Get a plain-English read of Specific instructions

Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019.

Specific instructions

Column 1	Report the notional principal amount. Absolute values should be reported.
Column 2	Report the CCF. CCFs are generally pre-defined in the form and correspond to the CCFs detailed in Attachment B of APS 112 for non-market-related and market-related off-balance sheet exposures. Where CCFs have not been pre-defined in the form, the ADI does not need to report a CCF as more than one CCF may have been used in relation to that exposure type (see the section below for column 3).
Column 3	Report the CEA.In relation to a non-market-related off-balance sheet transaction, CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant CCF.Generally, the CEA is a derived field in the form. In some cases, however, the CEA must be entered by the ADI. The CEA for some off-balance sheet exposure types may consist of several discrete exposures, each potentially attracting different CCFs. The ADI must, by reference to Attachment B of APS 112, determine the appropriate CCF(s) to be applied to the exposure(s) to calculate the CEA for that off-balance sheet exposure type and report the total as a single CEA.Credit derivative transactions in the banking book are classified as non-market-related off-balance sheet transactions.
Column 4	Report the RWE.The RWE amount for some off-balance sheet exposure types may consist of several discrete exposures, each potentially attracting different risk-weights. The ADI must, by reference to Attachment A of APS 112, determine the appropriate risk-weight(s) to be applied to the exposure(s) to calculate the RWE for that off-balance sheet exposure type and report the total as a single RWE amount.