Document ID: chunk:federal_register_of_legislation:F2018L00369:body:0:p2
Version: federal_register_of_legislation:F2018L00369
Segment Type: other
Provision Reference: 
Character Range: 2895–5867

4.             This Reporting Standard commences on 1 April 2018.

Information required

    5.             An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 325.0 in respect of the foreign bank office for each relevant reporting period. If an ADI has more than one foreign bank office, it must complete a separate ARF 325.0 in respect of each foreign bank office of the ADI.

Form and method of submission

    6.             The information required by this Reporting Standard must be given to APRA either in electronic format, using the 'Direct to APRA' application or by a method 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

    7.             Subject to paragraph 8, 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 bank.

    8.             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 RBA or the ABS.

    9.             The information required by this Reporting Standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.

    10.         APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality Control

    11.         All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI 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

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

Minor alterations to forms and instructions

    13.         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,