Document ID: chunk:federal_register_of_legislation:F2024L01127:reg:6
Version: federal_register_of_legislation:F2024L01127
Segment Type: reg
Provision Reference: reg 6
Character Range: 23570–26951

6   Nature of transaction                                      Y                                      * Direct credit substitutes                                                                             Report the nature of the transaction for off-balance sheet exposures only. For all other exposures, report Not Applicable.
                                                                                                      * Sale and repurchase agreements and asset sales with recourse
                                                                                                      * Lending of securities or posting of securities as collateral
                                                                                                      * Forward asset purchases, forward deposits and partly paid shares and securities                       Transaction types are defined in Attachment C of APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard for further details of the definitions.
                                                                                                      * Other off-balance sheet items that are credit substitutes
                                                                                                      * Unsettled securities, commodities and foreign exchange transactions accounted for at settlement date
                                                                                                      * Other commitments with certain drawdown                                                               Select Modelled EAD for exposures that use internal estimates of EAD (e.g. revolving retail exposures).
                                                                                                      * Note issuance and revolving underwriting facilities
                                                                                                      * Performance-related contingencies
                                                                                                      * Other commitments (40% CCF)                                                                           Select Market-related exposure for exposures that expose an ADI to counterparty credit risk (refer to APS 113).
                                                                                                      * Other commitments (100% CCF)
                                                                                                      * Short-term self-liquidating trade letters of credit arising from the movement of goods
                                                                                                      * Intraday limits
                                                                                                      * Irrevocable standby commitments under industry support arrangements
                                                                                                      * Modelled EAD
                                                                                                      * Market-related exposure
                                                                                                      * Not Applicable