{"id":"F2018L00385","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 19 of 2018","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99956,"registerId":"commonwealth-F2018L00385-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 320.5","sectionType":"part","heading":"Reporting Standard ARS 320.5","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 320.5\n\n# Securities Subject to Repurchase and Resale and Stock Lending and Borrowing\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 securities subject to repurchase and resale and stock lending and borrowing. It should be read in conjunction with Reporting Form ARF 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing 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 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing (ARF 320.5) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\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 320.5 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 RBA or the ABS.\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\nAuthorisation\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.foreign 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":"Securities Subject to Repurchase and Res","sectionType":"part","heading":"Securities Subject to Repurchase and Resale and Stock Lending and Borrowing","content":"# Securities Subject to Repurchase and Resale and Stock Lending and Borrowing\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 securities subject to repurchase and resale and stock lending and borrowing. It should be read in conjunction with Reporting Form ARF 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing 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 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing (ARF 320.5) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\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 320.5 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 RBA or the ABS.\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\nAuthorisation\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.foreign 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 securities subject to repurchase and resale and stock lending and borrowing. It should be read in conjunction with Reporting Form ARF 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing 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 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing (ARF 320.5) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).","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 320.5 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 RBA or the ABS.\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\nAuthorisation\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.foreign 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 320.5 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 RBA or the ABS.\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.\n\nAuthorisation\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":23},{"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":24},{"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.foreign 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":25},{"sectionNumber":"Specific instructions","sectionType":"division","heading":"Specific instructions","content":"### Specific instructions\n\nRefer to the sector definitions in the Reporting Form ARF 320.0 Statement of Financial Position (Domestic Books) instructions as a general guide for reporting by sector. In particular, care should be taken in reporting debt securities that appear to be issued by State, Territory and local government (and therefore classified on this form as \"Other debt securities\"), which may actually be issued by central borrowing authorities. State central borrowing authorities have taken over almost all bond issuance for funding required by State, Territory and local governments.\n\nSecurities subject to repurchase and resale and stock lending and borrowing\n\nRepurchase/Resale agreements (repos) are undertaken for the purposes of liquidity management, increasing income generated from a security, and/or to minimise the cost of borrowing. Securities lending tends to take place to cover \"short\" positions in a security, and/or to increase income generated from a security. Repos and securities lending are very similar, with only a very fine division between the two types of transactions. In both cases the arrangement involves the transfer of legal ownership of securities (debt or equity) between the original holder and \"borrower\", including the right for the \"borrower\" to on-sell the securities. However, in both transactions, the market risk on the security and right to holding gains (and losses) and income generated by the security remains with the original holder. Repos and securities lending both occur at a specified price with a commitment to repurchase the same or similar securities at a fixed price on a future date, which is specified in the contract or available on demand. Primarily the difference between repos and securities lending transactions is that securities lending involves the payment of a fee to the \"lender\" as an incentive to agree to the transaction as it generates an additional return on the security. The fee is independent of any income that may be earned on the security. Repo transactions however generate interest income for the \"borrower\" although in certain circumstances where the cash provider (\"borrower\") as a specific need for a security, the borrowing rate could fall to zero.[\\[5\\]](#_ftn5) Repos involve the provision of collateral and an exchange of cash whereas securities lending doesn't necessarily involve cash exchange or collateral.\n\nSecurities subject to repurchase and resale\n\nReport all securities (debt and equity) held under resale agreements and due for repurchase at the end of the reference period by counterparty to the agreement. Report all securities at market value.\n\nSeparate repurchase/resale agreements, even when with the same counterparty, should not be netted against each other if they involve different security types.\n\nInclude:\n\n-   reverse repos.\n\nStock lending and borrowing\n\nReport all securities (debt and equity) borrowed and lent at the end of the reference period by counterparty to the agreement. Report all securities at market value.","sortOrder":26}],"analysis":{"summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument establishes a standing quarterly reporting obligation for certain ADIs, effective from 1 April 2018."},"complexity_factors":["Contains technical definitions for repurchase/resale agreements and stock lending/borrowing arrangements.","Requires counterparty-level reporting at market value with specific non-netting rules.","References external form instructions for sector classification, including a warning about central borrowing authority debt."],"plain_english_summary":"Reporting Standard ARS 320.5 requires certain ADIs — Australian-owned banks, foreign subsidiary banks, branches of foreign banks and other ADIs (excluding building societies and credit unions) to quarterly report their repo and securities lending/borrowing exposures.  \n\nThe data, submitted electronically to APRA, supports prudential supervision (and may be shared with the RBA and ABS); it creates a recurring regulatory reporting obligation and carries compliance risks if not completed accurately and on time."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-19-of-2018/documents"}}