Document ID: chunk:federal_register_of_legislation:F2023L00407:body:0:p4
Version: federal_register_of_legislation:F2023L00407
Segment Type: other
Provision Reference: 
Character Range: 8248–11260

old Reporting Standard:

       (a)          that ended before the date of revocation of the old reporting standard; and

       (b)          in relation to which the ADI was required, under the old Reporting Standard, to report by a date on or after the date of revocation of the old Reporting Standard.

    Note: for the avoidance of doubt, if an ADI was required to report under an old Reporting Standard, and the reporting documents were due before the date of revocation of the old Reporting Standard, the ADI is still required to provide the overdue reporting documents in accordance with the old Reporting Standard.

Interpretation

    19.         In this Reporting Standard:

    AASB has the meaning given in section 9 of the Corporations Act 2001.

    ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.

    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

    authorised NOHC has the meaning given in the Banking Act 1959.

    business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.

    due date means the last of the 35 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12 of this Reporting Standard.

    foreign ADI has the meaning given in section 5 of the Banking Act 1959.

    immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.

    Level 1 has the meaning given in Prudential Standard APS 001 Definitions (APS 001).

    Level 2 has the meaning given 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.

    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 financial year as provided for in paragraph 9 or, if applicable, the period specified in a notice given under paragraph 11 of this Reporting Standard.

    subsidiary has the meaning given in the Corporations Act 2001.

    20.         Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard or Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

    21.         Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

  ARF_221_0: Large Exposures

Australian Business Number  Institution Name

Reporting Period            Scale Factor
                            Millions to one decimal place for banks
                            Whole dollars no decimal