Document ID: chunk:federal_register_of_legislation:F2018L01116:body:0:p5
Version: federal_register_of_legislation:F2018L01116
Segment Type: other
Provision Reference: 
Character Range: 12733–15779

Reporting Standard must be provided to APRA in accordance with the table below. The right hand column of the table sets out the reporting consolidation basis on which the ADIs are required to complete this form.

Type of ADI                            Reporting Consolidation

Australian-owned banks                 Domestic Books

Foreign subsidiaries                   Domestic Books

Other ADIs                             Domestic Books

Credit Unions and Building Societies   Licensed ADI

Unless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.

Report all items in millions of Australian dollars (AUD) rounded to three decimal place. Do not include foreign currency amounts, or their equivalent AUD amount.

For reporting purposes, unless specified otherwise, enter data as a positive number.

Standard Business Reporting (SBR)

Report items on ARF 910.0 with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in this Reporting Standard.

All derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.

Examples included under 'Include' and 'Exclude' are examples and must not be taken as an exhaustive list of items to be included or excluded.

Section A : Deposits balance outstanding – by counterparty and deposit type

Section A collects information on the value of deposits by counterparty of the depositor and type of deposit account.

Reporting basis: report item in section A as at the relevant reporting period end date (i.e. 30 June or 31 December).

Number of deposits: refers to the number of deposit accounts. When reporting these figures:

     * treat an account shared by multiple parties as one deposit;
     * treat a deposit account account with multiple sub-accounts as a separate deposit for each sub-account; and
     * treat one (non-negotiable) certificate of deposit as one deposit.

Counterparties

     * Include positions with non-residents on this form unless otherwise directed.
     * Include positions with related parties on this form unless otherwise directed.

Column 1  Report according to the counterparty sector of the depositor (see item 1 for further details).

Column 2  Report according to the deposit type (see item 1 for further details).

Column 3  Report according to the deposit balance as at the relevant reporting period end date (see item 1 for further details).

Column 4  Report the number of deposits.

Column 5  Report the value of deposits.

Item 1    Report deposits for each combination of counterparty sector of the depositor and deposit type and deposit balance as at the end of the reporting period. If the counterparty is not listed in the drop down box, then select Other counterparties from