CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019
Section A: Non-market-related off-balancSection A: Non-market-related off-balance sheet exposures
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Section A: Non-market-related off-balance sheet exposures
Refer to Attachment B of APS 112 and Prudential Practice Guide APG 112 Standardised Approach to Credit Risk (APG 112) for further details of the definitions of the following non-market related transactions.
| Item 1.1 | Include:(a) potential credit exposures arising from the issue of guarantees and credit derivatives;(b) confirmation of letters of credit;(c) issue of standby letters of credit serving as financial guarantees for loans, securities and any other financial liabilities;(d) bills endorsed under bill endorsement lines; and(e) any other direct credit substitutes. |
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| Item 1.2 | Include:(a) issue of performance bonds;(b) bid bonds;(c) warranties;(d) indemnities; and(e) standby letters of credit in relation to a non-monetary obligation of a counterparty under a particular transaction. |
| Item 1.3 | Include:(a) documentary letters of credit issued;(b) acceptances on trade bills;(c) shipping guarantees issued; and(d) any other trade-related contingencies. |
| Item 1.4 | Include:(a) repurchase/reverse repurchase agreements; and(b) securities lending/borrowing transactions. |
| Item 1.5 | Include any asset sales (to the extent that such assets are not included on-balance sheet) by an ADI where the holder of the asset is entitled to ‘put’ the asset back to the ADI within an agreed period or under certain prescribed circumstances, e.g. deterioration in the value or credit quality of the asset concerned.These transactions are risk-weighted according to the type of assets or the issuer of securities (as appropriate) and not according to the counterparty with whom the transaction is made, where the credit risk associated with the underlying asset which has been sold (temporarily with recourse) or purchased, remains with the ADI. |
| Item 1.6 | Include:(a) commitments to purchase at a specified future date and on pre-arranged terms; and(b) a loan, security or other asset from another party, including written put options on specified assets with the character of a credit enhancement.Exclude written put options expressed in terms of market rates for currencies or financial instruments bearing no credit risk. |
| Item 1.7 | Include:(a) any amounts owing on the uncalled portion of partly paid shares; and(b) securities held by an ADI that represent commitments with certain drawdown by the issuer at a future date. |
| Item 1.8 |