This Prudential Standard sets out the requirements that an authorised deposit-taking institution that has, or is seeking, approval to use an internal ratings-based approach to credit risk must meet, both at the time of initial implementation and on an ongoing basis.

Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113) sets out APRA’s requirements for an authorised deposit-taking institution (ADI) that has approval to use an internal ratings-based approach (IRB) to credit risk for regulatory capital purposes, or is seeking approval to use an IRB approach. measure credit risk under the internal ratings based approach. This prudential practice guide aims to assist ADIs in complying with those requirements.  |  File type: PDF  |  File size: 782.42 KB

This Reporting Sta5ndard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s corporate (including specialised lending and SME corporate), sovereign and bank exposures under the foundation internal ratings-based approach to credit risk.