Document ID: chunk:federal_register_of_legislation:F2023L00349:body:0:p30
Version: federal_register_of_legislation:F2023L00349
Segment Type: other
Provision Reference: 
Character Range: 92469–95593

of the ADI's total securitised assets within reporting form ARF 120.2 Securitisation – Supplementary Items.

Reporting period and timeframes for lodgement

The forms are to be completed as at the last day of the stated reporting period (i.e. the relevant quarter). The following table specifies the number of business days after the end of the relevant reporting period, within which each class of ADI must submit data to APRA.

Class of ADI                              Number of business days
Bank – Advanced or Applicant Advanced     30
Bank – Standardised                       20
Branch of a Foreign Bank                  20
Building Society                          15
Credit Union                              15
Provider of Purchased Payment Facilities  Not applicable
Other ADI[7]                              20

An immediate parent NOHC must submit data to APRA within the same timeframe as its subsidiary ADI.

Unit of measurement

These forms should be completed in Australian dollars (AUD) and in accordance with the units set out for each class of ADI in the following table.

Class of ADI                              Units
Bank – Advanced or Applicant Advanced     Millions of dollars rounded to one decimal place
Bank – Standardised                       Millions of dollars rounded to one decimal place
Branch of a Foreign Bank                  Millions of dollars rounded to one decimal place
Building Society                          Whole dollars with no decimal place
Credit Union                              Whole dollars with no decimal place
Provider of Purchased Payment Facilities  Not applicable
Other ADI                                 Whole dollars with no decimal place

An immediate parent NOHC must complete these forms in AUD and in accordance with the same units as its subsidiary ADI.

Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.

Specific instructions

The following instructions are applicable at Level 1 and (where relevant) Level 2.

Currency

AUD exposures are to be reported in reporting form ARF 117.0A and foreign currency exposures are to be reported in the series of reporting forms ARF 117.0B.1 to ARF 117.0B.9.

An ADI must complete a separate form for each material currency[8] in which it has exposures. Where there are exposures in foreign currencies that do not meet the definition of material currency (i.e. immaterial currencies), these exposures may be grouped into a single composite form (or several composite forms) based on the interest rate characteristics of the group of currencies (refer to Attachment B to APS 117). Where this is the case, the ADI must complete a separate form for each composite of immaterial currencies.

A maximum of nine foreign currency repricing analysis forms are available for an ADI to report exposures in material foreign currencies and composites of immaterial foreign currencies.

Forms ARF 117.0B.1 to ARF 117.0B.9 Repricing analysis – denominated in foreign currency

When reporting on the foreign currency