Financial Sector (Collection of Data) (reporting standard) determination No. 50 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 internal ratings-based 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.