{"id":"F2005L02132","name":"Financial Sector (Collection of Data) determination No. 70 of 2005 - Reporting Standard ARS 210.0 (2005) - Statement of High Quality Liquid Assets Calculation","slug":"financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36410,"registerId":"commonwealth-F2005L02132-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 210.0 (2005)","sectionType":"part","heading":"Reporting Standard ARS 210.0 (2005)","content":"## Reporting Standard ARS 210.0 (2005)","sortOrder":0},{"sectionNumber":"Statement of High Quality Liquid Assets ","sectionType":"part","heading":"Statement of High Quality Liquid Assets Calculation","content":"# Statement of High Quality Liquid Assets Calculation\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.\n\n# Purpose\n\n1.  Data collected in Form ARF 210.0 is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all relevant ADIs (as defined by paragraph 16).\n\n# Information required\n\n3. A relevant ADI must provide APRA with the information required by Form ARF 210.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n5. Subject to paragraph 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n6. APRA may, by notice in writing, change 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:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\nAuthorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\nTransitional\n\n15. If the due date for lodgement in respect of a reporting period is a day after the date of registration of this reporting standard on the Federal Register of Legislative Instruments, an ADI must report under this reporting standard in respect of that reporting period (including where the reporting period ended before the date of registration).\n\nInterpretation - classifications of ADIs\n\n15.16.In this reporting standard:\n\nAccounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the [attached](http://attached) ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nrelevant ADI means:\n\n(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and\n\n(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\n16.17.If an ADI is not in the ADI list, then:\n\n> (a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of this reporting standard; and\n\n> (b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard.\n\n17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\nInterpretation - other definitions\n\n18.19.In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 5 or, if applicable, paragraph 6.\n\n###   \nThe ADI list\n\n### Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation\n\n### Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citibank Pty Limited (a subsidiary of Citibank N.A.)\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)\n\n### Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG\n\n### Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd\n\n### Credit Unions\n\n-   Amcor Credit Co-operative Limited\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Defence Credit Union Ltd\n-   Australian National Credit Union Limited\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big River Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Combined Australian Petroleum Employees' Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union (SA) Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Home Loans Australia Limited\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Dana Employees Credit Union\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Flying Horse Credit Union Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   M.S.B. Credit Union Limited\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Media Credit Union Queensland Ltd\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   N.R.M.A. Employees' Credit Union Ltd\n-   NACOS Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   North East Credit Union Co-operative Limited\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Pinnacle Credit Union Limited\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Prospect Credit Union Limited\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   RACV Credit Union Limited\n-   Railways Credit Union Limited\n-   Randwick Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Reliance Credit Union Ltd\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Ltd\n-   Shell Employees' Credit Union Limited\n-   Shoalhaven Paper Mill Employee's Credit Union Ltd\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   TAB Credit Union Limited\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd\n\n### Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited\n\n### Other ADIs\n\nThese companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Creditlink Services Limited\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"division","heading":"Objective of this reporting standard","content":"### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1.  Data collected in Form ARF 210.0 is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all relevant ADIs (as defined by paragraph 16).","sortOrder":3},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. A relevant ADI must provide APRA with the information required by Form ARF 210.0 for each reporting period.","sortOrder":4},{"sectionNumber":"Forms and method of submission","sectionType":"part","heading":"Forms and method of submission","content":"# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n5. Subject to paragraph 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n6. APRA may, by notice in writing, change 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:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.","sortOrder":5},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\nAuthorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).","sortOrder":6},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\nTransitional\n\n15. If the due date for lodgement in respect of a reporting period is a day after the date of registration of this reporting standard on the Federal Register of Legislative Instruments, an ADI must report under this reporting standard in respect of that reporting period (including where the reporting period ended before the date of registration).\n\nInterpretation - classifications of ADIs\n\n15.16.In this reporting standard:\n\nAccounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the [attached](http://attached) ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nrelevant ADI means:\n\n(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and\n\n(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\n16.17.If an ADI is not in the ADI list, then:\n\n> (a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of this reporting standard; and\n\n> (b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard.\n\n17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\nInterpretation - other definitions\n\n18.19.In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 5 or, if applicable, paragraph 6.","sortOrder":7},{"sectionNumber":"The ADI list","sectionType":"division","heading":"The ADI list","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 210.0 (2005)\n\n# Statement of High Quality Liquid Assets Calculation\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.\n\n# Purpose\n\n1.  Data collected in Form ARF 210.0 is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all relevant ADIs (as defined by paragraph 16).\n\n# Information required\n\n3. A relevant ADI must provide APRA with the information required by Form ARF 210.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n5. Subject to paragraph 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n6. APRA may, by notice in writing, change 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:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\nAuthorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\nTransitional\n\n15. If the due date for lodgement in respect of a reporting period is a day after the date of registration of this reporting standard on the Federal Register of Legislative Instruments, an ADI must report under this reporting standard in respect of that reporting period (including where the reporting period ended before the date of registration).\n\nInterpretation - classifications of ADIs\n\n15.16.In this reporting standard:\n\nAccounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the [attached](http://attached) ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nrelevant ADI means:\n\n(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and\n\n(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\n16.17.If an ADI is not in the ADI list, then:\n\n> (a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of this reporting standard; and\n\n> (b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard.\n\n17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\nInterpretation - other definitions\n\n18.19.In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 5 or, if applicable, paragraph 6.\n\n###   \nThe ADI list\n\n### Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation\n\n### Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citibank Pty Limited (a subsidiary of Citibank N.A.)\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)\n\n### Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG\n\n### Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd\n\n### Credit Unions\n\n-   Amcor Credit Co-operative Limited\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Defence Credit Union Ltd\n-   Australian National Credit Union Limited\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big River Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Combined Australian Petroleum Employees' Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union (SA) Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Home Loans Australia Limited\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Dana Employees Credit Union\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Flying Horse Credit Union Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   M.S.B. Credit Union Limited\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Media Credit Union Queensland Ltd\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   N.R.M.A. Employees' Credit Union Ltd\n-   NACOS Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   North East Credit Union Co-operative Limited\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Pinnacle Credit Union Limited\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Prospect Credit Union Limited\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   RACV Credit Union Limited\n-   Railways Credit Union Limited\n-   Randwick Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Reliance Credit Union Ltd\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Ltd\n-   Shell Employees' Credit Union Limited\n-   Shoalhaven Paper Mill Employee's Credit Union Ltd\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   TAB Credit Union Limited\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd\n\n### Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited\n\n### Other ADIs\n\nThese companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Creditlink Services Limited\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited","sortOrder":8},{"sectionNumber":"Australian-owned Banks","sectionType":"division","heading":"Australian-owned Banks","content":"### Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation","sortOrder":9},{"sectionNumber":"Foreign Subsidiary Banks","sectionType":"division","heading":"Foreign Subsidiary Banks","content":"### Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citibank Pty Limited (a subsidiary of Citibank N.A.)\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)","sortOrder":10},{"sectionNumber":"Branches of Foreign Banks","sectionType":"division","heading":"Branches of Foreign Banks","content":"### Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG","sortOrder":11},{"sectionNumber":"Building Societies","sectionType":"division","heading":"Building Societies","content":"### Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd","sortOrder":12},{"sectionNumber":"Credit Unions","sectionType":"division","heading":"Credit Unions","content":"### Credit Unions\n\n-   Amcor Credit Co-operative Limited\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Defence Credit Union Ltd\n-   Australian National Credit Union Limited\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big River Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Combined Australian Petroleum Employees' Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union (SA) Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Home Loans Australia Limited\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Dana Employees Credit Union\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Flying Horse Credit Union Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   M.S.B. Credit Union Limited\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Media Credit Union Queensland Ltd\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   N.R.M.A. Employees' Credit Union Ltd\n-   NACOS Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   North East Credit Union Co-operative Limited\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Pinnacle Credit Union Limited\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Prospect Credit Union Limited\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   RACV Credit Union Limited\n-   Railways Credit Union Limited\n-   Randwick Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Reliance Credit Union Ltd\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Ltd\n-   Shell Employees' Credit Union Limited\n-   Shoalhaven Paper Mill Employee's Credit Union Ltd\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   TAB Credit Union Limited\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd","sortOrder":13},{"sectionNumber":"Specialist Credit Card Institutions (SCC","sectionType":"division","heading":"Specialist Credit Card Institutions (SCCIs)","content":"### Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited","sortOrder":14},{"sectionNumber":"Other ADIs","sectionType":"division","heading":"Other ADIs","content":"### Other ADIs\n\nThese companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Creditlink Services Limited\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited","sortOrder":15},{"sectionNumber":"Licensed ADI","sectionType":"subdivision","heading":"Licensed ADI","content":"#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.","sortOrder":16},{"sectionNumber":"Reporting period","sectionType":"part","heading":"Reporting period","content":"## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\n  \nUnit of measurement\n\nSpecial Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.\n\nThe general requirements of AASB 1012 for translation are:\n\n1.  Foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date.\n2.  Other items outstanding at the reporting date must not be retranslated subsequent to initial recognition of the transaction.\n\nMonetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.\n\nMonetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:\n\n-   Where the exchange rate is fixed in the contract, at that fixed exchange rate; and\n-   Where the exchange rate varies, at the spot rate at the reporting date.","sortOrder":17},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"## Netting\n\nInstitutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.","sortOrder":18},{"sectionNumber":"Term to maturity","sectionType":"subdivision","heading":"Term to maturity","content":"#### Term to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nThe nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.\n\nIn completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:\n\n-   Interpretation/definition of specific asset and liability items.\n-   Appropriate measurement basis for asset and liability items.\n\nIf additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.","sortOrder":19},{"sectionNumber":"Specific instructions","sectionType":"division","heading":"Specific instructions","content":"Reporting Form ARF 210.0\n\nStatement of High Quality Liquid Assets Calculation\n\nInstruction Guide\n\nThis instruction guide is designed to assist ADIs in the completion of the form ‘Statement of High Quality Liquid Assets’ in accordance with the requirements of Prudential Standard APS 210 Liquidity. Information on this form will be used by APRA to obtain a liquidity profile of the reporting ADI and to calculate the ADI’s compliance with the minimum liquidity holding required by Prudential Standard APS 210 Liquidity.\n\nMinimum liquidity requirements\n\nThe minimum liquidity requirement applicable for an ADI is calculated in accordance with Prudential Standard APS 210 Liquidity.\n\nGeneral directions and notes\n\nReporting entity\n\nThe Statement of High Quality Liquid Assets Calculation form is to be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers[\\[1\\]](#_ftn1) on a Licensed ADI basis.\n\n#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\n## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\n  \nUnit of measurement\n\nSpecial Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.\n\nThe general requirements of AASB 1012 for translation are:\n\n1.  Foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date.\n2.  Other items outstanding at the reporting date must not be retranslated subsequent to initial recognition of the transaction.\n\nMonetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.\n\nMonetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:\n\n-   Where the exchange rate is fixed in the contract, at that fixed exchange rate; and\n-   Where the exchange rate varies, at the spot rate at the reporting date.\n\n## Netting\n\nInstitutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.\n\n#### Term to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nThe nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.\n\nIn completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:\n\n-   Interpretation/definition of specific asset and liability items.\n-   Appropriate measurement basis for asset and liability items.\n\nIf additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.\n\n###   \nSpecific instructions\n\n###### Definition provided for categories of assets that constitute eligible high quality liquid assets\n\n### Cash and liquid assets\n\n1.1. Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.\n\n1.2. Settlement funds due from clearing houses\n\n-   Include net claims on recognised clearinghouses in Australia such as the ASXCH and SFECH.\n-   margin deposit accounts.\n\n1.3. Settlement funds due from financial institutions\n\n##### (a) RBA\n\n-   Include settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n-   Funds held with the Reserve Bank of Australia or any foreign central bank should also be reported in this data item.\n\n##### (b) Banks\n\n-   Settlement balances – Austraclear and RITS balances with banks.\n-   Amounts owing and in the course of collection from banks in relation to the payments system.\n-   Include settlement account balances due from banks.\n\n##### (c) Other ADIs\n\n-   Include settlement account balances due from other ADIs.\n-   Settlement balances – Austraclear and RITS balances with non bank ADIs.\n-   Amounts owing and in the course of collection from other ADIs in relation to the payments system.\n\n1.4. Total eligible cash and liquid assets\n\nRepresents the sum of items 1.1 – 1.3.\n\n2. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n2.1. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n2.2 Total deposits/funds invested on a call basis\n\nRepresents the sum of items disclosed under point 2.1.\n\n3. Securities eligible for re-purchase with the RBA \\[Prudential Standard APS 210 Liquidity paragraph 12(b)\\]\n\nEligible collateral for Reserve Bank market operations\n\nThe Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.\n\nA full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s [website](/FinancialServices/supranational_securities.html), and any future additions to the list of eligible securities will be notified on those pages.\n\nThe Bank will accept:\n\n1.  Securities issued by the commonwealth government;\n2.  Securities issued in Australia by the central borrowing authorities of State and Territory governments;\n3.  Australian dollar denominated securities issued by the central borrowing authorities of State and Territory governments, in euro markets and lodged in Austraclear as Euroentitlements;\n4.  Australian dollar securities of the European Investment Bank currently lodged in Austraclear to the list of eligible securities; and\n5.  Australian dollar securities issued by some supranational organisations. Decisions will be made on a case-by-case basis, but as a minimum the organisation must have a AAA credit rating.\n\nSupranational organisations whose securities the RBA will accept as repo collateral:\n\n-   Asian Development Bank (ADB);\n-   European Bank for Reconstruction and Development (EBRD);\n-   European Investment Bank (EIB);\n-   Inter-American Development Bank (IADB);\n-   International Bank for Reconstruction and Development (IBRD); and\n-   International Finance Corporation (IFC).\n\nSecurities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).\n\n4. Bank bills and CD's issued by ADI's with no less than investment grade rating \\[Prudential Standard APS 210 Liquidity (Para 12 (c)\\]\n\nBank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least \"investment grade\". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.\n\nTo qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.\n\n5. Other eligible deposits not on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nDeposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.\n\n6. Other securities approved by APRA \\[Prudential Standard APS 210 Liquidity Para 12(e)\\] Please specify:\n\nOther securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA\n\n7. Total HQLA\n\nRepresents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.\n\n8. Less: HQLA placements by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nNote: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.\n\n8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]. Disclose this in relation to the following:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.2 Total deposits/funds placed by other ADIs on a call basis.\n\nRepresents the sum of items disclosed under point 8.1(a) and 8.1(b).\n\n8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n(a) Banks\n\nReport the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.4 Total other deposits placed by other ADIs not on a call basis\n\nRepresents the sum of items disclosed under point 8.3(a) and 8.3(b).\n\n8.5 Total placements by other ADIs (ie 8.2 + 8.4)\n\nRepresents the sum of items disclosed under point 8.2 and 8.4.\n\n8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.\n\nThis item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.\n\n9. Total adjusted HQLA\n\nRepresents items 7, minus item 8.5 plus item 8.6.\n\nNote: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.\n\n10. Calculation of liability base\n\nLiabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.\n\n11. Total liabilities (per the Statement of Financial Position ARF 323.0)\n\nDisclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).\n\n12. Plus: Total shareholders’ equity (per the Statement of Financial Position (Licensed ADI))\n\nDisclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.\n\n13. Less: capital base (item 39 per ARF 110.0 Capital Adequacy)\n\nDisclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).\n\n14. Less: HQLA placements by other ADIs (ie 8.5 - 8.6):\n\nThis amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.\n\nThis amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.\n\n15. Liability base.\n\nRepresents items11 plus 12 less items 13 and 14.\n\n16. Add: Off balance sheet irrevocable commitments.\n\nFor the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.\n\nNote: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.\n\nDo not include standbys which the reporting ADI has in place to support its operations.\n\nNote: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.\n\n17. Total off balance sheet irrevocable commitments\n\nRepresents the sum of items disclosed in item 16.\n\n18. Adjusted liability base\n\nRepresents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.\n\n19. HQLA ratio\n\nRepresents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.\n\n  \n\n20. ADI's minimum targeted HQLA ratio per Liquidity Management Strategy\n\nReport the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.\n\n21. Lowest HQLA ratio during reporting period\n\nReport the ADI’s lowest HQLA ratio maintained during the reporting period.\n\nNote on References to Accounting Standards\n\nThis Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.\n\nWhere you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.\n\nAccordingly, the new AASB standards for 2005 are not to be applied.\n\nSimilarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.","sortOrder":20},{"sectionNumber":"Definition provided for categories of as","sectionType":"section","heading":"Definition provided for categories of assets that constitute eligible high quality liquid assets","content":"Reporting Form ARF 210.0\n\nStatement of High Quality Liquid Assets Calculation\n\nInstruction Guide\n\nThis instruction guide is designed to assist ADIs in the completion of the form ‘Statement of High Quality Liquid Assets’ in accordance with the requirements of Prudential Standard APS 210 Liquidity. Information on this form will be used by APRA to obtain a liquidity profile of the reporting ADI and to calculate the ADI’s compliance with the minimum liquidity holding required by Prudential Standard APS 210 Liquidity.\n\nMinimum liquidity requirements\n\nThe minimum liquidity requirement applicable for an ADI is calculated in accordance with Prudential Standard APS 210 Liquidity.\n\nGeneral directions and notes\n\nReporting entity\n\nThe Statement of High Quality Liquid Assets Calculation form is to be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers[\\[1\\]](#_ftn1) on a Licensed ADI basis.\n\n#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\n## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\n  \nUnit of measurement\n\nSpecial Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.\n\nThe general requirements of AASB 1012 for translation are:\n\n1.  Foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date.\n2.  Other items outstanding at the reporting date must not be retranslated subsequent to initial recognition of the transaction.\n\nMonetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.\n\nMonetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:\n\n-   Where the exchange rate is fixed in the contract, at that fixed exchange rate; and\n-   Where the exchange rate varies, at the spot rate at the reporting date.\n\n## Netting\n\nInstitutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.\n\n#### Term to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nThe nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.\n\nIn completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:\n\n-   Interpretation/definition of specific asset and liability items.\n-   Appropriate measurement basis for asset and liability items.\n\nIf additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.\n\n###   \nSpecific instructions\n\n###### Definition provided for categories of assets that constitute eligible high quality liquid assets\n\n### Cash and liquid assets\n\n1.1. Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.\n\n1.2. Settlement funds due from clearing houses\n\n-   Include net claims on recognised clearinghouses in Australia such as the ASXCH and SFECH.\n-   margin deposit accounts.\n\n1.3. Settlement funds due from financial institutions\n\n##### (a) RBA\n\n-   Include settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n-   Funds held with the Reserve Bank of Australia or any foreign central bank should also be reported in this data item.\n\n##### (b) Banks\n\n-   Settlement balances – Austraclear and RITS balances with banks.\n-   Amounts owing and in the course of collection from banks in relation to the payments system.\n-   Include settlement account balances due from banks.\n\n##### (c) Other ADIs\n\n-   Include settlement account balances due from other ADIs.\n-   Settlement balances – Austraclear and RITS balances with non bank ADIs.\n-   Amounts owing and in the course of collection from other ADIs in relation to the payments system.\n\n1.4. Total eligible cash and liquid assets\n\nRepresents the sum of items 1.1 – 1.3.\n\n2. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n2.1. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n2.2 Total deposits/funds invested on a call basis\n\nRepresents the sum of items disclosed under point 2.1.\n\n3. Securities eligible for re-purchase with the RBA \\[Prudential Standard APS 210 Liquidity paragraph 12(b)\\]\n\nEligible collateral for Reserve Bank market operations\n\nThe Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.\n\nA full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s [website](/FinancialServices/supranational_securities.html), and any future additions to the list of eligible securities will be notified on those pages.\n\nThe Bank will accept:\n\n1.  Securities issued by the commonwealth government;\n2.  Securities issued in Australia by the central borrowing authorities of State and Territory governments;\n3.  Australian dollar denominated securities issued by the central borrowing authorities of State and Territory governments, in euro markets and lodged in Austraclear as Euroentitlements;\n4.  Australian dollar securities of the European Investment Bank currently lodged in Austraclear to the list of eligible securities; and\n5.  Australian dollar securities issued by some supranational organisations. Decisions will be made on a case-by-case basis, but as a minimum the organisation must have a AAA credit rating.\n\nSupranational organisations whose securities the RBA will accept as repo collateral:\n\n-   Asian Development Bank (ADB);\n-   European Bank for Reconstruction and Development (EBRD);\n-   European Investment Bank (EIB);\n-   Inter-American Development Bank (IADB);\n-   International Bank for Reconstruction and Development (IBRD); and\n-   International Finance Corporation (IFC).\n\nSecurities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).\n\n4. Bank bills and CD's issued by ADI's with no less than investment grade rating \\[Prudential Standard APS 210 Liquidity (Para 12 (c)\\]\n\nBank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least \"investment grade\". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.\n\nTo qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.\n\n5. Other eligible deposits not on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nDeposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.\n\n6. Other securities approved by APRA \\[Prudential Standard APS 210 Liquidity Para 12(e)\\] Please specify:\n\nOther securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA\n\n7. Total HQLA\n\nRepresents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.\n\n8. Less: HQLA placements by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nNote: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.\n\n8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]. Disclose this in relation to the following:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.2 Total deposits/funds placed by other ADIs on a call basis.\n\nRepresents the sum of items disclosed under point 8.1(a) and 8.1(b).\n\n8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n(a) Banks\n\nReport the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.4 Total other deposits placed by other ADIs not on a call basis\n\nRepresents the sum of items disclosed under point 8.3(a) and 8.3(b).\n\n8.5 Total placements by other ADIs (ie 8.2 + 8.4)\n\nRepresents the sum of items disclosed under point 8.2 and 8.4.\n\n8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.\n\nThis item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.\n\n9. Total adjusted HQLA\n\nRepresents items 7, minus item 8.5 plus item 8.6.\n\nNote: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.\n\n10. Calculation of liability base\n\nLiabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.\n\n11. Total liabilities (per the Statement of Financial Position ARF 323.0)\n\nDisclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).\n\n12. Plus: Total shareholders’ equity (per the Statement of Financial Position (Licensed ADI))\n\nDisclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.\n\n13. Less: capital base (item 39 per ARF 110.0 Capital Adequacy)\n\nDisclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).\n\n14. Less: HQLA placements by other ADIs (ie 8.5 - 8.6):\n\nThis amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.\n\nThis amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.\n\n15. Liability base.\n\nRepresents items11 plus 12 less items 13 and 14.\n\n16. Add: Off balance sheet irrevocable commitments.\n\nFor the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.\n\nNote: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.\n\nDo not include standbys which the reporting ADI has in place to support its operations.\n\nNote: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.\n\n17. Total off balance sheet irrevocable commitments\n\nRepresents the sum of items disclosed in item 16.\n\n18. Adjusted liability base\n\nRepresents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.\n\n19. HQLA ratio\n\nRepresents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.\n\n  \n\n20. ADI's minimum targeted HQLA ratio per Liquidity Management Strategy\n\nReport the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.\n\n21. Lowest HQLA ratio during reporting period\n\nReport the ADI’s lowest HQLA ratio maintained during the reporting period.\n\nNote on References to Accounting Standards\n\nThis Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.\n\nWhere you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.\n\nAccordingly, the new AASB standards for 2005 are not to be applied.\n\nSimilarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.","sortOrder":21},{"sectionNumber":"Cash and liquid assets","sectionType":"division","heading":"Cash and liquid assets","content":"### Cash and liquid assets\n\n1.1. Notes and coins\n\nInclude Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.\n\n1.2. Settlement funds due from clearing houses\n\n-   Include net claims on recognised clearinghouses in Australia such as the ASXCH and SFECH.\n-   margin deposit accounts.\n\n1.3. Settlement funds due from financial institutions","sortOrder":22},{"sectionNumber":"(a) RBA","sectionType":"section","heading":"(a) RBA","content":"##### (a) RBA\n\n-   Include settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements.\n-   Funds held with the Reserve Bank of Australia or any foreign central bank should also be reported in this data item.","sortOrder":23},{"sectionNumber":"(b) Banks","sectionType":"section","heading":"(b) Banks","content":"##### (b) Banks\n\n-   Settlement balances – Austraclear and RITS balances with banks.\n-   Amounts owing and in the course of collection from banks in relation to the payments system.\n-   Include settlement account balances due from banks.","sortOrder":24},{"sectionNumber":"(c) Other ADIs","sectionType":"section","heading":"(c) Other ADIs","content":"##### (c) Other ADIs\n\n-   Include settlement account balances due from other ADIs.\n-   Settlement balances – Austraclear and RITS balances with non bank ADIs.\n-   Amounts owing and in the course of collection from other ADIs in relation to the payments system.\n\n1.4. Total eligible cash and liquid assets\n\nRepresents the sum of items 1.1 – 1.3.\n\n2. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n2.1. Deposits on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.\n\n2.2 Total deposits/funds invested on a call basis\n\nRepresents the sum of items disclosed under point 2.1.\n\n3. Securities eligible for re-purchase with the RBA \\[Prudential Standard APS 210 Liquidity paragraph 12(b)\\]\n\nEligible collateral for Reserve Bank market operations\n\nThe Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.\n\nA full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s [website](/FinancialServices/supranational_securities.html), and any future additions to the list of eligible securities will be notified on those pages.\n\nThe Bank will accept:\n\n1.  Securities issued by the commonwealth government;\n2.  Securities issued in Australia by the central borrowing authorities of State and Territory governments;\n3.  Australian dollar denominated securities issued by the central borrowing authorities of State and Territory governments, in euro markets and lodged in Austraclear as Euroentitlements;\n4.  Australian dollar securities of the European Investment Bank currently lodged in Austraclear to the list of eligible securities; and\n5.  Australian dollar securities issued by some supranational organisations. Decisions will be made on a case-by-case basis, but as a minimum the organisation must have a AAA credit rating.\n\nSupranational organisations whose securities the RBA will accept as repo collateral:\n\n-   Asian Development Bank (ADB);\n-   European Bank for Reconstruction and Development (EBRD);\n-   European Investment Bank (EIB);\n-   Inter-American Development Bank (IADB);\n-   International Bank for Reconstruction and Development (IBRD); and\n-   International Finance Corporation (IFC).\n\nSecurities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).\n\n4. Bank bills and CD's issued by ADI's with no less than investment grade rating \\[Prudential Standard APS 210 Liquidity (Para 12 (c)\\]\n\nBank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least \"investment grade\". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.\n\nTo qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.\n\n5. Other eligible deposits not on a call basis \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nDeposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.\n\n6. Other securities approved by APRA \\[Prudential Standard APS 210 Liquidity Para 12(e)\\] Please specify:\n\nOther securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA\n\n7. Total HQLA\n\nRepresents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.\n\n8. Less: HQLA placements by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\nNote: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.\n\n8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]. Disclose this in relation to the following:\n\n(a) Banks\n\nReport the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.2 Total deposits/funds placed by other ADIs on a call basis.\n\nRepresents the sum of items disclosed under point 8.1(a) and 8.1(b).\n\n8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's \\[Prudential Standard APS 210 Liquidity paragraph 12(d)\\]\n\n(a) Banks\n\nReport the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nReport the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.4 Total other deposits placed by other ADIs not on a call basis\n\nRepresents the sum of items disclosed under point 8.3(a) and 8.3(b).\n\n8.5 Total placements by other ADIs (ie 8.2 + 8.4)\n\nRepresents the sum of items disclosed under point 8.2 and 8.4.\n\n8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.\n\nThis item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.\n\n9. Total adjusted HQLA\n\nRepresents items 7, minus item 8.5 plus item 8.6.\n\nNote: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.\n\n10. Calculation of liability base\n\nLiabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.\n\n11. Total liabilities (per the Statement of Financial Position ARF 323.0)\n\nDisclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).\n\n12. Plus: Total shareholders’ equity (per the Statement of Financial Position (Licensed ADI))\n\nDisclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.\n\n13. Less: capital base (item 39 per ARF 110.0 Capital Adequacy)\n\nDisclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).\n\n14. Less: HQLA placements by other ADIs (ie 8.5 - 8.6):\n\nThis amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.\n\nThis amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.\n\n15. Liability base.\n\nRepresents items11 plus 12 less items 13 and 14.\n\n16. Add: Off balance sheet irrevocable commitments.\n\nFor the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.\n\nNote: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.\n\nDo not include standbys which the reporting ADI has in place to support its operations.\n\nNote: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.\n\n17. Total off balance sheet irrevocable commitments\n\nRepresents the sum of items disclosed in item 16.\n\n18. Adjusted liability base\n\nRepresents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.\n\n19. HQLA ratio\n\nRepresents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.\n\n  \n\n20. ADI's minimum targeted HQLA ratio per Liquidity Management Strategy\n\nReport the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.\n\n21. Lowest HQLA ratio during reporting period\n\nReport the ADI’s lowest HQLA ratio maintained during the reporting period.\n\nNote on References to Accounting Standards\n\nThis Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.\n\nWhere you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.\n\nAccordingly, the new AASB standards for 2005 are not to be applied.\n\nSimilarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.","sortOrder":25}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2852},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This 2005 determination establishes the original reporting requirements for HQLA calculations and maintains its intended scope. The extensive institution lists and detailed methodological instructions implement the original objective of collecting liquidity data from specified ADI categories for prudential supervision purposes. No evidence of material scope expansion beyond the initial data collection mandate."},"complexity_factors":["Multiple cross-references to other prudential standards (APS 210 Liquidity, ARF 323.0, ARF 110.0, ARF 112.2) and accounting standards (AASB 1012, AGS 1008)","Complex mathematical formula for HQLA ratio involving gross liquid assets, netting of inter-ADI placements (item 8.5 minus 8.6), and adjusted liability base calculations","Detailed asset eligibility criteria with conditions (must be 'free from encumbrances', specific credit ratings required, RBA eligible collateral lists)","Foreign currency translation rules referencing superseded pre-2005 accounting standards","Extensive classification definitions for ADI types (building societies, credit unions, special service providers) with fallback classification rules for unlisted entities","Conditional reporting requirements allowing APRA to modify frequency by written notice","21 specific line item instructions with interdependent calculations and non-standard netting rules"],"plain_english_summary":"This regulation requires smaller Australian ADIs—building societies, credit unions and Cairns Penny—to report quarterly measures of their high‑quality liquid assets (HQLA) to APRA (special service providers only if directed). Reports (Form ARF 210.0) produce an HQLA ratio used for prudential supervision and statistical purposes; data must be externally reviewed and signed by the CEO/CFO and submitted electronically or on paper within 15 days after each quarter."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"Scope has not been broadened beyond the instrument's stated target groups. The reporting standard applies to ADIs classed as building societies, credit unions and Cairns Penny, and to any special service provider that APRA determines in writing should report (paras 15–18 and the ADI list). APRA retains discretion to reclassify ADIs or change reporting frequency for particular ADIs (para 6 and para 17). No text in the instrument expands the universe of obliged entities beyond these rules."},"complexity_factors":["Multiple cross-references to external instruments and forms (Prudential Standard APS 210; Form ARF 210.0 and instructions; ARF 323.0; ARF 110.0; ARF 112.2; AASB 1024/AASB 1012) which affect measurement and eligibility (see initial note; paras 1, and Specific instructions).","Detailed numeric calculation with many line items and netting rules for HQLA and adjusted liability base (Specific instructions: items 1–21; HQLA items 1.1–9; netting and placements 8.1–8.6).","Multiple classification and scope rules plus a long ADI list and APRA discretion to reclassify or extend application to special service providers (paras 15–18 and ADI list).","Reporting mechanics and timing obligations, with APRA power to vary frequency and grant extensions (paras 4–8).","Audit, internal controls and authorisation requirements including external auditor testing and digital certificate/signature rules (paras 9–12).","Operational details on currency translation, unit of measure, non-netting and term-to-maturity conventions that affect consistency with other returns (Unit of measurement; Netting; Term to maturity; Basis of preparation).","Provisions allowing APRA to make minor form/instruction variations and transitional application which introduce implementation uncertainty (paras 13–15).","Interaction with off-balance-sheet items and capital adjustments (calculation of liability base, items 10–18), requiring data from other regulatory returns (ARF 110.0, ARF 112.2, ARF 323.0)."],"plain_english_summary":"This reporting standard requires building societies, credit unions and Cairns Penny (and any special service provider APRA designates) to submit, normally quarterly, a Statement of High Quality Liquid Assets (using Form ARF 210.0) so APRA can calculate their HQLA ratio under Prudential Standard APS 210. It sets filing methods, deadlines, auditor review and officer authorisation requirements, and allows APRA to change frequency or make minor form corrections. The data is used for prudential supervision and may be shared with the RBA and ABS."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st","history":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-70-of-2005-reporting-standard-ars-210-0-2005-st/documents"}}