Document ID: chunk:federal_register_of_legislation:F2019L00782:body:0:p3
Version: federal_register_of_legislation:F2019L00782
Segment Type: other
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Character Range: 5489–8712

statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

    14.         All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

    15.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Minor alterations to forms and instructions

    16.         APRA may make minor variations to:

       (a)          a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

       (b)          the instructions to a form, to clarify their application to the form

    without changing any substantive requirement in the form or instructions.

    17.         If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard.

Interpretation

    18.         Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.

    19.         In this Reporting Standard:

    due date means the last day of the 28 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.

    reporting period means a quarter ended 31 March, 30 June, 30 September or 31 December as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

    20.         Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard  is a reference to the instrument as in force or existing from time to time.
  ARF_723_0: ABS/RBA Margin Lending

Australian Business Number  Institution Name

Reporting Period            Scale Factor
Quarterly
Reporting Consolidation
Domestic

 1. New borrower-accepted margin loan commitments - by interest rate type

                                                                                                 Value
                                                                                                 (1)
  1.1.  Total new borrower-accepted margin loan commitments to residents during the quarter
    1.1.1.  Variable interest rate
    1.1.2.  Fixed interest rate
     1.1.2.1.  Interest paid in arrears
     1.1.2.2.  Interest pre-paid
  1.2.  Total