{"id":"F2024L01127","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2024","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105351,"registerId":"commonwealth-F2024L01127-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 113.0","sectionType":"part","heading":"Reporting Standard ARS 113.0","content":"## ![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard ARS 113.0\n\n# Capital Adequacy: Internal Ratings-based Approach to Credit Risk\n\n## Objective of this Reporting Standard\n\nThis Reporting Standard outlines the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s exposures that are subject to calculations using the internal ratings-based 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 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk.\n\n### Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n### Purpose\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\n### Application and commencement\n\n1.  This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the internal ratings-based 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\n### Information 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\n### Method 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\n### Reporting 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\n### Quality 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\n### Authorisation\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\n### Variations\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\n### Interpretation\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: Internal Ratings-based","sectionType":"part","heading":"Capital Adequacy: Internal Ratings-based Approach to Credit Risk","content":"## ![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard ARS 113.0\n\n# Capital Adequacy: Internal Ratings-based Approach to Credit Risk\n\n## Objective of this Reporting Standard\n\nThis Reporting Standard outlines the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s exposures that are subject to calculations using the internal ratings-based 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 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk.\n\n### Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n### Purpose\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\n### Application and commencement\n\n1.  This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the internal ratings-based 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\n### Information 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\n### Method 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\n### Reporting 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\n### Quality 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\n### Authorisation\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\n### Variations\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\n### Interpretation\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 outlines the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s exposures that are subject to calculations using the internal ratings-based 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 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk.","sortOrder":2},{"sectionNumber":"Authority","sectionType":"division","heading":"Authority","content":"### Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":3},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\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).","sortOrder":4},{"sectionNumber":"Application and commencement","sectionType":"division","heading":"Application and commencement","content":"### Application and commencement\n\n1.  This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the internal ratings-based 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.","sortOrder":5},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information 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.","sortOrder":6},{"sectionNumber":"Method of submission","sectionType":"division","heading":"Method of submission","content":"### Method 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.","sortOrder":7},{"sectionNumber":"Reporting periods and due dates","sectionType":"division","heading":"Reporting periods and due dates","content":"### Reporting 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.","sortOrder":8},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality 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.","sortOrder":9},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\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.","sortOrder":10},{"sectionNumber":"Variations","sectionType":"division","heading":"Variations","content":"### Variations\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.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\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":12},{"sectionNumber":"General instructions","sectionType":"part","heading":"General instructions","content":"# Reporting Standard ARS 113.0\n\n# Capital Adequacy: Internal Ratings-based Approach to Credit Risk\n\n## General instructions\n\n### Securitisation 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\nRequirements applying to certain ADIs\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 relevant operations that are covered by the IRB approach. There are reporting obligations under ARS 112.0 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 meet the requirements of this standard for those exposures they are seeking approval to use the IRB approach under APS 113.\n\n#### Definitions\n\nAll terms highlighted in bold italics in this Reporting Standard are as defined in APS 113.","sortOrder":15},{"sectionNumber":"Securitisation deconsolidation principle","sectionType":"division","heading":"Securitisation deconsolidation principle","content":"### Securitisation 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\nRequirements applying to certain ADIs\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 relevant operations that are covered by the IRB approach. There are reporting obligations under ARS 112.0 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 meet the requirements of this standard for those exposures they are seeking approval to use the IRB approach under APS 113.","sortOrder":16},{"sectionNumber":"Definitions","sectionType":"subdivision","heading":"Definitions","content":"#### Definitions\n\nAll terms highlighted in bold italics in this Reporting Standard are as defined in APS 113.","sortOrder":17},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"## Specific instructions\n\n### Table 1: Capital Adequacy: Internal Ratings-based Approach to Credit Risk\n\n#### Scope\n\nTable 1 captures the credit risk-weighted assets (RWA) and risk components of all exposures under the internal ratings-based approach to credit risk, except the following specifically excluded items (refer to APS 113):\n\n(a) assets or investments that are required to be deducted from Tier 1 or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital;\n\n(b) securitisation exposures, which are subject to the requirements of APS 120; and\n\n(c) 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 internal ratings-based 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\nUnless otherwise specified, report all values in whole Australian dollars (no decimal place).\n\nPercentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.\n\nConvert amounts denominated in foreign currency to Australian dollars in accordance with Australian Accounting Standards.\n\n#### Table 1: Internal Ratings-based Approach to Credit Risk\n\n|     | Name                                                      | Unique identifier | Applicable to: | Valid values                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| --- | --------------------------------------------------------- | ----------------- | -------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1   | Exposure classification                                   | Y                 |                | SovereignFinancial institutionCorporate - large - non-IPRECorporate - large - IPRECorporate - SME - non-IPRECorporate - SME - IPRECorporate - other - non-IPRECorporate - other - IPRERetail - SMERetail - QRRRetail - residential mortgages - owner occupied and principal and interestRetail - residential mortgages - five or more investment propertiesRetail - residential mortgages - otherRetail - otherSupervisory slotting - project financeSupervisory slotting - object financeSupervisory slotting - commodities financeSupervisory slotting - IPREExposures to residual value                                                                                                                                                                                                               | Exposures that are excluded from the scope of APS 113 (paragraph 11) would be reported in the relevant table.Exposure classes are as defined in APS 113. Also refer to Prudential Practice Guide APG 113 Internal Ratings-based Approach to Credit Risk as existing at the commencement of this reporting standard for further details on the definitions.Exposures to residual value captures the residual value of IRB lease exposures that expose an ADI to residual value risk. Refer to Attachment A of APS 113. Non-IRB lease exposures and related residual value exposures would be reported under ARS 112.0.Where Exposures to residual value is selected in column 1, for columns 2 to 17, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.                                                                                                                                                                                                                                                                                 |\n| 2   | RWA overlay                                               | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | This column applies to exposure classes in column 1 in which there are RWA overlays, defined as any additional RWA amount, initiated by APRA or the ADI, implemented as a direct add-on as opposed to an adjustment to a model or a risk parameter (e.g. PD).For each exposure class with an RWA overlay, report Yes in column 2 and report the total RWA overlay without the 1.1 scalar in column 20. For columns 3 to 19 and 22, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.For all other exposures, report No in this column and populate columns 3 to 23 as per the instructions. RWA reported in column 20 must not contain any overlay.To clarify, for an exposure class with an RWA overlay, there should be a single row that captures the total RWA overlay for that exposure class. The sum of RWA over rows with Yes and No in column 2 will be the total RWA for that exposure class.For RWA overlays that span multiple exposure classes, the overlay amount should be split across each applicable exposure class. |\n| 3   | Purchased receivable                                      | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For purchased receivables, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 4   | Asset value correlation multiplier (AVCM)                 | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For financial institution exposures subject to an AVCM of 1.25, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n| 5   | On/off balance sheet                                      | Y                 |                | On-balance sheetOff-balance sheetNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Off-balance sheet exposures include both non-market-related (including undrawn commitments) and market-related off-balance sheet transactions.For Exposures to residual value, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6   | 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 commitments (40% CCF)Other commitments (100% CCF)Short-term self-liquidating trade letters of credit arising from the movement of goodsIntraday limitsIrrevocable standby commitments under industry support arrangementsModelled EADMarket-related exposureNot Applicable | Report the nature of the transaction for off-balance sheet exposures only. For all other exposures, report Not Applicable.Transaction types are defined in Attachment C of APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard for further details of the definitions.Select Modelled EAD for exposures that use internal estimates of EAD (e.g. revolving retail exposures).Select Market-related exposure for exposures that expose an ADI to counterparty credit risk (refer to APS 113).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 7   | Weighted average credit conversion factor (CCF)           |                   |                | Percentage to 2 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Report the exposure-weighted average CCF for rows with Modelled EAD in column 6.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other rows, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 8   | Slotting category                                         | Y                 |                | StrongGoodSatisfactoryWeakDefaultNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Report the slotting category for exposures subject to the supervisory slotting approach only. For all other exposures, report Not Applicable.Where the exposure is slotted, for columns 9 to 17, populate the non-numeric columns with Not Applicable and leave the numeric columns blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 9   | Internal probability of default (PD) grade                | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Report the label assigned to the internal PD grade or pool (e.g. A1, B1, etc.).The allocation of exposures to each PD grade should be made after the application of regulatory floors on PD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 10  | Probability of default (PD)                               |                   |                | Percentage to 5 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal PD grade or pool in column 9, report the PD estimate for the internal grade or pool.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 11  | Prescribed loss given default (LGD) category              | Y                 |                | Eligible financial collateral (0%)Eligible financial receivables (20%)Eligible CRE or RRE (20%)Other eligible physical collateral (25%)Senior unsecured (5%)Senior unsecured (25%)Senior unsecured (40%)Senior unsecured (45%)Senior unsecured (50%)Subordinated debt (75%)Dilution risk (100%)Not Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | This column contains the FIRB LGD categories in APS 113 and is applicable to exposures subject to the FIRB approach and the dilution risk LGD category which is applicable to purchased receivable exposures. For all other exposures, report Not Applicable.Senior unsecured LGD categories include senior exposures secured by ineligible collateral under the FIRB approach.For partly secured exposures or exposures with mixed eligible collateral, exposures should be allocated to the relevant FIRB LGD categories as detailed in Attachment B of APS 113. For partly secured exposures, the amount reported in column 19 against a senior unsecured category should be calculated as , where E is the committed amount.The Dilution risk (100%) category is used for purchased receivables only. Refer to Attachment F of APS 113.                                                                                                                                                                                                                                                         |\n| 12  | Loan-to-valuation ratio (LVR)                             | Y                 |                | 0% to <= 50%50.01% to <= 60%60.01% to <= 70%70.01% to <= 80%80.01% to <= 90% - LMI80.01% to <= 90% - non-LMI90.01% to <= 100% - LMI90.01% to <= 100% - non-LMI> 100% - LMI> 100% - non-LMINot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | This column is applicable to Retail - residential mortgages - owner occupied and principal and interest, Retail - residential mortgages - five or more investment properties and Retail - residential mortgages – Other exposures except where the exposure is a purchased receivable.Loan-to-valuation ratio (LVR) and lenders’ mortgage insurance (LMI) are defined in APS 112.Allocate exposures to the appropriate LVR-LMI band based on the exposure’s LVR and the application of eligible LMI.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n| 13  | Internal LGD grade                                        | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | This column captures internal LGD grades and is applicable to exposures subject to the AIRB or the retail IRB approach. For all other exposures, report Not Applicable.For ADIs that use discrete LGD grades for regulatory capital calculation, report the label given to the internal LGD grade (e.g. LGD1, LGD2, etc.).For ADIs that assign continuous LGD estimates for regulatory capital calculation, the estimates must first be grouped into LGD bands for reporting purposes and then report the label given to each band (e.g. LGD1, LGD2, etc.). It is up to the ADI to determine the reasonable number of discrete bands for reporting purposes. The bands may be aligned with bands used internally for other purposes such as pricing.The allocation of exposures to each LGD grade or band should be made after the application of regulatory floors on LGD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                            |\n| 14  | Internal LGD estimate                                     |                   |                | Percentage to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal LGD grade in column 13, report the LGD estimate after the application of regulatory LGD floors. Where an ADI has formed LGD bands in column 13, report the exposure-weighted average LGD for each band after the application of regulatory LGD floors.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 15  | Maturity (M) band                                         | Y                 |                | <1 yearEqual to 1 year>1 to <=2 years>2 to <=3 years>3 to <=4years>4 to <5 yearsEqual to 5 yearsNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | This column is applicable to sovereign, financial institution and corporate exposures except for rows where Exposure after CRM and CCF (column 19) is zero.The <1 year band is for exposures that are exempt from the one-year maturity floor only.The allocation of exposures to each effective maturity band should be made after the application of regulatory caps and floors on effective maturity.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 16  | Weighted average maturity (years)                         |                   |                | Years to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Report the exposure-weighted average effective maturity in years for each effective maturity band in column 15.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average at the unique identifier level.For rows to which this column does not apply, including rows where Exposure after CRM and CCF (column 19) is zero, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 17  | Weighted average firm size                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For Corporate - SME - IPRE and Corporate - SME - non-IPRE exposures, except for rows where Exposure after CRM and CCF (column 19) is zero, report the exposure-weighted average consolidated annual revenue for the purpose of calculating the firm-size adjustment.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other exposures, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 18  | Exposure before CRM and CCF                               |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure before credit risk mitigation (CRM) and before CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 19  | Exposure after CRM and CCF                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure after CRM and after CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 20  | Risk weighted assets (RWA) - Internal ratings-based (IRB) |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the RWA without the 1.1 scaling factor. Refer to Attachment A of APS 113.For RWA overlays, refer to the instructions for column 2.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 21  | Scaled RWA                                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | APRA calculated field.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 22  | Expected loss (EL) amount                                 |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the EL amount.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 23  | RWA - Standardised                                        |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row and exposures reported in column 19, report the equivalent standardised RWA calculated in accordance with APS 112.For RWA overlays, report the equivalent standardised RWA where relevant (e.g. an overlay associated with the exposure amount may have a standardised equivalent).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |","sortOrder":18},{"sectionNumber":"Table 1: Capital Adequacy: Internal Rati","sectionType":"division","heading":"Table 1: Capital Adequacy: Internal Ratings-based Approach to Credit Risk","content":"## Specific instructions\n\n### Table 1: Capital Adequacy: Internal Ratings-based Approach to Credit Risk\n\n#### Scope\n\nTable 1 captures the credit risk-weighted assets (RWA) and risk components of all exposures under the internal ratings-based approach to credit risk, except the following specifically excluded items (refer to APS 113):\n\n(a) assets or investments that are required to be deducted from Tier 1 or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital;\n\n(b) securitisation exposures, which are subject to the requirements of APS 120; and\n\n(c) 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 internal ratings-based 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\nUnless otherwise specified, report all values in whole Australian dollars (no decimal place).\n\nPercentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.\n\nConvert amounts denominated in foreign currency to Australian dollars in accordance with Australian Accounting Standards.\n\n#### Table 1: Internal Ratings-based Approach to Credit Risk\n\n|     | Name                                                      | Unique identifier | Applicable to: | Valid values                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| --- | --------------------------------------------------------- | ----------------- | -------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1   | Exposure classification                                   | Y                 |                | SovereignFinancial institutionCorporate - large - non-IPRECorporate - large - IPRECorporate - SME - non-IPRECorporate - SME - IPRECorporate - other - non-IPRECorporate - other - IPRERetail - SMERetail - QRRRetail - residential mortgages - owner occupied and principal and interestRetail - residential mortgages - five or more investment propertiesRetail - residential mortgages - otherRetail - otherSupervisory slotting - project financeSupervisory slotting - object financeSupervisory slotting - commodities financeSupervisory slotting - IPREExposures to residual value                                                                                                                                                                                                               | Exposures that are excluded from the scope of APS 113 (paragraph 11) would be reported in the relevant table.Exposure classes are as defined in APS 113. Also refer to Prudential Practice Guide APG 113 Internal Ratings-based Approach to Credit Risk as existing at the commencement of this reporting standard for further details on the definitions.Exposures to residual value captures the residual value of IRB lease exposures that expose an ADI to residual value risk. Refer to Attachment A of APS 113. Non-IRB lease exposures and related residual value exposures would be reported under ARS 112.0.Where Exposures to residual value is selected in column 1, for columns 2 to 17, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.                                                                                                                                                                                                                                                                                 |\n| 2   | RWA overlay                                               | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | This column applies to exposure classes in column 1 in which there are RWA overlays, defined as any additional RWA amount, initiated by APRA or the ADI, implemented as a direct add-on as opposed to an adjustment to a model or a risk parameter (e.g. PD).For each exposure class with an RWA overlay, report Yes in column 2 and report the total RWA overlay without the 1.1 scalar in column 20. For columns 3 to 19 and 22, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.For all other exposures, report No in this column and populate columns 3 to 23 as per the instructions. RWA reported in column 20 must not contain any overlay.To clarify, for an exposure class with an RWA overlay, there should be a single row that captures the total RWA overlay for that exposure class. The sum of RWA over rows with Yes and No in column 2 will be the total RWA for that exposure class.For RWA overlays that span multiple exposure classes, the overlay amount should be split across each applicable exposure class. |\n| 3   | Purchased receivable                                      | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For purchased receivables, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 4   | Asset value correlation multiplier (AVCM)                 | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For financial institution exposures subject to an AVCM of 1.25, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n| 5   | On/off balance sheet                                      | Y                 |                | On-balance sheetOff-balance sheetNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Off-balance sheet exposures include both non-market-related (including undrawn commitments) and market-related off-balance sheet transactions.For Exposures to residual value, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6   | 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 commitments (40% CCF)Other commitments (100% CCF)Short-term self-liquidating trade letters of credit arising from the movement of goodsIntraday limitsIrrevocable standby commitments under industry support arrangementsModelled EADMarket-related exposureNot Applicable | Report the nature of the transaction for off-balance sheet exposures only. For all other exposures, report Not Applicable.Transaction types are defined in Attachment C of APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard for further details of the definitions.Select Modelled EAD for exposures that use internal estimates of EAD (e.g. revolving retail exposures).Select Market-related exposure for exposures that expose an ADI to counterparty credit risk (refer to APS 113).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 7   | Weighted average credit conversion factor (CCF)           |                   |                | Percentage to 2 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Report the exposure-weighted average CCF for rows with Modelled EAD in column 6.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other rows, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 8   | Slotting category                                         | Y                 |                | StrongGoodSatisfactoryWeakDefaultNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Report the slotting category for exposures subject to the supervisory slotting approach only. For all other exposures, report Not Applicable.Where the exposure is slotted, for columns 9 to 17, populate the non-numeric columns with Not Applicable and leave the numeric columns blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 9   | Internal probability of default (PD) grade                | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Report the label assigned to the internal PD grade or pool (e.g. A1, B1, etc.).The allocation of exposures to each PD grade should be made after the application of regulatory floors on PD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 10  | Probability of default (PD)                               |                   |                | Percentage to 5 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal PD grade or pool in column 9, report the PD estimate for the internal grade or pool.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 11  | Prescribed loss given default (LGD) category              | Y                 |                | Eligible financial collateral (0%)Eligible financial receivables (20%)Eligible CRE or RRE (20%)Other eligible physical collateral (25%)Senior unsecured (5%)Senior unsecured (25%)Senior unsecured (40%)Senior unsecured (45%)Senior unsecured (50%)Subordinated debt (75%)Dilution risk (100%)Not Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | This column contains the FIRB LGD categories in APS 113 and is applicable to exposures subject to the FIRB approach and the dilution risk LGD category which is applicable to purchased receivable exposures. For all other exposures, report Not Applicable.Senior unsecured LGD categories include senior exposures secured by ineligible collateral under the FIRB approach.For partly secured exposures or exposures with mixed eligible collateral, exposures should be allocated to the relevant FIRB LGD categories as detailed in Attachment B of APS 113. For partly secured exposures, the amount reported in column 19 against a senior unsecured category should be calculated as , where E is the committed amount.The Dilution risk (100%) category is used for purchased receivables only. Refer to Attachment F of APS 113.                                                                                                                                                                                                                                                         |\n| 12  | Loan-to-valuation ratio (LVR)                             | Y                 |                | 0% to <= 50%50.01% to <= 60%60.01% to <= 70%70.01% to <= 80%80.01% to <= 90% - LMI80.01% to <= 90% - non-LMI90.01% to <= 100% - LMI90.01% to <= 100% - non-LMI> 100% - LMI> 100% - non-LMINot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | This column is applicable to Retail - residential mortgages - owner occupied and principal and interest, Retail - residential mortgages - five or more investment properties and Retail - residential mortgages – Other exposures except where the exposure is a purchased receivable.Loan-to-valuation ratio (LVR) and lenders’ mortgage insurance (LMI) are defined in APS 112.Allocate exposures to the appropriate LVR-LMI band based on the exposure’s LVR and the application of eligible LMI.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n| 13  | Internal LGD grade                                        | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | This column captures internal LGD grades and is applicable to exposures subject to the AIRB or the retail IRB approach. For all other exposures, report Not Applicable.For ADIs that use discrete LGD grades for regulatory capital calculation, report the label given to the internal LGD grade (e.g. LGD1, LGD2, etc.).For ADIs that assign continuous LGD estimates for regulatory capital calculation, the estimates must first be grouped into LGD bands for reporting purposes and then report the label given to each band (e.g. LGD1, LGD2, etc.). It is up to the ADI to determine the reasonable number of discrete bands for reporting purposes. The bands may be aligned with bands used internally for other purposes such as pricing.The allocation of exposures to each LGD grade or band should be made after the application of regulatory floors on LGD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                            |\n| 14  | Internal LGD estimate                                     |                   |                | Percentage to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal LGD grade in column 13, report the LGD estimate after the application of regulatory LGD floors. Where an ADI has formed LGD bands in column 13, report the exposure-weighted average LGD for each band after the application of regulatory LGD floors.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 15  | Maturity (M) band                                         | Y                 |                | <1 yearEqual to 1 year>1 to <=2 years>2 to <=3 years>3 to <=4years>4 to <5 yearsEqual to 5 yearsNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | This column is applicable to sovereign, financial institution and corporate exposures except for rows where Exposure after CRM and CCF (column 19) is zero.The <1 year band is for exposures that are exempt from the one-year maturity floor only.The allocation of exposures to each effective maturity band should be made after the application of regulatory caps and floors on effective maturity.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 16  | Weighted average maturity (years)                         |                   |                | Years to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Report the exposure-weighted average effective maturity in years for each effective maturity band in column 15.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average at the unique identifier level.For rows to which this column does not apply, including rows where Exposure after CRM and CCF (column 19) is zero, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 17  | Weighted average firm size                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For Corporate - SME - IPRE and Corporate - SME - non-IPRE exposures, except for rows where Exposure after CRM and CCF (column 19) is zero, report the exposure-weighted average consolidated annual revenue for the purpose of calculating the firm-size adjustment.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other exposures, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 18  | Exposure before CRM and CCF                               |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure before credit risk mitigation (CRM) and before CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 19  | Exposure after CRM and CCF                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure after CRM and after CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 20  | Risk weighted assets (RWA) - Internal ratings-based (IRB) |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the RWA without the 1.1 scaling factor. Refer to Attachment A of APS 113.For RWA overlays, refer to the instructions for column 2.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 21  | Scaled RWA                                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | APRA calculated field.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 22  | Expected loss (EL) amount                                 |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the EL amount.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 23  | RWA - Standardised                                        |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row and exposures reported in column 19, report the equivalent standardised RWA calculated in accordance with APS 112.For RWA overlays, report the equivalent standardised RWA where relevant (e.g. an overlay associated with the exposure amount may have a standardised equivalent).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |","sortOrder":19},{"sectionNumber":"Scope","sectionType":"subdivision","heading":"Scope","content":"#### Scope\n\nTable 1 captures the credit risk-weighted assets (RWA) and risk components of all exposures under the internal ratings-based approach to credit risk, except the following specifically excluded items (refer to APS 113):\n\n(a) assets or investments that are required to be deducted from Tier 1 or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital;\n\n(b) securitisation exposures, which are subject to the requirements of APS 120; and\n\n(c) exposures of an overseas banking subsidiary that is prudentially regulated by a prescribed New Zealand authority.","sortOrder":20},{"sectionNumber":"Reporting basis","sectionType":"subdivision","heading":"Reporting basis","content":"#### Reporting basis\n\nComplete Table 1 for all exposures that use the internal ratings-based 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":21},{"sectionNumber":"Units of measurement","sectionType":"subdivision","heading":"Units of measurement","content":"#### Units of measurement\n\nUnless otherwise specified, report all values in whole Australian dollars (no decimal place).\n\nPercentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.\n\nConvert amounts denominated in foreign currency to Australian dollars in accordance with Australian Accounting Standards.","sortOrder":22},{"sectionNumber":"Table 1: Internal Ratings-based Approach","sectionType":"subdivision","heading":"Table 1: Internal Ratings-based Approach to Credit Risk","content":"#### Table 1: Internal Ratings-based Approach to Credit Risk\n\n|     | Name                                                      | Unique identifier | Applicable to: | Valid values                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| --- | --------------------------------------------------------- | ----------------- | -------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1   | Exposure classification                                   | Y                 |                | SovereignFinancial institutionCorporate - large - non-IPRECorporate - large - IPRECorporate - SME - non-IPRECorporate - SME - IPRECorporate - other - non-IPRECorporate - other - IPRERetail - SMERetail - QRRRetail - residential mortgages - owner occupied and principal and interestRetail - residential mortgages - five or more investment propertiesRetail - residential mortgages - otherRetail - otherSupervisory slotting - project financeSupervisory slotting - object financeSupervisory slotting - commodities financeSupervisory slotting - IPREExposures to residual value                                                                                                                                                                                                               | Exposures that are excluded from the scope of APS 113 (paragraph 11) would be reported in the relevant table.Exposure classes are as defined in APS 113. Also refer to Prudential Practice Guide APG 113 Internal Ratings-based Approach to Credit Risk as existing at the commencement of this reporting standard for further details on the definitions.Exposures to residual value captures the residual value of IRB lease exposures that expose an ADI to residual value risk. Refer to Attachment A of APS 113. Non-IRB lease exposures and related residual value exposures would be reported under ARS 112.0.Where Exposures to residual value is selected in column 1, for columns 2 to 17, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.                                                                                                                                                                                                                                                                                 |\n| 2   | RWA overlay                                               | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | This column applies to exposure classes in column 1 in which there are RWA overlays, defined as any additional RWA amount, initiated by APRA or the ADI, implemented as a direct add-on as opposed to an adjustment to a model or a risk parameter (e.g. PD).For each exposure class with an RWA overlay, report Yes in column 2 and report the total RWA overlay without the 1.1 scalar in column 20. For columns 3 to 19 and 22, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.For all other exposures, report No in this column and populate columns 3 to 23 as per the instructions. RWA reported in column 20 must not contain any overlay.To clarify, for an exposure class with an RWA overlay, there should be a single row that captures the total RWA overlay for that exposure class. The sum of RWA over rows with Yes and No in column 2 will be the total RWA for that exposure class.For RWA overlays that span multiple exposure classes, the overlay amount should be split across each applicable exposure class. |\n| 3   | Purchased receivable                                      | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For purchased receivables, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 4   | Asset value correlation multiplier (AVCM)                 | Y                 |                | YesNo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For financial institution exposures subject to an AVCM of 1.25, report Yes. For all other exposures, report No.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n| 5   | On/off balance sheet                                      | Y                 |                | On-balance sheetOff-balance sheetNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Off-balance sheet exposures include both non-market-related (including undrawn commitments) and market-related off-balance sheet transactions.For Exposures to residual value, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 6   | 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 commitments (40% CCF)Other commitments (100% CCF)Short-term self-liquidating trade letters of credit arising from the movement of goodsIntraday limitsIrrevocable standby commitments under industry support arrangementsModelled EADMarket-related exposureNot Applicable | Report the nature of the transaction for off-balance sheet exposures only. For all other exposures, report Not Applicable.Transaction types are defined in Attachment C of APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard for further details of the definitions.Select Modelled EAD for exposures that use internal estimates of EAD (e.g. revolving retail exposures).Select Market-related exposure for exposures that expose an ADI to counterparty credit risk (refer to APS 113).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n| 7   | Weighted average credit conversion factor (CCF)           |                   |                | Percentage to 2 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Report the exposure-weighted average CCF for rows with Modelled EAD in column 6.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other rows, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n| 8   | Slotting category                                         | Y                 |                | StrongGoodSatisfactoryWeakDefaultNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Report the slotting category for exposures subject to the supervisory slotting approach only. For all other exposures, report Not Applicable.Where the exposure is slotted, for columns 9 to 17, populate the non-numeric columns with Not Applicable and leave the numeric columns blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n| 9   | Internal probability of default (PD) grade                | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Report the label assigned to the internal PD grade or pool (e.g. A1, B1, etc.).The allocation of exposures to each PD grade should be made after the application of regulatory floors on PD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 10  | Probability of default (PD)                               |                   |                | Percentage to 5 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal PD grade or pool in column 9, report the PD estimate for the internal grade or pool.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 11  | Prescribed loss given default (LGD) category              | Y                 |                | Eligible financial collateral (0%)Eligible financial receivables (20%)Eligible CRE or RRE (20%)Other eligible physical collateral (25%)Senior unsecured (5%)Senior unsecured (25%)Senior unsecured (40%)Senior unsecured (45%)Senior unsecured (50%)Subordinated debt (75%)Dilution risk (100%)Not Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | This column contains the FIRB LGD categories in APS 113 and is applicable to exposures subject to the FIRB approach and the dilution risk LGD category which is applicable to purchased receivable exposures. For all other exposures, report Not Applicable.Senior unsecured LGD categories include senior exposures secured by ineligible collateral under the FIRB approach.For partly secured exposures or exposures with mixed eligible collateral, exposures should be allocated to the relevant FIRB LGD categories as detailed in Attachment B of APS 113. For partly secured exposures, the amount reported in column 19 against a senior unsecured category should be calculated as , where E is the committed amount.The Dilution risk (100%) category is used for purchased receivables only. Refer to Attachment F of APS 113.                                                                                                                                                                                                                                                         |\n| 12  | Loan-to-valuation ratio (LVR)                             | Y                 |                | 0% to <= 50%50.01% to <= 60%60.01% to <= 70%70.01% to <= 80%80.01% to <= 90% - LMI80.01% to <= 90% - non-LMI90.01% to <= 100% - LMI90.01% to <= 100% - non-LMI> 100% - LMI> 100% - non-LMINot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | This column is applicable to Retail - residential mortgages - owner occupied and principal and interest, Retail - residential mortgages - five or more investment properties and Retail - residential mortgages – Other exposures except where the exposure is a purchased receivable.Loan-to-valuation ratio (LVR) and lenders’ mortgage insurance (LMI) are defined in APS 112.Allocate exposures to the appropriate LVR-LMI band based on the exposure’s LVR and the application of eligible LMI.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n| 13  | Internal LGD grade                                        | Y                 |                | Text                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | This column captures internal LGD grades and is applicable to exposures subject to the AIRB or the retail IRB approach. For all other exposures, report Not Applicable.For ADIs that use discrete LGD grades for regulatory capital calculation, report the label given to the internal LGD grade (e.g. LGD1, LGD2, etc.).For ADIs that assign continuous LGD estimates for regulatory capital calculation, the estimates must first be grouped into LGD bands for reporting purposes and then report the label given to each band (e.g. LGD1, LGD2, etc.). It is up to the ADI to determine the reasonable number of discrete bands for reporting purposes. The bands may be aligned with bands used internally for other purposes such as pricing.The allocation of exposures to each LGD grade or band should be made after the application of regulatory floors on LGD.For rows to which this column does not apply (e.g. slotted exposures), report Not Applicable.                                                                                                                            |\n| 14  | Internal LGD estimate                                     |                   |                | Percentage to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | For each internal LGD grade in column 13, report the LGD estimate after the application of regulatory LGD floors. Where an ADI has formed LGD bands in column 13, report the exposure-weighted average LGD for each band after the application of regulatory LGD floors.For rows to which this column does not apply (e.g. slotted exposures), leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 15  | Maturity (M) band                                         | Y                 |                | <1 yearEqual to 1 year>1 to <=2 years>2 to <=3 years>3 to <=4years>4 to <5 yearsEqual to 5 yearsNot Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | This column is applicable to sovereign, financial institution and corporate exposures except for rows where Exposure after CRM and CCF (column 19) is zero.The <1 year band is for exposures that are exempt from the one-year maturity floor only.The allocation of exposures to each effective maturity band should be made after the application of regulatory caps and floors on effective maturity.For all other exposures, report Not Applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n| 16  | Weighted average maturity (years)                         |                   |                | Years to 3 decimal places                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Report the exposure-weighted average effective maturity in years for each effective maturity band in column 15.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average at the unique identifier level.For rows to which this column does not apply, including rows where Exposure after CRM and CCF (column 19) is zero, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 17  | Weighted average firm size                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For Corporate - SME - IPRE and Corporate - SME - non-IPRE exposures, except for rows where Exposure after CRM and CCF (column 19) is zero, report the exposure-weighted average consolidated annual revenue for the purpose of calculating the firm-size adjustment.Note that the average should be calculated as the exposure (after CRM and CCF) weighted average for each relevant row.For all other exposures, leave this column blank.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 18  | Exposure before CRM and CCF                               |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure before credit risk mitigation (CRM) and before CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 19  | Exposure after CRM and CCF                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row other than rows with Yes in column 2, report exposure after CRM and after CCF.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n| 20  | Risk weighted assets (RWA) - Internal ratings-based (IRB) |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the RWA without the 1.1 scaling factor. Refer to Attachment A of APS 113.For RWA overlays, refer to the instructions for column 2.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n| 21  | Scaled RWA                                                |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | APRA calculated field.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n| 22  | Expected loss (EL) amount                                 |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Report the EL amount.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n| 23  | RWA - Standardised                                        |                   |                | Whole dollars                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | For each row and exposures reported in column 19, report the equivalent standardised RWA calculated in accordance with APS 112.For RWA overlays, report the equivalent standardised RWA where relevant (e.g. an overlay associated with the exposure amount may have a standardised equivalent).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |","sortOrder":23}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"The instrument sets reporting obligations for ADIs using the IRB approach (and, where applicable, their authorised NOHCs) for reporting periods ending on or after 30 September 2024. It expressly excludes items already deducted from capital, securitisation exposures subject to APS 120 and certain New Zealand prudentially regulated subsidiaries (Specific instructions — Scope). The text does not assert any expansion or contraction of scope relative to the prior standard within this document; transitional provisions preserve reporting under the old standard for affected historical periods (Transition)."},"complexity_factors":["Extensive, field‑level reporting table with 23 data fields, primary‑key constraints and detailed validation rules (Specific instructions — Table 1).","Cross‑references to multiple prudential standards and guidance (APS 112, APS 113, APS 120, APS 001, APS 310) that determine definitions, scope and audit requirements (Application and commencement; Definitions; Quality control).","Securitisation deconsolidation principle that changes consolidation and capital treatment for SPVs and securitisation pools, with separate reporting for retained securitisation exposures (General instructions — Securitisation deconsolidation principle).","RWA overlay mechanics and reporting (direct add‑on RWA separate from model outputs) introduce dual reporting rows and split‑allocation rules (Table 1, column 2 instructions).","Multiple reporting levels and potential NOHC substitution: Level 1/Level 2 reporting, and immediate parent NOHC reporting obligations for subsidiaries (Information required).","Mandatory external auditor review and ongoing internal controls for reported data, tying reporting to APS 310 audit requirements (Quality control (para 1)).","Timeliness and submission mechanics: quarterly reporting by ADI financial year, 35‑day deadline, APRA discretion to vary frequency and grant extensions, and electronic submission/digital certificate requirement (Reporting periods and due dates; Method of submission; Authorisation).","Rich categorical and numeric mappings (slotting categories, LGD categories, LVR bands, maturity bands, Modelled EAD, CCFs, AVCM) that require alignment of internal models and reporting bins (Table 1 columns 6, 8, 11–16).","Data quality and units rules (whole AUD amounts, percent formatting, foreign currency conversion per accounting standards) that impose processing and reconciliation work (Units of measurement).","Transition rules requiring reporting under the revoked (old) standard for certain transitional periods, creating parallel compliance tracks during changeover (Transition)."],"plain_english_summary":"This Reporting Standard requires authorised deposit-taking institutions (ADIs) using the internal ratings‑based (IRB) approach to submit detailed electronic data to APRA about their IRB credit exposures (PDs, LGDs, maturities, exposures, RWA components). It applies at Level 1 and Level 2 (or via an authorised NOHC) for reporting periods ending on or after 30 September 2024. APRA (and potentially the RBA and ABS) will use the data for prudential supervision and capital adequacy assessment; reports must be auditor‑reviewed, digitally signed and lodged within 35 calendar days."},"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"},"kimi_summary":{"_metrics":{"completionTokens":702},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"This appears to be a straightforward replacement/update of a reporting standard with the same core purpose. The scope remains focused on IRB approach credit risk reporting for ADIs. The 30 September 2024 commencement date and transitional arrangements suggest this is a scheduled update rather than scope expansion."},"complexity_factors":["23 detailed data fields with specific formatting requirements (percentages to 2-5 decimal places, whole dollars, etc.)","Extensive cross-references to other prudential standards (APS 112, APS 113, APS 120, APS 310, APS 001)","Multiple conditional reporting rules based on exposure type, approach used (FIRB vs AIRB), and organisational structure","Complex primary key structure for the reporting table (7 fields marked as unique identifiers)","Nested exceptions and special cases (e.g., RWA overlays, slotted exposures, securitisation deconsolidation)","Dual reporting levels required (Level 1 and Level 2) with different rules for NOHC subsidiaries","Numerous defined terms that reference external legislation and standards","Specific calculation methodologies required (exposure-weighted averages, regulatory floors and caps)","Transitional reporting rules that create parallel obligations with old and new standards"],"plain_english_summary":"This reporting standard requires ADIs (and their non‑operating holding companies) approved to use the IRB approach to submit quarterly, electronically signed datasets to APRA detailing their credit risk models—covering exposures, PDs, LGDs, RWAs, LVRs, maturities and related fields. Reports are due 35 days after quarter‑end, require annual external audit, and include rules for securitisations and transitional arrangements. The data lets APRA (and agencies like the RBA/ABS) verify capital adequacy and monitor systemic credit risk."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2024/documents"}}