{"id":"F2024L01125","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2024","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105350,"registerId":"commonwealth-F2024L01125-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 112.0","sectionType":"part","heading":"Reporting Standard ARS 112.0","content":"## ![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard ARS 112.0\n\n# Capital Adequacy: Standardised Approach to Credit Risk\n\n## Objective of this Reporting Standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s on- and off-balance sheet exposures that are subject to calculations using the standardised approach to credit risk.\n\nIt includes associated instructions (all of which are attached and form part of this Reporting Standard) and should be read in conjunction with Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.\n\nAuthority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nPurpose\n\n1. The information reported to APRA under this Reporting Standard is used by APRA for the purpose of prudential supervision including assessing compliance with capital adequacy standards. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\nApplication and commencement\n\n1. This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the standardised approach to credit risk to all or part of its exposures for capital adequacy purposes (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate).\n2. This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 7).\n3. This Reporting Standard applies for reporting periods ending on or after 30 September 2024.\n\nInformation required\n\n1. An ADI to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1 in respect of each reporting period.\n2. If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 6 and 13) as if it were the relevant ADI.\n\nMethod of submission\n\n1. The information required by this Reporting Standard must be given to APRA:\n\n in electronic format using an electronic method available on APRA’s website; or\n by a method notified by APRA prior to submission.\n\nReporting periods and due dates\n\n1. Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n2. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n the particular circumstances of the ADI;\n the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n the requirements of the RBA or the ABS.\n\n1. The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which this information relates.\n2. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.\n\nQuality control\n\n1. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 7) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n2. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\nAuthorisation\n\n1. When an officer or agent of an ADI provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\nVariations\n\n1. APRA may, by written notice to the ADI, vary the reporting requirements of this Reporting Standard in relation to that ADI.\n\nTransition\n\n1. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked by the determination that makes this Reporting Standard (being the reporting standard that this Reporting Standard replaces); and\n\ntransitional reporting period means a reporting period within the meaning given in the old reporting standard:\n\n1. that ended before 30 September 2024; and\n2. in relation to which the ADI would have been required, if the old reporting standard had not been revoked, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: For the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide any overdue reporting documents in accordance with the old reporting standard.\n\nInterpretation\n\n1. In this Reporting Standard the following definitions are applicable:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAPS 001 means Prudential Standard APS 001 Definitions or, if that standard is revoked, Prudential Standard CPS 001 Defined terms as it applies to an ADI or authorised NOHC.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ndue date means the relevant due date under paragraph 11 or, if applicable, the date on a notice of extension given under paragraph 12.\n\nforeign ADI has the meaning given in section 5 of the Banking Act 1959.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.\n\nIRB approach refers to the internal ratings-based approach to credit risk, as set out in APS 113.\n\nLevel 1 has the meaning given to that expression in APS 001.\n\nLevel 2 has the meaning given to that expression in APS 001.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 9 or, if applicable, paragraph 10.\n\n1. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing and Assurance Standard is a reference to the instrument as in force from time to time.","sortOrder":0},{"sectionNumber":"Capital Adequacy: Standardised Approach ","sectionType":"part","heading":"Capital Adequacy: Standardised Approach to Credit Risk","content":"## ![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard ARS 112.0\n\n# Capital Adequacy: Standardised Approach to Credit Risk\n\n## Objective of this Reporting Standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s on- and off-balance sheet exposures that are subject to calculations using the standardised approach to credit risk.\n\nIt includes associated instructions (all of which are attached and form part of this Reporting Standard) and should be read in conjunction with Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.\n\nAuthority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nPurpose\n\n1. The information reported to APRA under this Reporting Standard is used by APRA for the purpose of prudential supervision including assessing compliance with capital adequacy standards. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\nApplication and commencement\n\n1. This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the standardised approach to credit risk to all or part of its exposures for capital adequacy purposes (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate).\n2. This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 7).\n3. This Reporting Standard applies for reporting periods ending on or after 30 September 2024.\n\nInformation required\n\n1. An ADI to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1 in respect of each reporting period.\n2. If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 6 and 13) as if it were the relevant ADI.\n\nMethod of submission\n\n1. The information required by this Reporting Standard must be given to APRA:\n\n in electronic format using an electronic method available on APRA’s website; or\n by a method notified by APRA prior to submission.\n\nReporting periods and due dates\n\n1. Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n2. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n the particular circumstances of the ADI;\n the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n the requirements of the RBA or the ABS.\n\n1. The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which this information relates.\n2. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.\n\nQuality control\n\n1. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 7) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n2. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\nAuthorisation\n\n1. When an officer or agent of an ADI provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\nVariations\n\n1. APRA may, by written notice to the ADI, vary the reporting requirements of this Reporting Standard in relation to that ADI.\n\nTransition\n\n1. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked by the determination that makes this Reporting Standard (being the reporting standard that this Reporting Standard replaces); and\n\ntransitional reporting period means a reporting period within the meaning given in the old reporting standard:\n\n1. that ended before 30 September 2024; and\n2. in relation to which the ADI would have been required, if the old reporting standard had not been revoked, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: For the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide any overdue reporting documents in accordance with the old reporting standard.\n\nInterpretation\n\n1. In this Reporting Standard the following definitions are applicable:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAPS 001 means Prudential Standard APS 001 Definitions or, if that standard is revoked, Prudential Standard CPS 001 Defined terms as it applies to an ADI or authorised NOHC.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ndue date means the relevant due date under paragraph 11 or, if applicable, the date on a notice of extension given under paragraph 12.\n\nforeign ADI has the meaning given in section 5 of the Banking Act 1959.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.\n\nIRB approach refers to the internal ratings-based approach to credit risk, as set out in APS 113.\n\nLevel 1 has the meaning given to that expression in APS 001.\n\nLevel 2 has the meaning given to that expression in APS 001.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 9 or, if applicable, paragraph 10.\n\n1. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing and Assurance Standard is a reference to the instrument as in force from time to time.","sortOrder":1},{"sectionNumber":"Objective of this Reporting Standard","sectionType":"part","heading":"Objective of this Reporting Standard","content":"## Objective of this Reporting Standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s on- and off-balance sheet exposures that are subject to calculations using the standardised approach to credit risk.\n\nIt includes associated instructions (all of which are attached and form part of this Reporting Standard) and should be read in conjunction with Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.\n\nAuthority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nPurpose\n\n1. The information reported to APRA under this Reporting Standard is used by APRA for the purpose of prudential supervision including assessing compliance with capital adequacy standards. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\nApplication and commencement\n\n1. This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the standardised approach to credit risk to all or part of its exposures for capital adequacy purposes (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate).\n2. This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 7).\n3. This Reporting Standard applies for reporting periods ending on or after 30 September 2024.\n\nInformation required\n\n1. An ADI to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1 in respect of each reporting period.\n2. If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 6 and 13) as if it were the relevant ADI.\n\nMethod of submission\n\n1. The information required by this Reporting Standard must be given to APRA:\n\n in electronic format using an electronic method available on APRA’s website; or\n by a method notified by APRA prior to submission.\n\nReporting periods and due dates\n\n1. Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n2. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n the particular circumstances of the ADI;\n the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n the requirements of the RBA or the ABS.\n\n1. The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which this information relates.\n2. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.\n\nQuality control\n\n1. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 7) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n2. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\nAuthorisation\n\n1. When an officer or agent of an ADI provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\nVariations\n\n1. APRA may, by written notice to the ADI, vary the reporting requirements of this Reporting Standard in relation to that ADI.\n\nTransition\n\n1. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked by the determination that makes this Reporting Standard (being the reporting standard that this Reporting Standard replaces); and\n\ntransitional reporting period means a reporting period within the meaning given in the old reporting standard:\n\n1. that ended before 30 September 2024; and\n2. in relation to which the ADI would have been required, if the old reporting standard had not been revoked, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: For the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide any overdue reporting documents in accordance with the old reporting standard.\n\nInterpretation\n\n1. In this Reporting Standard the following definitions are applicable:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAPS 001 means Prudential Standard APS 001 Definitions or, if that standard is revoked, Prudential Standard CPS 001 Defined terms as it applies to an ADI or authorised NOHC.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ndue date means the relevant due date under paragraph 11 or, if applicable, the date on a notice of extension given under paragraph 12.\n\nforeign ADI has the meaning given in section 5 of the Banking Act 1959.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.\n\nIRB approach refers to the internal ratings-based approach to credit risk, as set out in APS 113.\n\nLevel 1 has the meaning given to that expression in APS 001.\n\nLevel 2 has the meaning given to that expression in APS 001.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 9 or, if applicable, paragraph 10.\n\n1. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing and Assurance Standard is a reference to the instrument as in force from time to time.","sortOrder":2},{"sectionNumber":"General instructions","sectionType":"part","heading":"General instructions","content":"# Reporting Standard ARS 112.0\n\n# Capital Adequacy: Standardised Approach to Credit Risk\n\n## General instructions\n\n# Application to an IRB or an applicant IRB ADI\n\nAn ADI that has received IRB approval under APS 113 and has approval for partial use of the standardised approach under APS 112 is expected to report under this reporting form in respect of operations that remain under standardised approach.\n\nAn ADI that is operating under the APS 112 standardised approach to credit risk, but has applied to adopt IRB approach is expected to continue to meet the requirements of this standard for all exposures. In addition, the ADI is expected to meet the requirements in ARS 113 for those exposures they are seeking approval to use the IRB approach under APS 113 and separately report under this form in respect of operations that will remain under standardised approach (i.e. partial use).\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n3. the underlying assets (i.e. the pool) under such a securitisation may be excluded from the calculation of regulatory capital (refer to APS 120), however the ADI must still hold regulatory capital for any securitisation exposure[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in ARS 110.0.\n\n Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n#### Definitions\n\nAll terms highlighted in bold italics in this Reporting Standard are as defined in APS 112.","sortOrder":5},{"sectionNumber":"Application to an IRB or an applicant IR","sectionType":"part","heading":"Application to an IRB or an applicant IRB ADI","content":"# Application to an IRB or an applicant IRB ADI\n\nAn ADI that has received IRB approval under APS 113 and has approval for partial use of the standardised approach under APS 112 is expected to report under this reporting form in respect of operations that remain under standardised approach.\n\nAn ADI that is operating under the APS 112 standardised approach to credit risk, but has applied to adopt IRB approach is expected to continue to meet the requirements of this standard for all exposures. In addition, the ADI is expected to meet the requirements in ARS 113 for those exposures they are seeking approval to use the IRB approach under APS 113 and separately report under this form in respect of operations that will remain under standardised approach (i.e. partial use).\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n3. the underlying assets (i.e. the pool) under such a securitisation may be excluded from the calculation of regulatory capital (refer to APS 120), however the ADI must still hold regulatory capital for any securitisation exposure[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in ARS 110.0.\n\n Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.","sortOrder":6},{"sectionNumber":"Definitions","sectionType":"subdivision","heading":"Definitions","content":"#### Definitions\n\nAll terms highlighted in bold italics in this Reporting Standard are as defined in APS 112.","sortOrder":7},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"## Specific instructions\n\n### Table 1: Capital Adequacy: Standardised Approach to Credit Risk\n\nScope\n\nThe risk-weighting process used for measuring the credit RWA of an ADI covers all or part of the ADI’s exposures that are subject to the standardised approach, except the following specifically excluded items:\n\n those assets or investments that are required to be deducted from Tier 1 and/or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111);\n securitisation exposures, which are subject to the requirements of APS 120; and\n exposures of an overseas banking subsidiary that is prudentially regulated by a prescribed New Zealand authority.\n\n#### Reporting basis\n\nComplete Table 1 for all exposures that use the standardised approach to credit risk, excluding exposures held by New Zealand subsidiaries.\n\nThe table is to be completed at Level 1 and Level 2 by all ADIs other than foreign ADIs and providers of purchased payment facilities.\n\nIf an ADI is a subsidiary of a NOHC, the report at Level 2 is to be provided by the ADI’s immediate parent NOHC.[\\[2\\]](#_ftn2)\n\nReport data as at the end of the reporting period.\n\nWhen used together, the symbols <= mean less than or equal to and the symbols >= mean greater than or equal to.\n\nReporting tables\n\nThe table described in this reporting standard lists each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n#### Units of measurement\n\nReport all values in whole Australian dollars (no decimal place).\n\nConvert amounts denominated in foreign currency to Australian dollars in accordance with Australian Accounting Standards.\n\n#### Table 1: Standardised Approach to Credit Risk\n\n| | Name | Unique Identifier | Valid values | Description |\n| --- | -------------------------------- | ----------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Exposure classification | Y | Residential property - owner occupied and principal and interest - standardResidential property - other - standardResidential property - non-standard - reverse mortgagesResidential property - non-standard - otherCommercial property - dependent - standardCommercial property - dependent - non-standardCommercial property - not dependent on cashflows - standardCommercial property - not dependent on cashflows - non-standardADC - risk-weighted at 100%ADC - otherSovereignDomestic PSEBank - long-term exposureBank - short-term exposureBank - short-term issue-specific credit ratingCovered bondGeneral corporate - short-term issue-specific credit ratingGeneral corporate - SME corporateGeneral corporate - SME retailGeneral corporate - otherSpecialised lending - project financeSpecialised lending - object financeSpecialised lending - commodities financeRetail - credit cardRetail - otherMargin lending - secured by eligible financial collateralMargin lending - secured by other collateralSubordinated debtEquity - listed on a recognised exchangeEquity - not listed on a recognised exchangeLeases (excluding residual value)Residual value for leases (<= 10% of Tier 1 capital)Residual value for leases (> 10% Tier 1 capital)Exposures through a third partyCash owned and held at the ADI or in transitCash items in the process of collectionGold bullionInvestments in premises, plant and equipment, and all other fixed assetsUnsettled DvP transactions 5 to 15 business days after settlement dateUnsettled DvP transactions 16 to 30 business days after settlement dateUnsettled DvP transactions 31 to 45 business days after settlement dateUnsettled DvP transactions 46 business days or more after settlement dateUnsettled non-DvP transactions < 5 business daysUnsettled non-DvP transactions >= 5 business daysMarket-related exposureAll other exposures not specified elsewhere | Exposure classes are as defined in APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard (APG 112) for further details of the definitions.Guidance on specific exposure classes:Bank - short-term exposure captures exposures that meet the requirements in paragraph 9 of Attachment B to APS 112. Bank - short-term issue-specific credit rating captures short-term bank exposures with an issue-specific external credit rating. Bank - long-term exposure captures all other bank exposures.Covered bond captures exposures that are risk-weighted in accordance with paragraph 14 of Attachment B to APS 112.General corporate – short-term issue-specific credit rating captures short-term general corporate exposures with an issue-specific external credit rating. General corporate - SME corporate and General corporate - SME retail capture exposures risk-weighted in accordance with paragraph 23 of Attachment B to APS 112. General corporate - other captures all other general corporate exposures.Equity - listed on a recognised exchange includes equity exposure to ADI’s banking or insurance subsidiary at Level 1.Gold bullion includes gold bullion held at the ADI or held in another ADI on an allocated basis, to the extent the gold bullion assets are backed by gold bullion liabilities.Leases (excluding residual value) captures exposures risk-weighted in accordance with paragraph 39 of Attachment B to APS 112.Use Market-related exposure to report RWA for market-related off-balance sheet exposures. Specifically, where Market-related exposure is selected:a) populate columns 2 to 10 with Not Applicable or 0 as appropriate;b) for a Standardised ADI, report in column 11 total RWA for market-related off-balance sheet credit exposures (including default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180; andc) for an IRB ADI, report in column 11 the total RWA for market-related off-balance sheet non-IRB credit exposures (including non-IRB default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180. |\n| 2 | Exposure subclass | Y | SovereignDomestic PSEBank - long-term exposureBank - short-term exposureBank - short-term issue-specific credit ratingGeneral corporate – short-term issue-specific credit ratingGeneral corporate - otherGeneral corporate - SME corporateGeneral corporate - SME retailRetail - otherExposure with currency mismatchImmaterial non-DvP transactionNot Applicable | This column is applicable to Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, and certain exposures with currency mismatch.For Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, select the relevant counterparty in this column. The counterparty selected should be consistent with the risk weight applied to the exposure.For non-DvP transactions risk-weighted in accordance with paragraph 5(b) of Attachment D to APS 112, select Immaterial non-DvP transaction in this column.For exposures with currency mismatch and are subject to a 1.5 times multiplier as per paragraph 43 of Attachment B to APS 112, select Exposure with currency mismatch in this column.For all other exposures report Not Applicable. |\n| 3 | On/off balance sheet | Y | On-balance sheetOff-balance sheetNot Applicable | Off-balance sheet exposures should only include non-market-related exposures as market-related off-balance sheet exposures are captured separately in column 1.Report Not Applicable for market-related exposures. |\n| 4 | Nature of transaction | Y | Direct credit substitutesSale and repurchase agreements and asset sales with recourseLending of securities or posting of securities as collateralForward asset purchases, forward deposits and partly paid shares and securitiesOther off-balance sheet items that are credit substitutesUnsettled securities, commodities and foreign exchange transactions accounted for at settlement dateOther commitments with certain drawdownNote issuance and revolving underwriting facilitiesPerformance-related contingenciesOther commitmentsShort-term self-liquidating trade letters of credit arising from the movement of goodsIntraday limitsIrrevocable standby commitments under industry support arrangementsNot Applicable | This column is applicable only to off-balance sheet exposures.Refer to Attachment C of APS 112 and APG 112 for further details of the definitions of the non-market-related transactions.For all other exposures report Not Applicable. |\n| 5 | Loan-to-valuation-ratio (LVR) | Y | 0 to <= 5%5.01% to <=10%10.01% to <=15%15.01% to <=20%20.01% to <=25%25.01% to <=30%30.01% to <=35%35.01% to <=40%40.01% to <=45%45.01% to <=50%50.01% to <=55%55.01% to <=60%60.01% to <=65%65.01% to <=70%70.01% to <=75%75.01% to <=80%80.01% to <=85%85.01% to <=90%90.01% to <=95%95.01% to <=100%>100%Not Applicable | This column is applicable to on- and off-balance sheet Residential property and Commercial property (including all sub-categories) exposures in column 1.Allocate exposures to the appropriate band based on the calculated LVR.LVR of exposures should be calculated in accordance with Attachment A of APS 112.For all other exposures report Not Applicable. |\n| 6 | Lenders Mortgage Insurance (LMI) | Y | YesNoNot Applicable | For Residential property - owner occupied and principal and interest - standard and Residential property - other - standard, report Yes for exposures with eligible LMI and No for exposures without eligible LMI.For all other exposures report Not Applicable. |\n| 7 | Defaulted | Y | Defaulted residential property exposureOther defaulted exposure - provisions >= 20% of outstanding amountOther defaulted exposure - provisions < 20% of outstanding amountNon-defaultedNot Applicable | Use Defaulted residential property exposure to report residential property exposures in default, as defined in APS 112.For other exposures, use either:Other defaulted exposure - provisions greater than or equal to 20% of outstanding amountOther defaulted exposure - or provisions less than 20% of outstanding amount.Use Non-defaulted to group exposures not in default.Report Not Applicable for market-related exposures and all unsettled DvP or unsettled non-DVP transactions. |\n| 8 | Government guarantee | Y | YesNoNot Applicable | For Residential property - owner occupied and principal and interest - standard and Residential property - other - standard, report Yes if the residential property exposure has a Government guarantee, as defined in paragraph 17 of Attachment A to APS 112, or No if it doesn’t.Report Not Applicable for all other exposures, including market-related exposures. |\n| 9 | Credit rating grade | Y | Credit rating grade 1Credit rating grade 2Credit rating grade 3Credit rating grade 4Credit rating grade 5Credit rating grade 6Unrated exposure subject to a 20% risk weightUnrated exposure subject to a 50% risk weightUnrated exposure subject to a 60% risk weightUnrated exposure subject to a 75% risk weightUnrated exposure subject to an 85% risk weightUnrated exposure subject to a 100% risk weightUnrated exposure subject to a 110% risk weightUnrated exposure subject to a 150% risk weightNot Applicable | For non-defaulted exposures in the following exposure classes:Commercial property - not dependent on cashflows (standard and non-standard) except where the exposure subclass (column 2) is Retail – otherSovereignDomestic PSEBank (including all sub-categories)Covered bondGeneral corporate (including all sub-categories)Specialised lending (including all sub-categories)Leases (excluding residual value)Unsettled non-DvP transactions < 5 business daysreport credit rating grade 1 to 6, as defined in Attachment F of APS 112, where the exposure is rated. Where the exposure is unrated (including unrated bank exposures subject to a sovereign risk-weight floor and unrated bank or general corporate exposures with a prescribed risk weight), select Unrated exposure subject to an X% risk weight, where X is the risk weight applied to the exposure.For sovereign exposures eligible for a zero per cent risk weight (e.g. certain MDB), select Credit rating grade 1.For all other exposures report Not Applicable. |\n| 10 | Exposure before CRM and CCF | | Whole dollars | For each row other than Market-related exposure in column 1, report exposure before credit risk mitigation (CRM) as defined in APS 112 and before CCF.For Market-related exposure in column 1, report 0. |\n| 11 | Exposure after CRM and CCF | | Whole dollars | For each row other than Market-related exposure in column 1, report exposure after credit risk mitigation (CRM) and after CCF.For Market-related exposure in column 1, report RWA calculated in accordance with APS 112 and APS 180. |\n| 12 | Risk weight (RW) | | 00.10.20.250.30.350.3750.40.450.50.5250.550.60.650.6750.70.750.80.8250.850.90.950.97511.051.11.1251.21.2751.51.5752.546.259.37512.5 | Report relevant RW for the exposure as a decimal by selecting the relevant valid decimal value.For Market-related exposure in column 1, report 1.For Exposure with currency mismatch in column 2, report the risk weight after the application of the 1.5 times multiplier required by paragraph 43 of Attachment B to APS 112. |\n| 13 | Risk-weighted assets (RWA) | | Whole dollars | This is a derived field on this table and RWA will be automatically calculated in accordance with APS 112. |","sortOrder":8},{"sectionNumber":"Table 1: Capital Adequacy: Standardised ","sectionType":"division","heading":"Table 1: Capital Adequacy: Standardised Approach to Credit Risk","content":"### Table 1: Capital Adequacy: Standardised Approach to Credit Risk\n\nScope\n\nThe risk-weighting process used for measuring the credit RWA of an ADI covers all or part of the ADI’s exposures that are subject to the standardised approach, except the following specifically excluded items:\n\n those assets or investments that are required to be deducted from Tier 1 and/or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital (APS 111);\n securitisation exposures, which are subject to the requirements of APS 120; and\n exposures of an overseas banking subsidiary that is prudentially regulated by a prescribed New Zealand authority.","sortOrder":9},{"sectionNumber":"Reporting basis","sectionType":"subdivision","heading":"Reporting basis","content":"#### Reporting basis\n\nComplete Table 1 for all exposures that use the standardised approach to credit risk, excluding exposures held by New Zealand subsidiaries.\n\nThe table is to be completed at Level 1 and Level 2 by all ADIs other than foreign ADIs and providers of purchased payment facilities.\n\nIf an ADI is a subsidiary of a NOHC, the report at Level 2 is to be provided by the ADI’s immediate parent NOHC.[\\[2\\]](#_ftn2)\n\nReport data as at the end of the reporting period.\n\nWhen used together, the symbols <= mean less than or equal to and the symbols >= mean greater than or equal to.\n\nReporting tables\n\nThe table described in this reporting standard lists each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.","sortOrder":10},{"sectionNumber":"Units of measurement","sectionType":"subdivision","heading":"Units of measurement","content":"#### Units of measurement\n\nReport all values in whole Australian dollars (no decimal place).\n\nConvert amounts denominated in foreign currency to Australian dollars in accordance with Australian Accounting Standards.","sortOrder":11},{"sectionNumber":"Table 1: Standardised Approach to Credit","sectionType":"subdivision","heading":"Table 1: Standardised Approach to Credit Risk","content":"#### Table 1: Standardised Approach to Credit Risk\n\n| | Name | Unique Identifier | Valid values | Description |\n| --- | -------------------------------- | ----------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Exposure classification | Y | Residential property - owner occupied and principal and interest - standardResidential property - other - standardResidential property - non-standard - reverse mortgagesResidential property - non-standard - otherCommercial property - dependent - standardCommercial property - dependent - non-standardCommercial property - not dependent on cashflows - standardCommercial property - not dependent on cashflows - non-standardADC - risk-weighted at 100%ADC - otherSovereignDomestic PSEBank - long-term exposureBank - short-term exposureBank - short-term issue-specific credit ratingCovered bondGeneral corporate - short-term issue-specific credit ratingGeneral corporate - SME corporateGeneral corporate - SME retailGeneral corporate - otherSpecialised lending - project financeSpecialised lending - object financeSpecialised lending - commodities financeRetail - credit cardRetail - otherMargin lending - secured by eligible financial collateralMargin lending - secured by other collateralSubordinated debtEquity - listed on a recognised exchangeEquity - not listed on a recognised exchangeLeases (excluding residual value)Residual value for leases (<= 10% of Tier 1 capital)Residual value for leases (> 10% Tier 1 capital)Exposures through a third partyCash owned and held at the ADI or in transitCash items in the process of collectionGold bullionInvestments in premises, plant and equipment, and all other fixed assetsUnsettled DvP transactions 5 to 15 business days after settlement dateUnsettled DvP transactions 16 to 30 business days after settlement dateUnsettled DvP transactions 31 to 45 business days after settlement dateUnsettled DvP transactions 46 business days or more after settlement dateUnsettled non-DvP transactions < 5 business daysUnsettled non-DvP transactions >= 5 business daysMarket-related exposureAll other exposures not specified elsewhere | Exposure classes are as defined in APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard (APG 112) for further details of the definitions.Guidance on specific exposure classes:Bank - short-term exposure captures exposures that meet the requirements in paragraph 9 of Attachment B to APS 112. Bank - short-term issue-specific credit rating captures short-term bank exposures with an issue-specific external credit rating. Bank - long-term exposure captures all other bank exposures.Covered bond captures exposures that are risk-weighted in accordance with paragraph 14 of Attachment B to APS 112.General corporate – short-term issue-specific credit rating captures short-term general corporate exposures with an issue-specific external credit rating. General corporate - SME corporate and General corporate - SME retail capture exposures risk-weighted in accordance with paragraph 23 of Attachment B to APS 112. General corporate - other captures all other general corporate exposures.Equity - listed on a recognised exchange includes equity exposure to ADI’s banking or insurance subsidiary at Level 1.Gold bullion includes gold bullion held at the ADI or held in another ADI on an allocated basis, to the extent the gold bullion assets are backed by gold bullion liabilities.Leases (excluding residual value) captures exposures risk-weighted in accordance with paragraph 39 of Attachment B to APS 112.Use Market-related exposure to report RWA for market-related off-balance sheet exposures. Specifically, where Market-related exposure is selected:a) populate columns 2 to 10 with Not Applicable or 0 as appropriate;b) for a Standardised ADI, report in column 11 total RWA for market-related off-balance sheet credit exposures (including default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180; andc) for an IRB ADI, report in column 11 the total RWA for market-related off-balance sheet non-IRB credit exposures (including non-IRB default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180. |\n| 2 | Exposure subclass | Y | SovereignDomestic PSEBank - long-term exposureBank - short-term exposureBank - short-term issue-specific credit ratingGeneral corporate – short-term issue-specific credit ratingGeneral corporate - otherGeneral corporate - SME corporateGeneral corporate - SME retailRetail - otherExposure with currency mismatchImmaterial non-DvP transactionNot Applicable | This column is applicable to Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, and certain exposures with currency mismatch.For Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, select the relevant counterparty in this column. The counterparty selected should be consistent with the risk weight applied to the exposure.For non-DvP transactions risk-weighted in accordance with paragraph 5(b) of Attachment D to APS 112, select Immaterial non-DvP transaction in this column.For exposures with currency mismatch and are subject to a 1.5 times multiplier as per paragraph 43 of Attachment B to APS 112, select Exposure with currency mismatch in this column.For all other exposures report Not Applicable. |\n| 3 | On/off balance sheet | Y | On-balance sheetOff-balance sheetNot Applicable | Off-balance sheet exposures should only include non-market-related exposures as market-related off-balance sheet exposures are captured separately in column 1.Report Not Applicable for market-related exposures. |\n| 4 | Nature of transaction | Y | Direct credit substitutesSale and repurchase agreements and asset sales with recourseLending of securities or posting of securities as collateralForward asset purchases, forward deposits and partly paid shares and securitiesOther off-balance sheet items that are credit substitutesUnsettled securities, commodities and foreign exchange transactions accounted for at settlement dateOther commitments with certain drawdownNote issuance and revolving underwriting facilitiesPerformance-related contingenciesOther commitmentsShort-term self-liquidating trade letters of credit arising from the movement of goodsIntraday limitsIrrevocable standby commitments under industry support arrangementsNot Applicable | This column is applicable only to off-balance sheet exposures.Refer to Attachment C of APS 112 and APG 112 for further details of the definitions of the non-market-related transactions.For all other exposures report Not Applicable. |\n| 5 | Loan-to-valuation-ratio (LVR) | Y | 0 to <= 5%5.01% to <=10%10.01% to <=15%15.01% to <=20%20.01% to <=25%25.01% to <=30%30.01% to <=35%35.01% to <=40%40.01% to <=45%45.01% to <=50%50.01% to <=55%55.01% to <=60%60.01% to <=65%65.01% to <=70%70.01% to <=75%75.01% to <=80%80.01% to <=85%85.01% to <=90%90.01% to <=95%95.01% to <=100%>100%Not Applicable | This column is applicable to on- and off-balance sheet Residential property and Commercial property (including all sub-categories) exposures in column 1.Allocate exposures to the appropriate band based on the calculated LVR.LVR of exposures should be calculated in accordance with Attachment A of APS 112.For all other exposures report Not Applicable. |\n| 6 | Lenders Mortgage Insurance (LMI) | Y | YesNoNot Applicable | For Residential property - owner occupied and principal and interest - standard and Residential property - other - standard, report Yes for exposures with eligible LMI and No for exposures without eligible LMI.For all other exposures report Not Applicable. |\n| 7 | Defaulted | Y | Defaulted residential property exposureOther defaulted exposure - provisions >= 20% of outstanding amountOther defaulted exposure - provisions < 20% of outstanding amountNon-defaultedNot Applicable | Use Defaulted residential property exposure to report residential property exposures in default, as defined in APS 112.For other exposures, use either:Other defaulted exposure - provisions greater than or equal to 20% of outstanding amountOther defaulted exposure - or provisions less than 20% of outstanding amount.Use Non-defaulted to group exposures not in default.Report Not Applicable for market-related exposures and all unsettled DvP or unsettled non-DVP transactions. |\n| 8 | Government guarantee | Y | YesNoNot Applicable | For Residential property - owner occupied and principal and interest - standard and Residential property - other - standard, report Yes if the residential property exposure has a Government guarantee, as defined in paragraph 17 of Attachment A to APS 112, or No if it doesn’t.Report Not Applicable for all other exposures, including market-related exposures. |\n| 9 | Credit rating grade | Y | Credit rating grade 1Credit rating grade 2Credit rating grade 3Credit rating grade 4Credit rating grade 5Credit rating grade 6Unrated exposure subject to a 20% risk weightUnrated exposure subject to a 50% risk weightUnrated exposure subject to a 60% risk weightUnrated exposure subject to a 75% risk weightUnrated exposure subject to an 85% risk weightUnrated exposure subject to a 100% risk weightUnrated exposure subject to a 110% risk weightUnrated exposure subject to a 150% risk weightNot Applicable | For non-defaulted exposures in the following exposure classes:Commercial property - not dependent on cashflows (standard and non-standard) except where the exposure subclass (column 2) is Retail – otherSovereignDomestic PSEBank (including all sub-categories)Covered bondGeneral corporate (including all sub-categories)Specialised lending (including all sub-categories)Leases (excluding residual value)Unsettled non-DvP transactions < 5 business daysreport credit rating grade 1 to 6, as defined in Attachment F of APS 112, where the exposure is rated. Where the exposure is unrated (including unrated bank exposures subject to a sovereign risk-weight floor and unrated bank or general corporate exposures with a prescribed risk weight), select Unrated exposure subject to an X% risk weight, where X is the risk weight applied to the exposure.For sovereign exposures eligible for a zero per cent risk weight (e.g. certain MDB), select Credit rating grade 1.For all other exposures report Not Applicable. |\n| 10 | Exposure before CRM and CCF | | Whole dollars | For each row other than Market-related exposure in column 1, report exposure before credit risk mitigation (CRM) as defined in APS 112 and before CCF.For Market-related exposure in column 1, report 0. |\n| 11 | Exposure after CRM and CCF | | Whole dollars | For each row other than Market-related exposure in column 1, report exposure after credit risk mitigation (CRM) and after CCF.For Market-related exposure in column 1, report RWA calculated in accordance with APS 112 and APS 180. |\n| 12 | Risk weight (RW) | | 00.10.20.250.30.350.3750.40.450.50.5250.550.60.650.6750.70.750.80.8250.850.90.950.97511.051.11.1251.21.2751.51.5752.546.259.37512.5 | Report relevant RW for the exposure as a decimal by selecting the relevant valid decimal value.For Market-related exposure in column 1, report 1.For Exposure with currency mismatch in column 2, report the risk weight after the application of the 1.5 times multiplier required by paragraph 43 of Attachment B to APS 112. |\n| 13 | Risk-weighted assets (RWA) | | Whole dollars | This is a derived field on this table and RWA will be automatically calculated in accordance with APS 112. |","sortOrder":12}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument replaces the previous reporting standard and continues to apply to ADIs using the standardised credit risk approach (and, in specified cases, their NOHCs). The text sets updated reporting formats, timing, quality controls and transition rules but does not state an expansion or narrowing of the population of entities subject to reporting compared with the prior standard."},"complexity_factors":["Cross‑referencing to multiple prudential standards (APS 112, APS 113, APS 120, APS 180, APS 310 and APS 001) increases interpretative complexity","Multi‑level reporting obligations (Level 1 and Level 2, and substitution by immediate parent NOHC) produce differing reporter responsibilities","Detailed tabular data schema with many coded fields (13 columns) and tightly constrained valid values and enumerations","Derived calculations (RWA) and special treatments (market‑related exposures, currency mismatch multiplier) require application of other standards","Data quality and audit requirements mandate external auditor review and internal controls, adding operational and compliance burden","Transition rules from an old reporting standard create short‑term dual‑reporting complexity for certain periods","Securitisation deconsolidation principle and exceptions (e.g. New Zealand subsidiaries, foreign ADIs) add carve‑outs and case‑by‑case determinations","APRA’s power to vary reporting frequency or content by written notice introduces potential regulatory discretion and uncertainty","Technical measurement details (e.g. LVR bands, LMI flags, default/provision thresholds, credit rating grades) require mapping from accounting and credit systems","Strict submission mechanics (electronic method, digital certificate signing, 35 calendar day due date) impose IT and governance requirements"],"plain_english_summary":"This Reporting Standard requires authorised deposit‑taking institutions (ADIs) that use the standardised approach to credit risk to submit detailed quarterly data to APRA on their on‑ and off‑balance sheet exposures (including risk weights and RWA). APRA (and optionally the RBA and ABS) will use the data for prudential supervision and capital adequacy assessment. Submissions must follow strict electronic formats, auditor‑tested controls, digital authorisation and 35‑day deadlines; APRA can vary requirements and grants transition rules from the prior standard."},"kimi_summary":{"_metrics":{"completionTokens":770},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"This is a routine update to an existing reporting standard (ARS 112.0) with no material scope expansion. The standard maintains its original purpose of collecting standardised credit risk data for prudential supervision. The 2024 version appears to be a consolidation or reissue with updated commencement date (30 September 2024) and transitional arrangements for reporting periods spanning the changeover, rather than an expansion into new areas."},"complexity_factors":["43 distinct exposure classification categories in Column 1 with conditional applicability rules","13 interdependent data fields with complex validation rules and cross-references to APS 112, APS 113, APS 120, and APS 180","Nested conditional logic: 8 fields marked as primary keys (Y) with specific 'Not Applicable' rules based on other column values","Multiple cross-referenced prudential standards (APS 001, APS 111, APS 112, APS 113, APS 120, APS 180, APS 310) that must be read together","Dual reporting requirement (Level 1 and Level 2) with NOHC substitution rules creating entity substitution logic","Securitisation deconsolidation principle with 4 separate conditions and cross-references to APS 120","Risk weight values expressed as decimals with 28 distinct valid values including unusual fractions (0.375, 0.525, 0.675, 0.825, 0.975, 1.125, 1.275, 1.575, 9.375)","Currency mismatch multiplier (1.5x) applied conditionally per paragraph 43 of Attachment B to APS 112","LVR bands with 21 distinct percentage ranges requiring precise calculation methodology","Transition provisions creating parallel reporting obligations under old and new standards"],"plain_english_summary":"This instrument is a technical reporting standard that tells Australian authorised deposit-taking institutions (and some holding companies) how to submit detailed credit-risk data to APRA under the standardised approach. It requires highly granular, electronically submitted quarterly data on on- and off-balance-sheet exposures so APRA can assess capital adequacy and monitor financial stability. The dataset also supports RBA/ABS statistical and policy work."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-12-of-2024/documents"}}