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
Objective of this reporting standardObjective of this reporting standard
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Turn the raw legal text into a practical explanation grounded in 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.
Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
This reporting standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s off-balance sheet exposures. It should be read in conjunction with:
- the versions of Form ARF 112.2A Standardised Credit Risk - Off-balance Sheet Exposures designated for an authorised deposit-taking institution reporting at Level 1 and Level 2, and the associated instructions (all of which are attached and form part of this reporting standard); and
- Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.