{"id":"C2004L00037","name":"Banking (Statistics) Regulations 1989","slug":"banking-statistics-regulations-1989","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"357 of 1989","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25291,"registerId":"commonwealth-C2004L00037-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of regulations \\[see Note 1\\]","content":"1 Name of regulations \\[see Note 1\\]\n\nThese regulations are the Banking (Statistics) Regulations 1989.\n\n","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Definitions","content":"2 Definitions\n\nIn these Regulations, unless the contrary intention appears:\n\n> accounting day, for an ADI, means the day fixed under regulation 3 by APRA for the ADI.\n\n> Act means the Banking Act 1959.\n\n> transferring institution means a body that is taken, under subitem 7 (3) of Schedule 8 to the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, to have been given an authority under subsection 9 (3) of the Banking Act 1959 to carry on banking business.\n\n","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Accounting days","content":"3 Accounting days\n\nAPRA:\n\n(a) may fix the day that is to be the accounting day for an ADI for a year or for all years; and\n\n(b) must give the ADI written notice of the day.\n\n","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Balance sheets","content":"4 Balance sheets\n\n(1) For the purposes of paragraph 51 (1) (a) of the Act, an ADI, except a foreign ADI, must prepare a balance sheet in accordance with the form in Schedule 1 for each year.\n\n(2) The balance sheet:\n\n(a) is to be prepared as at the close of business on the ADI’s accounting day for that year; and\n\n(b) is to be given to APRA no later than 6 months after that accounting day.\n\n","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Statements of profit and loss","content":"5 Statements of profit and loss\n\n(1) For the purposes of paragraph 51 (1) (a) of the Act, an ADI, except a foreign ADI, must prepare a statement of profit and loss in accordance with the form in Schedule 2 in respect of each year.\n\n(2) The statement of profit and loss:\n\n(a) is to be prepared for the period ending at the close of business on the ADI’s accounting day for that year; and\n\n(b) is to be given to APRA no later than 6 months after that accounting day.\n\n","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Statements of assets and liabilities","content":"6 Statements of assets and liabilities\n\n(1) For the purposes of paragraph 51 (1) (a) of the Act, an ADI must prepare a statement of assets and liabilities on its Australian books in accordance with the form in Schedule 3.\n\n(2) The statement of assets and liabilities:\n\n(a) is to be prepared as at the close of business on the last day of each month; and\n\n(b) is to be given to APRA not later than 14 days after the last day of that month; and\n\n(c) is not to contain contingent assets or liabilities.\n\n(3) An account between the head office of an ADI and a branch of the ADI, or between different branches of the ADI, is not to be regarded as an asset or a liability.\n\n","sortOrder":5},{"sectionNumber":"6A","sectionType":"section","heading":"Transferring institutions — monthly financial statements","content":"6A Transferring institutions — monthly financial statements\n\n(1) This regulation applies to a transferring institution with assets of a value greater than $50,000,000 at any time in a month, including:\n\n(a) the month in which this regulation commences; and\n\n(b) the month immediately before this regulation commences.\n\n(2) For the purposes of paragraph 51 (1) (a) of the Act, the institution must prepare, and give to APRA, a financial statement for the month, in accordance with the form in Schedule 4.\n\n(3) The statement:\n\n(a) is to be prepared as at the close of business on the last day of the month; and\n\n(b) is to be given to APRA no later than 14 days after that day.\n\n","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Directions by APRA — forms","content":"7 Directions by APRA — forms\n\n(1) APRA may specify in writing the manner in which a form referred to in regulation 4, 5, 6 or 6A is to be completed.\n\n(2) Anything specified by APRA under subregulation (1) is not to be inconsistent with these Regulations.\n\n","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"APRA to publish balance sheets etc","content":"9 APRA to publish balance sheets etc\n\n(1) For the purposes of paragraph 51 (1) (f) of the Act, APRA must prepare and publish for each ADI:\n\n(a) an annual balance sheet; and\n\n(b) an annual profit and loss statement; and\n\n(c) a statement of assets and liabilities for each month.\n\n(2) However, if APRA is not given relevant accounts, financial reports or other information in relation to the banking business of an ADI, APRA is not required to prepare and publish a balance sheet, profit and loss statement or statement of assets and liabilities for the ADI.\n\n","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":"Repeal of former Banking (Statistics) Regulations","content":"10 Repeal of former Banking (Statistics) Regulations\n\nStatutory Rules 1962 No. 92, 1966 No. 159, 1968 No. 108, 1970 No. 136, 1971 No. 126, 1972 No. 72, 1974 No. 89, 1975 No. 218, 1980 No. 167, 1981 Nos. 210 and 371, 1982 Nos. 144 and 213, 1984 No. 282, 1986 No. 302, 1987 No. 184, 1988 No. 254 and 1989 Nos. 29 and 81 are repealed.\n\n","sortOrder":9},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"Balance sheet","content":"Schedule 1 Balance sheet\n\n(subregulation 4 (1))\n\nof the (name of ADI) as at the close of business on..........\n\n

Liabilities

$ millions

1.

Authorised capital (1):

.........

.........

Total Authorised Capital

2.

Issued capital (2):

.........

.........

Total Issued Capital

3.

Paid-up capital

.........

4.

Reserves:

.........

5.

Retained earnings

.........

.........

6.

Total shareholders’ funds

.........

7.

Other capital funds (3):

(a) Eligible

(b) Ineligible

.........

.........

8.

Depositors’ balances

.........

9.

Balances due to other ADIs

.........

10.

Bills payable

.........

11.

All other liabilities (4)

.........

12.

Total liabilities

Assets

$ millions

13.

Coin, bullion and notes

..........

14.

Deposits with Reserve Bank of Australia:

(a) Non-callable deposit account

(b) Other

.........

.........

15.

Cheques and bills of, and balances with and due from, other ADIs:

(a) Australian ADIs

(b) Other

.........
.........

16.

Australian public sector securities (5):

(a) Commonwealth Government

(i) Treasury notes

(ii) Other Commonwealth Government Securities

(b) Other

.........

.........

.........

17.

Other public sector securities (6)

.........

18.

Loans to authorised dealers in the Australian short-term money market

.........

19.

Loans, advances and bills discounted (7)

.........

20.

ADI premises, furniture and sites (8)

.........

21.

Bills receivable

.........

22.

All other assets (9)

.........

23.

Total assets

\n```\n\n> Note: (1) Insert details of shares, including number, denomination, class and total value.\n\n> Note: (2) Insert details of shares issued, including number and amount, denomination and class, and amount paid-up per share. Set out details of reserved liability (if any).\n\n> Note: (3) Include all subordinated debt (term or perpetual) and any other debt instruments accepted as capital by APRA.\n\n> Note: (4) Include provision accounts, except those for bad or doubtful debts.\n\n> Note: (5) State basis of valuation.\n\n> Note: (6) State basis of valuation.\n\n> Note: (7) Deduct both specific and general provisions for bad or doubtful debts.\n\n> Note: (8) State basis of valuation.\n\n> Note: (9) Include remittances in transit.\n\n","sortOrder":10},{"sectionNumber":"Sch 2","sectionType":"schedule","heading":"Statement of profit and loss","content":"Schedule 2 Statement of profit and loss\n\n(subregulation 5 (1))\n\nof the (name of ADI) for the period ended.......\n\n$ millions\n\n| 1. | Interest income | ............ |\n| --- | ------------------------------------------------------- | ------------ |\n| 2. | Less interest expenses | |\n| 3. | Net interest income | ............ |\n| 4. | Other operating income (1) | ............ |\n| 5. | Less Other operating expenses (2) | ............ |\n| 6. | Less Provisions for bad and doubtful debts | |\n| 7. | Operating profit | ............ |\n| 8. | Less Income tax attributable to operating profit | |\n| 9. | Operating profit after income tax | ............ |\n| 10. | Extraordinary items (net of tax) (3) | ............ |\n| 11. | Retained profits at the beginning of the financial year | |\n| 12. | Total available for appropriation | ............ |\n| 13. | Less Transfers to reserves | ............ |\n| 14. | Less Dividends:(a) Interim paid(b) Final | ............ |\n| 15. | Retained profits at the end of the financial year | |\n\n> Note: (1) Include all non-interest income attributable to the normal operations of the ADI. Exclude income associated with extraordinary items.\n\n> Note: (2) Include all non-interest expenses attributable to the normal operations of the ADI. Exclude expenses associated with extraordinary items.\n\n> Note: (3) Itemise significant amounts included in this item.\n\n","sortOrder":11},{"sectionNumber":"Sch 3","sectionType":"schedule","heading":"Statement of liabilities and assets on the Australian books","content":"Schedule 3 Statement of liabilities and assets on the Australian books\n\n(subregulation 6 (1))\n\n| STATEMENT OF LIABILITIES AND ASSETS ON THE AUSTRALIAN BOOKSof the ........................as at the close of business on................... |\n| ------------------------------------------------------------------------------------------------------------------------------------------- |\n| PART I — LIABILITIES |\n\n

AUD MILLIONS

ITEM

Australian resident

Non-resident

Total

1.

Deposits repayable in Australia1
(a) Current deposits bearing interest

(i) Other ADIs2

(ii) Commonwealth and State Governments

(iii) Non-ADI financial intermediaries

(iv) Other

(b) Current deposits not bearing interest

(i) Other ADIs2

(ii) Commonwealth and State Governments

(iii) Non-ADI financial intermediaries

(iv) Other

(c) Term deposits and deposits at call (excludes Certificates of Deposit)

(i) Other banks2

(ii) Commonwealth and State Governments

(iii) Non-ADI financial intermediaries

(iv) Other

(d) Certificates of Deposit

(i) Issued to Commonwealth and State Governments

(ii) Other

(e) Other Deposits

(i) Other ADIs2

(ii) Commonwealth and State Governments

(iii) Non-ADI financial intermediaries

(iv) Other

(f) Total deposits

2.

Other borrowings

(a) ADIs2

(b) Other

3.

Liabilities arising from the acceptance of bills of exchange

4.

All other liabilities

5.

Total AUD liabilities

6.

Foreign currency liabilities [AUD millions equivalent]

(a) Deposits

(b) Other

7.

Total liabilities [excluding shareholders’ funds3]

PART II — ASSETS

\n```\n\n

AUD MILLIONS

ITEM

Australian resident

Non-resident

Total

8.

Australian notes and coin

9.

Deposits with Reserve Bank of Australia

(a) Non-Callable deposits

(b) Other

10.

Public sector securities

(a) Commonwealth Government

(i) Treasury notes

(ii) Other Commonwealth Government securities

(b) Other

11.

Deposits and placements with, and loans to, financial intermediaries

(a) ADIs2

(i) Certificates of Deposit

(ii) Other

(b) Authorised dealers in the short‑term money market

(i) Secured by Commonwealth Government securities

(ii) Other

(c) Other

12.

Other Lending

13.

Clients’ commitments arising from the acceptance by the ADI of bills of exchange

14.

All other assets

15.

Total AUD assets

16.

Foreign currency assets [AUD millions equivalent]

17.

Total assets

\n```\n\n

PART III

DEPOSITS AND LOANS CLASSIFIED BY STATE AND TERRITORY

IN AUD MILLIONS

DEPOSITS


STATE/
TERRITORY


Current deposits bearing interest

Current deposits not bearing interest

Term deposits including Certificates of Deposit




Investment savings




Statement savings



Passbook/school savings





Other

New South Wales*

Victoria

Queensland

South Australia

Western Australia

Tasmania

Northern Territory

Australian Capital Territory

Other

TOTAL

LOANS

STATE/TERRITORY

Lending referred to in item 12 of Part II

New South Wales*
Victoria
Queensland
South Australia
Western Australia
Tasmania
Northern Territory
Australian Capital Territory
Other
TOTAL

\n```\n\n\\* Includes Norfolk Island\n\n> Note in this statement, AUD means Australian dollars.\n\n> Note: (1) Insert only amounts which are Australian deposits for the purpose of section 13A of the Banking Act 1959.\n\n> Note: (2) This item applies to ADIs within the meaning of ADI in section 5 of the Banking Act 1959.\n\n> Note: (3) When the statement is prepared by the Commonwealth Bank of Australia or the Commonwealth Development Bank of Australia for “shareholders’ funds” substitute “capital and reserve funds”.\n\n","sortOrder":12},{"sectionNumber":"Sch 4","sectionType":"schedule","heading":"Monthly financial statement","content":"Schedule 4 Monthly financial statement\n\n(regulation 6A)\n\n Monthly Financial Statement\n name: \\[name of transferring financial institution\\]\n month: \\[month to which financial statement relates\\]\n date prepared:\n\n| Item | Description | Index | Amount ($) |\n| ---- | --------------------------------------------------------------------------------- | ----- | ---------- |\n| 1 | Cash on hand | BS1 | |\n| 2 | Loans and overnight settlements secured against cash | BS2 | |\n| 3 | Cash items in process of collection | BS3 | |\n| 4 | Bank deposits | BS4 | |\n| 5 | Building society and credit union deposits | BS5 | |\n| 6 | International Banking Agencies or Regional Development Banks | BS6 | |\n| 7 | Primary Liquid Assets (PLA) | BS7 | |\n| 8 | Other | BS8 | |\n| 9 | CGS and State or Territory | BS9 | |\n| 10 | All other claims on or guaranteed by Commonwealth, State or Territory Governments | BS11 | |\n| 11 | Local government securities | BS12 | |\n| 12 | Promissory notes — State Government | BS13 | |\n| 13 | Claims on — Australian Local Governments or Public Sector Entities | BS14 | |\n| 14 | Promissory notes — other | BS15 | |\n| 15 | Other — Public Securities | BS16 | |\n| 16 | Bank Bills | BS17 | |\n| 17 | NCDs | BS18 | |\n| 18 | Other PLA investment | BS19 | |\n| 19 | Other operational liquidity investment | BS20 | |\n| 20 | Floating Rate Notes (FRNs) — Commonwealth, State or Territory Government | BS21 | |\n| 21 | FRNs — Local Government | BS23 | |\n| 22 | FRNs — Authorised Deposit Taking | BS24 | |\n| 23 | Other securities | BS25 | |\n| 24 | Qualifying mortgage secured personal loans | BS29 | |\n| 25 | Other personal loans | BS31 | |\n| 26 | TOTAL Personal loans | BS33 | |\n| 27 | Qualifying mortgage secured residential loans | BS35 | |\n| 28 | Other residential loans | BS37 | |\n| 29 | TOTAL Residential loans | BS39 | |\n| 30 | Qualifying mortgage secured commercial loans | BS41 | |\n| 31 | Other commercial loans | BS43 | |\n| 32 | TOTAL Commercial loans | BS45 | |\n| 33 | TOTAL Loans | BS47 | |\n| 34 | TOTAL ASSETS | BS67 | |\n| 35 | Bank borrowings | BS68 | |\n| 36 | SSP borrowings | BS69 | |\n| 37 | Credit union or building society borrowings | BS70 | |\n| 38 | Other — borrowings from other FIs | BS71 | |\n| 39 | Call deposits | BS72 | |\n| 40 | Term deposits | BS73 | |\n| 41 | Retirement Savings Accounts deposits | BS74 | |\n| 42 | Other borrowings | BS75 | |\n| 43 | Debentures | BS83 | |\n| 44 | Unsecured notes | BS84 | |\n| 45 | Other | BS86 | |\n| 46 | Perpetual subordinated debt | BS81 | |\n| 47 | Term subordinated debt | BS82 | |\n\n> Note Items 36, 37 and 38 of this statement relate to dealings by a transferring institution with an ADI that was, before the transfer date:\n\n> Note: a special service provider; or\n\n> Note: a credit union or building society; or\n\n> Note: any other financial institution.\n\n> Note: The items are to be completed if the transferring institution had borrowings with ADIs of the relevant type in the month to which this statement relates. The items should be completed by reference to the status of the ADI immediately before the transfer date.\n\n> Notes to the Banking (Statistics) Regulations 1989\n\n> Note 1\n\n> Note: The Banking (Statistics) Regulations 1989 (in force under the Banking Act 1959) as shown in this compilation comprise Statutory Rules 1989 No. 357 amended as indicated in the Tables below.\n\n> Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ------------------------------------------------- | --------------------------------------------- |\n| 1989 No. 357 | 7 Dec 1989 | 28 Dec 1989 (see Gazette 1989, No. S383) | |\n| 1992 No. 396 | 16 Dec 1992 | 16 Dec 1992 | — |\n| 1994 No. 417 | 13 Dec 1994 | 13 Dec 1994 | — |\n| 1997 No. 24 | 26 Feb 1997 | 26 Feb 1997 | — |\n| 1998 No. 198 | 30 June 1998 | 1 July 1998 | — |\n| 1999 No. 142 | 30 June 1999 | 1 July 1999 (see r. 2 and Gazette 1999, No. S283) | — |\n| 2000 No. 115 | 15 June 2000 | 1 July 2000 | — |\n| 2002 No. 125 | 14 June 2002 | 1 July 2002 | — |\n\n> Note: Table of Amendments\n\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

R. 1.................

rs. 1999 No. 142

R. 2.................

am. 1998 No. 198; 1999 No. 142

R. 3.................

am. 1997 No. 24; 1998 No. 198

Rr. 4, 5...............

am. 1994 No. 417; 1998 No. 198

R. 6.................

am. 1998 No. 198; 2000 No. 115

R. 6A................

ad. 1999 No. 142

R. 7.................

am. 1998 No. 198; 1999 No. 142

R. 8.................

rep. 1992 No. 396

R. 9.................

am. 1998 No. 198

Schedule 1............

am. 1998 No. 198

Schedule 2............

am. 1998 No. 198

Schedule 3............

am. 1998 No. 198

Schedule 4............

ad. 1999 No. 142

\n```\n\n> Note 2\n\n> Note: Schedule 3 — Subregulation 12.3 of the Statutory Rules 1998 No. 198 provides as follows:\n\n12.3 Subregulation 1 (c) (i):\n\n> Note: Omit “Other Banks3”, substitute “Other ADIs3”.\n\n> Note: The proposed amendment was misdescribed and is not incorporated in this compilation.","sortOrder":13}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2153},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":true,"description":"The regulations expanded beyond traditional banks to include 'transferring institutions' (building societies and credit unions transitioning to ADI status) through the addition of Regulation 6A and Schedule 4 in 1999, reflecting the financial sector consolidation of that era. This added monthly financial statement requirements for transitioning entities with assets over $50 million."},"complexity_factors":["Four detailed schedules prescribing approximately 50+ specific line-item reporting categories across balance sheets, profit/loss statements, and asset/liability reports","Technical financial terminology including 'contingent assets', 'subordinated debt', 'eligible capital funds', and 'authorised dealers in the short-term money market'","Multiple cross-references to the Banking Act 1959 and Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999","Differentiated reporting timelines: 6 months for annual statements versus 14 days for monthly statements","Complex entity classifications with varying requirements: domestic ADIs, foreign ADIs, and 'transferring institutions' (entities transitioning from building society/credit union status)"],"plain_english_summary":"This regulation required all authorised deposit-taking institutions in Australia to submit regular, standardised financial returns to APRA (with lighter requirements for foreign branches and transitional rules for converting institutions). \n\nThe standardised reporting let APRA monitor system stability, capital adequacy and financial flows and increased public transparency; the rule was repealed in 2002 and superseded by updated prudential reporting arrangements."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulations’ scope was expanded by later amendments: a monthly financial statement for transferring institutions was added (reg 6A and Schedule 4, ad. 1999 No. 142), templates and definitions were amended across Schedules 1–3 (amendments cited 1998–2000), and APRA’s powers to direct form completion were clarified (reg 7). These changes increased reporting detail, added a size threshold for extra monthly reporting, and widened APRA’s implementation discretion."},"complexity_factors":["Multiple reporting frequencies and deadlines (annual reports due 6 months after accounting day; monthly statements due 14 days) — regs 4(2)(b), 5(2)(b), 6(2)(b).","Different coverage rules and exceptions (foreign ADIs exempt from annual templates; intra‑group accounts excluded; no contingent items) — regs 4(1), 5(1), 6(2)(c), 6(3).","Detailed, prescriptive templates with many line items and valuation notes across Schedules 1–4, increasing data granularity and preparation burden.","Special transitional/transfer reporting for transferring institutions above a $50,000,000 threshold — reg 6A (1)–(3) and Schedule 4.","Regulatory discretion to set accounting days and to specify the manner of completing forms, which affects implementation choices and compliance processes — regs 3 and 7(1).","Publication obligation conditional on APRA receiving information, creating an information‑flow dependency between private reporting and public disclosure — reg 9(1)–(2).","Multiple amendments and cross‑references in the notes and schedules (history of changes), which complicate legal interpretation and operational application."],"plain_english_summary":"These regulations require authorised deposit‑taking institutions (ADIs) to prepare and give standardised financial reports to APRA: annual balance sheets and profit-and-loss statements (except for foreign ADIs) and monthly statements of assets and liabilities. APRA may fix an ADI’s accounting day, prescribe how forms are completed and publishes reports it receives. Deadlines and exclusions are specified (annual reports: 6 months; monthly statements: 14 days). A special monthly form applies to transferring institutions with assets over $50 million."}},"importantCases":[],"_links":{"self":"/api/acts/banking-statistics-regulations-1989","history":"/api/acts/banking-statistics-regulations-1989/history","analysis":"/api/acts/banking-statistics-regulations-1989/analysis","conflicts":"/api/acts/banking-statistics-regulations-1989/conflicts","importantCases":"/api/acts/banking-statistics-regulations-1989/important-cases","documents":"/api/acts/banking-statistics-regulations-1989/documents"}}