331 | 11,040 |
1.
Balances are as at balance date (for KMP in office at balance date) or at the date of cessation of former KMP. Comparative balances have been adjusted for balances relating to new KMP, or KMP who
departed in the prior year.
Other transactions of Key Management Personnel and their related parties
The aggregate of deposits of KMP and their related parties with the Group were $31 million (2024: $26 million) and with the Company were $27 million
(2024: $23 million).
Other transactions with KMP and their related parties include amounts paid to the Group in respect of investment management service fees, brokerage
and bank fees and charges. The Group has reimbursed KMP for the costs incurred for security and secretarial services associated with the performance
of their duties. These transactions are conducted on normal commercial terms and conditions no more favourable than those given to other employees or
customers. Gifts were provided to KMP, including on their retirement, amounting to $9,005 during the year (2024: $7,005).
Associates
We disclose significant associates in Note 25 Investments in associates. During the course of the financial year, transactions conducted with all associates
were on terms equivalent to those made on an arm\u2019s length basis.
| Consolidated | | | The Company |
| 2025 | 2024 | 2025 | 2024 |
| $'000 | $'000 | $'000 | $'000 |
| Amounts receivable from associates | | | | |
| 14 | 19 | - | - |
| Amounts payable to associates | 1,197 | 1,064 | - | - |
| Interest revenue from associates | | | | |
| - | - | - | - |
| Interest expense to associates | | | | |
| 55 | 76 | - | - |
| Other revenue from associates | | | | |
| - | - | - | - |
| Other expenses paid to associates | | | | |
| 2,404 | 2,933 | - | - |
| Dividend income from associates | | | | |
| 36,741 | 13,771 | - | - |
| Undrawn facilities | | | | |
| 1 | | | | |
| | 914 | 962 | - | - |
1. Comparatives have been amended to include unutilised limits from credit cards.
There have been no material guarantees given or received. No amounts receivable from associates have been written-off during the period, nor individual
provisions raised in respect of these balances.
Subsidiaries
We disclose material controlled entities in Note 24 Controlled entities. During the financial year, subsidiaries conducted transactions with each other and
with associates on terms equivalent to those on an arm\u2019s length basis. As at 30 September 2025, we consider all outstanding amounts on these
transactions to be fully collectible.
Other intragroup transactions include providing management and administrative services, staff training, data processing and technology facilities, transfer
of tax losses, and the leasing of premises and equipment. The Company also issued letters of comfort and guarantees in respect of certain subsidiaries in
the normal course of business.
Related entities
Transactions with related entities include leasing arrangements, funding activities, deposits and tax funding arrangements.
These transactions are conducted on terms equivalent to those on an arm\u2019s length basis. As at 30 September 2025, we consider all outstanding amounts
on these transactions to be fully recoverable.
The following balances with related ANZ Group entities were outstanding at 30 September:
| 2025 | |
| $m | |
| | 2024 |
| | $m |
| Amounts due from ultimate controlling entity | - | |
| | 36 |
| Amounts due from other related entities | 630 | |
| | 755 |
| Amounts due to ultimate controlling entity | 3 | |
| | 10 |
| Amount due to parent entity | - | |
| | 47 |
| Amounts due to other related entities | 311 | |
| | 315 |
| Deposits from ultimate controlling entity | 1,029 | |
| | 1,258 |
| Deposits from other related entities | 135 | |
| | 165 |
| Undrawn facilities for other related entities | 122 | 105 |
The following transactions
occurred with related ANZ Group entities:
| 2025 | |
| $m | |
| | 2024 |
| | $m |
| Dividend paid to parent entity | | |
| 4,580 | 5,267 |
| Capital return to parent entity | | |
| - | 2,039 |
| Interest paid to ultimate controlling entity | | |
| 44 | 28 |
| Interest paid to other related entities | | |
| 54 | 45 |
| Other expenses paid to other related entities | | |
| 19 | 7 |
| Interest received from other related entities | | |
| 62 | 64 |
| Other revenue received from other related entities | | |
| 27 | 34 |
In addition, ANZBGL has right-of-use assets of $49
8 million (2024: $536 million) and lease liabilities of $618 million (2024: $672 million) with ANZ Group
Services Pty Ltd at 30 September 2025. For the year ended 30 September 2025, the associated depreciation on the right-of-use assets was $37 million
(2024: $43 million) and interest paid on the lease liabilities was $36 million (2024: $29 million) (the interest paid on lease liabilities has been included in the
table above within interest paid to other related entities).
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"fact_ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_E24_CY": {
"value": "31. Commitments, contingent liabilities and contingent assets
Credit related commitments and contingencies
| Consolidated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $m | $m | $m | $m |
| Contract amount of: | | | | |
| Undrawn facilities | | | | |
| 1 | | | | |
| | 193,177 | 184,890 | 156,746 | 149,577 |
| Guarantees and letters of credit | | | | |
| 21,514 | 22,509 | 19,367 | 19,515 |
| Performance related contingencies | | | | |
| 27,403 | 26,501 | 25,854 | 25,944 |
| Total | | | | |
| 242,094 | 233,900 | 201,967 | 195,036 |
1. 2024 was restated to exclude commitments that can be unconditionally cancelled at any time without notice to align to current period presentation
Undrawn facilities
The majority of undrawn facilities are subject to customers maintaining specific credit and other requirements or conditions. Many of these facilities are
expected to be only partially used, and others may never be used at all. As such, the total of the nominal principal amounts is not necessarily
representative of future liquidity risks or future cash requirements. Based on the earliest date on which the Group may be required to pay, the full amount
of undrawn facilities for the Group mature within 12 months.
Guarantees, letters of credit and performance related contingencies
Guarantees, letters of credit and performance related contingencies relate to transactions that the Group has entered into as principal.
Letters of credit involve the Group issuing letters of credit guaranteeing payment in favour of an
exporter. They are secured against an underlying
shipment of goods or backed by a confirmatory letter of credit from another bank.
Performance-related contingencies are liabilities that oblige the Group to make
payments to a third party if the customer fails to fulfil its non-monetary
obligations under the contract.
To reflect the risks associated with these transactions, we apply the
same credit origination, portfolio management and collateral requirements that we
apply to loans. The contract amount represents the maximum potential amount that we could lose if the counterparty fails to meet its financial obligations.
As the facilities may expire without being drawn upon, the notional amounts do not necessarily reflect future cash requirements. Based on the earliest date
on which the Group may be required to pay, the full amount of guarantees and letters of credit and performance-related contingencies for the Group
mature within 12 months.
Contingent liabilities and contingent assets
There are outstanding court proceedings, claims and possible claims for and against the Group. Where relevant, expert legal advice has been obtained
and, in the light of such advice, provisions (refer to Note 21 Other provisions) and/or disclosures as deemed appropriate have been made. In some
instances we have not disclosed the estimated financial impact of the individual items either because it is not practicable to do so or because such
disclosure may prejudice the interests of the Group.
A description of the contingent liabilities and contingent assets as at 30 September 2025 is set out below.
Contingent liabilities
Regulatory and customer exposures
The Group regularly engages with its domestic and international regulators and other statutory and supervisory bodies. The nature of these regulatory
interactions can be wide ranging and include regulatory investigations, surveillance and reviews, reportable situations, formal and informal inquiries and
regulatory supervisory activities in Australia, New Zealand and globally. The Group also receives notices and requests for information from its regulators
and other bodies from time to time as part of both industry-wide and Group-specific reviews and makes disclosures to its regulators at its own instigation.
There has been a recent increase in the number of matters on which the Group has engaged with its regulators. Recent interactions relate to matters
including:
\u2022 markets transactions and data reporting;
\u2022 the ASIC Matters Resolution Program within Australia Retail, which covers a range of areas, specifically: ANZ\u2019s Online Saver product, hardship
processes, deceased estates, breach reporting, event management, customer remediation and complaints;
\u2022 anti-money laundering and counter-terrorism financing obligations, processes and procedures;
\u2022 Common Reporting Standard and Foreign Account Tax Compliance Act obligations, processes and reporting; and
\u2022 non-financial risk (NFR) management practices including the application of interest and fees on certain products and the financial accountability
regime.
The possible exposures associated with the Group\u2019s regulatory interactions may include civil enforcement actions, criminal proceedings, fines and
penalties, imposition of capital or liquidity requirements, customer remediation, the requirement to conduct independent reviews, sanctions or the exercise
of other regulatory powers.
There may also be exposures to customers, third parties and shareholders which are additional to any regulatory exposures. These could include class
actions or claims for compensation or other remedies.
The outcomes and total costs associated with these possible regulatory, customer and other exposures remain uncertain.
Non-financial risk management enforceable undertaking
On 3 April 2025, the Group announced it had entered into a court enforceable undertaking (CEU) with APRA for matters relating to NFR management
practices and risk culture across the Group and accepted an additional operational risk capital overlay of $250 million.
The CEU followed ongoing conversations between the Group and APRA regarding APRA\u2019s concerns about the Group\u2019s NFR management practices and
risk culture. It also followed the emergence of issues in ANZBGL\u2019s Global Markets business which led to APRA in August 2024 expressing its concerns
about the Group\u2019s NFR uplift program of work.
As part of the CEU agreed with APRA, the Group appointed an independent reviewer to conduct an enterprise-wide independent review to identify the
root causes and behavioural drivers of shortcomings in ANZ\u2019s NFR management practices and NFR culture. On 30 September 2025, ANZ submitted its
Root Cause Remediation Plan (RCRP) to APRA as required by the CEU. ANZ has appointed Promontory to provide independent assurance of its progress
against the RCRP.
The CEU provides that upon any breach of the terms of the CEU, APRA may take regulatory action as it considers appropriate in the circumstances,
including action under section 18A of the Banking Act 1959 (Cth).
ASIC settlement on Australian Markets and Retail matters
In September 2025, the Company entered into an agreement with the Australian Securities and Investments Commission (ASIC) to resolve five matters
within its Australian Markets and Australia Retail businesses that were the subject of separate regulatory investigations. Under the agreement, which
requires Federal Court approval, the Company is subject to the following penalties:
\u2022 $85 million for the Company\u2019s role as duration manager in the execution of a 2023 issuance of 10-year Treasury Bonds by the Australian Office of
Financial Management (AOFM);
\u2022 $40 million for submitting inaccurate monthly secondary bond turnover data to the AOFM over almost a two-year period, making a false or misleading
annual attestation to the AOFM in relation to that data and failing to lodge a report with ASIC in respect of those inaccuracies;
\u2022 $40 million for its failure to pay acquisition bonus interest on certain Online Saver accounts and displaying inaccurate rates;
\u2022 $40 million for breaching its obligations in relation to its handling of customer hardship notices; and
\u2022 $35 million relating to breaches of its obligations concerning deceased estates.
A provision has been recognised for expected costs associated with these matters as at 30 September 2025. While the penalties expressed above have
been submitted to the Court by the Company and ASIC on an agreed basis, the Court must satisfy itself that the submitted penalty is appropriate. The
Court has power to order the agreed penalty or a different penalty.
South African rate action
In February 2017, the South African Competition Commission commenced proceedings against local and international banks including the Company
alleging breaches of the cartel provisions of the South African Competition Act in respect of trading in the South African rand. The potential civil penalty or
other financial impact is uncertain.
Onepath superannuation litigation
In December 2020, a class action was brought against OnePath Custodians, OnePath Life and the Company alleging that OnePath Custodians breached
its obligations under superannuation legislation, and its duties as trustee, in respect of superannuation investments and fees. The claim also alleges that
the Company was involved in some of OnePath Custodians\u2019 investment breaches. An agreement to settle the claim was reached in October 2024. The
Company will contribute $14 million to the settlement, which is covered by existing provisions held at 30 September 2025. The settlement is without
admission of liability and remains subject to court approval.
New Zealand loan information litigation
In September 2021, a representative proceeding was brought against ANZ Bank New Zealand Limited, alleging breaches of disclosure requirements
under consumer credit legislation in respect of variation letters sent to certain loan customers. ANZ Bank New Zealand Limited is defending the allegations.
Security recovery actions
Various claims have been made or are anticipated, arising from security recovery actions taken to resolve impaired assets. These claims will be defended.
Warranties, indemnities and performance management fees
The Group has provided warranties, indemnities and other commitments in favour of the seller/purchaser and other persons in connection with various
acquisitions/disposals of businesses and assets and other transactions, covering a range of matters and risks. It is exposed to claims under those
warranties, indemnities and commitments, some of which are currently active. The outcomes and total costs associated with these exposures remain
uncertain.
The Group has entered an arrangement to pay performance management fees to external fund managers in the event predetermined performance
criteria are satisfied in relation to certain Group investments. The satisfaction of the performance criteria and associated performance management fee
remains uncertain.
Clearing and settlement obligations
Certain group companies have a commitment to comply with rules governing various clearing and settlement arrangements which could result in a credit
risk exposure and loss if another member institution fails to settle its payment clearing activities. The Group\u2019s potential exposure arising from these
arrangements is unquantifiable in advance.
Certain group companies hold memberships of central clearing houses, including ASX Clear (Futures), London Clearing House (LCH) SwapClear, Korea
Exchange (KRX), Hong Kong Exchange (HKEX), the Clearing Corporation of India, Taiwan Futures Exchange and the Shanghai Clearing House. These
memberships allow the relevant group company to centrally clear derivative instruments in line with cross-border regulatory requirements. Common to all
of these memberships is the requirement for the relevant group company to make default fund contributions. In the event of a default by another
member, the relevant group company could potentially be required to commit additional default fund contributions which are unquantifiable in advance.
Parent entity guarantees
Certain group companies have issued letters of comfort and guarantees in respect of certain subsidiaries in the normal course of business. Under these
letters and guarantees, the issuing entity undertakes to ensure that those subsidiaries continue to meet their financial obligations, subject to certain
conditions including that the subsidiary remains a controlled entity.
Contingent assets
National Housing Bank
The Company is pursuing recovery of the proceeds of certain disputed cheques which were credited to the account of a former Grindlays customer in
the early 1990s.
The disputed cheques were drawn on the National Housing Bank (NHB) in India. Proceedings between Grindlays and NHB concerning the proceeds of the
cheques were resolved in early 2002.
Recovery is now being pursued from the estate of the Grindlays customer who received the cheque proceeds. Any amounts recovered are to be shared
between the Company and NHB.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_E7_CY": {
"value": "32. Auditor fees
| Consol | | | |
| idated | | The Company | |
| 2025 | 2024 | 2025 | 2024 |
| $\u2019000 | $\u2019000 | $\u2019000 | $\u2019000 |
| KPMG Australia | | | | |
| Audit or review of financial reports | 14,923 | 11,016 | 12,304 | 10,486 |
| Audit-related services | | | | |
| 1 | | | | |
| | | | | |
| 5,643 | 4,597 | 4,533 | 4,528 |
| Non-audit services | | | | |
| 2 | | | | |
| | | | | |
| 168 | 27 | 168 | 27 |
| Total | | | | |
| 3 | | | | |
| | | | | |
| 20,734 | 15,640 | 17,005 | 15,041 |
| Overseas related practices of KPMG Australia | | | | |
| Audit or review of financial reports | 6,163 | 5,930 | 2,223 | 2,058 |
| Audit-related services | | | | |
| 1 | | | | |
| | | | | |
| 2,303 | 2,191 | 1,022 | 809 |
| Non-audit services | | | | |
| 2 | | | | |
| | | | | |
| 96 | 153 | - | - |
| Total | | | | |
| 8,562 | 8,274 | 3,245 | 2,867 |
| Total auditor fees | | | | |
| 4 | | | | |
| | | | | |
| 29,296 | 23,914 | 20,250 | 17,908 |
1.
Group audit-related services comprise prudential and regulatory services of $5.29 million (2024: $4.16 million), comfort letters $0.64 million (2024: $0.72 million) and other services $2.02 million (2024:
$1.91 million).
Company audit-related services comprise prudential and regulatory services of $3.94 million (2024: $3.76 million), comfort letters $0.59 million (2024: $0.68 million) and other services $1.03 million
(2024: $0.90 million).
2.
The nature of non-audit services for the Group includes methodology, procedural/operational and administrative reviews. Further details are provided in the Directors\u2019 Report.
3.
Inclusive of goods and services tax.
4.
Total auditor fees do not include fees paid to other audit firms where KPMG is in a joint audit arrangement or not the auditor for the Group amounting to $0.76 million (2024: $0.80 million).
Total auditor fees do not include fees paid to other audit firms where KPMG is in a joint audit arrangement or not the auditor for the Company amounting to $0.49 million (2024: $0.56 million).
The Group\u2019s Policy allows KPMG Australia or any of its related practices to provide assurance and other audit-related services that, while outside the
scope of the statutory audit, are consistent with the role of an external auditor. These include regulatory and prudential reviews requested by regulators
such as APRA. Any other services that are not audit or audit-related services are non-audit services. The Policy allows certain non-audit services to be
provided where the service would not contravene auditor independence requirements. KPMG Australia or any of its related practices may not provide
services that are perceived to be in conflict with the role of the external auditor or breach auditor independence. These include consulting advice and
subcontracting of operational activities normally undertaken by management, and engagements where the external auditor may ultimately be required to
express an opinion on its own work.
",
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"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"fact_anz_DisclosureOfPendingOrganisationalChangesImpactingFutureReportingPeriodsExplanatory_D338396772_CY": {
"value": "33.
Suncorp Bank acquisition
On 31 July 2024, the Group acquired 100% of the shares in SBGH Limited, the immediate holding company of Norfina Limited (formerly known as
Suncorp-Metway Limited, and trading as Suncorp Bank).
During 2025, the Group completed its purchase price allocation (PPA), to identify and measure the assets acquired and liabilities assumed at acquisition
date. The significant adjustments to provisionally determined balances arising from the PPA exercise included the recognition of core deposit and brand
intangible assets, fair value adjustments to gross loans and advances to reflect changes in interest rates and credit since loan origination, provisions for
contingent liabilities and related indemnities and related deferred tax balances with a corresponding decrease to goodwill of $56 million. The final goodwill
balance of $1,346 million is attributable to the assembled workforce and expected synergies arising from the economies of scale from the integration and
consolidation of platforms and funding benefits. It will not be deductible for tax purposes.
The core deposit intangible was valued at $633 million under a discounted cash flow approach using a multi-period excess earnings model to calculate
the present value of the funding costs savings obtained, comparing the difference between the cost of existing core deposits and the cost of alternative
sources of funding over the expected life of the core deposit base. The discount rates used were calculated using the cost of capital plus a risk premium.
The value of the core deposit intangible asset is influenced by its estimated lifespan and by fluctuations in the estimated costs of alternative funding
options. The asset will be amortised over its expected life of 6 years.
The table below sets out the PPA adjustments recognised in respect of the 31 July 2024 acquisition balance sheet. Prior periods have not been restated.
| Provisional | | |
| | Adjus | |
| | tments | |
| | | Final |
| Assets acquired and liabilities assumed as at acquisition date | $m | $m | |
| | | $m |
| Assets | | | |
| Cash and cash equivalents | 1,333 | - | 1,333 |
| Collateral paid | 80 | - | |
| | | 80 |
| Trading assets | 2,307 | - | |
| | | 2,307 |
| Derivative financial instruments | 310 | - | |
| | | 310 |
| Investment securities | 9,920 | - | |
| | | 9,920 |
| Gross loans and advances | 69,745 | (198) | |
| | | 69,547 |
| Deferred tax assets | 48 | (48) | |
| | | - |
| Intangible assets | 103 | 685 | |
| | | 788 |
| Other assets | 431 | 11 | |
| | | 442 |
| Total assets | 84,277 | 450 | |
| | | 84,727 |
| Liabilities | | | |
| Collateral received | 48 | - | 48 |
| Deposits and other borrowings | 62,438 | (1) | |
| | | 62,437 |
| Derivative financial instruments | 279 | - | |
| | | 279 |
| Deferred tax liabilities | - | 269 | |
| | | 269 |
| Payables and other liabilities | 731 | (6) | |
| | | 725 |
| Provisions | 89 | 142 | |
| | | 231 |
| Debt issuances | 15,847 | (10) | |
| | | 15,837 |
| Total liabilities | 79,432 | 394 | |
| | | 79,826 |
| Net assets acquired | 4,845 | 56 | 4,901 |
| Cash consideration paid | | | |
| 1 | | | |
| | 6,247 | - | 6,247 |
| Goodwill | 1,402 | (56) | |
| | | 1,346 |
1. The cash consideration of $6,247 million includes payment for Suncorp Bank\u2019s Tier 2 notes ($606 million) and Capital Notes ($564 million).
Recognition and measurement
Business combinations are accounted for using the acquisition method of accounting. The cost of acquisition is measured at the fair value
of the transferred consideration, including where relevant, any contingent consideration. Acquisition-related costs are expensed when
incurred. Identifiable assets and liabilities, along with contingent consideration, are valued at their fair values on the acquisition date.
Goodwill is calculated as the excess of the consideration over the net of identifiable assets and liabilities. The acquired business operations
are included in our financial statements from the acquisition date.
",
"dimensions": {
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}
},
"fact_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_E42_CY": {
"value": "34. Events since the end of the financial year
Other than matters outlined in the Financial Report, there have been no significant events from 30 September 2025 to the date of signing this report.
",
"dimensions": {
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}
},
"ifrs-full_NameOfParentEntity_E11_CY": {
"value": "ANZ BH Pty Ltd",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"ifrs-full_NameOfUltimateParentOfGroup_E12_CY": {
"value": "ANZ Group Holdings Limited",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
}
},
"ifrs-full_ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod_E4_CY": {
"value": "NA",
"dimensions": {
"concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
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"entity": "scheme:JHE42UYNWWTJB8YTTU19",
"period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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}
}
}