Document ID: chunk:federal_register_of_legislation:F2024L01124:body:0:p2
Version: federal_register_of_legislation:F2024L01124
Segment Type: other
Provision Reference: 
Character Range: 2930–5810

the exception of:

    (a) foreign ADIs; and

    (b) providers of purchased payment facilities.

     1.              This Reporting Standard applies for reporting periods ending on or after 30 September 2024.

Information required

     1.              An ADI to which this Reporting Standard applies must provide APRA with the information required by Reporting Standard ARS 110.0 Capital Adequacy (ARS 110.0) for an ADI at Level 1 for each reporting period.

     2.              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 this reporting standard 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

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

       1.    in electronic format using an electronic method available on APRA's website; or

       2.    by a method notified by APRA prior to submission.

Reporting periods and due dates

     1.              Subject to paragraphs 9 and 10, 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 ADI's financial year (within the meaning of the Corporations Act 2001). The due date for doing so is set out in paragraph 10.

     2.              APRA may, by notice in writing, vary 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:

        1.           the particular circumstances of the ADI;

        2.           the extent to which the information is required for the purposes of the prudential supervision of the ADI; or

        3.           the requirements of the RBA or the ABS.

     1.          The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which this information relates.

     1.          APRA may, by notice in writing, extend the due date by which an ADI must provide the information required by this Reporting Standard, in which case the new due date will be the date specified in 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