Skip to main content
118

Off-balance Sheet Business

ARS
118
ARS
118.1
Reporting Standards (2)
In Force
In effect from 1 April 2018
This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s off-balance sheet exposures.
In Force
In effect from 1 July 2019
This Reporting Standard requires an authorised deposit-taking institution that has approval to use an internal ratings-based approach to credit risk under Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk to submit information to APRA relating to specified off-balance sheet exposures.