Document ID: chunk:federal_register_of_legislation:F2019L00830:body:0:p3
Version: federal_register_of_legislation:F2019L00830
Segment Type: other
Provision Reference: 
Character Range: 5429–8409

Standard must be subject to systems, 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.

Authorisation
13.         When an officer or agent of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential 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, and the instructions to such a form, 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 must notify in writing each ADI that is required to report under this Reporting Standard.

Transition
16.         An ADI must report under the old Reporting Standard in respect of a transitional reporting period. For these purposes:
old Reporting Standard means the Reporting Standard revoked by the determination that makes this Reporting Standard (being the Reporting Standard which this Reporting Standard replaces), as in force immediately before the commencement of this Reporting Standard.
transitional reporting period means a reporting period under the old Reporting Standard:
(a)          that ended on or before 31 December 2018; and
(b)          in relation to which the ADI was required, under the old Reporting Standard, to report by a date on or after the date of revocation of the old Reporting Standard.
   Note: For the avoidance of doubt, if an ADI was required to report under an old Reporting Standard, and the reporting documents were due before the date of revocation of the old Reporting Standard, the ADI is still required to provide the overdue reporting documents in accordance with the old Reporting Standard.

Interpretation
17.         In this Reporting Standard:
    AASB has the meaning in section 9 of the Corporations Act 2001.
    ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
    building society means a locally incorporated ADI that assumes or uses the expression 'building society' in relation to its banking business.
    credit union means a locally incorporated ADI that assumes or uses the expression 'credit union' in relation to its banking business and includes Cairns Penny Savings & Loans Limited.
    due date means the relevant due date under paragraph 8 or, if