Document ID: chunk:federal_register_of_legislation:F2024L01125:reg:2
Version: federal_register_of_legislation:F2024L01125
Segment Type: reg
Provision Reference: reg 2
Character Range: 23900–26534

2   Exposure subclass                 Y                      * Sovereign                                                                                             This column is applicable to Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, and certain exposures with currency mismatch.
                                                             * Domestic PSE
                                                             * Bank - long-term exposure
                                                             * Bank - short-term exposure                                                                            For Commercial property - not dependent on cashflows - standard, Commercial property - not dependent on cashflows - non-standard, Lease (excluding residual value) and Unsettled non-DvP transactions < 5 business days, select the relevant counterparty in this column. The counterparty selected should be consistent with the risk weight applied to the exposure.
                                                             * Bank - short-term issue-specific credit rating
                                                             * General corporate – short-term issue-specific credit rating
                                                             * General corporate - other                                                                             For non-DvP transactions risk-weighted in accordance with paragraph 5(b) of Attachment D to APS 112, select Immaterial non-DvP transaction in this column.
                                                             * General corporate - SME corporate
                                                             * General corporate - SME retail
                                                             * Retail - other                                                                                        For exposures with currency mismatch and are subject to a 1.5 times multiplier as per paragraph 43 of Attachment B to APS 112, select Exposure with currency mismatch in this column.
                                                             * Exposure with currency mismatch
                                                             * Immaterial non-DvP transaction
                                                             * Not Applicable                                                                                        For all other exposures report Not Applicable.