Document ID: chunk:federal_register_of_legislation:F2022L01572:body:0:p9
Version: federal_register_of_legislation:F2022L01572
Segment Type: other
Provision Reference: 
Character Range: 25752–27540

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                                       ARS 221.0 Large Exposures                                                                                                                                                                  ✓             ✓         ✓
                                       ARS 222.0 Exposures to Related Entities                                                                                                                                                    ✓             ✓         ✓
                                       ARS 230.0 Commercial Property                                                                                                                                                              ✓             ✓         ✓
5. Liquidity                           ARS 210.0 Liquidity in relation to ARF 210.1A Liquidity Coverage Ratio -  all currencies, ARF 210.1B Liquidity Coverage Ratio - AUD only, and ARF 210.6 Net Stable Funding Ratio only.[6]  ✓             ✓

[1] A reference to a Reporting Standard includes any reporting form and instructions that form part of the Reporting Standard.

    [2]  Refer to section 11AF(2) of the Banking Act.
    [3]  For non-disclosing entities the relevant period is four months.
    [4]  With respect to any matters of non-compliance, an appointed auditor should note section 16BA of the Act requires the auditor to immediately notify APRA of certain matters and to notify APRA as soon as practicable about certain other matters.
[5] The APRA ADI reporting forms are part of Reporting Standards determined by APRA in writing under section 13 of the Financial Sector (Collection of Data) Act 2001.
[6] For the avoidance of doubt, audit testing is required only for Australian incorporated LCR ADIs.