Document ID: chunk:federal_register_of_legislation:F2017L01026:body:0:p2
Version: federal_register_of_legislation:F2017L01026
Segment Type: other
Provision Reference: 
Character Range: 2967–5845

Foreign Subsidiary Bank   No
Branch of a Foreign Bank  No
Building Society          No
Credit Union              No
Other ADIs                No

    4.             This Reporting Standard applies for reporting periods ending on or after 31 December 2017.

Information required

    5.             An ADI, to which this Reporting Standard applies, must provide APRA with the information required as set out in paragraph 6 in respect of each reporting period.

    6.             If an ADI, to which this Reporting Standard applies, is part of a Level 2 group, the ADI must provide APRA with the information required by ARF 731.3A at Level 2, in respect of 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 ARF 731.3A in respect of each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard as if it were the relevant ADI. Otherwise an ADI, to which this Reporting Standard applies, must provide APRA with the information required by ARF 731.3A at Level 1.

Forms and 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 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 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each quarter ending 30 September, 31 December, 31 March and 30 June.

    9.             The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.

    10.         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 Bank for International Settlements or the Reserve Bank of Australia.

    11.         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.

    Note: for the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a