Document ID: chunk:federal_register_of_legislation:F2018L00369:body:0:p3
Version: federal_register_of_legislation:F2018L00369
Segment Type: other
Provision Reference: 
Character Range: 5590–8731

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.

    14.         If APRA makes such a variation it must notify in writing each bank that is required to report under this Reporting Standard.

Interpretation

    15.         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.

    Australian-owned bank means a locally incorporated ADI that assumes or uses the word 'bank' in relation to its banking business and is not a foreign subsidiary bank.

    branch of a foreign bank means a 'foreign ADI' as defined in section 5 of the Banking Act 1959.

    building society means a locally incorporated ADI that assumes or uses the expression 'building society' in relation to its banking business.

    business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.

    class of ADI means each of the following:

        (i)                 Australian-owned bank;

        (ii)               foreign subsidiary bank;

        (iii)            branch of a foreign bank;

        (iv)             building society;

        (v)               credit union; and

        (vi)             other ADI.

    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 9 or, if applicable, paragraph 10.

    foreign bank office means, in relation to a locally-incorporated bank:

       (a)          a branch or office of the bank;

       (b)          a subsidiary of the bank;

       (c)          an entity over which the bank has control (within the meaning of Accounting Standard AASB 124 Related Party Disclosures); or

       (d)          a joint venture in which the bank is a participant

    that is located outside Australia.

    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 per cent.

    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 or a foreign subsidiary bank  but does not include Cairns Penny Savings & Loans Limited.

    reporting period means a period mentioned