Corporate Class This dimension categorises information reported under the internal ratings based approach to credit risk, based on the prescribed corporate exposure classes, as determined in accordance with relevant prudential standards. General The information reported relates to general corporate credit exposures, as determined under the IRB approach to credit risk in accordance with relevant prudential standards. General corporate credit exposures exclude those exposures which relate to specialised lending methods of funding and those exposures to small- and medium-sized businesses. The corporate IRB asset class includes all corporate credit exposures, being credit obligations of corporations, partnerships or proprietorships and any other credit exposures that do not meet the criteria of any other defined internal ratings-based (IRB) asset class. SME Corporate The information reported relates to corporate credit exposures with small- and medium-sized enterprises (SME), as determined under the IRB approach to credit risk in accordance with relevant prudential standards. The corporate IRB asset class includes all corporate credit exposures, being credit obligations of corporations, partnerships or proprietorships and any other credit exposures that do not meet the criteria of any other defined internal ratings-based (IRB) asset class. An SME corporate exposure refers to an exposure with a corporate group that has reported consolidated annual sales of less than AUD 50 million. Specialised Lending The information reported relates to corporate credit exposures using specialised lending methods of funding, as determined under the IRB approach to credit risk in accordance with relevant prudential standards. The corporate IRB asset class includes all corporate credit exposures, being credit obligations of corporations, partnerships or proprietorships and any other credit exposures that do not meet the criteria of any other defined internal ratings-based (IRB) asset class.