This Prudential Standard requires an authorised deposit-taking institution to adopt risk management practices and hold sufficient regulatory capital for counterparty credit risk exposures arising from over-the-counter derivative transactions, exchange-traded derivative transactions, securities financing transactions and long settlement transactions.

This instrument determines Reporting Standard ARS 180.0 Counterparty Credit Risk and revokes Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2019.