Reporting entity

This form must be completed at Level 1 and Level 2 by each ADI that:

(a) is applying the standardised approach to credit risk to all or part of the ADI’s off-balance sheet exposures for capital adequacy purposes (refer to APS 112 or APS 113); and

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

If an ADI is a subsidiary of an authorised NOHC, the report at Level 2 must be submitted by the ADI’s immediate parent NOHC.

A branch of a foreign bank is only required to complete column 1 Notional principal amount in all sections of this reporting form.