Document ID: chunk:federal_register_of_legislation:F2024L01127:reg:1
Version: federal_register_of_legislation:F2024L01127
Segment Type: reg
Provision Reference: reg 1
Character Range: 16122–19810

1   Exposure classification                                    Y                                      * Sovereign                                                                                             Exposures that are excluded from the scope of APS 113 (paragraph 11) would be reported in the relevant table.
                                                                                                      * Financial institution
                                                                                                      * Corporate - large - non-IPRE
                                                                                                      * Corporate - large - IPRE                                                                              Exposure classes are as defined in APS 113. Also refer to Prudential Practice Guide APG 113 Internal Ratings-based Approach to Credit Risk  as existing at the commencement of this reporting standard for further details on the definitions.
                                                                                                      * Corporate - SME - non-IPRE
                                                                                                      * Corporate - SME - IPRE
                                                                                                      * Corporate - other - non-IPRE                                                                          Exposures to residual value captures the residual value of IRB lease exposures that expose an ADI to residual value risk. Refer to Attachment A of APS 113. Non-IRB lease exposures and related residual value exposures would be reported under ARS 112.0.
                                                                                                      * Corporate - other - IPRE
                                                                                                      * Retail - SME
                                                                                                      * Retail - QRR                                                                                          Where Exposures to residual value is selected in column 1, for columns 2 to 17, populate the non-numeric columns with Not Applicable or No as appropriate and leave the numeric columns blank.
                                                                                                      * Retail - residential mortgages - owner occupied and principal and interest
                                                                                                      * Retail - residential mortgages - five or more investment properties
                                                                                                      * Retail - residential mortgages - other
                                                                                                      * Retail - other
                                                                                                      * Supervisory slotting - project finance
                                                                                                      * Supervisory slotting - object finance
                                                                                                      * Supervisory slotting - commodities finance
                                                                                                      * Supervisory slotting - IPRE
                                                                                                      * Exposures to residual value