{"id":"F2018L00368","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 22 of 2018","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99940,"registerId":"commonwealth-F2018L00368-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 322.0","sectionType":"part","heading":"Reporting Standard ARS 322.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 322.0\n\n# Statement of Financial Position (Consolidated)\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 statement of financial position. It should be read in conjunction with Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) and the associated instructions (which are attached and all 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 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) 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 and that is a highest parent entity in relation to a consolidated ADI group.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | No         |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\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 322.0 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 in respect of 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 in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates within which information must be submitted to APRA by an ADI in the classes set out in the left hand column.\n\n| Class of ADI            | Number of business days |\n| ----------------------- | ----------------------- |\n| Australian-owned Bank   | 25                      |\n| Foreign Subsidiary Bank | 25                      |\n| Building Society        | 15                      |\n| Credit Union[1]         | 15                      |\n| Other ADI               | 25                      |\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. The 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 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\nAASB 127 means Australian accounting standard AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\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":"Statement of Financial Position (Consoli","sectionType":"part","heading":"Statement of Financial Position (Consolidated)","content":"# Statement of Financial Position (Consolidated)\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 statement of financial position. It should be read in conjunction with Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) and the associated instructions (which are attached and all 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 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) 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 and that is a highest parent entity in relation to a consolidated ADI group.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | No         |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\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 322.0 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 in respect of 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 in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates within which information must be submitted to APRA by an ADI in the classes set out in the left hand column.\n\n| Class of ADI            | Number of business days |\n| ----------------------- | ----------------------- |\n| Australian-owned Bank   | 25                      |\n| Foreign Subsidiary Bank | 25                      |\n| Building Society        | 15                      |\n| Credit Union[1]         | 15                      |\n| Other ADI               | 25                      |\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. The 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 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\nAASB 127 means Australian accounting standard AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":1},{"sectionNumber":"Objective of this Reporting Standard","sectionType":"division","heading":"Objective of this Reporting Standard","content":"### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position. It should be read in conjunction with Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) and the associated instructions (which are attached and all 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 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) 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 and that is a highest parent entity in relation to a consolidated ADI group.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | No         |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\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 322.0 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 in respect of 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 in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates within which information must be submitted to APRA by an ADI in the classes set out in the left hand column.\n\n| Class of ADI            | Number of business days |\n| ----------------------- | ----------------------- |\n| Australian-owned Bank   | 25                      |\n| Foreign Subsidiary Bank | 25                      |\n| Building Society        | 15                      |\n| Credit Union[1]         | 15                      |\n| Other ADI               | 25                      |\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. The 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 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\nAASB 127 means Australian accounting standard AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\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":"No","sectionType":"part","heading":"No","content":"# No","sortOrder":13},{"sectionNumber":"Building Society","sectionType":"part","heading":"Building Society","content":"# Building Society","sortOrder":14},{"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 322.0 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 in respect of 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 in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates within which information must be submitted to APRA by an ADI in the classes set out in the left hand column.\n\n| Class of ADI            | Number of business days |\n| ----------------------- | ----------------------- |\n| Australian-owned Bank   | 25                      |\n| Foreign Subsidiary Bank | 25                      |\n| Building Society        | 15                      |\n| Credit Union[1]         | 15                      |\n| Other ADI               | 25                      |\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. The 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 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\nAASB 127 means Australian accounting standard AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\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":22},{"sectionNumber":"Number of business days","sectionType":"part","heading":"Number of business days","content":"# Number of business days","sortOrder":24},{"sectionNumber":"25","sectionType":"part","heading":"25","content":"# 25","sortOrder":26},{"sectionNumber":"15","sectionType":"part","heading":"15","content":"# 15","sortOrder":30},{"sectionNumber":"Credit Union[1]","sectionType":"part","heading":"Credit Union[1]","content":"# Credit Union[\\[1\\]](#_ftn1)","sortOrder":31},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n11. The 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":35},{"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 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":36},{"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\nAASB 127 means Australian accounting standard AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary under the control (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 9 or, if applicable, paragraph 10.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary under its control (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\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":37},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\n## Instruction Guide\n\n## General directions and notes\n\n## Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n## Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\n‘Controlled entity’, ‘parent entity’. These terms are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set down in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\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 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[\\[2\\]](#_ftn2) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). Australia-owned banks, foreign subsidiary banks and other ADIs must submit the completed form to APRA within 25 business days after the end of the relevant reporting quarter. Credit Unions, Cairns Penny Savings & Loans Limited, and Building Societies must submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\n## Unit of measurement\n\nAustralia-owned banks and foreign subsidiary banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other 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\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[3\\]](#_ftn3)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[4\\]](#_ftn4)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139), AASB 7 Financial Instruments: Disclosure (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation. However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post\\-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n## Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7, and AASB 132 Financial Instruments: Disclosure and Presentation and any relevant prudential standards.\n\n## Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n## Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian accounting standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\nIf additional clarification is required for specific asset, liability or equity items in ARF 322.0, reference should be made to the instructions provided for ARF 320.0 Statement of Financial Position (Domestic Books), ARF 321.0 Statement of Financial Position (Offshore Operations) and ARF 323.0 Statement of Financial Position (Licensed ADI) as appropriate.\n\nSpecific instructions\n\nSection D: Additional information required by APRA\n\n1\\. to 5.\n\nProvide a summary of financial assets and liabilities balances categorised in accordance with AASB 139.\n\nIn item 1, financial assets available-for-sale include as part of loans and advances those “tainted” held-to-maturity investments that can no longer be classified as held-to-maturity investments.\n\n6. Reconciliation of loan loss provisions\n\nThis section reconciles the amounts disclosed as loan loss provisions under International Financial Reporting Standards[\\[5\\]](#_ftn5) with APRA reporting on a gross basis. Parts of the Specific Provisions and General Reserve for Credit Losses (as defined by Prudential Standard APS 220 Credit Quality) may have come only from collective provisions or may have been created only for prudential purposes.","sortOrder":38},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"Reporting Form ARF 322.0\n\nStatement of Financial Position (Consolidated)\n\n## Instruction Guide\n\n## General directions and notes\n\n## Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.\n\n## Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\n‘Controlled entity’, ‘parent entity’. These terms are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set down in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\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 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[\\[2\\]](#_ftn2) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.\n\n## Reporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). Australia-owned banks, foreign subsidiary banks and other ADIs must submit the completed form to APRA within 25 business days after the end of the relevant reporting quarter. Credit Unions, Cairns Penny Savings & Loans Limited, and Building Societies must submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\n## Unit of measurement\n\nAustralia-owned banks and foreign subsidiary banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other 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\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[3\\]](#_ftn3)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[4\\]](#_ftn4)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139), AASB 7 Financial Instruments: Disclosure (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation. However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post\\-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\n## Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7, and AASB 132 Financial Instruments: Disclosure and Presentation and any relevant prudential standards.\n\n## Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.\n\n## Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian accounting standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\nIf additional clarification is required for specific asset, liability or equity items in ARF 322.0, reference should be made to the instructions provided for ARF 320.0 Statement of Financial Position (Domestic Books), ARF 321.0 Statement of Financial Position (Offshore Operations) and ARF 323.0 Statement of Financial Position (Licensed ADI) as appropriate.\n\nSpecific instructions\n\nSection D: Additional information required by APRA\n\n1\\. to 5.\n\nProvide a summary of financial assets and liabilities balances categorised in accordance with AASB 139.\n\nIn item 1, financial assets available-for-sale include as part of loans and advances those “tainted” held-to-maturity investments that can no longer be classified as held-to-maturity investments.\n\n6. Reconciliation of loan loss provisions\n\nThis section reconciles the amounts disclosed as loan loss provisions under International Financial Reporting Standards[\\[5\\]](#_ftn5) with APRA reporting on a gross basis. Parts of the Specific Provisions and General Reserve for Credit Losses (as defined by Prudential Standard APS 220 Credit Quality) may have come only from collective provisions or may have been created only for prudential purposes.","sortOrder":39},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nThis is to be completed by all authorised deposit-taking institutions (ADIs) on a consolidated group basis (where applicable).\n\nThe basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).\n\nADIs that do not have any controlled entities are not required to submit forms for this reporting entity.\n\nBranches of foreign banks are not required to complete this form.","sortOrder":40},{"sectionNumber":"Consolidated ADI group","sectionType":"part","heading":"Consolidated ADI group","content":"## Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).\n\n‘Controlled entity’, ‘parent entity’. These terms are defined in accordance with AASB 127 and AASB 3.\n\nExclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set down in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).\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 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[\\[2\\]](#_ftn2) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such assets are to be reported as on-balance sheet in APRA’s regulatory reporting returns.","sortOrder":41},{"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 (i.e. September, December, March and June). Australia-owned banks, foreign subsidiary banks and other ADIs must submit the completed form to APRA within 25 business days after the end of the relevant reporting quarter. Credit Unions, Cairns Penny Savings & Loans Limited, and Building Societies must submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.","sortOrder":42},{"sectionNumber":"Unit of measurement","sectionType":"part","heading":"Unit of measurement","content":"## Unit of measurement\n\nAustralia-owned banks and foreign subsidiary banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other 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\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[3\\]](#_ftn3)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[4\\]](#_ftn4)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139), AASB 7 Financial Instruments: Disclosure (AASB 7) and AASB 132 Financial Instruments: Disclosure and Presentation. However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post\\-acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.","sortOrder":43},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"## Netting\n\nUnless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 139, AASB 7, and AASB 132 Financial Instruments: Disclosure and Presentation and any relevant prudential standards.","sortOrder":44},{"sectionNumber":"Term to maturity","sectionType":"part","heading":"Term to maturity","content":"## Term to maturity\n\nAny references to ‘term to maturity’ in Reporting Form ARF 322.0 Statement of Financial Position (Consolidated) (ARF 322.0) refer to residual term to maturity.","sortOrder":45},{"sectionNumber":"Basis of preparation","sectionType":"part","heading":"Basis of preparation","content":"## Basis of preparation\n\nThe nature of the disclosure and format of this form may not be strictly consistent with the annual financial statements prepared by the institution. Notwithstanding this, in completing this form (unless otherwise specifically stated for individual items of assets, liabilities or equity), institutions are requested to follow the basis that is used for the preparation of its annual financial statements in accordance with the Australian accounting standards, specifically in regard to the:\n\n-   interpretation/definition of specific asset, liability and equity items;\n-   appropriate measurement basis for asset, liability and equity items; and\n-   netting of financial assets and financial liabilities.\n\nIf additional clarification is required for specific asset, liability or equity items in ARF 322.0, reference should be made to the instructions provided for ARF 320.0 Statement of Financial Position (Domestic Books), ARF 321.0 Statement of Financial Position (Offshore Operations) and ARF 323.0 Statement of Financial Position (Licensed ADI) as appropriate.\n\nSpecific instructions\n\nSection D: Additional information required by APRA\n\n1\\. to 5.\n\nProvide a summary of financial assets and liabilities balances categorised in accordance with AASB 139.\n\nIn item 1, financial assets available-for-sale include as part of loans and advances those “tainted” held-to-maturity investments that can no longer be classified as held-to-maturity investments.\n\n6. Reconciliation of loan loss provisions\n\nThis section reconciles the amounts disclosed as loan loss provisions under International Financial Reporting Standards[\\[5\\]](#_ftn5) with APRA reporting on a gross basis. Parts of the Specific Provisions and General Reserve for Credit Losses (as defined by Prudential Standard APS 220 Credit Quality) may have come only from collective provisions or may have been created only for prudential purposes.","sortOrder":46}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2159},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope focused on prudential data collection for consolidated financial positions of ADIs. The standard applies specifically to highest parent entities and includes appropriate carve-outs for branches of foreign banks and entities without subsidiaries, consistent with the original regulatory intent under the Financial Sector (Collection of Data) Act 2001."},"complexity_factors":["15 defined terms including technical concepts like 'highest parent entity', 'consolidated ADI group', and modified definitions of 'stake'","Multiple cross-references to Australian Accounting Standards (AASB 127, AASB 3, AASB 121, AASB 139) and other legislation (Banking Act 1959, Corporations Act 2001)","Different reporting deadlines and measurement units (millions vs whole dollars) depending on institution class","Securitisation deconsolidation principle with conditional logic distinguishing between qualifying and non-qualifying securitisations","Detailed foreign currency translation rules with multiple exceptions for derivatives, hedging, and equity investments","Integration with separate Reporting Forms (ARF 322.0) and Prudential Standards (APS 120, APS 220)"],"plain_english_summary":"This Standard requires authorised deposit-taking institutions that are the top parent of a consolidated banking group (Australian banks, foreign subsidiaries, building societies, credit unions) to submit a quarterly, consolidated Statement of Financial Position to APRA electronically via D2A, signed by an authorised officer. It sets deadlines, conversion/netting, securitisation and quality‑control rules, and excludes lone foreign branches. The data lets APRA (and other agencies) monitor bank health and systemic risk."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The instrument sets out reporting obligations for highest‑parent consolidated ADI groups and commencement date (1 April 2018) and does not itself expand or narrow the defined classes beyond those enumerated in paragraph 3 and definitions in paragraph 15. No textual indication within this instrument shows a change to the stated scope of entities required to report."},"complexity_factors":["Consolidation rules reference external accounting standards (AASB 127, AASB 3) — requires alignment of regulatory reporting with accounting consolidation (para 15, Instruction Guide).","Multiple classes of ADI with differing obligations and due dates (25 vs 15 business days) increases operational complexity (paras 3, 9).","APRA discretion to change reporting frequency for a particular ADI based on circumstance or third‑party requirements (para 8) adds regulatory uncertainty and planning risk.","Securitisation deconsolidation principle allows exclusion of SPVs meeting APS 120 operational requirements, requiring coordination with prudential capital reporting (Instruction Guide: Securitisation deconsolidation principle).","Foreign currency translation and derivative measurement rules tie reporting to several AASB standards (AASB 121, AASB 139, AASB 7, AASB 132) and specify translation bases for different item types (Instruction Guide: Unit of measurement).","Netting allowed only where prerequisites in multiple accounting standards are met — firms must ensure legal and accounting prerequisites before netting (Instruction Guide: Netting).","Different units of measurement and rounding conventions by ADI class (millions with one decimal vs whole dollars) require tailored data pipelines (Instruction Guide: Unit of measurement).","Quality control and digital authorisation requirements (internal review processes; digital certificate signature) create governance and IT compliance duties (paras 11–12).","APRA may make minor variations to forms/instructions to correct technical issues, with notice to ADIs — operational but limited legal change (paras 13–14).","Reconciliation requirements (loan loss provisions; differences between IFRS presentation and APRA gross basis) impose additional mapping and disclosure work (Instruction Guide: Section D, item 6)."],"plain_english_summary":"This instrument obliges highest‑parent authorised deposit‑taking institutions (ADIs) to submit a consolidated Statement of Financial Position to APRA via Reporting Form ARF 322.0 in electronic form, on a quarterly basis with class‑specific due dates. It prescribes consolidation, currency translation, netting, unit‑of‑measurement rules, internal quality controls and digital authorisation, and gives APRA limited discretion to vary frequency, grant extensions and make minor form changes.\n\nAPRA (and potentially the RBA and ABS) use the data for prudential supervision; ADIs bear the compliance, IT and assurance costs."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-22-of-2018/documents"}}