Financial Sector (Collection of Data) (reporting standard) determination No. 3 of 2008 - ARS 112.2 Standardised Credit Risk - Off-balance Sheet Exposures/ARS 118.0 Off-balance Sheet Business
ApplicationApplication
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Application
- This reporting standard applies to an authorised deposit-taking institution (ADI) that satisfies both of the following requirements:
(a) it is applying the standardised approach to credit risk to all or part of its off-balance sheet exposures for capital adequacy purposes (refer to APS 112 or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk, as appropriate); and
(b) it is included in one of the classes of ADI to which this reporting standard applies, as set out in the table below.
| Class of ADI | Applicable |
|---|---|
| Bank – Advanced or Applicant Advanced | Yes |
| Bank – Standardised | Yes |
| Branch of a Foreign Bank | Yes |
| Building Society | Yes |
| Credit Union | Yes |
| Specialist Credit Card Institution (SCCI) | Yes |
| Provider of Purchased Payment Facilities | No |
| Other ADI | Yes |
This reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 4).