Reporting standard ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures

Reporting standard ARS 118.0 Off-balance Sheet Business

Financial Sector (Collection of Data) Act 2001

I, Wayne Stephen Byres, a delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:

• REVOKE Reporting Standard ARS 112.2 Capital Adequacy - Off Balance Sheet Business made by Financial Sector (Collection of Data) (reporting standard) determination No. 3 of 2006; and
• DETERMINE Reporting Standard ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 2 of the reporting standard; and
• DETERMINE Reporting Standard ARS 118.0 Off-balance Sheet Business in the form set out in the Schedule, which applies to the financial sector entities referred to in paragraph 2 of the reporting standard.

Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on the later of 1 April 2008 and the date of registration of this instrument on the Federal Register of Legislative Instruments.

Dated 4th February 2008

[Signed]

Wayne Byres

Executive General Manager

Diversified Institutions Division

Interpretation

In this Determination

APRA means the Australian Prudential Regulation Authority.

Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003.

Schedule

Reporting Standard ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures comprises the 21 pages commencing on the following page.

Reporting Standard ARS 118.0 Off-balance Sheet Business which comprises the 18 pages commencing on the page immediately following Reporting Standard ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures.