Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2011 - ARS 118.1 - Other Off-balance Sheet Business
Objective of this reporting standardObjective of this reporting standard
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Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
This reporting standard outlines the requirements for the provision of information to APRA relating to specified off-balance sheet exposures of an authorised deposit-taking institutions that has approval to use an internal ratings-based approach to credit risk under Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113) (advanced ADI). It should be read in conjunction with:
- Form ARF 118.1 Other Off-balance Sheet Exposures and the associated instructions (all of which are attached and form part of this reporting standard); and
- Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk and APS 113.