Document ID: chunk:federal_register_of_legislation:F2018L00363:body:0:p5
Version: federal_register_of_legislation:F2018L00363
Segment Type: other
Provision Reference: 
Character Range: 11171–14077

of a foreign bank;

       (iv)        building society;

       (v)          credit union;

       (vi)        other ADI; and

       (vii)     provider of purchased payment facilities.

    credit union means a locally incorporated ADI that assumes or uses the expression 'credit union' in relation to its banking business and, for the purposes of this Reporting Standard, includes Cairns Penny Savings and Loans Limited.

    foreign ADI has the meaning in section 5 of the Banking Act 1959.

    foreign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15%.

    immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of paragraph 21(b) of Prudential Standard APS 110 Capital Adequacy (APS 110).

    Level 1 has the meaning in APS 001.

    Level 2 has the meaning in APS 001.

    locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.

    other ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union, a foreign subsidiary bank or a provider of purchased payment facilities, but for the purposes of this Reporting Standard does not include Cairns Penny Savings and Loans Limited.

    provider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.

    reporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.

    stake means a stake determined under the Financial Sector Shareholdings Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).

    subsidiary has the meaning in section 9 of  the Corporations Act 2001.

    18.         Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.

    19.         APRA may make a determination in writing that an individual ADI of one class of ADI is to be treated, for the purposes of this Reporting Standard, as though it was an ADI of another class of ADI.

Reporting Form ARF 118.0

Off-balance Sheet Business

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form ARF 118.0 - Off-balance Sheet Business (ARF 118.0). This form collects information on an authorised deposit-taking institution's (ADI's) off-balance sheet business relating to: