Document ID: chunk:federal_register_of_legislation:F2017L01033:body:0:p2
Version: federal_register_of_legislation:F2017L01033
Segment Type: other
Provision Reference: 
Character Range: 2936–5776

is part of a Level 2 group, the ADI must provide APRA with the information required by ARF 731.4 at Level 2, in respect of 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 ARF 731.4 in respect of each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard as if it were the relevant ADI. Otherwise an ADI, to which this Reporting Standard applies, must provide APRA with the information required by ARF 731.4 at Level 1.

Forms and method of submission

    7.             The information required by this Reporting Standard must be given to APRA in electronic format using the 'Direct to APRA' application or by a method notified by APRA, in writing, prior to submission.

    Note: the 'Direct to APRA' application software (also known as 'D2A') may be obtained from APRA.

Reporting periods and due dates

    8.             Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter ending 30 September, 31 December, 31 March and 30 June.

    9.             The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.

    10.         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 Bank for International Settlements.

    11.         APRA may grant an ADI an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.

    Note: for the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.

Quality control

    12.         The information provided by an ADI under this Reporting Standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. Guidance Statement GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions, issued by the Auditing and Assurance Standards Board,