{"id":"F2005L02177","name":"Financial Sector (Collection of Data) determination No. 91 of 2005 - Reporting Standard ARS 326.0 (2005) - Offshore Banking Units","slug":"financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36466,"registerId":"commonwealth-F2005L02177-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 326.0 (2005)","sectionType":"part","heading":"Reporting Standard ARS 326.0 (2005)","content":"## Reporting Standard ARS 326.0 (2005)","sortOrder":0},{"sectionNumber":"Offshore Banking Units","sectionType":"part","heading":"Offshore Banking Units","content":"# Offshore Banking Units\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, including banks that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their offshore banking units.\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 326.0 Offshore Banking Units (Form ARF 326.0) 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 326.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks.\n\n# Information required\n\n3. A bank must provide APRA with the information required by the Form ARF 326.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n5. Subject to paragraph 6, a bank must provide the information required by this reporting standard for each calendar month.\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 10 business days after the end of the reporting period to which it relates.\n\n8. APRA may grant a bank 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 an 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\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\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, 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 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 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 all banks, including banks that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their offshore banking units.\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 326.0 Offshore Banking Units (Form ARF 326.0) 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 326.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.","sortOrder":3},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks.","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. A bank must provide APRA with the information required by the Form ARF 326.0 for each reporting period.","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 bank must provide the information required by this reporting standard for each calendar month.\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 10 business days after the end of the reporting period to which it relates.\n\n8. APRA may grant a bank 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 an 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\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\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, 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 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 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 326.0 (2005)\n\n# Offshore Banking Units\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, including banks that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their offshore banking units.\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 326.0 Offshore Banking Units (Form ARF 326.0) 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 326.0 is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application and commencement\n\n2. This reporting standard will apply, from the date of registration on the Federal Register of Legislative Instruments, to all banks.\n\n# Information required\n\n3. A bank must provide APRA with the information required by the Form ARF 326.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\nReporting periods and due dates\n\n5. Subject to paragraph 6, a bank must provide the information required by this reporting standard for each calendar month.\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 10 business days after the end of the reporting period to which it relates.\n\n8. APRA may grant a bank 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 an 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\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\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, 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 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 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\nThis return collects the assets and liabilities recorded on the books of your offshore banking unit declared under Sub-section 128 AE (2) of the Income Tax Assessment Act (1936) to be an offshore banking unit. Do not include assets and liabilities on the books of related corporations and overseas offices.\n\nIn compiling this return:\n\n-   include any transactions not posted as at the reporting date.\n-   translate all foreign currency amounts to Australian dollar equivalents using the mid of market spot rates applying as at the close of business.\n-   report amounts in millions of Australian dollars, rounded to the first decimal place.\n\n\"Other OBU's\" refers to Australian financial institutions declared by the Federal Treasurer to be offshore banking units.\n\nA \"related corporation\" is defined as a company in which your institution has a 20 per cent or more beneficial interest; or a company which has a 20 per cent or more beneficial interest in your institution.\n\n\"Overseas offices\" includes your branches, agencies and other offices.\n\nA \"resident\" is a person ordinarily resident in Australia, or an enterprise or body operating in Australia. Australian subsidiaries and branches of foreign enterprises are regarded as residents, while foreign branches and subsidiaries of Australian enterprises are regarded as non-residents.\n\nGeneral directions and notes","sortOrder":17},{"sectionNumber":"Reporting entity","sectionType":"section","heading":"Reporting entity","content":"##### Reporting entity\n\nThe Offshore Banking Units form is to be completed by all locally incorporated banks and Foreign ADIs on a Domestic Books basis.\n\nThe Domestic books of the locally incorporated banks and Foreign ADIs 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\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\nReporting period\n\nThe form is to be completed as at the last day of the reporting month. Locally incorporated banks, Foreign ADIs should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.","sortOrder":18},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Specific instructions","sortOrder":19},{"sectionNumber":"Liabilities","sectionType":"division","heading":"Liabilities","content":"Reporting Form ARF 326.0\n\nOffshore Banking Units\n\n## Instruction Guide\n\nThis return collects the assets and liabilities recorded on the books of your offshore banking unit declared under Sub-section 128 AE (2) of the Income Tax Assessment Act (1936) to be an offshore banking unit. Do not include assets and liabilities on the books of related corporations and overseas offices.\n\nIn compiling this return:\n\n-   include any transactions not posted as at the reporting date.\n-   translate all foreign currency amounts to Australian dollar equivalents using the mid of market spot rates applying as at the close of business.\n-   report amounts in millions of Australian dollars, rounded to the first decimal place.\n\n\"Other OBU's\" refers to Australian financial institutions declared by the Federal Treasurer to be offshore banking units.\n\nA \"related corporation\" is defined as a company in which your institution has a 20 per cent or more beneficial interest; or a company which has a 20 per cent or more beneficial interest in your institution.\n\n\"Overseas offices\" includes your branches, agencies and other offices.\n\nA \"resident\" is a person ordinarily resident in Australia, or an enterprise or body operating in Australia. Australian subsidiaries and branches of foreign enterprises are regarded as residents, while foreign branches and subsidiaries of Australian enterprises are regarded as non-residents.\n\nGeneral directions and notes\n\n##### Reporting entity\n\nThe Offshore Banking Units form is to be completed by all locally incorporated banks and Foreign ADIs on a Domestic Books basis.\n\nThe Domestic books of the locally incorporated banks and Foreign ADIs 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\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\nReporting period\n\nThe form is to be completed as at the last day of the reporting month. Locally incorporated banks, Foreign ADIs should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.\n\n# Specific instructions\n\n### Liabilities\n\n#### Item 1\n\n-   Include current, term and certificates of deposit, placements and overdrawn nostro accounts.\n-   Deposits from offshore banking units (refer General Instructions) should be included in Item 1 (a).\n-   “(c) Other\" should include deposits from Commonwealth and state governments, other government bodies and financial institutions, which are not offshore banking units.\n-   Deposits from related corporations and overseas offices should be included in Item 2.\n\n#### Item 2\n\n-   Include all balances due to related corporations and overseas offices. Refer to General Instructions.\n\n#### Item 3\n\n-   \"All other liabilities\" includes items in transit, accounts payable, prepayments received, accrued interest, etc.\n\n#### Item 4\n\n-   This item is the sum of Items 1 to 3.\n\n#### Assets\n\n#### Item 6\n\n-   Include in this item: overdrafts, placements, import and export finance and nostro accounts.\n-   Deposits with related corporations and overseas offices should be included in Item 7.\n\n#### Item 7\n\n-   Include all balances due from related corporations and overseas offices. Refer to General Instructions.\n\n#### Item 8\n\n-   \"All other assets\" includes items in transit, accounts receivable, prepayments made, futures deposits and margins, accrued interest, etc.\n-   Provisions for doubtful debts relating to exposures on the books of your offshore banking unit should be deducted from this item.\n\n#### Item 9\n\n-   This item is the sum of Items 5 to 8.\n\nNote on References to Accounting Standards\n\nThis Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.\n\nWhere you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.\n\nAccordingly, the new AASB standards for 2005 are not to be applied.\n\nSimilarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.","sortOrder":20},{"sectionNumber":"Item 1","sectionType":"subdivision","heading":"Item 1","content":"#### Item 1\n\n-   Include current, term and certificates of deposit, placements and overdrawn nostro accounts.\n-   Deposits from offshore banking units (refer General Instructions) should be included in Item 1 (a).\n-   “(c) Other\" should include deposits from Commonwealth and state governments, other government bodies and financial institutions, which are not offshore banking units.\n-   Deposits from related corporations and overseas offices should be included in Item 2.","sortOrder":21},{"sectionNumber":"Item 2","sectionType":"subdivision","heading":"Item 2","content":"#### Item 2\n\n-   Include all balances due to related corporations and overseas offices. Refer to General Instructions.","sortOrder":22},{"sectionNumber":"Item 3","sectionType":"subdivision","heading":"Item 3","content":"#### Item 3\n\n-   \"All other liabilities\" includes items in transit, accounts payable, prepayments received, accrued interest, etc.","sortOrder":23},{"sectionNumber":"Item 4","sectionType":"subdivision","heading":"Item 4","content":"#### Item 4\n\n-   This item is the sum of Items 1 to 3.","sortOrder":24},{"sectionNumber":"Assets","sectionType":"subdivision","heading":"Assets","content":"Reporting Form ARF 326.0\n\nOffshore Banking Units\n\n## Instruction Guide\n\nThis return collects the assets and liabilities recorded on the books of your offshore banking unit declared under Sub-section 128 AE (2) of the Income Tax Assessment Act (1936) to be an offshore banking unit. Do not include assets and liabilities on the books of related corporations and overseas offices.\n\nIn compiling this return:\n\n-   include any transactions not posted as at the reporting date.\n-   translate all foreign currency amounts to Australian dollar equivalents using the mid of market spot rates applying as at the close of business.\n-   report amounts in millions of Australian dollars, rounded to the first decimal place.\n\n\"Other OBU's\" refers to Australian financial institutions declared by the Federal Treasurer to be offshore banking units.\n\nA \"related corporation\" is defined as a company in which your institution has a 20 per cent or more beneficial interest; or a company which has a 20 per cent or more beneficial interest in your institution.\n\n\"Overseas offices\" includes your branches, agencies and other offices.\n\nA \"resident\" is a person ordinarily resident in Australia, or an enterprise or body operating in Australia. Australian subsidiaries and branches of foreign enterprises are regarded as residents, while foreign branches and subsidiaries of Australian enterprises are regarded as non-residents.\n\nGeneral directions and notes\n\n##### Reporting entity\n\nThe Offshore Banking Units form is to be completed by all locally incorporated banks and Foreign ADIs on a Domestic Books basis.\n\nThe Domestic books of the locally incorporated banks and Foreign ADIs 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\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\nReporting period\n\nThe form is to be completed as at the last day of the reporting month. Locally incorporated banks, Foreign ADIs should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.\n\n# Specific instructions\n\n### Liabilities\n\n#### Item 1\n\n-   Include current, term and certificates of deposit, placements and overdrawn nostro accounts.\n-   Deposits from offshore banking units (refer General Instructions) should be included in Item 1 (a).\n-   “(c) Other\" should include deposits from Commonwealth and state governments, other government bodies and financial institutions, which are not offshore banking units.\n-   Deposits from related corporations and overseas offices should be included in Item 2.\n\n#### Item 2\n\n-   Include all balances due to related corporations and overseas offices. Refer to General Instructions.\n\n#### Item 3\n\n-   \"All other liabilities\" includes items in transit, accounts payable, prepayments received, accrued interest, etc.\n\n#### Item 4\n\n-   This item is the sum of Items 1 to 3.\n\n#### Assets\n\n#### Item 6\n\n-   Include in this item: overdrafts, placements, import and export finance and nostro accounts.\n-   Deposits with related corporations and overseas offices should be included in Item 7.\n\n#### Item 7\n\n-   Include all balances due from related corporations and overseas offices. Refer to General Instructions.\n\n#### Item 8\n\n-   \"All other assets\" includes items in transit, accounts receivable, prepayments made, futures deposits and margins, accrued interest, etc.\n-   Provisions for doubtful debts relating to exposures on the books of your offshore banking unit should be deducted from this item.\n\n#### Item 9\n\n-   This item is the sum of Items 5 to 8.\n\nNote on References to Accounting Standards\n\nThis Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.\n\nWhere you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.\n\nAccordingly, the new AASB standards for 2005 are not to be applied.\n\nSimilarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.","sortOrder":25},{"sectionNumber":"Item 6","sectionType":"subdivision","heading":"Item 6","content":"#### Item 6\n\n-   Include in this item: overdrafts, placements, import and export finance and nostro accounts.\n-   Deposits with related corporations and overseas offices should be included in Item 7.","sortOrder":26},{"sectionNumber":"Item 7","sectionType":"subdivision","heading":"Item 7","content":"#### Item 7\n\n-   Include all balances due from related corporations and overseas offices. Refer to General Instructions.","sortOrder":27},{"sectionNumber":"Item 8","sectionType":"subdivision","heading":"Item 8","content":"#### Item 8\n\n-   \"All other assets\" includes items in transit, accounts receivable, prepayments made, futures deposits and margins, accrued interest, etc.\n-   Provisions for doubtful debts relating to exposures on the books of your offshore banking unit should be deducted from this item.","sortOrder":28},{"sectionNumber":"Item 9","sectionType":"subdivision","heading":"Item 9","content":"#### Item 9\n\n-   This item is the sum of Items 5 to 8.\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":29}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2382},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The standard maintains a targeted scope focused specifically on collecting statistical data regarding offshore banking units for prudential supervision purposes, consistent with the original intent of the enabling legislation."},"complexity_factors":["Cross-references to multiple Commonwealth Acts including the Financial Sector (Collection of Data) Act 2001, Banking Act 1959, and Income Tax Assessment Act 1936","Technical accounting standards requirements (AASB 1012) with specific transitional rules mandating use of pre-2005 standards","Complex definitional requirements involving 20% beneficial interest thresholds for determining 'related corporations'","Dual submission systems with distinct authentication requirements (digital certificates for electronic submission vs manual signatures by C-suite executives for paper forms)","Discretionary powers allowing APRA to modify reporting periods, due dates, and forms by written notice","Foreign currency translation rules requiring specific exchange rate methodologies"],"plain_english_summary":"Banks operating in Australia (including foreign branches) must monthly report details of their onshore books for offshore banking units (OBUs) to APRA via Form ARF 326.0—submitted electronically or on paper—and converted to AUD. The data covers OBU assets and liabilities booked in Australia and is used by APRA (and sometimes the RBA/ABS) for prudential supervision to monitor banks’ financial soundness."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Scope is set within the instrument: it applies to all banks as defined (ADI list and rules treating entities using 'bank' as in-scope) and requires reporting on offshore banking units. The instrument does not itself expand or narrow that scope beyond these definitions and transitional rules (paras 2, 14–17)."},"complexity_factors":["Multiple submission paths and authentication: electronic D2A with APRA-issued digital certificates vs paper sign-off by CEO/CFO (paras 4, 10–11).","Default monthly reporting with APRA power to change frequency for particular banks and to grant extensions (paras 5–8).","Detailed measurement and translation rules referencing AASB 1012 and a fixed historical version (Instruction Guide — currency translation / Note on References to Accounting Standards).","Scope and classification depends on an attached ADI list plus rules that treat non‑listed ADIs using the word 'bank' as in-scope and permit APRA to reclassify ADIs in writing (paras 14–17).","Form-level instructions and many itemised asset/liability reporting rules (instruction guide, Specific instructions: Items 1–9) create operational reporting detail.","APRA discretion to make minor variations to forms/instructions provided substantive requirements remain unchanged, with mandatory notification to banks (paras 12–13).","Transitional timing rule that may require reporting for periods ending before registration (para 14).","Compliance and governance obligations placed on boards and senior management to maintain internal review and authorisation processes (para 9)."],"plain_english_summary":"This reporting standard requires every bank and foreign ADI listed (or using the word “bank”) to submit standardised returns on their offshore banking units to APRA using Form ARF 326.0. APRA sets submission method (electronic via D2A or paper), timing (default monthly; due 10 business days after the period) and may vary frequency or grant extensions.\n\nAPRA (and, where relevant, the RBA and ABS) may use the data for prudential supervision; banks must maintain internal authorisation controls, digitally sign electronic returns or have the CEO/CFO sign paper forms, and follow specified accounting translation rules."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of","history":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of/history","analysis":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of/important-cases","documents":"/api/acts/financial-sector-collection-of-data-determination-no-91-of-2005-reporting-standard-ars-326-0-2005-of/documents"}}