AAS apply to all Australian companies and determine how values are shown on the balance sheet. The link you provided is for risk adjusted assets for capital adequacy purposes. For APRA RAA purposes, as noted in the link, the current credit exposure is calculated by netting any contracts subject to bilateral netting agreements. In general this netting is not allowed in the balance sheet unless there is also an intention to settle on a net basis or simultaneously. So CBA' derivative asset and liability are not the same as the amount calculated for capital adequacy purposes. Also the potential credit exposure in the link does not touch the bank's balance sheet or profit and loss.
APRA does not specify values to be reported in CBA's accounts and there is not a formula that must be applied.
