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Investor Presentaiton

O MACQUARIE Macquarie FY20 result announcement I macquarie.com Introduction Overview of Result Result Analysis and Financial Management. Outlook Appendices Regulatory update Australia . In light of the COVID-19 pandemic, APRA announced (on 19 Mar 20) temporary changes to its expectations regarding bank capital ratios, to ensure banks are well positioned to continue to provide credit to the economy in the current challenging environment¹ On 30 Mar 20, APRA announced the deferral of its scheduled implementation of the Basel III reforms in Australia by one year to allow ADIs to focus on maintaining operations and providing credit to the Australian economy² The status of the relevant regulatory changes is shown in the table below: Regulatory Change Status APS 110 (Leverage ratio) APS 111 (Capital treatment of subsidiaries) Draft standard released 21 Nov 19 Draft standard released 15 Oct 19 APS 112 (Standardised credit risk) APS 113 (IRB credit risk) APS 115 (Operational Risk) APS 116 (FRTB) APS 117 (IRRBB) APS 222 (Associations with related Entities)³ Transparency, comparability and flexibility Draft standard released 12 Jun 19 Draft mortgages standard 12 Jun 19 Standard finalised 11 Dec 19 Waiting for draft standard to be released Draft standard released 4 Sep 19 Standard finalised 20 Aug 19 Waiting for draft standard to be released Original compliance date 2022 Revised compliance date 2023 2021 No change 2022 2023 2022 2023 2021 2023 2023 2024 2022 2023 2021 2022 2022 2023 As previously noted, APRA is in discussions with Macquarie on resolution planning and intragroup funding. These discussions are progressing and Macquarie will continue working on these initiatives in consultation with APRA Based on the current information available, it is Macquarie's expectation that it will have sufficient capital to accommodate likely additional regulatory Tier 1 capital requirements as a result of the above changes, noting that some of them are at an early stage of review and hence the final impact is uncertain Germany Macquarie continues to respond to requests for information about its historical activities as part of the ongoing, industry-wide investigation in Germany relating to dividend trading In total, the German authorities have designated as suspects approximately 100 current and former Macquarie staff, most of whom are no longer at Macquarie The total amount at issue is not material and MGL has provided for the matter 1. 'APRA adjusts bank capital expectations'; 19 Mar 20. 2. 'APRA announces deferral of capital reform implementation'; 30 Mar 20. 3. 'APRA announces new commencement dates for prudential and reporting standards'; 16 Apr 20. 49 49
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