Application

3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) that:

(a) is applying the standardised approach to credit risk to all or part of its off-balance sheet exposures for capital adequacy (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate); and

(b) is not a provider of purchased payment facilities or a Restricted ADI.

This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).