Document ID: chunk:federal_register_of_legislation:F2023L00313:body:0:p2
Version: federal_register_of_legislation:F2023L00313
Segment Type: other
Provision Reference: 
Character Range: 2803–5808

Reporting Standard applies for reporting periods commencing on or after 1 April 2023.

Information required

    4.             An ADI to which this Reporting Standard applies must provide APRA with the information required by the version of ARF 111.0 designated for an ADI at Level 1 for each reporting period.

    5.             If an ADI to which this Reporting Standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 111.0 designated for an ADI at Level 2 for 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 that form for each reporting period. In doing so, the immediate parent NOHC must comply with this Reporting Standard (other than paragraphs 4 and 11) as if it were the relevant ADI.

Method of submission

    6.             The information required by this Reporting Standard must be given to APRA:

       (a)           in electronic format using an electronic method available on APRA's website; or

       (b)           by a method notified by APRA prior to submission.

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 in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.

    8.             APRA may, by notice in writing, vary 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:

       (i)            the particular circumstances of the ADI;

       (ii)         the extent to which the information is required for the purposes of the prudential supervision of the ADI; or

       (iii)       the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.

    9.             The information required by this Reporting Standard must be provided to APRA in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates, within which information must be submitted to APRA by an ADI in each of the classes set out in the same row in the left hand column.

Class of ADI                               Number of business days
Bank – Advanced or Applicant Advanced      30
Bank – Standardised                        20
Branch of a Foreign Bank                   Not applicable
Building Society                           15
Credit Union                               15
Provider of Purchased Payment Facilities   Not applicable
Other ADI[1]                               20

    10.         APRA may grant an ADI an extension, in writing, of a