Document ID: chunk:federal_register_of_legislation:F2023L01436:body:0:p4
Version: federal_register_of_legislation:F2023L01436
Segment Type: other
Provision Reference: 
Character Range: 8119–11116

Reporting Standard, as though it was an ADI of another class of ADI.

Transition
17.         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 that this Reporting Standard replaces); and
    transitional reporting period means a reporting period under the old reporting standard:
(a)          that ends before 30 September 2023; 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 any overdue reporting documents in accordance with the old reporting standard.

Interpretation
18.         In this Reporting Standard the following definitions are applicable:
    ADI means an authorised deposit-taking institution within the meaning of the Banking Act.
    ADI reporting category has the meaning given in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.
    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
    APS 001 means Prudential Standard APS 001 Definitions.
    Authorised NOHC has the meaning given in the Banking Act.
    Banking Act means the Banking Act 1959.
    Business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.
    Central counterparty (CCP) means a clearing house that interposes itself between counterparties to contracts traded in one or more financial markets, becoming the buyer to every seller and the seller to every buyer. A CCP becomes counterparty to trades with market participants through novation, an open offer system, or another legally binding arrangement. For the purposes of the capital framework, a CCP is a financial institution.
    Credit conversion factor (CCF) means the percentage value used to convert an off-balance sheet exposure into an on-balance sheet equivalent (i.e. the credit equivalent amount). CCFs are generally pre-defined in the form and correspond to the CCFs detailed in Attachment E of APS 180 for market-related off-balance sheet exposures. Where CCFs have not been pre-defined in the form, the ADI does not need to report a CCF as more than one CCF may have been used in relation to that exposure type (see the section below for column 5 Credit equivalent amount).
    Credit equivalent amount (CEA) means the on-balance sheet equivalent of an off-balance sheet exposure. These include all market-related transactions held in the banking and trading books that give rise to off-balance sheet credit