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Subdivision Table 1: Internal Ratings-based Approach - Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2024 - Table 1: Internal Ratings-based Approach to Credit Risk | Zoe

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Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2024

Table 1: Internal Ratings-based ApproachTable 1: Internal Ratings-based Approach to Credit Risk

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Table 1: Internal Ratings-based Approach to Credit Risk

	Name	Unique identifier	Applicable to:	Valid values	Description
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.
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.