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Division Include any other non-market-related off - Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019 - Include any other non-market-related off-balance sheet transactions that give rise to credit risk but are not specifically identified in Attachment B of APS 112. For any such transaction, an ADI must consult APRA on the appropriate CCF to be used for calculating the CEA of that particular transaction for capital adequacy purposes (refer to Attachment B of APS 112). | Zoe