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Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2020
Basis of preparationBasis of preparation
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Basis of preparation
For the purposes of this form, ADIs must report all exposures including both the effect of Credit risk mitigation (CRM) techniques (item 1) as well as on the basis of excluding the effect of CRM techniques (item 2), in accordance with Prudential Standard APS 221 Large Exposures (APS 221).
In completing this form, ADIs must apply the requirements for netting specified in Attachment A to APS 221.