{"id":"F2005L02176","name":"Financial Sector (Collection of Data) determination No. 90 of 2005 - Reporting Standard ARS 325.0 (2005) - International Operations","slug":"financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36463,"registerId":"commonwealth-F2005L02176-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 325.0 (2005)","sectionType":"part","heading":"Reporting Standard ARS 325.0 (2005)","content":"## Reporting Standard ARS 325.0 (2005)","sortOrder":0},{"sectionNumber":"International Operations","sectionType":"part","heading":"International Operations","content":"# International Operations\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 a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.\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 325.0 ADI International Operations (Form ARF 325.0) 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 325.0 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 each locally-incorporated bank that has a foreign bank office.\n\n# Information required\n\n3. A locally-incorporated bank that has a foreign bank office must provide APRA with the information required by Form ARF 325.0 in respect of the foreign bank office for each relevant reporting period. If a locally-incorporated bank has more than one foreign bank office, it must complete a separate Form ARF 325.0 in respect of each foreign bank office of the bank.\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 locally-incorporated bank that has a foreign bank office 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 bank.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or\n\n(b) the Chief Financial Officer of the bank(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 bank 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, a bank 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\nforeign bank office means, in relation to a locally-incorporated bank:\n\n(a) a branch or office of the bank;\n\n(b) a subsidiary of the bank;\n\n(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or\n\n(d) a joint venture in which the bank is a participant\n\nthat is located outside Australia.\n\nlocally-incorporated means incorporated in Australia.\n\nlocally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\n15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard.\n\n16.17.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank 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 bank 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 a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.\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 325.0 ADI International Operations (Form ARF 325.0) 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 325.0 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 each locally-incorporated bank that has a foreign bank office.","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. A locally-incorporated bank that has a foreign bank office must provide APRA with the information required by Form ARF 325.0 in respect of the foreign bank office for each relevant reporting period. If a locally-incorporated bank has more than one foreign bank office, it must complete a separate Form ARF 325.0 in respect of each foreign bank office of the bank.","sortOrder":5},{"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 locally-incorporated bank that has a foreign bank office 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 bank.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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":6},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n9. All information provided by a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or\n\n(b) the Chief Financial Officer of the bank(whatever his or her official title may be).","sortOrder":7},{"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 bank 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, a bank 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\nforeign bank office means, in relation to a locally-incorporated bank:\n\n(a) a branch or office of the bank;\n\n(b) a subsidiary of the bank;\n\n(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or\n\n(d) a joint venture in which the bank is a participant\n\nthat is located outside Australia.\n\nlocally-incorporated means incorporated in Australia.\n\nlocally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\n15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard.\n\n16.17.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank 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 bank 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":8},{"sectionNumber":"The ADI list","sectionType":"division","heading":"The ADI list","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 325.0 (2005)\n\n# International Operations\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 a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.\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 325.0 ADI International Operations (Form ARF 325.0) 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 325.0 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 each locally-incorporated bank that has a foreign bank office.\n\n# Information required\n\n3. A locally-incorporated bank that has a foreign bank office must provide APRA with the information required by Form ARF 325.0 in respect of the foreign bank office for each relevant reporting period. If a locally-incorporated bank has more than one foreign bank office, it must complete a separate Form ARF 325.0 in respect of each foreign bank office of the bank.\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 locally-incorporated bank that has a foreign bank office 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 bank.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or\n\n(b) the Chief Financial Officer of the bank(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 bank 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, a bank 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\nforeign bank office means, in relation to a locally-incorporated bank:\n\n(a) a branch or office of the bank;\n\n(b) a subsidiary of the bank;\n\n(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or\n\n(d) a joint venture in which the bank is a participant\n\nthat is located outside Australia.\n\nlocally-incorporated means incorporated in Australia.\n\nlocally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\n15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard.\n\n16.17.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank 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 bank 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":9},{"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":10},{"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":11},{"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":12},{"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":13},{"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":14},{"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":15},{"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":16},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nLocally incorporated banks are instructed to prepare a separate form for each of their related bank offices located overseas. Related bank offices include the bank’s branches, banking subsidiaries (e.g. deposit-taking companies in Hong Kong) and banking joint ventures.\n\nGeneral directions and notes\n\nReporting entity[\\[1\\]](#_ftn1)\n\nThe International Operations form is to be completed by locally incorporated banks for each foreign bank office on an unconsolidated basis. This includes international transactions between any related bank offices. Foreign ADIs operating through branches in Australia are not required to complete this form\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Locally incorporated banks 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.\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\nValuation\n\nForeign currencies are to be converted to AUD using the exchange rate effective as per the reporting date. Amounts should be expressed in millions of AUD with no decimal point.\n\n  \nSpecific instructions\n\nPart 1: Statement of assets and liabilities\n\nAll figures should be prepared in accordance with Australian accounting standards.\n\nPart 2: Off balance sheet business\n\nThe off balance sheet information should be prepared in accordance with the instructions to ARF 112.2 Off Balance Sheet Business.\n\nPart 3: Credit risk profile\n\nThe credit risk profile of on and off balance sheet business should be prepared in accordance with the instructions to ARF 110.0 Capital Adequacy.\n\nPart 4: Impaired assets\n\nImpaired assets information should be prepared in accordance with the instructions to ARF 220.0 Impaired Assets.\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":17}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The reporting standard’s scope aligns with its stated objective: collecting data from locally‑incorporated banks with foreign bank offices for prudential supervision (para 1–3). It does not materially expand beyond that purpose, although APRA’s discretion to reclassify ADIs (paras 16–17) and to change reporting frequency for particular banks (para 6) affects which entities or periods are covered in practice."},"complexity_factors":["Per‑office reporting requirement: a separate ARF 325.0 for each foreign bank office increases workload for banks with multiple overseas entities (para 3).","Reporting frequency rule with regulator discretion: standard quarterly reporting but APRA may alter frequency for a particular bank (paras 5–6), creating operational uncertainty.","Strict lodgement timetable and extension process: 20 business days after period end, with extensions only in writing from APRA (paras 7–8).","Authorisation and IT requirements: internal controls, digital certificates and encryption via Direct to APRA, or CEO/CFO paper sign‑off if paper lodged (paras 9–11).","Form and instruction cross‑references: data must comply with multiple other ARF instructions and accounting standards (ARF 112.2, ARF 110.0, ARF 220.0; Instruction Guide).","Currency translation and valuation rules: foreign amounts must be converted to AUD per AASB guidance, with specific translation rules for monetary and derivative items (Instruction Guide).","Classification and scope rules: definition of 'locally‑incorporated bank' tied to an ADI list and subject to APRA determination, creating threshold complexity (paras 14–17).","Regulator powers to vary forms and notify: APRA may make minor variations to forms/instructions and must notify banks (paras 12–13), requiring banks to monitor updates.","Transitional and drafting anomalies: transitional lodging rule and duplicated/numbering irregularities in the instrument may complicate interpretation and implementation (Transitional; repeated paragraphs)."],"plain_english_summary":"This reporting standard requires every locally‑incorporated bank that has a foreign bank office to submit a separate ARF 325.0 report (generally quarterly) to APRA about that office’s international operations. APRA uses the data for prudential supervision and may also provide it to the RBA and ABS. Banks must convert foreign‑currency amounts under the stated accounting rules, obtain internal authorisation (digital signature or CEO/CFO sign‑off), meet a 20 business‑day lodgement deadline, and may face changed frequencies at APRA’s discretion."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2545},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"This is the original 2005 determination establishing the reporting requirement; the scope remains tightly focused on mandating quarterly reporting of international operations from locally-incorporated banks with foreign offices."},"complexity_factors":["Cross-references to three separate APRA reporting forms (ARF 112.2, ARF 110.0, ARF 220.0) for detailed instructions","References to multiple accounting standards (AASB 1012 for foreign currency translation, AASB 1017 for control definitions)","Dual submission mechanisms with distinct authentication requirements (digital certificates for electronic submission vs specific officer signatures for paper)","Requirement for separate forms for each foreign office entity, creating administrative burden for banks with multiple overseas operations","Discretionary provisions allowing APRA to modify reporting frequency by written notice based on subjective criteria","Multi-part definition of 'foreign bank office' covering branches, subsidiaries, controlled entities and joint ventures","Specific currency conversion rules and rounding requirements (millions of AUD to one decimal place)","Messy paragraph numbering in the instrument (e.g., '14.15', '15.16') indicating editorial complexity"],"plain_english_summary":"Australian-incorporated banks with overseas operations must report detailed quarterly financials for each foreign office to APRA using Form ARF 325.0. Submissions go via APRA’s D2A system (or signed paper) within 20 business days of quarter-end; APRA can change timing for specific banks. The data—assets, liabilities, off‑balance‑sheet exposures and impaired assets—supports APRA’s prudential supervision and feeds RBA and ABS statistics."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in","history":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-90-of-2005-reporting-standard-ars-325-0-2005-in/documents"}}