Interpretation

1. In this Prudential Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Australian Accounting Standard or Australian Auditing and Assurance Standard is a reference to the Act, Regulation, Prudential Standard, Australian Accounting Standard or Australian Auditing and Assurance Standard as it exists from time to time.
2. In this Prudential Standard, the indicators in square brackets appearing before each defined term refer to the industry context in which the definition applies as follows:
   1. ‘[ADI]’ indicates that the relevant definition applies in the context of APRA-regulated institutions specified in paragraph 3(a) of this Prudential Standard;
   2. ‘[GI]’ indicates that the relevant definition applies in the context of the APRA-regulated institutions specified in 3(b) of this Prudential Standard;
   3. ‘[LI]’ indicates that the relevant definition applies in the context of APRA-regulated institutions specified in 3(c) of this Prudential Standard; and
   4. ‘[PHI]’ indicates that the relevant definition applies in the context of APRA-regulated institutions specified in 3(d) of this Prudential Standard.

Where a combination of indicators in square brackets appear before a defined term, it indicates that the relevant definition applies in each of those industry contexts.