Document ID: chunk:federal_register_of_legislation:F2019L01196:body:0:p2
Version: federal_register_of_legislation:F2019L01196
Segment Type: other
Provision Reference: 
Character Range: 2756–5663

and the Australian Bureau of Statistics.

Application

3.             This Reporting Standard applies to an authorised deposit-taking institution (ADI) that has APRA's approval or is seeking APRA's approval to use an internal model approach for the calculation of the ADI's interest rate risk in the banking book regulatory capital.

    This Reporting Standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 6).

Commencement

4.             This Reporting Standard applies for reporting periods commencing on or after 1 October 2019.

Information required

5.             An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 117.1 designated for an ADI at Level 1 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 provide APRA with the information required by ARF 117.1 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 5 and 12) as if it were the relevant ADI.

Method of submission

7.             The information required by this Reporting Standard must be given to APRA in electronic format, using the 'Direct to APRA' application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.

    Note: The 'Direct to APRA' application software (also known as 'D2A') may be obtained from APRA.

Reporting periods and due dates

8.             Subject to paragraph 9, 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.

9.             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:

       (a)          the particular circumstances of the ADI;

       (b)          the extent to which the information is required for the purposes of the prudential supervision of the ADI; and

       (c)          the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.

10.         Subject to paragraph 11, the information required by this Reporting Standard must be provided to APRA within 30 business days after the end of the reporting period to which the information relates.

11.         APRA may grant an ADI an extension of a due date