Financial Sector (Collection of Data) (reporting standard) determination No. 49 of 2023
Application and commencementApplication and commencement
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Application and commencement
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This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the standardised approach to credit risk to all or part of its exposures for capital adequacy purposes (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate).
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This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 7).
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This Reporting Standard applies for reporting periods ending on or after 31 March 2023.