CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 24 of 2019
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Financial Sector (Collection of Data) (reporting standard) determination No. 24 of 2019
Start here
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 24 of 2019.
ADI means an authorised deposit-taking institution within the meaning of the Banking Act.
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
Authorised NOHC has the meaning given in the Banking Act.
Banking Act means the Banking Act 1959.
Credit conversion factor (CCF) means the percentage value used to convert an off-balance sheet exposure into an on-balance sheet equivalent (i.e. the credit equivalent amount).
Credit equivalent amount (CEA) means the on-balance sheet equivalent of an off-balance sheet exposure.
Immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of Prudential Standard APS 001 Definitions (APS 001).
IRB ADI means an ADI with approval from APRA to use an internal ratings-based (IRB) approach to credit risk.
Level 1 has the meaning given in APS 001.
Level 2 has the meaning given in APS 001.
Notional principal amount means the face value or gross amount of a given off-balance sheet transaction and not the fair value.
Off-balance sheet exposures are exposures that need to be converted to a CEA before they can be risk-weighted. Prior to the adoption of International Financial Reporting Standards (IFRS) for reporting periods beginning on or after 1 January 2005 some items, e.g. derivatives for accounting purposes, were treated as off-balance sheet. After the adoption of IFRS some of these items for accounting purposes were brought on-balance sheet. For the purposes of this APRA reporting form continue to report items that were off-balance sheet before the adoption of IFRS as off-balance sheet.
Reporting period means a period mentioned in paragraph 8 or, if applicable, as varied under paragraph 9.
Subsidiary has the meaning given in the Corporations Act 2001.
Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instruments as in force from time to time.
Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.