Document ID: chunk:federal_register_of_legislation:F2018L00363:body:0:p2
Version: federal_register_of_legislation:F2018L00363
Segment Type: other
Provision Reference: 
Character Range: 2908–5839

It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).

Application and commencement

    3.             This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is included in one of the classes of ADI to which this Reporting Standard applies, as set out in the table below.

Class of ADI                              Applicable
Bank – Advanced or Applicant Advanced     Yes
Bank – Standardised                       Yes
Branch of a Foreign Bank                  Yes
Building Society                          Yes
Credit Union                              Yes
Provider of Purchased Payment Facilities  No
Other ADI                                 Yes

    This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).

    4.             This Reporting Standard commences on 1 April 2018.

Information required

    5.             An ADI to which this Reporting Standard applies that is a bank – advanced or applicant advanced, bank – standardised, building society, credit union, or other ADI must provide APRA with the information required by the version of ARF 118.0 designated for an ADI at Level 1 for each reporting period.  An ADI that is a branch of a foreign bank (i.e. is incorporated in an overseas jurisdiction) must provide APRA with the information required by the version of ARF 118.0 designated for an ADI at Level 1 for each reporting period in relation to the Australian branch only.

    6.             If an ADI to which this Reporting Standard applies that is a bank – advanced or applicant advanced, bank – standardised, building society, credit union, or other ADI, is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 118.0 designated 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.

Forms and method of submission

    7.             The information required by this Reporting Standard must be given to APRA in electronic format, using the 'Direct to APRA' application or by a method notified by APRA, in writing, prior to submission.

    Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.

Reporting periods and due dates

    8.             Subject to paragraph 9, 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 financial year (within the meaning of the Corporations Act 2001)