Document ID: chunk:federal_register_of_legislation:F2023L01436:body:0:p2
Version: federal_register_of_legislation:F2023L01436
Segment Type: other
Provision Reference: 
Character Range: 2800–5793

the purpose of prudential supervision, including assessing compliance with Prudential Standard APS 180 Capital Adequacy: Counterparty Credit Risk (APS 180). It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).

Application
3.             This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) that are significant financial institutions. This Reporting Standard also applies to a non-operating holding company (NOHC) of an ADI that meets the requirements of paragraph 6.

Commencement
4.             This Reporting Standard applies for reporting periods ending on or after 30 September 2023.

Information required
5.             An ADI to which this Reporting Standard applies must submit to APRA the information required by this Reporting Standard designated for an ADI at Level 1, as set out in paragraph 7, for each reporting period.
6.             If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also submit to APRA the information required by this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 7, 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 this Reporting Standard designated for an ADI at Level 2, as set out in paragraph 7, for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraph 5) as if it were the relevant ADI.
7.             An ADI must complete a separate reporting form for each reporting consolidation level specified for the class of ADI in the table below.
Reporting form                                              Class of ADI to which reporting form applies                                       Reporting consolidation
180.1 Standardised – Counterparty Credit Risk and CVA Risk  Locally incorporated standardised ADI that is a significant financial institution  Level 1 and Level 2
180.2 IRB – Counterparty Credit Risk and CVA Risk           IRB ADI that is a significant financial institution                                Level 1 and Level 2

Method of submission
8.             The information required by this Reporting Standard must be given to APRA:
(a)          in electronic format using an electronic method available on APRA's website; or
(b)          by a method notified by APRA prior to submission.

Reporting periods and due dates
9.             Subject to paragraphs 10 and 11, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard within 35 calendar days after the end of each quarter based on the ADI's financial year (within the meaning of the Corporations Act 2001).
10.         APRA may, by notice in writing, vary the reporting periods or specified reporting periods for a particular ADI