{"id":"F2018L00386","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 17 of 2018","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99957,"registerId":"commonwealth-F2018L00386-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 320.3","sectionType":"part","heading":"Reporting Standard ARS 320.3","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 320.3\n\n# Debt Securities on Issue\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 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s debt securities on issue. It should be read in conjunction with Reporting Form ARF 320.3 Debt Securities on Issue and the associated instructions (both of which are attached and form part of this Reporting Standard).\n\n# Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n# Purpose\n\n2. Data collected in Reporting Form ARF 320.3 Debt Securities on Issue (ARF 320.3) 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\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | No         |\n| Credit Union             | No         |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 320.3 for each reporting period.\n\n# Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n7. Subject to paragraph 8, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n8. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n9. 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\n10. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality Control\n\n11. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n12. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n15. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959,\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":0},{"sectionNumber":"Debt Securities on Issue","sectionType":"part","heading":"Debt Securities on Issue","content":"# Debt Securities on Issue\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 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s debt securities on issue. It should be read in conjunction with Reporting Form ARF 320.3 Debt Securities on Issue and the associated instructions (both of which are attached and form part of this Reporting Standard).\n\n# Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n# Purpose\n\n2. Data collected in Reporting Form ARF 320.3 Debt Securities on Issue (ARF 320.3) 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\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | No         |\n| Credit Union             | No         |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 320.3 for each reporting period.\n\n# Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n7. Subject to paragraph 8, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n8. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n9. 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\n10. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality Control\n\n11. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n12. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n15. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959,\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","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 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s debt securities on issue. It should be read in conjunction with Reporting Form ARF 320.3 Debt Securities on Issue and the associated instructions (both of which are attached and form part of this Reporting Standard).","sortOrder":2},{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"# Authority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":3},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n2. Data collected in Reporting Form ARF 320.3 Debt Securities on Issue (ARF 320.3) 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":4},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | No         |\n| Credit Union             | No         |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 320.3 for each reporting period.\n\n# Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n7. Subject to paragraph 8, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n8. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n9. 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\n10. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality Control\n\n11. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n12. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n15. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959,\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":5},{"sectionNumber":"Class of ADI","sectionType":"part","heading":"Class of ADI","content":"# Class of ADI","sortOrder":6},{"sectionNumber":"Applicable","sectionType":"part","heading":"Applicable","content":"# Applicable","sortOrder":7},{"sectionNumber":"Australian-owned Bank","sectionType":"part","heading":"Australian-owned Bank","content":"# Australian-owned Bank","sortOrder":8},{"sectionNumber":"Yes","sectionType":"part","heading":"Yes","content":"# Yes","sortOrder":9},{"sectionNumber":"Foreign Subsidiary Bank","sectionType":"part","heading":"Foreign Subsidiary Bank","content":"# Foreign Subsidiary Bank","sortOrder":10},{"sectionNumber":"Branch of a Foreign Bank","sectionType":"part","heading":"Branch of a Foreign Bank","content":"# Branch of a Foreign Bank","sortOrder":12},{"sectionNumber":"Building Society","sectionType":"part","heading":"Building Society","content":"# Building Society","sortOrder":14},{"sectionNumber":"No","sectionType":"part","heading":"No","content":"# No","sortOrder":15},{"sectionNumber":"Credit Union","sectionType":"part","heading":"Credit Union","content":"# Credit Union","sortOrder":16},{"sectionNumber":"Other ADI","sectionType":"part","heading":"Other ADI","content":"# Other ADI","sortOrder":18},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by ARF 320.3 for each reporting period.","sortOrder":20},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"# Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.","sortOrder":21},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n7. Subject to paragraph 8, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n8. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n9. 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\n10. 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":22},{"sectionNumber":"Quality Control","sectionType":"part","heading":"Quality Control","content":"# Quality Control\n\n11. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.","sortOrder":23},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n12. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":24},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.","sortOrder":25},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n15. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959,\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":26},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"Reporting Form ARF 320.3\n\nDebt Securities on Issue\n\n## Instruction Guide\n\n#### General directions and notes\n\nReporting entity\n\nThis form is to be completed by all Australian-owned banks and foreign subsidiary banks, branches of foreign banks and other authorised deposit-taking institutions (ADIs) on a Domestic books basis.\n\nThe Domestic books of Australian-owned banks and foreign subsidiary banks, branches of foreign banks and other 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; and\n-   include transactions with non-residents recorded on Australian books.\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the ADI’s regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Reporting Form ARF 120.2 Securitisation – Supplementary Items.\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Australian-owned banks, foreign subsidiary banks, branches of foreign banks and other ADIs should submit the completed form to APRA within 20 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nAustralian-owned banks, foreign subsidiary banks and branches of foreign banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other ADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 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;[\\[2\\]](#_ftn2)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[3\\]](#_ftn3)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\nTiming\n\nReport assets and liabilities as at the date of change of ownership.\n\nNetting\n\nUnless otherwise specifically stated, institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 132 Financial Instruments: Disclosure and Presentation and AASB 7 Financial Instruments: Disclosures and any relevant prudential standards.\n\nTerm to maturity\n\nReferences to term to maturity in this form are references to original term to maturity. Note that this approach differs from the treatment of debt securities (liabilities) on ARF 320.0 Statement of Financial Position (Domestic Books) (ARF 320.0), which requires data on a residual maturity basis. This difference arises because the standards underlying this form are based on international statistical standards rather than accounting standards.\n\nValuation and currency conversion\n\nClosing balances should be reported at market price effective at the reference date. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the reference date.\n\nFor debt securities, the market price is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet payable, this interest accrued should be included. If the traded price is not available, other methods of approximation include (in order of preference):\n\n-   using a market rate of interest (yield to maturity), the net present value of the expected stream of future payments associated with the securities;\n-   for unlisted securities, the price used to value securities for accounting or regulatory purposes;\n-   for discount, deep discount or zero coupon securities, the issue price plus amortisation of the discount; or\n-   other mark to market method.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the measurement of asset, liability and equity items\n\nDomicility\n\nReferences to \"issued in Australia\" are references to the domicility of the debt instruments used to raise funds in the domestic market. These instruments can be denominated in either AUD or some foreign currency such as USD.\n\nReferences to \"issued overseas\" or \"offshore\" are references to the domicility of the debt instruments used to raise funds in countries other than Australia. These instruments can be denominated in either AUD or some foreign currency such as USD. Euro issues should be included in \"overseas\".\n\n### Specific instructions\n\nShort term debt securities\n\nReport all debt securities issued with an original term to maturity less than or equal to 1 year at market value. Report separately the amount of debt securities denominated in AUD and other currencies, and amounts issued in Australia and overseas.\n\nInclude:\n\n-   bills of exchange issued by the bank;\n-   certificates of deposits issued by this bank with an original term to maturity of 1 year or less;\n-   commercial paper issued by this bank with an original term to maturity of 1 year or less; and\n-   other one-name paper with an original term to maturity less than or equal to 1 year.\n\n# Long term debt securities\n\nReport all debt securities issued with an original term to maturity of more than 1 year at market value. Report separately the amount of debt securities denominated in AUD and other currencies, and amounts issued in Australia and overseas.\n\nInclude:\n\n-   certificates of deposit with an original term to maturity of more than 1 year;\n-   medium term notes, bonds, debentures and unsecured notes;\n-   inflation-indexed bonds;\n-   floating rate notes and other floating-rate debt securities;\n-   subordinated bonds and notes;\n-   Euro medium term notes, Euro notes and Euro bonds;\n-   convertible notes prior to conversion; and\n-   other long-term debt securities issued with an original term to maturity of more than 1 year.\n\nExclude:\n\n-   options, swaps, rights, warrants and other financial derivatives in a net liability position.\n\n## Reconciliation with ARF 320.0\n\nTotal debt securities issued (market value)\n\nThe sum of:\n\n-   short-term debt securities issued in Australia (ARF 320.3 Debt Securities Issued) (ARF 320.3); and\n-   long-term debt securities issued in Australia (ARF 320.3)\n\nequals\n\nthe sum of:\n\n-   certificates of deposit (ARF 320.0);\n-   other borrowings - promissory notes/commercial paper (ARF 320.0);\n-   other borrowings - other short-term debt securities (ARF 320.0);\n-   bonds, notes and long-term borrowings - debt securities (ARF 320.0); and\n-   loan capital and hybrid securities (excluding subordinated loans) (ARF 320.0).","sortOrder":27},{"sectionNumber":"General directions and notes","sectionType":"subdivision","heading":"General directions and notes","content":"#### General directions and notes\n\nReporting entity\n\nThis form is to be completed by all Australian-owned banks and foreign subsidiary banks, branches of foreign banks and other authorised deposit-taking institutions (ADIs) on a Domestic books basis.\n\nThe Domestic books of Australian-owned banks and foreign subsidiary banks, branches of foreign banks and other 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; and\n-   include transactions with non-residents recorded on Australian books.\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the ADI’s regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Reporting Form ARF 120.2 Securitisation – Supplementary Items.\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Australian-owned banks, foreign subsidiary banks, branches of foreign banks and other ADIs should submit the completed form to APRA within 20 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nAustralian-owned banks, foreign subsidiary banks and branches of foreign banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other ADIs are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 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;[\\[2\\]](#_ftn2)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[3\\]](#_ftn3)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\nTiming\n\nReport assets and liabilities as at the date of change of ownership.\n\nNetting\n\nUnless otherwise specifically stated, institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 132 Financial Instruments: Disclosure and Presentation and AASB 7 Financial Instruments: Disclosures and any relevant prudential standards.\n\nTerm to maturity\n\nReferences to term to maturity in this form are references to original term to maturity. Note that this approach differs from the treatment of debt securities (liabilities) on ARF 320.0 Statement of Financial Position (Domestic Books) (ARF 320.0), which requires data on a residual maturity basis. This difference arises because the standards underlying this form are based on international statistical standards rather than accounting standards.\n\nValuation and currency conversion\n\nClosing balances should be reported at market price effective at the reference date. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the reference date.\n\nFor debt securities, the market price is the traded price quoted on the reference date. If the traded price does not take account of interest accrued up to the ex-coupon date but not yet payable, this interest accrued should be included. If the traded price is not available, other methods of approximation include (in order of preference):\n\n-   using a market rate of interest (yield to maturity), the net present value of the expected stream of future payments associated with the securities;\n-   for unlisted securities, the price used to value securities for accounting or regulatory purposes;\n-   for discount, deep discount or zero coupon securities, the issue price plus amortisation of the discount; or\n-   other mark to market method.\n\nBasis of preparation\n\nUnless otherwise specifically stated, institutions are to comply with Australian accounting standards regarding the measurement of asset, liability and equity items\n\nDomicility\n\nReferences to \"issued in Australia\" are references to the domicility of the debt instruments used to raise funds in the domestic market. These instruments can be denominated in either AUD or some foreign currency such as USD.\n\nReferences to \"issued overseas\" or \"offshore\" are references to the domicility of the debt instruments used to raise funds in countries other than Australia. These instruments can be denominated in either AUD or some foreign currency such as USD. Euro issues should be included in \"overseas\".","sortOrder":28},{"sectionNumber":"Specific instructions","sectionType":"division","heading":"Specific instructions","content":"### Specific instructions\n\nShort term debt securities\n\nReport all debt securities issued with an original term to maturity less than or equal to 1 year at market value. Report separately the amount of debt securities denominated in AUD and other currencies, and amounts issued in Australia and overseas.\n\nInclude:\n\n-   bills of exchange issued by the bank;\n-   certificates of deposits issued by this bank with an original term to maturity of 1 year or less;\n-   commercial paper issued by this bank with an original term to maturity of 1 year or less; and\n-   other one-name paper with an original term to maturity less than or equal to 1 year.","sortOrder":29},{"sectionNumber":"Long term debt securities","sectionType":"part","heading":"Long term debt securities","content":"# Long term debt securities\n\nReport all debt securities issued with an original term to maturity of more than 1 year at market value. Report separately the amount of debt securities denominated in AUD and other currencies, and amounts issued in Australia and overseas.\n\nInclude:\n\n-   certificates of deposit with an original term to maturity of more than 1 year;\n-   medium term notes, bonds, debentures and unsecured notes;\n-   inflation-indexed bonds;\n-   floating rate notes and other floating-rate debt securities;\n-   subordinated bonds and notes;\n-   Euro medium term notes, Euro notes and Euro bonds;\n-   convertible notes prior to conversion; and\n-   other long-term debt securities issued with an original term to maturity of more than 1 year.\n\nExclude:\n\n-   options, swaps, rights, warrants and other financial derivatives in a net liability position.","sortOrder":30},{"sectionNumber":"Reconciliation with ARF 320.0","sectionType":"part","heading":"Reconciliation with ARF 320.0","content":"## Reconciliation with ARF 320.0\n\nTotal debt securities issued (market value)\n\nThe sum of:\n\n-   short-term debt securities issued in Australia (ARF 320.3 Debt Securities Issued) (ARF 320.3); and\n-   long-term debt securities issued in Australia (ARF 320.3)\n\nequals\n\nthe sum of:\n\n-   certificates of deposit (ARF 320.0);\n-   other borrowings - promissory notes/commercial paper (ARF 320.0);\n-   other borrowings - other short-term debt securities (ARF 320.0);\n-   bonds, notes and long-term borrowings - debt securities (ARF 320.0); and\n-   loan capital and hybrid securities (excluding subordinated loans) (ARF 320.0).","sortOrder":31}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2065},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument remains focused on its original purpose: collecting debt securities data from specified ADIs for prudential supervision. The scope has not expanded beyond banking institutions to capture non-ADI financial entities, nor has it broadened to cover non-debt funding sources."},"complexity_factors":["16 defined terms including nested cross-references to other Acts (e.g., 'stake' definition modifies the Financial Sector (Shareholdings) Act 1998)","Extensive cross-referencing to accounting standards (AASB 121, AASB 139, AASB 132, AASB 7) and prudential standards (APS 120)","Differential treatment based on institution class (unit of measurement varies: millions for banks vs whole dollars for other ADIs)","Complex securitisation deconsolidation logic with conditional exceptions for regulatory capital relief","Multi-layered foreign currency translation requirements distinguishing between monetary/non-monetary items and fair value hedges","Hierarchical valuation methodology (4-tier preference system for determining market value when traded prices unavailable)","Dual maturity frameworks—original term to maturity for this form versus residual maturity for related form ARF 320.0"],"plain_english_summary":"This standard requires authorised deposit-taking institutions (Australian and foreign-owned banks, branches and certain other ADIs) to report quarterly to APRA a market‑value census of their debt securities—short‑ and long‑term instruments, domestic and offshore—using an electronic, signed filing. Building societies and credit unions are excluded.\n\nThe data help APRA, the RBA and ABS monitor banks’ funding mixes and systemic risk from reliance on short‑term wholesale debt."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-17-of-2018/documents"}}