{"id":"F2005L02141","name":"Financial Sector (Collection of Data) determination No. 76 of 2005 - Reporting Standard ARS 230.0 (2005) - Commercial Property","slug":"financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36425,"registerId":"commonwealth-F2005L02141-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 230.0 (2005)","sectionType":"part","heading":"Reporting Standard ARS 230.0 (2005)","content":"## Reporting Standard ARS 230.0 (2005)","sortOrder":0},{"sectionNumber":"Commercial Property","sectionType":"part","heading":"Commercial Property","content":"# Commercial Property\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). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, but excluding specialist credit card institutions, to report to APRA, generally on a bi-annual basis, in relation to their commercial property.\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-   the versions of Form ARF 230.0 Commercial Property (Form ARF 230.0) designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form ARF 230.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all ADIs except specialist credit card institutions.\n\n# Information required\n\n3. A bank must provide APRA with the following information for each reporting period:\n\n(a) if the bank is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the bank is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a foreign ADI that is a bank (as well as to a certain locally-incorporated banks).\n\n4. An ADI that is a building society, credit union, special service provider or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.\n\n# Forms and method of submission\n\n5. 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\n6. Subject to paragraph 7, an ADI must provide the information required by this reporting standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n7. 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\n8. The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which the information relates.\n\n9. 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\n10. The information provided by an ADI under this reporting standard (except for the information required under subparagraphs 3(a) and 4(b)) 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\n11. 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\n# Authorisation\n\n12. 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\n13. 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\n14. 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\n15. 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\n16. 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\n# Interpretation - classifications of ADIs\n\n17. 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 ADI list.\n\nbank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 1024) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is incorporated outside Australia.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally\\-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 1024); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 1024) of an ADI that is locally-incorporated.\n\nlocally-incorporated means, subject to paragraph 18, incorporated in Australia.\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\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this reporting standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, it is taken to be a bank for the purposes of this reporting standard;\n\n(b) 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;\n\n(c) 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; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, then it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a bank, building society, credit union, special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 17, 18 or 19, it comes within a different classification).\n\n# Interpretation - other definitions\n\n21. 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 6 or, if applicable, paragraph 7.\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). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, but excluding specialist credit card institutions, to report to APRA, generally on a bi-annual basis, in relation to their commercial property.\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-   the versions of Form ARF 230.0 Commercial Property (Form ARF 230.0) designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this reporting standard).","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1.  Data collected in Form ARF 230.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.","sortOrder":3},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all ADIs except specialist credit card institutions.","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. A bank must provide APRA with the following information for each reporting period:\n\n(a) if the bank is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the bank is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a foreign ADI that is a bank (as well as to a certain locally-incorporated banks).\n\n4. An ADI that is a building society, credit union, special service provider or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.","sortOrder":5},{"sectionNumber":"Forms and method of submission","sectionType":"part","heading":"Forms and method of submission","content":"# Forms and method of submission\n\n5. 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\n6. Subject to paragraph 7, an ADI must provide the information required by this reporting standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n7. 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\n8. The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which the information relates.\n\n9. 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":6},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n10. The information provided by an ADI under this reporting standard (except for the information required under subparagraphs 3(a) and 4(b)) 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\n11. 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.","sortOrder":7},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n12. 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\n13. 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":8},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n14. 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\n15. 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\n16. 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).","sortOrder":9},{"sectionNumber":"Interpretation - classifications of ADIs","sectionType":"part","heading":"Interpretation - classifications of ADIs","content":"# Interpretation - classifications of ADIs\n\n17. 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 ADI list.\n\nbank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 1024) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is incorporated outside Australia.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally\\-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 1024); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 1024) of an ADI that is locally-incorporated.\n\nlocally-incorporated means, subject to paragraph 18, incorporated in Australia.\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\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this reporting standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, it is taken to be a bank for the purposes of this reporting standard;\n\n(b) 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;\n\n(c) 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; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, then it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a bank, building society, credit union, special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 17, 18 or 19, it comes within a different classification).","sortOrder":10},{"sectionNumber":"Interpretation - other definitions","sectionType":"part","heading":"Interpretation - other definitions","content":"# Interpretation - other definitions\n\n21. 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 6 or, if applicable, paragraph 7.","sortOrder":11},{"sectionNumber":"The ADI list","sectionType":"division","heading":"The ADI list","content":"## ![](image.002.png)\n\n## Reporting Standard ARS 230.0 (2005)\n\n# Commercial Property\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). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, but excluding specialist credit card institutions, to report to APRA, generally on a bi-annual basis, in relation to their commercial property.\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-   the versions of Form ARF 230.0 Commercial Property (Form ARF 230.0) designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form ARF 230.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all ADIs except specialist credit card institutions.\n\n# Information required\n\n3. A bank must provide APRA with the following information for each reporting period:\n\n(a) if the bank is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the bank is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a foreign ADI that is a bank (as well as to a certain locally-incorporated banks).\n\n4. An ADI that is a building society, credit union, special service provider or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.\n\n# Forms and method of submission\n\n5. 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\n6. Subject to paragraph 7, an ADI must provide the information required by this reporting standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n7. 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\n8. The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which the information relates.\n\n9. 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\n10. The information provided by an ADI under this reporting standard (except for the information required under subparagraphs 3(a) and 4(b)) 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\n11. 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\n# Authorisation\n\n12. 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\n13. 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\n14. 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\n15. 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\n16. 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\n# Interpretation - classifications of ADIs\n\n17. 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 ADI list.\n\nbank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 1024) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is incorporated outside Australia.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally\\-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 1024); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 1024) of an ADI that is locally-incorporated.\n\nlocally-incorporated means, subject to paragraph 18, incorporated in Australia.\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\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this reporting standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, it is taken to be a bank for the purposes of this reporting standard;\n\n(b) 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;\n\n(c) 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; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, then it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a bank, building society, credit union, special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 17, 18 or 19, it comes within a different classification).\n\n# Interpretation - other definitions\n\n21. 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 6 or, if applicable, paragraph 7.\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":12},{"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":13},{"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":14},{"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":15},{"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":16},{"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":17},{"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":18},{"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":19},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis Instruction Guide is designed to assist in the completion of the Commercial Property form. The ADI’s exposure to commercial property in “Australia” and “Overseas” is required to be reported separately in the form (both Parts A and B).\n\nGeneral directions and notes","sortOrder":20},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nThe Commercial Property form is to be completed by all locally incorporated banks on either a Licensed ADI or Consolidated ADI Group basis (where applicable).\n\nForeign ADIs[\\[1\\]](#_ftn1) operating through branches in Australia are required to complete this form on a Licensed ADI basis only.\n\nCredit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers are to complete this form on both a Licensed ADI and Consolidated ADI Group basis (where applicable).\n\nNote: Specialist Credit Card Institutions (SCCIs) are not required to complete this form.","sortOrder":21},{"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":22},{"sectionNumber":"Consolidated ADI group","sectionType":"subdivision","heading":"Consolidated ADI group","content":"#### Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 1024 ‘Consolidated Accounts’).\n\n‘Controlled entity’, ‘parent entity’. These terms are defined in accordance with AASB 1024.\n\nThe basis of consolidation required in this form is in accordance with the prudential Consolidated ADI Group. The prudential consolidated group should also be determined in accordance with Australian accounting standards, notably AASB 1024 with the following modifications:\n\n(1) Include the following:\n\n-   all controlled banking entities, securities entities and other financial entities (e.g. finance companies, money market corporations, stockbrokers and leasing companies.\n\n(2) Exclude subsidiary entities involved in the following business activities:\n\n-   insurance businesses (including friendly societies and health funds);\n-   acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management or the securitisation of assets; and\n-   non-financial (commercial) operations.\n\nReporting period\n\nThe form is to be completed as at the last day of September and March. Locally incorporated banks, Foreign ADIs, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers should submit the completed form to APRA within 20 business days after the end of the relevant reporting period.\n\nUnit of measurement\n\nBanks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Special 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":23},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"## Netting\n\nAmounts should be reported without any adjustment for netting arrangements.\n\nReporting threshold\n\nBank ADIs:\n\nFor the purposes of this report, only include commercial property exposures which exceed AUD $250,000.\n\nNon-bank ADIs:\n\nFor the purposes of this report, include total commercial property exposures irrespective of the dollar amount.","sortOrder":24},{"sectionNumber":"Definition","sectionType":"part","heading":"Definition","content":"## Definition\n\nCommercial property exposure is defined according to the nature of the risk. An exposure should be classified as commercial property risk, if the exposure is subject to the performance of the property market.\n\nFor reporting purposes, a commercial property exposure exists when a facility has been provided for the development, acquisition or improvement of landed property (real estate), and the servicing and repayment of the facility is dependent on the cash flows generated by the property itself through sale or rental income, and/or from cash flows generated from other properties owned by the borrower.\n\nThe following points may assist to further clarify this general definition:\n\n-   The definition excludes residential property loans for owner occupation and loans to individuals or families for investment in residential property.\n-   Exclude loans to private family companies and/or family trusts where the residence is occupied by the directors or principal beneficiaries of the family trust.\n-   Exclude loans to builders, construction companies or sub-contractors who are paid for the execution of their contracts by a third party and not out of the sale or rental of the property upon completion. If, however, they assume development risk, whether recognised as a developer or not, the exposure is classified as property exposure.\n-   Rural exposures will generally not meet the definition of commercial property, unless the property has been acquired specifically for lease or resale, and where the servicing of the debt is dependent on such lease or resale (and/or the lease or resale of other properties).\n-   Facilities to investment companies, property management companies and unit trusts whose success in business (and therefore the servicing and repayment of the debt) is predominantly dependent upon the performance of the property market are included in commercial property exposure.\n-   Facilities provided for the acquisition of property to be used for generating income other than through rental or sale are classified under the industry from which the cash flow servicing the debt is derived. In such owner occupied properties where part of the debt servicing is derived from rental income, the classification depends on the predominant source of debt servicing. If most of the servicing is by way of income derived from the owner’s business, the exposure is classified under that business. However, if most of the servicing derives from the property itself, it is a property exposure.\n\nThe Australian and New Zealand Standard Industrial Classification (ANZSIC) codes may be used as a guide. Although ANZSIC was not developed for this purpose, property exposures will generally be to enterprises classified under ANZSIC 771 (Property Operators and Developers), and exclude those under subdivision 57 (Accommodation, Cafes and Restaurants). Also excluded are loans to enterprises classified under subdivision 41 (General Construction) unless they assume the development risk, as described above.\n\n  \nSpecific instructions","sortOrder":25},{"sectionNumber":"Part A — Commercial property","sectionType":"subdivision","heading":"Part A — Commercial property","content":"#### Part A – Commercial property\n\nTotal exposure limits\n\nWhen calculating total exposure limits, do not include internal limits, which have not been formally advised to a client and may be cancelled at your ADI’s discretion.\n\nTotal actual exposures\n\nWhen calculating total actual exposures, the exposure should include:\n\n-   Claims and commitments recorded on-balance sheet; and\n-   The credit equivalent amounts of off-balance sheet claims and commitments.\n\nImpaired exposures\n\nThe definition of impaired exposures should be consistent with the methodology used to compile the information for ARF 220.0 Impaired Assets – Authorised Deposit-taking Institutions (ADIs). Specific provisions and security held against these exposures are also requested.\n\nCommercial property classifications\n\nThe information required for total exposure limits, total actual exposures, impaired exposures (balance outstanding, specific provisions & security held) are to be classified according to the type of commercial property market/categories to which the ADI is exposed. The categories that the exposures are to be classified in this form are listed below:\n\n1.  Office\n2.  Retail – includes retail shops, restaurants, shopping centres, petrol stations, etc.\n3.  Industrial \\- includes warehouses and factories.\n4.  Land development and subdivisions\n5.  Other Residential - includes residential exposures not excluded by point 1 in the general instructions.\n6.  Tourism and leisure - includes hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries.\n7.  Other \\- includes other property exposures not elsewhere covered (e.g. health, education related, churches, infrastructure, etc).\n\nAn ADI’s own investment in commercial property (such as equity investments or purchases of units in trusts) should not be included in the main section of the form, but should be noted in Part B. Property held for the ADI’s own use should not be included.\n\nBank ADIs need only include commercial property exposures which exceed AUD 250 000, whilst non-bank ADIs should include total exposures irrespective of the dollar amount.","sortOrder":26},{"sectionNumber":"Part B — ADIs own investment in commerci","sectionType":"subdivision","heading":"Part B — ADIs own investment in commercial property","content":"#### Part B – ADIs own investment in commercial property\n\nAn ADI’s own investment in commercial property (such as equity investments or purchases of units in trusts) should be included in this section of the form. Property held for the ADI’s own use should not be included.\n\nReport the total current carrying value of investments in commercial property (such as equity investments and purchases of units in trusts), that exceed AUD $250 000 for bank ADIs, or the total for non-bank ADIs. Do not include property held for the ADI’s own use. Investments in Australia and overseas should be reported separately.\n\nReport the value of all commercial property exposures written off against provisions, Asset Revaluation Reserves or profits during the reporting period. Write-offs in Australia and overseas are required to be reported separately.\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":27}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The reporting scope in the instrument covers all ADIs except specialist credit card institutions, with specific classification rules (including a listed ADI roster and a Bank of China special rule). APRA retains authority to reclassify ADIs and to change reporting frequency or make minor form variations, but the text does not itself broaden or narrow the universe of entities required to report beyond those built‑in classifications (paras 2–4; 14–15; 17–20; 18)."},"complexity_factors":["Multiple ADI classifications and an attached ADI list (affects who must report and on what basis) (paras 3–4, 17–20; ADI list).","Different reporting bases: licensed ADI vs consolidated ADI group, with modified consolidation rules (Information required; Instruction Guide: Consolidated ADI group).","Separate form versions and detailed instructions (Form ARF 230.0 and attachments referenced throughout).","Reporting frequency with fixed semi‑annual periods but APRA may vary frequency by notice (paras 6–7).","Mandatory submission methods (electronic D2A or paper) and digital authorisation via APRA certificates (para 5; paras 12–13).","Quality-control and external-auditor review requirements for most returns (para 10) and internal authorisation responsibilities for board and management (para 11).","Materiality thresholds and measurement rules (bank threshold AUD 250,000; non-bank full inclusion) and unit/conversion rules referencing AASB standards (Instruction Guide: Reporting threshold; Unit of measurement; AASB 1012).","Detailed definitional rules for what counts as commercial property exposure and exclusions (Instruction Guide: Definition).","APRA discretion to make minor variations to forms and to reclassify ADIs (paras 14–15; para 20), creating administrative variability.","Transitional and special-case rules (e.g. Bank of China treated as locally incorporated) that affect scope/application (para 16; para 18)."],"plain_english_summary":"This instrument requires almost all authorised deposit-taking institutions (ADIs) to report their commercial-property exposures to APRA, generally every six months, using Form ARF 230.0. APRA says the data is for prudential supervision and may be shared with the RBA and ABS. Reporting imposes filing, authorisation and audit-review obligations, differentiated by ADI type (banks vs other ADIs), reporting basis (licensed ADI or consolidated group), currency conversion and materiality thresholds, and gives APRA discretion to change frequency or classifications."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2611},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This is the original 2005 reporting standard (Determination No. 76 of 2005). The scope aligns with the original intent to establish bi-annual standardized reporting of commercial property exposures for prudential supervision purposes."},"complexity_factors":["Cross-references to accounting standards (AASB 1024 for consolidation, AASB 1012 for foreign currency translation)","Tiered reporting structure with different forms and monetary thresholds for banks ($250,000+) versus non-bank ADIs (no threshold)","Dual reporting bases required: 'Licensed ADI' (standalone entity) and 'Consolidated ADI Group' (global banking operations)","Complex entity classification system with specific definitions for 7 ADI categories including 'highest parent entity' and special rules for Bank of China","Seven distinct commercial property categories requiring classification (Office, Retail, Industrial, Land development, Other Residential, Tourism/Leisure, Other)","Specific exclusions and definitional exceptions (e.g., excluding specialist credit card institutions, residential owner-occupied loans, and rural properties unless held for resale)","Mandatory external auditor review and digital certificate authentication requirements for electronic submission"],"plain_english_summary":"This Standard requires Australian ADIs (banks, building societies, credit unions and foreign bank branches, excluding specialist credit card institutions) to report their exposures to commercial property to APRA—banks report exposures above $250,000, other ADIs report all amounts. Reporting is semi‑annual and certified, with auditor review and currency conversion rules.\n\nAPRA, the RBA and ABS use the data to supervise systemic risk from commercial property and monitor economic conditions."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co","history":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-76-of-2005-reporting-standard-ars-230-0-2005-co/documents"}}