Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p8
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 21241–25850

APRA's regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI's total securitised assets within Form ARF 120.2 Securitisation – Supplementary Items (ARF 120.2).

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
Building Society                        15
Credit Union                            15
Other ADI[5]                            20

An immediate parent NOHC must submit data to APRA within the same timeframe as its subsidiary ADI.
Where both 'Bank – Standardised' and 'Bank – Advanced or Applicant Advanced' reporting requirements and timeframes apply to an ADI

In the following cases an Australian-owned bank or a foreign subsidiary bank must meet reporting requirements and timeframes applicable to both a 'Bank – Advanced or Applicant Advanced' and a 'Bank – Standardised':

    (a)          where the ADI is operating under the standardised approaches to credit and operational risk, but has applied for IRB and AMA approval, in which case the ADI will be both a 'Bank – Advanced or Applicant Advanced' and a 'Bank – Standardised'; and

    (b)          where the ADI has received IRB and/or AMA approval in respect of most (but not all) of its operations, and has approval for partial use of the standardised approaches to credit and/or operational risk for the remainder of its operations.

Such an ADI must report under the ARF 111.0.1 and ARF 111.0.2 (the forms) as follows:

Description of ADI                                                                                                                                                                                                                                                                          Reporting requirement                                                                                                                                                                                                                                                                                                                                           Timeframes for lodgement
ADI uses the standardised approaches to credit and operational risk, but has applied to adopt IRB and AMA approaches for all its operations                                                                                                                                                 Report under the forms (for purposes of calculating regulatory capital on the basis of the standardised approaches only)                                                                                                                                                                                                                                        'Bank – Standardised' timeframe (within 20 business days)

                                                                                                                                                                                                                                                                                            Separately report under the forms as if IRB/AMA approval given (for purposes of assessing prospective regulatory capital calculation after IRB/AMA approval (i.e. 'parallel run' of data))                                                                                                                                                                      'Bank – Advanced or Applicant Advanced' timeframe (within 30 business days)
ADI uses the standardised approaches to credit and operational risk but has applied to adopt the IRB and AMA approach for most (but not all) of its operations (or APRA has indicated that it does not propose to grant IRB and/or AMA approval in respect of all of the ADI's operations)  Report under the forms (for purposes of calculating regulatory capital on the basis of the standardised approaches only)                                                                                                                                                                                                                                        'Bank – Standardised' timeframe