Document ID: chunk:federal_register_of_legislation:F2018L00039:body:0:p3
Version: federal_register_of_legislation:F2018L00039
Segment Type: other
Provision Reference: 
Character Range: 5412–8511

by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

    Note: for the avoidance of doubt, paragraph 10 of this Reporting Standard does not limit the requirements of paragraph 12 of this Reporting Standard.

Authorisation

    13.         When an officer of an ADI submits information under this Reporting Standard using the D2A software, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.

Minor alterations to forms and instructions

    14.         APRA may make minor variations to:

       (a)          a form that is part of this Reporting Standard to correct technical, programming or logical errors, inconsistencies or anomalies; or

       (b)          the instructions to a form, to clarify their application to the form

    without changing any substantive requirement in the form or instructions.

    15.         If APRA makes such a variation it will notify, in writing, each ADI that is required to report under this Reporting Standard.

Interpretation

    16.         In this Reporting Standard:

    AASB has the meaning given in section 9 of the Corporations Act 2001.

    ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.

    Additional Tier 1 Capital means capital instruments accounted for as liabilities issued by a Licensed ADI that meet the criteria to be classified as Additional Tier 1 Capital set out in Prudential Standard APS 111 Capital Adequacy: Measurement of Capital.

    Applicable liabilities amount has the meaning given in the Act.

    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

    ATO means the Australian Taxation Office.

    daily average means the average value at the end of each calendar day of the quarter, calculated in accordance with subsection 6(3) of the Act or as otherwise amended under section 8 of the Act.

    debt securities means instruments issued by a Licensed ADI that are recognised as liabilities in accordance with Australian Accounting Standards.

    derivative assets means assets of a Licensed ADI resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with Australian Accounting Standards.

    derivative liabilities  means liabilities of a Licensed ADI resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with Australian Accounting Standards.

    due date means the relevant date under paragraph 8 or, if applicable, paragraph 9.

    financial claims scheme (FCS) means the scheme provided for under Division 2AA of Part II of the Banking Act 1959.

    foreign bank means an entity authorised to carry on