Financial Sector (Collection of Data) (reporting standard) determination No. 50 of 2023
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Scope
Table 1 captures the credit risk-weighted assets (RWA) and risk components of all exposures under the internal ratings-based approach to credit risk, except the following specifically excluded items (refer to APS 113):
(a) assets or investments that are required to be deducted from Tier 1 or Tier 2 capital under Prudential Standard APS 111 Capital Adequacy: Measurement of Capital;
(b) securitisation exposures, which are subject to the requirements of APS 120; and
(c) exposures of an overseas banking subsidiary that is prudentially regulated by a prescribed New Zealand authority.