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Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2024
Table 1: Standardised Approach to CreditTable 1: Standardised Approach to Credit Risk
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Table 1: Standardised Approach to Credit Risk
| Name | Unique Identifier | Valid values | Description | |
|---|---|---|---|---|
| 1 | Exposure classification | Y | Residential property - owner occupied and principal and interest - standardResidential property - other - standardResidential property - non-standard - reverse mortgagesResidential property - non-standard - otherCommercial property - dependent - standardCommercial property - dependent - non-standardCommercial property - not dependent on cashflows - standardCommercial property - not dependent on cashflows - non-standardADC - risk-weighted at 100%ADC - otherSovereignDomestic PSEBank - long-term exposureBank - short-term exposureBank - short-term issue-specific credit ratingCovered bondGeneral corporate - short-term issue-specific credit ratingGeneral corporate - SME corporateGeneral corporate - SME retailGeneral corporate - otherSpecialised lending - project financeSpecialised lending - object financeSpecialised lending - commodities financeRetail - credit cardRetail - otherMargin lending - secured by eligible financial collateralMargin lending - secured by other collateralSubordinated debtEquity - listed on a recognised exchangeEquity - not listed on a recognised exchangeLeases (excluding residual value)Residual value for leases (<= 10% of Tier 1 capital)Residual value for leases (> 10% Tier 1 capital)Exposures through a third partyCash owned and held at the ADI or in transitCash items in the process of collectionGold bullionInvestments in premises, plant and equipment, and all other fixed assetsUnsettled DvP transactions 5 to 15 business days after settlement dateUnsettled DvP transactions 16 to 30 business days after settlement dateUnsettled DvP transactions 31 to 45 business days after settlement dateUnsettled DvP transactions 46 business days or more after settlement dateUnsettled non-DvP transactions < 5 business daysUnsettled non-DvP transactions >= 5 business daysMarket-related exposureAll other exposures not specified elsewhere | Exposure classes are as defined in APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard (APG 112) for further details of the definitions.Guidance on specific exposure classes:Bank - short-term exposure captures exposures that meet the requirements in paragraph 9 of Attachment B to APS 112. Bank - short-term issue-specific credit rating captures short-term bank exposures with an issue-specific external credit rating. Bank - long-term exposure captures all other bank exposures.Covered bond captures exposures that are risk-weighted in accordance with paragraph 14 of Attachment B to APS 112.General corporate – short-term issue-specific credit rating captures short-term general corporate exposures with an issue-specific external credit rating. General corporate - SME corporate and General corporate - SME retail capture exposures risk-weighted in accordance with paragraph 23 of Attachment B to APS 112. General corporate - other captures all other general corporate exposures.Equity - listed on a recognised exchange includes equity exposure to ADI’s banking or insurance subsidiary at Level 1.Gold bullion includes gold bullion held at the ADI or held in another ADI on an allocated basis, to the extent the gold bullion assets are backed by gold bullion liabilities.Leases (excluding residual value) captures exposures risk-weighted in accordance with paragraph 39 of Attachment B to APS 112.Use Market-related exposure to report RWA for market-related off-balance sheet exposures. Specifically, where Market-related exposure is selected:a) populate columns 2 to 10 with Not Applicable or 0 as appropriate;b) for a Standardised ADI, report in column 11 total RWA for market-related off-balance sheet credit exposures (including default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180; andc) for an IRB ADI, report in column 11 the total RWA for market-related off-balance sheet non-IRB credit exposures (including non-IRB default risk RWE, trade exposure RWE and default fund RWE) plus 12.5 times the sum of CVA capital charge and default fund capital charge, determined in accordance with APS 180. |