Document ID: chunk:federal_register_of_legislation:F2024L01075:body:0:p5
Version: federal_register_of_legislation:F2024L01075
Segment Type: other
Provision Reference: 
Character Range: 11456–14574

been disclosed.

Verification of disclosures
 1.          An ADI must ensure that prudential disclosures are appropriately verified and must take steps necessary to ensure their reliability.
 2.          An ADI must ensure that its prudential disclosures are consistent with information that has been subject to review by an external auditor, is lodged or published elsewhere or has been already supplied to APRA.
 3.          An ADI must attest in writing that prudential disclosures have been prepared in accordance with the ADI's disclosure policy. This attestation must be made by an Accountable Person of the ADI, and included in the disclosure.[4]

Frequency and timing of disclosures
 1.          An ADI must publish their disclosures as indicated in the relevant BCBS disclosure templates and tables. These vary between quarterly, semi-annual and annual depending on the specific disclosure requirement.
 2.          The prudential disclosures must be published concurrently with the lodgement of the ADI's financial reports under the Corporations Act. If a disclosure is required to be published for a period when an ADI does not produce any financial report, the disclosure requirements must be published as soon as practicable.
 3.          Unless otherwise required by APRA, an ADI must complete and disclose the relevant disclosure templates in the BCBS Standard as it exists from time to time by the applicable implementation dates for each template as specified in the BCBS Standard.

Presentation of disclosures
 1.          An ADI must include a 'Regulatory Disclosures' section on its website that is easily identifiable to users. An ADI must publish all required prudential disclosures under this Prudential Standard in a standalone document in the Regulatory Disclosures section on the ADI's website.
 2.          In addition, an ADI must also disclose all quantitative information in a Comma-separated values (CSV) file, Microsoft Excel file, or other format approved by APRA, to facilitate use of the data. This file must also be made available on an ADI's 'Regulatory Disclosures' section on its website.
 3.          An ADI must make available an archive of prudential disclosures relating to prior reporting periods for at least the past 12 months period prior to the most recent publication. This archive must be included in the 'Regulatory Disclosures' section on the ADI's website.
 4.          An ADI must include information on the composition of regulatory capital, main features of regulatory capital instruments, leverage ratio, liquidity, and links between financial statements and regulatory exposures, as required under the BCBS Standard, in:
         1.           an ADI's financial report; or
         2.           an ADI's directors' report; or
         3.           other information accompanying an ADI's financial report; or
         4.           the Regulatory Disclosures section on the ADI's website, provided that the financial report, directors' report or other information accompanying the financial report includes a link to these completed disclosures.
 5.          An