{"id":"F2006L02108","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 32 of 2006 - Reporting Standard ARS 330.1 - Interest Income and Interest Expense","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117450,"registerId":"commonwealth-F2006L02108-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 330.1","sectionType":"part","heading":"Reporting Standard ARS 330.1","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 330.1\n\n# Interest Income and Interest Expense\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. It requires all authorised deposit-taking institutions, including foreign authorised deposit-taking institutions operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their interest income and interest expense.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with the versions of Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this reporting standard)\n\n# Purpose\n\n1.  Data collected in Form ARF 330.1 Interest Income and Interest Expense (Form ARF 330.1) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. This reporting standard applies to all authorised deposit-taking institutions (ADIs).\n\n# Information required\n\n3. An ADI must provide APRA with the information required by the version of Form ARF 330.1 designated for a ‘Licensed ADI’ for each reporting period.\n\n4. An ADI that is a highest parent entity in relation to a consolidated ADI group must also provide APRA the information required by the version of Form ARF 330.1 designated for a ‘Consolidated Group’ for each reporting period.\n\n# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\n# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI 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\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA by the following times:\n\n(a) in the case of information required by paragraphs 3 and 4 from a locally-incorporated bank, locally-incorporated special service provider or foreign ADI (other than a specialist credit card institution) – 25 business days after the end of the reporting period to which the information relates; and\n\n(b) in the case of information required by paragraphs 3 and 4 from a locally incorporated credit union, locally-incorporated building society, specialist credit card institution (whether locally-incorporated or not) or Cairns Penny Savings & Loans Limited – 15 business days after the end of the reporting period to which the information relates.\n\n9. 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\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\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. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n12. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n13. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n14. 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\n15. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n#   \nTransitional\n\n16. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n17. In this reporting standard:\n\nAccounting Standard AASB 127 means the accounting standard so made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the attached ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\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 (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is not incorporated in Australia.\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 (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, subject to paragraph 18, incorporated in Australia.\n\nlocally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;\n\n(b) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, and it is locally-incorporated, it is taken to be a building society for the purposes of this reporting standard;\n\n(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and it is locally-incorporated, it is taken to be a credit union for the purposes of this reporting standard; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, specialist credit card institution or locally-incorporated special service provider for the purposes of this standard (even if, under paragraph 17, 18 or 19 it comes within a different classification).\n\n# Interpretation - other definitions\n\n21. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.\n\n#   \nThe ADI list\n\n# Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation\n\n# Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of China (Australia) Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citigroup Pty Limited\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)\n\n# Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi UFJ, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HBOS Treasury Services plc\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG\n\n# Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd\n\n# Credit Unions\n\n-   Alliance One Credit Union Ltd\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Country Credit Union Ltd (trading as Reliance Credit Union)\n-   Australian Defence Credit Union Ltd\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   CAPE Credit Union Limited\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community CPS Australia Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Option Credit Union Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   Railways Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Limited\n-   Shell Employees' Credit Union Limited\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd\n\n# Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited\n\n# Other ADIs\n\nThese companies are run by industry bodies and provide services (eg payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Indue Ltd\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited\n\n# Authorised Non-Operating Holding Companies\n\n-   HBOS Australia Pty Ltd","sortOrder":0},{"sectionNumber":"Interest Income and Interest Expense","sectionType":"part","heading":"Interest Income and Interest Expense","content":"# Interest Income and Interest Expense\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. It requires all authorised deposit-taking institutions, including foreign authorised deposit-taking institutions operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their interest income and interest expense.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with the versions of Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this reporting standard)\n\n# Purpose\n\n1.  Data collected in Form ARF 330.1 Interest Income and Interest Expense (Form ARF 330.1) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. This reporting standard applies to all authorised deposit-taking institutions (ADIs).\n\n# Information required\n\n3. An ADI must provide APRA with the information required by the version of Form ARF 330.1 designated for a ‘Licensed ADI’ for each reporting period.\n\n4. An ADI that is a highest parent entity in relation to a consolidated ADI group must also provide APRA the information required by the version of Form ARF 330.1 designated for a ‘Consolidated Group’ for each reporting period.\n\n# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\n# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI 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\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA by the following times:\n\n(a) in the case of information required by paragraphs 3 and 4 from a locally-incorporated bank, locally-incorporated special service provider or foreign ADI (other than a specialist credit card institution) – 25 business days after the end of the reporting period to which the information relates; and\n\n(b) in the case of information required by paragraphs 3 and 4 from a locally incorporated credit union, locally-incorporated building society, specialist credit card institution (whether locally-incorporated or not) or Cairns Penny Savings & Loans Limited – 15 business days after the end of the reporting period to which the information relates.\n\n9. 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\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\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. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n12. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n13. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n14. 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\n15. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n#   \nTransitional\n\n16. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n17. In this reporting standard:\n\nAccounting Standard AASB 127 means the accounting standard so made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the attached ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\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 (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is not incorporated in Australia.\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 (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, subject to paragraph 18, incorporated in Australia.\n\nlocally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;\n\n(b) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, and it is locally-incorporated, it is taken to be a building society for the purposes of this reporting standard;\n\n(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and it is locally-incorporated, it is taken to be a credit union for the purposes of this reporting standard; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, specialist credit card institution or locally-incorporated special service provider for the purposes of this standard (even if, under paragraph 17, 18 or 19 it comes within a different classification).\n\n# Interpretation - other definitions\n\n21. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.\n\n#   \nThe ADI list\n\n# Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation\n\n# Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of China (Australia) Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citigroup Pty Limited\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)\n\n# Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi UFJ, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HBOS Treasury Services plc\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG\n\n# Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd\n\n# Credit Unions\n\n-   Alliance One Credit Union Ltd\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Country Credit Union Ltd (trading as Reliance Credit Union)\n-   Australian Defence Credit Union Ltd\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   CAPE Credit Union Limited\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community CPS Australia Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Option Credit Union Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   Railways Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Limited\n-   Shell Employees' Credit Union Limited\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd\n\n# Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited\n\n# Other ADIs\n\nThese companies are run by industry bodies and provide services (eg payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Indue Ltd\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited\n\n# Authorised Non-Operating Holding Companies\n\n-   HBOS Australia Pty Ltd","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. It requires all authorised deposit-taking institutions, including foreign authorised deposit-taking institutions operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their interest income and interest expense.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with the versions of Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this reporting standard)","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1.  Data collected in Form ARF 330.1 Interest Income and Interest Expense (Form ARF 330.1) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"# Application\n\n2. This reporting standard applies to all authorised deposit-taking institutions (ADIs).","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. An ADI must provide APRA with the information required by the version of Form ARF 330.1 designated for a ‘Licensed ADI’ for each reporting period.\n\n4. An ADI that is a highest parent entity in relation to a consolidated ADI group must also provide APRA the information required by the version of Form ARF 330.1 designated for a ‘Consolidated Group’ for each reporting period.","sortOrder":5},{"sectionNumber":"Forms and method of submission","sectionType":"part","heading":"Forms and method of submission","content":"# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.","sortOrder":6},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI 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\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA by the following times:\n\n(a) in the case of information required by paragraphs 3 and 4 from a locally-incorporated bank, locally-incorporated special service provider or foreign ADI (other than a specialist credit card institution) – 25 business days after the end of the reporting period to which the information relates; and\n\n(b) in the case of information required by paragraphs 3 and 4 from a locally incorporated credit union, locally-incorporated building society, specialist credit card institution (whether locally-incorporated or not) or Cairns Penny Savings & Loans Limited – 15 business days after the end of the reporting period to which the information relates.\n\n9. 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":7},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\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. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.","sortOrder":8},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n12. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n13. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).","sortOrder":9},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n14. 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\n15. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.","sortOrder":10},{"sectionNumber":"Transitional","sectionType":"part","heading":"Transitional","content":"#   \nTransitional\n\n16. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.","sortOrder":11},{"sectionNumber":"Interpretation - classifications of ADIs","sectionType":"part","heading":"Interpretation - classifications of ADIs","content":"# Interpretation - classifications of ADIs\n\n17. In this reporting standard:\n\nAccounting Standard AASB 127 means the accounting standard so made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the attached ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\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 (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is not incorporated in Australia.\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 (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, subject to paragraph 18, incorporated in Australia.\n\nlocally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;\n\n(b) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, and it is locally-incorporated, it is taken to be a building society for the purposes of this reporting standard;\n\n(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and it is locally-incorporated, it is taken to be a credit union for the purposes of this reporting standard; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, specialist credit card institution or locally-incorporated special service provider for the purposes of this standard (even if, under paragraph 17, 18 or 19 it comes within a different classification).","sortOrder":12},{"sectionNumber":"Interpretation - other definitions","sectionType":"part","heading":"Interpretation - other definitions","content":"# Interpretation - other definitions\n\n21. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.","sortOrder":13},{"sectionNumber":"The ADI list","sectionType":"part","heading":"The ADI list","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 330.1\n\n# Interest Income and Interest Expense\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. It requires all authorised deposit-taking institutions, including foreign authorised deposit-taking institutions operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their interest income and interest expense.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with the versions of Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this reporting standard)\n\n# Purpose\n\n1.  Data collected in Form ARF 330.1 Interest Income and Interest Expense (Form ARF 330.1) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. This reporting standard applies to all authorised deposit-taking institutions (ADIs).\n\n# Information required\n\n3. An ADI must provide APRA with the information required by the version of Form ARF 330.1 designated for a ‘Licensed ADI’ for each reporting period.\n\n4. An ADI that is a highest parent entity in relation to a consolidated ADI group must also provide APRA the information required by the version of Form ARF 330.1 designated for a ‘Consolidated Group’ for each reporting period.\n\n# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or\n\n(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\n# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI 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\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA by the following times:\n\n(a) in the case of information required by paragraphs 3 and 4 from a locally-incorporated bank, locally-incorporated special service provider or foreign ADI (other than a specialist credit card institution) – 25 business days after the end of the reporting period to which the information relates; and\n\n(b) in the case of information required by paragraphs 3 and 4 from a locally incorporated credit union, locally-incorporated building society, specialist credit card institution (whether locally-incorporated or not) or Cairns Penny Savings & Loans Limited – 15 business days after the end of the reporting period to which the information relates.\n\n9. 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\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\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. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n12. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n13. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the ADI; or\n\n(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n14. 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\n15. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n#   \nTransitional\n\n16. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n17. In this reporting standard:\n\nAccounting Standard AASB 127 means the accounting standard so made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nADI list means the attached ADI list.\n\nbuilding society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.\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 (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means, subject to paragraph 18, an ADI that is not incorporated in Australia.\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 (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, subject to paragraph 18, incorporated in Australia.\n\nlocally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.\n\nspecial service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).\n\nspecialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.\n\n18. For the purposes of this standard, Bank of China is taken to be a locally-incorporated ADI and a locally-incorporated bank.\n\n19. If an ADI is not in the ADI list, then:\n\n(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;\n\n(b) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, and it is locally-incorporated, it is taken to be a building society for the purposes of this reporting standard;\n\n(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and it is locally-incorporated, it is taken to be a credit union for the purposes of this reporting standard; and\n\n(d) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken to be a specialist credit card institution for the purposes of this reporting standard.\n\n20. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, specialist credit card institution or locally-incorporated special service provider for the purposes of this standard (even if, under paragraph 17, 18 or 19 it comes within a different classification).\n\n# Interpretation - other definitions\n\n21. In this reporting standard:\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nPrincipal Executive Officer means the principal executive officer of the ADI for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.\n\nreporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.\n\n#   \nThe ADI list\n\n# Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation\n\n# Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of China (Australia) Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citigroup Pty Limited\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)\n\n# Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi UFJ, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HBOS Treasury Services plc\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG\n\n# Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd\n\n# Credit Unions\n\n-   Alliance One Credit Union Ltd\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Country Credit Union Ltd (trading as Reliance Credit Union)\n-   Australian Defence Credit Union Ltd\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   CAPE Credit Union Limited\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community CPS Australia Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Option Credit Union Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   Railways Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Limited\n-   Shell Employees' Credit Union Limited\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd\n\n# Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited\n\n# Other ADIs\n\nThese companies are run by industry bodies and provide services (eg payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Indue Ltd\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited\n\n# Authorised Non-Operating Holding Companies\n\n-   HBOS Australia Pty Ltd","sortOrder":14},{"sectionNumber":"Australian-owned Banks","sectionType":"part","heading":"Australian-owned Banks","content":"# Australian-owned Banks\n\n-   Adelaide Bank Limited\n-   AMP Bank Limited\n-   Australia and New Zealand Banking Group Limited\n-   Bank of Queensland Limited\n-   Bendigo Bank Limited\n-   Commonwealth Bank of Australia\n-   Commonwealth Development Bank of Australia Limited (a subsidiary of Commonwealth Bank of Australia)\n-   Elders Rural Bank Limited\n-   Macquarie Bank Limited\n-   Members Equity Bank Pty Limited\n-   National Australia Bank Limited\n-   St George Bank Limited\n-   Suncorp-Metway Limited\n-   Westpac Banking Corporation","sortOrder":15},{"sectionNumber":"Foreign Subsidiary Banks","sectionType":"part","heading":"Foreign Subsidiary Banks","content":"# Foreign Subsidiary Banks\n\n-   Arab Bank Australia Limited\n-   Bank of China (Australia) Limited\n-   Bank of Cyprus Australia Pty Limited\n-   BankWest (the trading name of Bank of Western Australia Limited, a foreign subsidiary bank following its sale to Bank of Scotland in December 1995)\n-   Citigroup Pty Limited\n-   HSBC Bank Australia Limited\n-   ING Bank (Australia) Limited\n-   Investec Bank (Australia) Limited\n-   Laiki Bank (Australia) Limited\n-   NM Rothschild & Sons (Australia) Limited\n-   Rabobank Australia Limited (a subsidiary of Rabobank Nederland from October 1994)","sortOrder":16},{"sectionNumber":"Branches of Foreign Banks","sectionType":"part","heading":"Branches of Foreign Banks","content":"# Branches of Foreign Banks\n\n-   ABN AMRO Bank N.V.\n-   Bank of America, National Association\n-   Bank of China (subject to depositor protection provisions of the Banking Act 1959)\n-   Bank of Tokyo-Mitsubishi UFJ, Ltd\n-   Barclays Capital (the trading name of Barclays Bank plc)\n-   BNP Paribas\n-   Citibank N.A.\n-   Credit Suisse\n-   Deutsche Bank AG\n-   HBOS Treasury Services plc\n-   HSBC Bank plc\n-   ING Bank NV\n-   JPMorgan Chase Bank, National Association\n-   Mizuho Corporate Bank, Ltd\n-   Oversea-Chinese Banking Corporation Limited\n-   Rabobank Nederland (the trading name of Co-operative Central Raiffeisen-Boerenleenbank B.A.)\n-   Royal Bank of Canada\n-   Société Générale\n-   Standard Chartered Bank\n-   State Bank of India\n-   State Street Bank and Trust Company\n-   The International Commercial Bank of China\n-   The Royal Bank of Scotland Plc\n-   The Toronto-Dominion Bank\n-   Taiwan Business Bank\n-   UBS AG\n-   United Overseas Bank Limited\n-   WestLB AG","sortOrder":17},{"sectionNumber":"Building Societies","sectionType":"part","heading":"Building Societies","content":"# Building Societies\n\n-   ABS Building Society Ltd\n-   B & E Ltd\n-   Greater Building Society Ltd\n-   Heritage Building Society Limited\n-   Home Building Society Ltd\n-   Hume Building Society Ltd\n-   IMB Ltd\n-   Lifeplan Australia Building Society Limited\n-   Mackay Permanent Building Society Ltd\n-   Maitland Mutual Building Society Limited\n-   Newcastle Permanent Building Society Ltd\n-   Pioneer Permanent Building Society Limited\n-   The Rock Building Society Limited\n-   Wide Bay Australia Ltd","sortOrder":18},{"sectionNumber":"Credit Unions","sectionType":"part","heading":"Credit Unions","content":"# Credit Unions\n\n-   Alliance One Credit Union Ltd\n-   AMP Employees' & Agents Credit Union Limited\n-   Austral Credit Union Limited\n-   Australian Central Credit Union Limited\n-   Australian Country Credit Union Ltd (trading as Reliance Credit Union)\n-   Australian Defence Credit Union Ltd\n-   AWA Credit Union Limited\n-   Bananacoast Community Credit Union Ltd\n-   Bankstown City Credit Union Ltd\n-   Berrima District Credit Union Ltd\n-   Big Sky Credit Union Ltd\n-   Blue Mountains and Riverlands Community Credit Union Ltd\n-   Broadway Credit Union Ltd\n-   Calare Credit Union Ltd\n-   CAPE Credit Union Limited\n-   Capital Credit Union Ltd\n-   Capricornia Credit Union Ltd\n-   Carboy (SA) Credit Union Limited\n-   Central Murray Credit Union Limited\n-   Central West Credit Union Limited\n-   Circle Credit Co-operative Limited\n-   Coastline Credit Union Limited\n-   Collie Miners Credit Union Ltd\n-   Community Alliance Credit Union Limited\n-   Community CPS Australia Limited\n-   Community First Credit Union Limited\n-   Companion Credit Union Limited\n-   Comtax Credit Union Limited\n-   Connect Credit Union of Tasmania Limited\n-   Country First Credit Union Ltd\n-   CPS Credit Union Co-operative (ACT) Limited\n-   Credit Union Australia Ltd\n-   Credit Union Incitec Pivot Limited\n-   Croatian Community Credit Union Limited\n-   CSR and Rinker Employees Credit Union Limited\n-   Dairy Farmers Credit Union Ltd\n-   Defence Force Credit Union Limited\n-   Discovery Credit Union Ltd\n-   Dnister Ukrainian Credit Co-operative Limited\n-   ELCOM Credit Union Ltd\n-   Electricity Credit Union Ltd\n-   Encompass Credit Union Limited\n-   Ericsson Employees Credit Co-operative Limited\n-   Esso Employees' Credit Union Ltd\n-   Eurobodalla Credit Union Ltd\n-   Family First Credit Union Limited\n-   Fire Brigades Employees' Credit Union Limited\n-   Fire Service Credit Union Limited\n-   Firefighters & Affiliates Credit Co-operative Limited\n-   First Option Credit Union Limited\n-   First Pacific Credit Union Limited\n-   Fitzroy & Carlton Community Credit Co-operative Limited\n-   Ford Co-operative Credit Society Limited\n-   Gateway Credit Union Ltd\n-   Geelong & District Credit Co-operative Society Limited\n-   GMH (Employees) Q.W.L. Credit Co-operative Limited\n-   Goldfields Credit Union Ltd\n-   Gosford City Credit Union Ltd\n-   Goulburn Murray Credit Union Co-operative Limited\n-   H.M.C. Staff Credit Union Ltd\n-   Heritage Isle Credit Union Limited\n-   Hibernian Credit Union Limited\n-   Holiday Coast Credit Union Ltd\n-   Horizon Credit Union Ltd\n-   Hoverla Ukrainian Credit Co-operative Ltd\n-   Hunter Mutual Limited\n-   Hunter United Employees' Credit Union Limited\n-   Industries Mutual Credit Union Limited\n-   Intech Credit Union Limited\n-   Island State Credit Union Ltd\n-   Karpaty Ukrainian Credit Union Limited\n-   La Trobe Country Credit Co-operative Limited\n-   La Trobe University Credit Union Co-operative Limited\n-   Laboratories Credit Union Ltd\n-   Latvian Australian Credit Co-operative Society Limited\n-   Lithuanian Co-operative Society (Talka) Limited\n-   Lysaght Credit Union Ltd\n-   MacArthur Credit Union Ltd\n-   Macaulay Community Credit Co-operative Limited\n-   Macquarie Credit Union Limited\n-   Maleny and District Community Credit Union Limited\n-   Manly Warringah Credit Union Ltd\n-   Maritime Workers of Australia Credit Union Ltd\n-   Maroondah Credit Union Ltd\n-   MECU Limited\n-   Melbourne University Credit Union Limited\n-   Memberfirst Credit Union Limited\n-   New England Credit Union Ltd\n-   Newcom Colliery Employees' Credit Union Ltd\n-   Northern Inland Credit Union Ltd\n-   Nova Credit Union Limited\n-   NSW Teachers Credit Union Ltd\n-   Old Gold Credit Union Co-operative Limited\n-   Orana Credit Union Ltd\n-   Orange Credit Union Limited\n-   Phoenix (NSW) Credit Union Ltd\n-   Plenty Credit Co-operative Limited\n-   Police & Nurses Credit Society Limited\n-   Police Association Credit Co-operative Limited\n-   Police Credit Union Limited\n-   Polish Community Credit Union Ltd\n-   Power Credit Union Limited\n-   Powerstate Credit Union Ltd\n-   Pulse Credit Union Limited\n-   Qantas Staff Credit Union Limited\n-   Queensland Community Credit Union Limited\n-   Queensland Country Credit Union Ltd\n-   Queensland Police Credit Union Limited\n-   Queensland Professional Credit Union Ltd\n-   Queensland Teachers' Credit Union Limited\n-   Queenslanders Credit Union Limited\n-   Railways Credit Union Limited\n-   RegionalOne Credit Union Limited\n-   Resources Credit Union Limited\n-   RTA Staff Credit Union Limited\n-   Satisfac Direct Credit Union Limited\n-   Savings and Loans Credit Union (S.A.) Ltd\n-   Security Credit Union Ltd\n-   Select Credit Union Ltd\n-   Service One Credit Union Ltd\n-   SGE Credit Union Limited\n-   Shell Employees' Credit Union Limited\n-   South West Slopes Credit Union Ltd\n-   Southern Cross Credit Union Limited\n-   South-West Credit Union Co-operative Limited\n-   St Mary's Swan Hill Co-operative Credit Society Limited\n-   St Patrick's Mentone Co-operative Credit Society Limited\n-   Statewest Credit Society Limited\n-   Sutherland Credit Union Ltd\n-   Sutherland Shire Council Employees' Credit Union Ltd\n-   Sydney Credit Union Ltd\n-   Tartan Credit Union Ltd\n-   The Broken Hill Community Credit Union Ltd\n-   The Gympie Credit Union Ltd\n-   The Police Department Employees' Credit Union Limited\n-   The Summerland Credit Union Limited\n-   The TAFE and Community Credit Union Limited\n-   The University Credit Society Limited\n-   Traditional Credit Union Limited\n-   TransComm Credit Co-operative Limited\n-   Uni Credit Union Ltd\n-   United Credit Union Limited\n-   Victoria Teachers Credit Union Limited\n-   Wagga Mutual Credit Union Ltd\n-   Warwick Credit Union Ltd\n-   WAW Credit Union Co-operative Limited\n-   Westax Credit Society Ltd\n-   Western City Credit Union Ltd\n-   Woolworths/Safeway Employees' Credit Co-operative Limited\n-   Wyong Council Credit Union Ltd\n-   Yennora Credit Union Ltd","sortOrder":19},{"sectionNumber":"Specialist Credit Card Institutions (SCC","sectionType":"part","heading":"Specialist Credit Card Institutions (SCCIs)","content":"# Specialist Credit Card Institutions (SCCIs)\n\nForeign-owned SCCIs\n\n-   GE Capital Finance Australia\n-   GE Finance Australasia Pty Ltd\n\nLocally Incorporated SCCIs\n\n-   MoneySwitch Limited","sortOrder":20},{"sectionNumber":"Other ADIs","sectionType":"part","heading":"Other ADIs","content":"# Other ADIs\n\nThese companies are run by industry bodies and provide services (eg payments clearing) to member building societies and credit unions.\n\n-   Australian Settlements Limited\n-   Credit Union Services Corporation (Australia) Limited\n-   Indue Ltd\n\nOne ADI that provides general banking services which does not fall into the other categories.\n\n-   Cairns Penny Savings & Loans Limited","sortOrder":21},{"sectionNumber":"Authorised Non-Operating Holding Compani","sectionType":"part","heading":"Authorised Non-Operating Holding Companies","content":"# Authorised Non-Operating Holding Companies\n\n-   HBOS Australia Pty Ltd","sortOrder":22},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed by all locally incorporated authorised deposit-taking institutions (ADIs) (including Specialist Credit Card Institutions (SCCIs)) on both a licensed ADI and consolidated ADI group basis (where applicable).\n\nADIs incorporated in Australia which do not have any controlled entities, or interests in joint venture operations are not required to complete the section of the form relating to the consolidated ADI.\n\nForeign ADIs[\\[1\\]](#_ftn1) and SCCIs operating through branches in Australia are required to complete this form for the Australian branch only.","sortOrder":23},{"sectionNumber":"Licensed ADI","sectionType":"subdivision","heading":"Licensed ADI","content":"#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\nSecuritisation deconsolidation principle\n\nExcept where stated otherwise on this form, reporting entities must treat any securitisation program special purpose vehicles (SPVs) in which the ADI (or a member of its consolidated group) participates in accordance with APRA’s clean sale and separation requirements as non-consolidated independent third parties. As a result, for reporting purposes all assets, liabilities, revenues and expenses of these SPVs must be excluded from the ADI’s reported amounts. Where relevant, report on this form any exposure to or other transaction between the ADI and any such SPV as if such transaction was conducted with an independent third party, regardless of whether the SPV or its assets is consolidated for accounting purposes.","sortOrder":24},{"sectionNumber":"APRA's clean sale and separation require","sectionType":"subdivision","heading":"APRA's clean sale and separation requirements are set out in APS 120 Funds Management and Securitisation and related Guidance Notes AGN 120.3 Purchase and Supply of Assets (including Securities Issued by SPVs) (AGN 120.3) and AGN 120.1 Disclosure and Separation. Whenever the clean sale and separation requirements are not met, all the assets, liabilities, revenues and expenses of the SPV are to be consolidated with the ADI’s reported amounts.","content":"Reporting Form ARF 330.1\n\nInterest Income and Interest Expense\n\n# Instruction Guide\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed by all locally incorporated authorised deposit-taking institutions (ADIs) (including Specialist Credit Card Institutions (SCCIs)) on both a licensed ADI and consolidated ADI group basis (where applicable).\n\nADIs incorporated in Australia which do not have any controlled entities, or interests in joint venture operations are not required to complete the section of the form relating to the consolidated ADI.\n\nForeign ADIs[\\[1\\]](#_ftn1) and SCCIs operating through branches in Australia are required to complete this form for the Australian branch only.\n\n#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\nSecuritisation deconsolidation principle\n\nExcept where stated otherwise on this form, reporting entities must treat any securitisation program special purpose vehicles (SPVs) in which the ADI (or a member of its consolidated group) participates in accordance with APRA’s clean sale and separation requirements as non-consolidated independent third parties. As a result, for reporting purposes all assets, liabilities, revenues and expenses of these SPVs must be excluded from the ADI’s reported amounts. Where relevant, report on this form any exposure to or other transaction between the ADI and any such SPV as if such transaction was conducted with an independent third party, regardless of whether the SPV or its assets is consolidated for accounting purposes.\n\n#### APRA's clean sale and separation requirements are set out in APS 120 Funds Management and Securitisation and related Guidance Notes AGN 120.3 Purchase and Supply of Assets (including Securities Issued by SPVs) (AGN 120.3) and AGN 120.1 Disclosure and Separation. Whenever the clean sale and separation requirements are not met, all the assets, liabilities, revenues and expenses of the SPV are to be consolidated with the ADI’s reported amounts.\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 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3)).\n\n‘Controlled entity’, (subsidiary), ‘parent entity’\n\nThese terms are defined in accordance with AASB 127 and AASB 3.\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 and AASB 3.\n\nExclude from the accounting consolidated group SPVs whose assets have satisfied the clean sale requirements set down in AGN 120.3 (refer Securitisation deconsolidation principle).\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter on a financial year-to-date basis of the ADI. Locally incorporated banks, foreign ADIs (other than specialist credit card institutions) and Special Service Providers should 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, Building Societies and SCCIs should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[2\\]](#_ftn2)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[3\\]](#_ftn3)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\nBasis of preparation\n\nIn completing this form, unless otherwise specifically stated, institutions are recommended to follow the Australian accounting standards regarding the:\n\n-   interpretation/definition of items of interest income and expense;\n\n-   measurement basis of items of interest income and expense; and\n-   netting of items of interest income and expense.","sortOrder":25},{"sectionNumber":"Consolidated ADI group","sectionType":"subdivision","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 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3)).\n\n‘Controlled entity’, (subsidiary), ‘parent entity’\n\nThese terms are defined in accordance with AASB 127 and AASB 3.\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 and AASB 3.\n\nExclude from the accounting consolidated group SPVs whose assets have satisfied the clean sale requirements set down in AGN 120.3 (refer Securitisation deconsolidation principle).\n\nReporting period\n\nThe form is to be completed as at the last day of the stated reporting quarter on a financial year-to-date basis of the ADI. Locally incorporated banks, foreign ADIs (other than specialist credit card institutions) and Special Service Providers should 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, Building Societies and SCCIs should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.\n\nUnit of measurement\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[2\\]](#_ftn2)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[3\\]](#_ftn3)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss; and\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.\n\nBasis of preparation\n\nIn completing this form, unless otherwise specifically stated, institutions are recommended to follow the Australian accounting standards regarding the:\n\n-   interpretation/definition of items of interest income and expense;\n\n-   measurement basis of items of interest income and expense; and\n-   netting of items of interest income and expense.","sortOrder":26}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The standard replaces a previous reporting standard (transitional para 16). Its core scope—applying to all ADIs—remains (para 2) but it clarifies and expands procedural and compliance requirements: separate licensed vs consolidated reporting (paras 3–4), auditor-tested data controls and board-level authorisation (paras 10–11), digital submission and officer digital certificates (paras 5, 12), differentiated deadlines (para 8), securitisation deconsolidation guidance in the instructions (instruction guide), and APRA discretion over frequency and classifications (paras 7, 20)."},"complexity_factors":["Broad coverage: applies to all ADIs including foreign branches and consolidated groups (paras 2–4).","Differentiated reporting deadlines and frequencies by ADI type (para 8; APRA discretion in para 7).","Mandatory external-auditor review of reporting processes and internal board/senior-management responsibility for authorisation (paras 10–11).","Two submission routes and digital-authorisation requirements (Direct to APRA software, digital certificates) plus paper option (paras 5, 12–13).","Cross-references to accounting and prudential standards and securitisation deconsolidation rules (AASB 121/127/139; APS 120; AGN 120.3) increase compliance interdependence (instruction guide).","Extensive, prescriptive ADI classification list and special-case rules (ADI list; paras 17–20; special treatment for Bank of China at para 18).","APRA discretion to change reporting periods, make minor form variations, grant extensions and determine classifications (paras 7, 14–15, 9, 20).","Transitional reporting requirement to the old standard for some reporting periods (para 16) adds short-term implementation complexity."],"plain_english_summary":"This Determination requires every authorised deposit-taking institution (ADI) to report interest income and interest expense to APRA, generally each quarter, using Form ARF 330.1 for the licensed ADI and, where applicable, for the consolidated group. ADIs pay the compliance costs: reports must be authorised by senior officers, submitted electronically (with APRA digital certificates) or by paper, and (except consolidated-group items) be produced from processes reviewed by the external auditor; APRA may change frequencies, deadlines and classifications."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2292},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope of requiring quarterly reporting of interest income and expense data from ADIs for prudential supervision purposes. The detailed technical instructions and extensive ADI lists implement the stated objective without significant scope creep."},"complexity_factors":["Extensive classification system with 6 categories of ADIs (banks, building societies, credit unions, etc.) and specific named entities in each category","Cross-references to multiple accounting standards (AASB 127, AASB 121, AASB 139, AASB 3) and prudential standards (APS 120, AGN 120.3)","Dual reporting requirement (Licensed ADI and Consolidated Group) with different consolidation rules for securitisation special purpose vehicles","Conditional reporting deadlines based on institution type (25 days vs 15 days)","Detailed foreign currency translation requirements for global operations including hedge accounting","Multiple defined terms including 'highest parent entity', 'consolidated ADI group', and 'business days'","Special exceptions (Bank of China classification, Cairns Penny Savings & Loans Limited treatment)","Transitional provisions for reporting periods straddling the old and new standards"],"plain_english_summary":"This law requires every Australian authorised deposit‑taking institution (ADIs)—including major banks, building societies, credit unions, foreign bank branches and specialist card issuers—to report detailed interest income and expense data to APRA. Reports are provided quarterly at entity and consolidated levels, submitted electronically or on signed paper, and subject to auditor checks and rules for foreign‑currency conversion and certain securitisation vehicles. APRA, the RBA and ABS use the data to supervise bank health and monitor the economy."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-32-of-2006-reporting-standar/documents"}}