{"id":"F2005L02155","name":"Financial Sector (Collection of Data) determination No. 83 of 2005 - Reporting Standard ARS 320.2 (2005) - Equity Securities Held","slug":"financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36436,"registerId":"commonwealth-F2005L02155-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 320.2 (2005)","sectionType":"part","heading":"Reporting Standard ARS 320.2 (2005)","content":"## Reporting Standard ARS 320.2 (2005)","sortOrder":0},{"sectionNumber":"Equity Securities Held","sectionType":"part","heading":"Equity Securities Held","content":"# Equity Securities Held\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 banks and special service providers, including those that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to equity securities held.\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 320.2 Equity Securities Held (Form ARF 320.2) and the associated instructions (both of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form ARF 320.2 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\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks and special service providers (including, in each case, those that are foreign ADIs).\n\n# Information required\n\n3. A relevant ADI must provide APRA with the information required by Form ARF 320.2 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 20 business days after the end of the reporting period to which it 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# Authorisation\n\n9. 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\n10. 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\n11. 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\n12. 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\n13. 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\n14. 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\n14.15.In this reporting standard:\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’, ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nrelevant ADI means an ADI covered by paragraph 2 of this reporting standard.\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 Ltd).\n\n15.16.If an ADI is not on the ADI list, then 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\n16.17.APRA may in writing determine that an ADI is taken to be a bank or special service provider for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification)\n\nInterpretation - other definitions\n\n17.18.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). It requires all banks and special service providers, including those that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to equity securities held.\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 320.2 Equity Securities Held (Form ARF 320.2) and the associated instructions (both 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 320.2 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\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks and special service providers (including, in each case, those that are foreign ADIs).","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 320.2 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 20 business days after the end of the reporting period to which it 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":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n9. 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\n10. 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\n11. 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\n12. 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\n13. 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\n14. 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\n14.15.In this reporting standard:\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’, ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nrelevant ADI means an ADI covered by paragraph 2 of this reporting standard.\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 Ltd).\n\n15.16.If an ADI is not on the ADI list, then 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\n16.17.APRA may in writing determine that an ADI is taken to be a bank or special service provider for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification)\n\nInterpretation - other definitions\n\n17.18.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 320.2 (2005)\n\n# Equity Securities Held\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 banks and special service providers, including those that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to equity securities held.\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 320.2 Equity Securities Held (Form ARF 320.2) and the associated instructions (both of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form ARF 320.2 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\nApplication and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks and special service providers (including, in each case, those that are foreign ADIs).\n\n# Information required\n\n3. A relevant ADI must provide APRA with the information required by Form ARF 320.2 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 20 business days after the end of the reporting period to which it 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# Authorisation\n\n9. 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\n10. 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\n11. 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\n12. 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\n13. 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\n14. 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\n14.15.In this reporting standard:\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’, ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nrelevant ADI means an ADI covered by paragraph 2 of this reporting standard.\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 Ltd).\n\n15.16.If an ADI is not on the ADI list, then 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\n16.17.APRA may in writing determine that an ADI is taken to be a bank or special service provider for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification)\n\nInterpretation - other definitions\n\n17.18.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":"General directions and notes","sectionType":"division","heading":"General directions and notes","content":"### General directions and notes\n\nReporting entity\n\nThe Equity Securities Held form is to be completed by all locally incorporated banks, Foreign ADIs and Special Service Providers on a Domestic Books basis.\n\nThe Domestic books of the locally incorporated banks, Foreign ADIs and Special Service Providers relates to the Australian books of the Australian ADI and has the following scope:\n\n-   Is an unconsolidated report of the Australian licensed ADI's operations/transactions that are booked inside Australia.\n-   Exclude offshore branches of the Australian licensed ADI from this reporting unit.\n-   Exclude offshore banking units based overseas from this reporting unit.\n-   Do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs.\n-   Include Australian based offshore banking units of the licensed ADI.\n-   Include transactions with non-residents recorded on Australian books.\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Net purchases should be reported for the three months ending the last day of the stated reporting quarter. Locally incorporated banks, Foreign ADIs and Special Service Providers should submit the completed form to APRA within 20 business days after the end of the relevant reporting quarter.\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 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\nTiming\n\nReport assets and liabilities, and transactions in assets and liabilities as at the date of change of ownership.\n\nNetting\n\nUnless otherwise specifically stated, institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 1014 ‘Set-off and Extinguishment of Debt’ and AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.\n\nTerm to maturity\n\nReferences to term to maturity in this form are references to original term to maturity.\n\nValuation and currency conversion\n\nClosing balances should be reported at market price effective at the reference date. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the reference date.\n\nFor holdings of shares in unlisted companies, if a market price is not available as at the reference date, estimate the market price of your shares by using one of the following methods:\n\n-   A recent transaction price;\n-   Director's valuation; or\n\n-   Net asset value (net asset value is equal to total assets, including intangibles, less non-equity liabilities and less the paid up value of non-voting shares. Assets and liabilities should be recorded at estimated market value, rather than historical values).\n\nNet purchases is the net result of dealing in the securities, i.e. purchases less sales. Transactions should be reported at the transaction price in AUD, converted at the appropriate spot rate at the time of the transaction, before the addition or subtraction of transaction costs such as brokerage.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the measurement of asset, liability and equity items.","sortOrder":16},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"#   \nSpecific instructions\n\nRefer to the sector definitions in the ARF 320.0 Statement of Financial Position (Domestic Books) instructions as a general guide for reporting by sector. Equity investments in the parent entity, controlled entities, associates or joint ventures should be reported to the sector classification of this related entity.\n\nShares and units listed on ASX and issued by residents\n\nReport all trading securities, investment securities and other equity securities listed on the Australian Stock Exchange at market value. Report the net transactions during the quarter by sector of issuer (excluding transactions via repurchase/stock lending agreements).\n\nInclude:\n\n-   Ordinary shares;\n-   Units in trusts;\n-   Preference shares;\n-   Strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures and are listed on the ASX;\n-   Securities (stock) lent or sold under repurchase agreements (these amounts should be reported in ARF 320.5 Securities subject to Repurchase and Resale and Stock Lending and Borrowing); and\n-   Short sold positions as a negative asset against the appropriate equity security item\n\nExclude:\n\n-   Convertible notes prior to conversion;\n-   Rights, options and warrants, include these as Financial Derivatives on ARF 320.6 Financial Derivatives;\n-   Equity in non-resident companies listed on the ASX, include this asset as unlisted equity; and\n-   Securities borrowed or purchased under resale agreements (these amounts should be reported in ARF 320.5 Securities subject to Repurchase and Resale and Stock Lending and Borrowing).\n\n  \nShares and units not listed on ASX\n\nReport all trading securities, investment securities and all other equity investments at market value (or fair valuation). Report the net transactions during the quarter by sector of issuer (excluding transactions via repurchase/stock lending agreements).\n\nInclude:\n\n-   Ordinary shares;\n-   Units in trusts;\n-   Preference shares;\n-   Equity in non-resident companies listed on the ASX;\n-   Equity in non-resident companies listed on overseas stock exchanges;\n-   Equity in unlisted companies, domestic and overseas;\n-   Strategic investment in the equity securities of entities that are deemed to be controlled entities, associates or joint ventures and are not listed on the ASX; and\n-   Securities lent or sold under repurchase agreements (these amounts should be reported in ARF 320.5 Securities subject to Repurchase and Resale and Stock Lending and Borrowing).\n\nExclude:\n\n-   Convertible notes prior to conversion;\n-   Rights, options and warrants, include these as Financial Derivatives on ARF 320.6 Financial Derivatives; and\n-   Securities borrowed or purchased under resale agreements (these amounts should be reported in ARF 320.5 Securities subject to Repurchase and Resale and Stock Lending and Borrowing).","sortOrder":17},{"sectionNumber":"Reconciliation with ARF 320.0 Statement ","sectionType":"part","heading":"Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)","content":"## Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)\n\nTotal equity securities held (market value)\n\nThe sum of:\n\n-   Total listed equities (ARF 320.2 Equity Securities Held); and\n-   Total unlisted equities (ARF 320.2 Equity Securities Held).\n\nEquals\n\nThe sum of:\n\n-   Trading securities - Equity Securities (ARF 320.0 Statement of Financial Position (Domestic Books));\n\n-   Investment securities - Equity Securities (ARF 320.0 Statement of Financial Position (Domestic Books)) adjusted from book value to market value; and\n\n-   Total other investments that are equity investments (ARF 320.0 Statement of Financial Position (Domestic Books)) adjusted from book value to market value.\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":18}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":3641},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument establishes the original reporting requirements for equity securities held by ADIs. While the text shows editorial renumbering artifacts (e.g., paragraph '14.15'), it maintains the scope of collecting prudential data on equity holdings as originally intended in 2005, without substantive expansion into unrelated regulatory areas."},"complexity_factors":["Extensive attached ADI list categorising over 150 institutions into banks, building societies, credit unions, and other classifications","Multiple cross-references to external legislation (Banking Act 1959, Corporations Act 2001) and accounting standards (AASB 1012, AASB 1014, AASB 1033)","Specific valuation methodologies requiring distinction between listed equities (market price) and unlisted equities (director's valuation or net asset value)","Foreign currency translation requirements tied to specific accounting standards","Conditional reporting timelines allowing APRA discretion to modify quarterly cycles for individual institutions","Lock-in provision requiring use of pre-2005 versions of accounting standards despite the instrument's 2005 date","Detailed inclusions and exclusions for financial instruments (e.g., separating convertible notes and derivatives to other forms)"],"plain_english_summary":"This standard requires banks and designated special service providers (including foreign bank branches in Australia) to report holdings of equity securities to APRA each quarter using Form ARF 320.2, usually within 20 business days. Holdings are reported at market value (with specified valuation and foreign‑currency rules), submissions must be authorised digitally or by CEO/CFO signature, and certain instruments (e.g., options) are excluded. The data supports APRA’s prudential supervision and is shared for national economic monitoring."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The instrument's stated scope is to require banks and special service providers (including foreign ADIs) to report equity holdings to APRA (para 2). There is no textual amendment here that expands or narrows that stated scope. APRA retains administrative discretions within the existing scope — to reclassify an ADI for reporting purposes (paras 16–17), to vary reporting frequency for particular ADIs (para 6), and to make minor form/instruction corrections (paras 12–13) — but those are implementation powers within the original reporting remit rather than a change of scope."},"complexity_factors":["Wide coverage and specific addressees: applies to all banks and special service providers including foreign ADIs and branches (paras 2, 14–16 and ADI list).","Detailed submission rules and authorisation: electronic D2A submission with APRA digital certificates or signed paper forms, plus board/senior management responsibility for internal controls (paras 4, 9–11).","Reporting timetable and APRA discretion: standard quarterly cadence with 20-business‑day lodgement, but APRA may change frequency for particular ADIs and grant extensions (paras 5–8, 6).","Valuation, currency and accounting references: market valuation, foreign currency conversion per AASB 1012 and AASB principles frozen to pre‑2005 versions — specific translation and timing rules add bookkeeping complexity (General directions; Note on References).","Reconciliation and linking to other returns: requires reconciliation with ARF 320.0 Statement of Financial Position and other ARF forms (Reconciliation section).","Reporting scope rules (Domestic books): inclusion/exclusion rules for consolidation, offshore branches, OBUs and transactions with non‑residents create mapping and boundary issues (General directions).","Sectoral and instrument classification rules: distinctions between listed/unlisted, ASX/non‑ASX, exclusions (convertible notes, derivatives) and treatment of repo/stock‑lending (Specific instructions).","Permitted minor form variations and notification requirement: APRA may correct technical or instruction errors without changing substantive requirements, with written notice to ADIs (paras 12–13).","Large, explicit ADI list: fixed list of named entities plus rules for entities not on list (paras 14–17 and ADI list) increases administrative clarity but requires cross‑checking.","Netting, timing and maturity rules: references to AASB netting prerequisites and original term to maturity affect aggregation and reporting treatment (General directions)."],"plain_english_summary":"Mechanically, this instrument requires all authorised deposit‑taking institutions and specified special service providers (including foreign ADI branches) to submit Form ARF 320.2 — generally every quarter — reporting market values and net transactions in equity securities, with prescribed valuation, netting and reconciliation rules and authorised submission methods (digital certificates or signed paper). APRA says the data are collected for prudential supervision and may be shared with the RBA and ABS (para 1); APRA can vary frequency for particular ADIs and make minor form changes (paras 6, 12)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq","history":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-83-of-2005-reporting-standard-ars-320-2-2005-eq/documents"}}