Document ID: chunk:federal_register_of_legislation:F2024L00283:reg:14
Version: federal_register_of_legislation:F2024L00283
Segment Type: reg
Provision Reference: reg 14
Character Range: 14148–15499

14  Relevant final report—ADIs
 (1) Subject to subsections (2) and (3), the accountable entity's relevant final report is the most recent final report submitted by the entity to APRA under any of the following:
 (a) Reporting Standard ARS 322.0 Statement of Financial Position (Consolidated);
 (b) Reporting Standard ARS 323.0 Statement of Financial Position (Licensed ADI);
 (c) Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position.
 (2) If the most recent final report was submitted under ARS 323.0 or ARS 720.0, and the entity previously submitted a final report under ARS 322.0 in relation to the same financial year—the entity's relevant final report is the final report submitted under ARS 322.0.
 (3) If the most recent final report was submitted under ARS 720.0, and the entity previously submitted a final report under ARS 323.0 in relation to the same financial year (but did not previously submit a final report in relation to the same financial year under ARS 322.0)—the entity's relevant final report is the final report submitted under ARS 323.0.
Note: See also section 29 of this instrument about Reporting Standards.
 (4) In this section, a final report for the accountable entity means a report in relation to the reporting period for a financial year of the entity that includes the last day of that financial year.