{"id":"F2008L00429","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2008 - ARS 210.0 - Statement of High Quality Liquid Assets Calculation","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119143,"registerId":"commonwealth-F2008L00429-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 210.0","sectionType":"part","heading":"Reporting Standard ARS 210.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 210.0\n\n# Statement of High Quality Liquid Assets Calculation\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 high quality liquid assets calculation. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.\n\n# Purpose\n\n1.  Data collected in Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. 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                     | No         |\n| Foreign Subsidiary Bank                   | No         |\n| Branch of a Foreign Bank                  | No         |\n| Building Society                          | Yes        |\n| Credit Union                              | Yes        |\n| Specialist Credit Card Institution (SCCI) | No         |\n| Other ADI[1]                              | Yes        |\n\n# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by Form ARF 210.0 for each reporting period.\n\n# Form and method of submission\n\n4. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.\n\n# Reporting periods and due dates\n\n5. Subject to paragraph 6, 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\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n# Minor alterations to forms and instructions\n\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: for the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide the overdue reporting documents in accordance with the old reporting standard.\n\n# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAGS 1008 means the auditing and assurance standard entitled ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’ so made by the Auditing and Assurance Standards Board.\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, but does not include a SCCI that is a foreign ADI.\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;\n\n(vi) other ADI; and\n\n(vii) specialist credit card institution.\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 7 or, if applicable, paragraph 8.\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, a foreign subsidiary bank or a specialist credit card institution but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\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\n-","sortOrder":0},{"sectionNumber":"Statement of High Quality Liquid Assets ","sectionType":"part","heading":"Statement of High Quality Liquid Assets Calculation","content":"# Statement of High Quality Liquid Assets Calculation\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 high quality liquid assets calculation. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.\n\n# Purpose\n\n1.  Data collected in Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. 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                     | No         |\n| Foreign Subsidiary Bank                   | No         |\n| Branch of a Foreign Bank                  | No         |\n| Building Society                          | Yes        |\n| Credit Union                              | Yes        |\n| Specialist Credit Card Institution (SCCI) | No         |\n| Other ADI[1]                              | Yes        |\n\n# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by Form ARF 210.0 for each reporting period.\n\n# Form and method of submission\n\n4. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.\n\n# Reporting periods and due dates\n\n5. Subject to paragraph 6, 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\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n# Minor alterations to forms and instructions\n\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: for the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide the overdue reporting documents in accordance with the old reporting standard.\n\n# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAGS 1008 means the auditing and assurance standard entitled ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’ so made by the Auditing and Assurance Standards Board.\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, but does not include a SCCI that is a foreign ADI.\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;\n\n(vi) other ADI; and\n\n(vii) specialist credit card institution.\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 7 or, if applicable, paragraph 8.\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, a foreign subsidiary bank or a specialist credit card institution but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\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\n-","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 high quality liquid assets calculation. It should be read in conjunction with:\n\n-   Form ARF 210.0 Statement of High Quality Liquid Assets Calculation and the associated instructions (all of which are attached and form part of this reporting standard); and\n-   Prudential Standard APS 210 Liquidity and associated guidance notes.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1.  Data collected in Form ARF 210.0 Statement of High Quality Liquid Assets Calculation (Form ARF 210.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 210 Liquidity. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"# Application\n\n2. 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                     | No         |\n| Foreign Subsidiary Bank                   | No         |\n| Branch of a Foreign Bank                  | No         |\n| Building Society                          | Yes        |\n| Credit Union                              | Yes        |\n| Specialist Credit Card Institution (SCCI) | No         |\n| Other ADI[1]                              | Yes        |\n\n# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by Form ARF 210.0 for each reporting period.\n\n# Form and method of submission\n\n4. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.\n\n# Reporting periods and due dates\n\n5. Subject to paragraph 6, 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\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n# Minor alterations to forms and instructions\n\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: for the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide the overdue reporting documents in accordance with the old reporting standard.\n\n# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAGS 1008 means the auditing and assurance standard entitled ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’ so made by the Auditing and Assurance Standards Board.\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, but does not include a SCCI that is a foreign ADI.\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;\n\n(vi) other ADI; and\n\n(vii) specialist credit card institution.\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 7 or, if applicable, paragraph 8.\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, a foreign subsidiary bank or a specialist credit card institution but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\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\n-","sortOrder":4},{"sectionNumber":"Class of ADI","sectionType":"part","heading":"Class of ADI","content":"# Class of ADI","sortOrder":5},{"sectionNumber":"Applicable","sectionType":"part","heading":"Applicable","content":"# Applicable","sortOrder":6},{"sectionNumber":"Australian-owned Bank","sectionType":"part","heading":"Australian-owned Bank","content":"# Australian-owned Bank","sortOrder":7},{"sectionNumber":"No","sectionType":"part","heading":"No","content":"# No","sortOrder":8},{"sectionNumber":"Foreign Subsidiary Bank","sectionType":"part","heading":"Foreign Subsidiary Bank","content":"# Foreign Subsidiary Bank","sortOrder":9},{"sectionNumber":"Branch of a Foreign Bank","sectionType":"part","heading":"Branch of a Foreign Bank","content":"# Branch of a Foreign Bank","sortOrder":11},{"sectionNumber":"Building Society","sectionType":"part","heading":"Building Society","content":"# Building Society","sortOrder":13},{"sectionNumber":"Yes","sectionType":"part","heading":"Yes","content":"# Yes","sortOrder":14},{"sectionNumber":"Credit Union","sectionType":"part","heading":"Credit Union","content":"# Credit Union","sortOrder":15},{"sectionNumber":"Specialist Credit Card Institution (SCCI","sectionType":"part","heading":"Specialist Credit Card Institution (SCCI)","content":"# Specialist Credit Card Institution (SCCI)","sortOrder":17},{"sectionNumber":"Other ADI[1]","sectionType":"part","heading":"Other ADI[1]","content":"# Other ADI[\\[1\\]](#_ftn1)","sortOrder":19},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by Form ARF 210.0 for each reporting period.","sortOrder":21},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"# Form and method of submission\n\n4. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.","sortOrder":22},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n5. Subject to paragraph 6, 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\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n7. The information required by this reporting standard must be provided to APRA by 15 days after the end of the reporting period to which the information relates.\n\n8. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.","sortOrder":23},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n9. The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.","sortOrder":24},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.","sortOrder":25},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.","sortOrder":26},{"sectionNumber":"Transitional","sectionType":"part","heading":"Transitional","content":"# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: for the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide the overdue reporting documents in accordance with the old reporting standard.","sortOrder":27},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAGS 1008 means the auditing and assurance standard entitled ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’ so made by the Auditing and Assurance Standards Board.\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, but does not include a SCCI that is a foreign ADI.\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;\n\n(vi) other ADI; and\n\n(vii) specialist credit card institution.\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 7 or, if applicable, paragraph 8.\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, a foreign subsidiary bank or a specialist credit card institution but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\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\n-","sortOrder":28},{"sectionNumber":"Licensed ADI","sectionType":"subdivision","heading":"Licensed ADI","content":"#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\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[\\[3\\]](#_ftn3) that it retains or acquires and such exposures are to be reported in Form ARF 120.0 Standardised – Securitisation or Forms ARF 120.1A to ARF 120.1C IRB – Securitisation (as appropriate). The RWA relating to such securitisation exposures must also be reported in Form ARF 110.0 Capital Adequacy (ARF 110.0).\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 elects to treat the securitised assets as on-balance sheet assets under Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk, 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 Form ARF 120.2 Securitisation – Supplementary Items.","sortOrder":29},{"sectionNumber":"Reporting period","sectionType":"part","heading":"Reporting period","content":"## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Other ADIs, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nOther ADIs, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n3. foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[4\\]](#_ftn4)\n\n4. 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;[\\[5\\]](#_ftn5)\n\n5. 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\n6. 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.","sortOrder":30},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"## Netting\n\nInstitutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.","sortOrder":31},{"sectionNumber":"Term to maturity","sectionType":"subdivision","heading":"Term to maturity","content":"#### Term to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nThe nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) and ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures (ARF 112.2). Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.\n\nIn completing this form unless otherwise specifically stated by APS 210, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 and ARF 112.2, specifically in regard to the:\n\n-   interpretation/definition of specific asset and liability items; and\n-   appropriate measurement basis for asset and liability items.\n\nIf additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.\n\nSpecific instructions","sortOrder":32},{"sectionNumber":"Definition provided for categories of as","sectionType":"section","heading":"Definition provided for categories of assets that constitute eligible high quality liquid assets","content":"Reporting Form ARF 210.0\n\nStatement of High Quality Liquid Assets Calculation\n\nInstruction Guide\n\nThis instruction guide is designed to assist authorised deposit-taking institutions (ADIs) in the completion of the form ‘Statement of High Quality Liquid Assets’ in accordance with the requirements of Prudential Standard APS 210 Liquidity (APS 210). Information on this form will be used by APRA to obtain a liquidity profile of the reporting ADI and to calculate the ADI’s compliance with the minimum liquidity holding required by APS 210.\n\nMinimum liquidity requirements\n\nThe minimum liquidity requirement applicable for an ADI is calculated in accordance with APS 210.\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Other ADIs[\\[2\\]](#_ftn2) on a Licensed ADI basis.\n\n#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\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[\\[3\\]](#_ftn3) that it retains or acquires and such exposures are to be reported in Form ARF 120.0 Standardised – Securitisation or Forms ARF 120.1A to ARF 120.1C IRB – Securitisation (as appropriate). The RWA relating to such securitisation exposures must also be reported in Form ARF 110.0 Capital Adequacy (ARF 110.0).\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 elects to treat the securitised assets as on-balance sheet assets under Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk, 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 Form ARF 120.2 Securitisation – Supplementary Items.\n\n## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter. Other ADIs, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nOther ADIs, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n3. foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[4\\]](#_ftn4)\n\n4. 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;[\\[5\\]](#_ftn5)\n\n5. 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\n6. 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\n## Netting\n\nInstitutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.\n\n#### Term to maturity\n\nAny references to term to maturity in this form refer to residual term to maturity.\n\nBasis of preparation\n\nThe nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) and ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures (ARF 112.2). Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.\n\nIn completing this form unless otherwise specifically stated by APS 210, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 and ARF 112.2, specifically in regard to the:\n\n-   interpretation/definition of specific asset and liability items; and\n-   appropriate measurement basis for asset and liability items.\n\nIf additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.\n\nSpecific instructions\n\n###### Definition provided for categories of assets that constitute eligible high quality liquid assets\n\n### Cash and liquid assets\n\n1.1 Notes and coins\n\nInclude:\n\n-   Australian and foreign currency notes and coins of the reporting entity.\n\nNotes and coins in transit between any branches or offices and cash floats in Automated Teller Machines (ATMs) of the reporting entity should be reported.\n\n1.2 Settlement funds due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and the Sydney Futures Exchange Clearing House (SFECH); and\n\n-   margin deposit accounts.\n\n1.3 Settlement funds due from financial institutions\n\n##### (a) The Reserve Bank of Australia (RBA)\n\nInclude:\n\n-   settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements; and\n-   funds held with the RBA or any foreign central bank should also be reported in this data item.\n\n##### (b) Banks\n\nInclude:\n\n-   settlement balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks;\n-   amounts owing and in the course of collection from banks in relation to the payments system; and\n-   settlement account balances due from banks.\n\n##### (c) Other ADIs\n\nInclude:\n\n-   settlement account balances due from other ADIs;\n-   settlement balances – Austraclear and RITS balances with non bank ADIs; and\n-   amounts owing and in the course of collection from other ADIs in relation to the payments system.\n\n1.4 Total eligible cash and liquid assets\n\nRepresents the sum of items 1.1 – 1.3.\n\n2. Deposits on a call basis \\[APS 210 paragraph 12(d)\\]\n\n2.1 Deposits on a call basis \\[APS 210 paragraph 12(d)\\]\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the funds must be free from encumbrances.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the funds must be free from encumbrances.\n\n2.2 Total eligible deposits/funds invested on a call basis\n\nRepresents the sum of items disclosed under point 2.1.\n\n3. Securities eligible for re-purchase with the RBA \\[APS 210 paragraph 12(b)\\]\n\nEligible collateral for RBA market operations\n\nThe RBA announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.\n\nA full list of the supranational organisations whose securities are currently accepted by the RBA is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s [website](/FinancialServices/supranational_securities.html), and any future additions to the list of eligible securities will be notified on those pages.\n\nThe RBA will accept:\n\n-   securities issued by the Commonwealth Government;\n-   securities issued in Australia by the central borrowing authorities of State and Territory governments;\n-   Australian dollar denominated securities issued by the central borrowing authorities of State and Territory governments, in euro markets and lodged in Austraclear as Euro entitlements;\n-   Australian dollar securities of the European Investment Bank currently lodged in Austraclear to the list of eligible securities; and\n-   Australian dollar securities issued by some supranational organisations. Decisions will be made on a case-by-case basis, but as a minimum the organisation must have a AAA credit rating.\n\nSupranational organisations whose securities the RBA will accept as repo collateral:\n\n-   Asian Development Bank;\n-   European Bank for Reconstruction and Development;\n-   European Investment Bank;\n-   Inter-American Development Bank;\n-   International Bank for Reconstruction and Development; and\n-   International Finance Corporation.\n\nSecurities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).\n\n4. Bank bills and CD's issued by ADI's with no less than investment grade rating \\[APS 210 (Para 12 (c)\\]\n\nBank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least \"investment grade\" by an external credit assessment institution (i.e. have a credit rating grade of 1, 2 or 3) within the meaning of APS 112 for the purpose of risk weightings on counterparties and exposures. Refer to APS 112, and paragraph 19 of Prudential Practice Guide APG 112 – Standardised Approach to Credit Risk for further information. Do not include Bank Bonds, Floating Rate Notes or Transferable Certificates of Deposit.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the securities must also be free from encumbrances.\n\n5. Other eligible deposits not on a call basis \\[APS 210 paragraph 12(d)\\]\n\nDeposits invested on other than a call basis (i.e. term deposits) will qualify for High Quality Liquid Assets (HQLA) only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.\n\n6. Other securities approved by APRA \\[APS 210 Para 12(e)\\] - Please specify:\n\nOther securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA.\n\n7. Total HQLA\n\nRepresents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.\n\n8. Less: HQLA placements by other ADI's \\[APS 210 paragraph 12(d)\\]\n\nNote: In the calculation of HQLA as required by APS 210, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.\n\n8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's \\[APS 210 paragraph 12(d)\\]. Disclose this in relation to the following:\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.2 Total deposits/funds placed by other ADIs on a call basis.\n\nRepresents the sum of items disclosed under point 8.1(a) and 8.1(b).\n\n8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's \\[APS 210 paragraph 12(d)\\]\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.4 Total other deposits placed by other ADIs not on a call basis\n\nRepresents the sum of items disclosed under point 8.3(a) and 8.3(b).\n\n  \n\n8.5 Total placements by other ADIs (i.e. 8.2 + 8.4)\n\nRepresents the sum of items disclosed under point 8.2 and 8.4.\n\n8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI\n\nThis item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.\n\n9. Total adjusted HQLA\n\nRepresents items 7, minus item 8.5 plus item 8.6.\n\nNote: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.\n\n10. Calculation of liability base\n\nLiabilities for the purpose of APS 210 is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.\n\n11. Total liabilities (per ARF 323.0)\n\nDisclose the figure for “Total Liabilities” per ARF 323.0.\n\n12. Plus: Total shareholders’ equity (per the Statement of Financial Position (Licensed ADI))\n\nDisclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0.\n\n13. Less: Capital base (per ARF 110.0 Capital Adequacy)\n\nDisclose the figure for the ‘Total Capital Base’ per ARF 110.0 Capital Adequacy\n\nLess: HQLA placements by other ADIs (i.e. 8.5 - 8.6)\n\nThis amount must not be negative. i.e. if the value is less than zero, then zero is to be disclosed in this field.\n\nThis amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.\n\n14. Liability base\n\nRepresents items 11 plus 12 less items 13 and 14.\n\n  \n\n15. Add: Off balance sheet irrevocable commitments\n\nFor the interpretation of the items listed refer to the form and instructions for form ARF 112.2.\n\nNote: Undrawn formal standby facilities and credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.\n\nDo not include standbys which the reporting ADI has in place to support its operations.\n\nNote: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.\n\n16. Total off balance sheet irrevocable commitments\n\nRepresents the sum of items disclosed in item 16.\n\n17. Adjusted liability base\n\nRepresents the liability base per item 15 increased for the total off-balance sheet irrevocable commitments disclosed in item 17.\n\n18. HQLA ratio\n\nRepresents item 9 divided by item 18. Per APS 210 ADI’s must maintain a minimum HQLA at all times.\n\n19. ADI's minimum targeted HQLA ratio per Liquidity Management Strategy\n\nReport the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.\n\n20. Lowest HQLA ratio during reporting period\n\nReport the ADI’s lowest HQLA ratio maintained during the reporting period.","sortOrder":33},{"sectionNumber":"Cash and liquid assets","sectionType":"division","heading":"Cash and liquid assets","content":"### Cash and liquid assets\n\n1.1 Notes and coins\n\nInclude:\n\n-   Australian and foreign currency notes and coins of the reporting entity.\n\nNotes and coins in transit between any branches or offices and cash floats in Automated Teller Machines (ATMs) of the reporting entity should be reported.\n\n1.2 Settlement funds due from clearing houses\n\nInclude:\n\n-   net claims on recognised clearing houses in Australia such as the Australian Stock Exchange Clearing House (ASXCH) and the Sydney Futures Exchange Clearing House (SFECH); and\n\n-   margin deposit accounts.\n\n1.3 Settlement funds due from financial institutions","sortOrder":34},{"sectionNumber":"(a) The Reserve Bank of Australia (RBA)","sectionType":"section","heading":"(a) The Reserve Bank of Australia (RBA)","content":"##### (a) The Reserve Bank of Australia (RBA)\n\nInclude:\n\n-   settlement account balances due from the RBA and other central banks, as well as securities sold not delivered/security settlements; and\n-   funds held with the RBA or any foreign central bank should also be reported in this data item.","sortOrder":35},{"sectionNumber":"(b) Banks","sectionType":"section","heading":"(b) Banks","content":"##### (b) Banks\n\nInclude:\n\n-   settlement balances – Austraclear and the Reserve Bank Information and Transfer System (RITS) balances with banks;\n-   amounts owing and in the course of collection from banks in relation to the payments system; and\n-   settlement account balances due from banks.","sortOrder":36},{"sectionNumber":"(c) Other ADIs","sectionType":"section","heading":"(c) Other ADIs","content":"##### (c) Other ADIs\n\nInclude:\n\n-   settlement account balances due from other ADIs;\n-   settlement balances – Austraclear and RITS balances with non bank ADIs; and\n-   amounts owing and in the course of collection from other ADIs in relation to the payments system.\n\n1.4 Total eligible cash and liquid assets\n\nRepresents the sum of items 1.1 – 1.3.\n\n2. Deposits on a call basis \\[APS 210 paragraph 12(d)\\]\n\n2.1 Deposits on a call basis \\[APS 210 paragraph 12(d)\\]\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the funds must be free from encumbrances.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the funds must be free from encumbrances.\n\n2.2 Total eligible deposits/funds invested on a call basis\n\nRepresents the sum of items disclosed under point 2.1.\n\n3. Securities eligible for re-purchase with the RBA \\[APS 210 paragraph 12(b)\\]\n\nEligible collateral for RBA market operations\n\nThe RBA announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.\n\nA full list of the supranational organisations whose securities are currently accepted by the RBA is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s [website](/FinancialServices/supranational_securities.html), and any future additions to the list of eligible securities will be notified on those pages.\n\nThe RBA will accept:\n\n-   securities issued by the Commonwealth Government;\n-   securities issued in Australia by the central borrowing authorities of State and Territory governments;\n-   Australian dollar denominated securities issued by the central borrowing authorities of State and Territory governments, in euro markets and lodged in Austraclear as Euro entitlements;\n-   Australian dollar securities of the European Investment Bank currently lodged in Austraclear to the list of eligible securities; and\n-   Australian dollar securities issued by some supranational organisations. Decisions will be made on a case-by-case basis, but as a minimum the organisation must have a AAA credit rating.\n\nSupranational organisations whose securities the RBA will accept as repo collateral:\n\n-   Asian Development Bank;\n-   European Bank for Reconstruction and Development;\n-   European Investment Bank;\n-   Inter-American Development Bank;\n-   International Bank for Reconstruction and Development; and\n-   International Finance Corporation.\n\nSecurities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).\n\n4. Bank bills and CD's issued by ADI's with no less than investment grade rating \\[APS 210 (Para 12 (c)\\]\n\nBank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least \"investment grade\" by an external credit assessment institution (i.e. have a credit rating grade of 1, 2 or 3) within the meaning of APS 112 for the purpose of risk weightings on counterparties and exposures. Refer to APS 112, and paragraph 19 of Prudential Practice Guide APG 112 – Standardised Approach to Credit Risk for further information. Do not include Bank Bonds, Floating Rate Notes or Transferable Certificates of Deposit.\n\nTo qualify as “high quality liquid assets” in accordance with APS 210 the securities must also be free from encumbrances.\n\n5. Other eligible deposits not on a call basis \\[APS 210 paragraph 12(d)\\]\n\nDeposits invested on other than a call basis (i.e. term deposits) will qualify for High Quality Liquid Assets (HQLA) only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.\n\n6. Other securities approved by APRA \\[APS 210 Para 12(e)\\] - Please specify:\n\nOther securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA.\n\n7. Total HQLA\n\nRepresents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.\n\n8. Less: HQLA placements by other ADI's \\[APS 210 paragraph 12(d)\\]\n\nNote: In the calculation of HQLA as required by APS 210, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.\n\n8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's \\[APS 210 paragraph 12(d)\\]. Disclose this in relation to the following:\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.2 Total deposits/funds placed by other ADIs on a call basis.\n\nRepresents the sum of items disclosed under point 8.1(a) and 8.1(b).\n\n8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's \\[APS 210 paragraph 12(d)\\]\n\n(a) Banks\n\nInclude:\n\n-   the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.\n\n(b) Other ADIs\n\nInclude:\n\n-   the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.\n\n8.4 Total other deposits placed by other ADIs not on a call basis\n\nRepresents the sum of items disclosed under point 8.3(a) and 8.3(b).\n\n  \n\n8.5 Total placements by other ADIs (i.e. 8.2 + 8.4)\n\nRepresents the sum of items disclosed under point 8.2 and 8.4.\n\n8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI\n\nThis item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.\n\n9. Total adjusted HQLA\n\nRepresents items 7, minus item 8.5 plus item 8.6.\n\nNote: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.\n\n10. Calculation of liability base\n\nLiabilities for the purpose of APS 210 is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.\n\n11. Total liabilities (per ARF 323.0)\n\nDisclose the figure for “Total Liabilities” per ARF 323.0.\n\n12. Plus: Total shareholders’ equity (per the Statement of Financial Position (Licensed ADI))\n\nDisclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0.\n\n13. Less: Capital base (per ARF 110.0 Capital Adequacy)\n\nDisclose the figure for the ‘Total Capital Base’ per ARF 110.0 Capital Adequacy\n\nLess: HQLA placements by other ADIs (i.e. 8.5 - 8.6)\n\nThis amount must not be negative. i.e. if the value is less than zero, then zero is to be disclosed in this field.\n\nThis amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.\n\n14. Liability base\n\nRepresents items 11 plus 12 less items 13 and 14.\n\n  \n\n15. Add: Off balance sheet irrevocable commitments\n\nFor the interpretation of the items listed refer to the form and instructions for form ARF 112.2.\n\nNote: Undrawn formal standby facilities and credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.\n\nDo not include standbys which the reporting ADI has in place to support its operations.\n\nNote: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.\n\n16. Total off balance sheet irrevocable commitments\n\nRepresents the sum of items disclosed in item 16.\n\n17. Adjusted liability base\n\nRepresents the liability base per item 15 increased for the total off-balance sheet irrevocable commitments disclosed in item 17.\n\n18. HQLA ratio\n\nRepresents item 9 divided by item 18. Per APS 210 ADI’s must maintain a minimum HQLA at all times.\n\n19. ADI's minimum targeted HQLA ratio per Liquidity Management Strategy\n\nReport the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.\n\n20. Lowest HQLA ratio during reporting period\n\nReport the ADI’s lowest HQLA ratio maintained during the reporting period.","sortOrder":37}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The text establishes who must report (building societies, credit unions, other ADIs) and sets procedures, but does not state it changes the classes of ADIs subject to reporting beyond replacing a prior standard. Transitional provisions require continued reporting under the old standard for some periods (para 14), but no explicit expansion or narrowing of the stated application (para 2) is indicated in the instrument itself."},"complexity_factors":["Narrow but specific scope: applies only to building societies, credit unions and 'other ADIs' while excluding banks and foreign branches (para 2).","Multiple cross-references to other prudential reporting forms and standards (APS 210, APS 120, APS 111, ARF 110.0, ARF 112.2, ARF 323.0) creating interdependent reporting requirements (various sections throughout; see instructions and specific items).","Technical asset classification and measurement rules for HQLA (cash, RBA‑eligible securities, bank bills, term deposits, approved securities) with encumbrance and convertibility conditions (Specific instructions, items 1–7, 4–6).","Non-trivial arithmetic and non-negativity rules in the HQLA/adjusted HQLA calculation (netting of placements, item 8.6 added-back logic, item 9 adjusted HQLA).","Liability‑base adjustments requiring reconciliation across capital reporting and off‑balance sheet irrevocable commitments (items 10–17; references to ARF 110.0 and ARF 323.0).","Foreign currency translation requirements referencing AASB 121 and AASB 139 (Unit of measurement / Reporting period section), increasing accounting complexity.","Quality control and external audit review obligations for processes and controls (para 9) imposing ongoing assurance and compliance burden.","Operational and IT requirements: mandatory electronic submission via D2A and digital certificate authorisation (paras 4 and 11).","APRA discretion to change reporting frequency and to make minor form/instruction variations, adding regulatory unpredictability (paras 6, 12–13).","Transitional reporting obligations referencing a revoked prior standard, requiring dual compliance for certain periods (para 14)."],"plain_english_summary":"This standard requires certain ADIs — building societies, credit unions and other small ADIs — to submit a quarterly electronic statement (Form ARF 210.0) of their High Quality Liquid Assets (HQLA) so APRA can assess compliance with Prudential Standard APS 210. APRA sets deadlines, may change reporting frequency or grant extensions, may make minor form changes, and requires audited controls, digital authorisation and specific translation and calculation rules for HQLA and the liability base."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":4496},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This is the original 2008 determination establishing the reporting standard. The scope remains limited to non-bank ADIs (building societies, credit unions, and other ADIs) as originally intended, with banks and foreign branches explicitly excluded from reporting requirements."},"complexity_factors":["Extensive cross-referencing to 6+ other prudential standards (APS 210, 111, 112, 113, 120) and accounting standards (AASB 121, AASB 139)","Detailed 20-step calculation methodology with specific netting rules and adjustment formulas","15 defined terms in interpretation section including complex financial definitions like 'stake' and 'specialist credit card institution'","Conditional logic for securitisation treatment (on-balance sheet vs off-balance sheet)","Specific inclusion/exclusion criteria for 7 different asset classes with eligibility conditions","Transitional provisions managing overlap with previous reporting standards","Foreign currency translation rules with multiple exceptions for monetary vs non-monetary items"],"plain_english_summary":"This Reporting Standard requires building societies, credit unions and other non-bank ADIs to submit quarterly electronic returns to APRA detailing their liquid assets so APRA can calculate a High Quality Liquid Assets ratio. Submissions must be signed by senior officers, reviewed annually by external auditors, and filed within 15 business days of quarter-end. The data lets APRA monitor short‑term liquidity, help ensure these institutions can meet obligations and protect depositors."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2008-ars-210-0-stateme/documents"}}