Document ID: chunk:federal_register_of_legislation:F2024L01125:reg:1:p1
Version: federal_register_of_legislation:F2024L01125
Segment Type: reg
Provision Reference: reg 1 (pt 1/2)
Character Range: 15898–21306

1   Exposure classification           Y                      * Residential property - owner occupied and principal and interest - standard                           Exposure classes are as defined in APS 112. Also refer to Prudential Practice Guide APG 112 Standardised Approach to Credit Risk as existing at the commencement of this reporting standard (APG 112) for further details of the definitions.
                                                             * Residential property - other - standard
                                                             * Residential property - non-standard - reverse mortgages
                                                             * Residential property - non-standard - other                                                           Guidance on specific exposure classes:
                                                             * Commercial property - dependent - standard
                                                             * Commercial property - dependent - non-standard
                                                             * Commercial property - not dependent on cashflows - standard                                           Bank - short-term exposure captures exposures that meet the requirements in paragraph 9 of Attachment B to APS 112. Bank - short-term issue-specific credit rating captures short-term bank exposures with an issue-specific external credit rating. Bank - long-term exposure captures all other bank exposures.
                                                             * Commercial property - not dependent on cashflows - non-standard
                                                             * ADC - risk-weighted at 100%
                                                             * ADC - other                                                                                           Covered bond captures exposures that are risk-weighted in accordance with paragraph 14 of Attachment B to APS 112.
                                                             * Sovereign
                                                             * Domestic PSE
                                                             * Bank - long-term exposure                                                                             General corporate – short-term issue-specific credit rating captures short-term general corporate exposures with an issue-specific external credit rating. General corporate - SME corporate and General corporate - SME retail capture exposures risk-weighted in accordance with paragraph 23 of Attachment B to APS 112. General corporate - other captures all other general corporate exposures.
                                                             * Bank - short-term exposure
                                                             * Bank - short-term issue-specific credit rating
                                                             * Covered bond                                                                                          Equity - listed on a recognised exchange includes equity exposure to ADI's banking or insurance subsidiary at Level 1.
                                                             * General corporate - short-term issue-specific credit rating
                                                             * General corporate - SME corporate
                                                             * General corporate - SME retail                                                                        Gold bullion includes gold bullion held at the ADI or held in another ADI on an allocated basis, to the extent the gold bullion assets are backed by gold bullion liabilities.
                                                             * General corporate - other
                                                             * Specialised lending - project finance
                                                             * Specialised lending - object finance                                                                  Leases (excluding residual value) captures exposures risk-weighted in accordance with paragraph 39 of Attachment B to APS 112.
                                                             * Specialised lending - commodities finance
                                                             * Retail - credit card
                                                             * Retail - other                                                                                        Use Market-related exposure to report RWA for market-related off-balance sheet exposures. Specifically, where Market-related exposure is selected:
                                                             * Margin lending - secured by eligible financial collateral
                                                             * Margin lending - secured by other collateral
                                                             * Subordinated debt                                                                                         a)      populate columns 2 to 10 with Not Applicable or 0 as appropriate;
                                                             * Equity - listed on a recognised exchange
                                                             * Equity - not listed on a