Document ID: chunk:federal_register_of_legislation:F2024L01127:front:0:p2
Version: federal_register_of_legislation:F2024L01127
Segment Type: other
Provision Reference: 
Character Range: 2910–5864

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

Application and commencement

 1.               This Reporting Standard applies to an authorised deposit-taking institution (ADI) that is applying the internal ratings-based approach to credit risk to all or part of its exposures for capital adequacy purposes (refer to Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113), as appropriate).

 2.              This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 7).

 3.              This Reporting Standard applies for reporting periods ending on or after 30 September 2024.

Information required

 1.              An ADI to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1 in respect of each reporting period.

 2.               If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by this Reporting Standard 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 6 and 13) as if it were the relevant ADI.

Method of submission

 1.              The information required by this Reporting Standard must be given to APRA:

       1.    in electronic format using an electronic method available on APRA's website; or

       2.    by a method notified by APRA prior to submission.

Reporting periods and due dates

 1.              Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.

 2.          APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

 1.           the particular circumstances of the ADI;

 2.           the extent to which the information is required for the purposes of the prudential supervision of the ADI; and

 3.           the requirements of the RBA or the ABS.

 1.          The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period