Document ID: chunk:federal_register_of_legislation:F2023L00349:body:0:p2
Version: federal_register_of_legislation:F2023L00349
Segment Type: other
Provision Reference: 
Character Range: 2821–5939

this Reporting Standard applies, as set out in the following table.

Class of ADI                              Applicable
Bank – Advanced or Applicant Advanced     Yes
Bank – Standardised                       Yes
Branch of a Foreign Bank                  Yes
Building Society                          Yes
Credit Union                              Yes
Provider of Purchased Payment Facilities  No
Other ADI                                 Yes

    This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).

    4.                   This Reporting Standard applies for reporting periods commencing on or after 1 April 2023

Information required

    5.                   An ADI to which this Reporting Standard applies must provide APRA with the information required by the versions of ARF 117.0A and ARF 117.0B designated for an ADI at Level 1 for each reporting period.

    6.                   If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the versions of ARF 117.0A and ARF 117.0B designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI's immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 5 and 12) as if it were the relevant ADI.

Method of submission

    7.                   The information required by this Reporting Standard must be given to APRA:

        (a)          in electronic format using an electronic method available on APRA's website; or

        (b)          by a method notified by APRA prior to submission.

Reporting periods and due dates

    8.                   Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.

    9.                   APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

     (a)                the particular circumstances of the ADI;

         (b)               the extent to which the information is required for the purposes of the prudential supervision of the ADI; and

         (c)               the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.

    10.              The information required by this Reporting Standard must be provided to APRA in accordance with the following table. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates, within which information must be submitted