Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p5
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 11115–14559

and, for the purposes of this Reporting Standard, includes Cairns Penny Savings and Loans Limited.

    due date means the relevant date under paragraph 9 or, if applicable, paragraph 10.

    foreign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.

    immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of Prudential Standard APS 001 Definitions (APS 001).

    Level 1 has the meaning in APS 001.

    Level 2 has the meaning in APS 001.

    locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.

    other ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union, a foreign subsidiary bank, or a provider of purchased payment facilities, and, for the purposes of this Reporting Standard, does not include Cairns Penny Savings and Loans Limited.

    provider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.

    reporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.

    stake means a stake determined under the Financial Sector Shareholdings Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).

    subsidiary has the meaning in the Corporations Act 2001.

    18.         APRA may determine, in writing, that an individual ADI of one class of ADI is to be treated, for the purposes of this Reporting Standard, as though it were an ADI of another class of ADI.

ARF_111_0: Fair Values

Australian Business Number  Institution Name

Reporting Period            Scale Factor
                            Millions to one decimal place for banks
Quarterly                   Whole dollars no decimal place for other ADIs
Reporting Consolidation
Level 1 / Level 2

Section A: Assets at Fair Value

                                                                                                                                                        Fair Value Hierarchy
                                                                                                                                                        Quoted Prices (Unadjusted) Level 1    Valuation Techniques (Observable Inputs) Level 2  Valuation Techniques (Significant unobservable inputs) Level 3  Total
 1. Recurring fair value measurements
  1.1.  Trading portfolio assets
  1.2.  Available-for-sale securities
  1.3.  Derivative assets
  1.4.  Investment properties
  1.5.  Other assets at fair value
  1.6.  Total recurring fair value assets
2.  Non-recurring fair value measurements
  2.1.  Assets held for sale
  2.2.  Other non-recurring fair value assets
  2.3.  Total non-recurring fair value assets
3.  Total Assets at Fair Value

                                                                                                                                                        Level 1                               Level 2