{"id":"F2006L02120","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 38 of 2006 - Reporting Standard ARS 392.0 - Housing Finance","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117460,"registerId":"commonwealth-F2006L02120-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 392.0","sectionType":"part","heading":"Reporting Standard ARS 392.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 392.0\n\n# Housing Finance\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, except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not), to report to APRA, generally on a monthly basis, in relation to their housing finance.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 392.0.1 Housing Finance in NSW;\n-   Form ARF 392.0.2 Housing Finance in VIC;\n-   Form ARF 392.0.3 Housing Finance in QLD;\n-   Form ARF 392.0.4 Housing Finance in SA;\n-   Form ARF 392.0.5 Housing Finance in WA;\n-   Form ARF 392.0.6 Housing Finance in TAS;\n-   Form ARF 392.0.7 Housing Finance in the NT; and\n-   Form ARF 392.0.8 Housing Finance in the ACT,\n\nand the associated instructions (all of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Forms ARF 392.0.1 to 392.0.8 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) except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not).\n\n# Information required\n\n3. An ADI that is a:\n\n(a) locally-incorporated bank; or\n\n(b) foreign ADI (other than a specialist credit card institution)\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated credit union;\n\n(b) a locally-incorporated building society; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a licensed entity basis 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 calendar month.\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 10 business days after the end of the reporting period to which it 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# Authorisation\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. 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\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n15. 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\n16. In this reporting standard:\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\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nlocally-incorporated means 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\n17. 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 is locally-incorporated, it is taken to be a locally-incorporated 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 is locally-incorporated, it is taken to be a locally-incorporated 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\n18. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, locally-incorporated special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\n# Interpretation - other definitions\n\n19. 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":"Housing Finance","sectionType":"part","heading":"Housing Finance","content":"# Housing Finance\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, except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not), to report to APRA, generally on a monthly basis, in relation to their housing finance.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 392.0.1 Housing Finance in NSW;\n-   Form ARF 392.0.2 Housing Finance in VIC;\n-   Form ARF 392.0.3 Housing Finance in QLD;\n-   Form ARF 392.0.4 Housing Finance in SA;\n-   Form ARF 392.0.5 Housing Finance in WA;\n-   Form ARF 392.0.6 Housing Finance in TAS;\n-   Form ARF 392.0.7 Housing Finance in the NT; and\n-   Form ARF 392.0.8 Housing Finance in the ACT,\n\nand the associated instructions (all of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Forms ARF 392.0.1 to 392.0.8 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) except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not).\n\n# Information required\n\n3. An ADI that is a:\n\n(a) locally-incorporated bank; or\n\n(b) foreign ADI (other than a specialist credit card institution)\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated credit union;\n\n(b) a locally-incorporated building society; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a licensed entity basis 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 calendar month.\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 10 business days after the end of the reporting period to which it 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# Authorisation\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. 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\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n15. 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\n16. In this reporting standard:\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\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nlocally-incorporated means 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\n17. 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 is locally-incorporated, it is taken to be a locally-incorporated 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 is locally-incorporated, it is taken to be a locally-incorporated 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\n18. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, locally-incorporated special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\n# Interpretation - other definitions\n\n19. 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, except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not), to report to APRA, generally on a monthly basis, in relation to their housing finance.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 392.0.1 Housing Finance in NSW;\n-   Form ARF 392.0.2 Housing Finance in VIC;\n-   Form ARF 392.0.3 Housing Finance in QLD;\n-   Form ARF 392.0.4 Housing Finance in SA;\n-   Form ARF 392.0.5 Housing Finance in WA;\n-   Form ARF 392.0.6 Housing Finance in TAS;\n-   Form ARF 392.0.7 Housing Finance in the NT; and\n-   Form ARF 392.0.8 Housing Finance in the ACT,\n\nand 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 Forms ARF 392.0.1 to 392.0.8 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) except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not).","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. An ADI that is a:\n\n(a) locally-incorporated bank; or\n\n(b) foreign ADI (other than a specialist credit card institution)\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated credit union;\n\n(b) a locally-incorporated building society; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a licensed entity basis 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 calendar month.\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 10 business days after the end of the reporting period to which it 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":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. 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":8},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.","sortOrder":9},{"sectionNumber":"Transitional","sectionType":"part","heading":"Transitional","content":"# Transitional\n\n15. 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":10},{"sectionNumber":"Interpretation - classifications of ADIs","sectionType":"part","heading":"Interpretation - classifications of ADIs","content":"# Interpretation - classifications of ADIs\n\n16. In this reporting standard:\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\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nlocally-incorporated means 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\n17. 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 is locally-incorporated, it is taken to be a locally-incorporated 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 is locally-incorporated, it is taken to be a locally-incorporated 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\n18. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, locally-incorporated special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).","sortOrder":11},{"sectionNumber":"Interpretation - other definitions","sectionType":"part","heading":"Interpretation - other definitions","content":"# Interpretation - other definitions\n\n19. 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":12},{"sectionNumber":"The ADI list","sectionType":"part","heading":"The ADI list","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 392.0\n\n# Housing Finance\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, except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not), to report to APRA, generally on a monthly basis, in relation to their housing finance.\n\nThis reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:\n\n-   Form ARF 392.0.1 Housing Finance in NSW;\n-   Form ARF 392.0.2 Housing Finance in VIC;\n-   Form ARF 392.0.3 Housing Finance in QLD;\n-   Form ARF 392.0.4 Housing Finance in SA;\n-   Form ARF 392.0.5 Housing Finance in WA;\n-   Form ARF 392.0.6 Housing Finance in TAS;\n-   Form ARF 392.0.7 Housing Finance in the NT; and\n-   Form ARF 392.0.8 Housing Finance in the ACT,\n\nand the associated instructions (all of which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Forms ARF 392.0.1 to 392.0.8 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) except locally-incorporated special service providers and specialist credit card institutions (whether locally-incorporated or not).\n\n# Information required\n\n3. An ADI that is a:\n\n(a) locally-incorporated bank; or\n\n(b) foreign ADI (other than a specialist credit card institution)\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated credit union;\n\n(b) a locally-incorporated building society; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 392.0.1 to 392.0.8 on a licensed entity basis 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 calendar month.\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 10 business days after the end of the reporting period to which it 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# Authorisation\n\n10. All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n11. If an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n12. 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\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n15. 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\n16. In this reporting standard:\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\ncredit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.\n\nforeign ADI means an ADI that is not incorporated in Australia.\n\nlocally-incorporated means 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\n17. 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 is locally-incorporated, it is taken to be a locally-incorporated 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 is locally-incorporated, it is taken to be a locally-incorporated 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\n18. APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, locally-incorporated special service provider or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).\n\n# Interpretation - other definitions\n\n19. 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":13},{"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":14},{"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":15},{"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":16},{"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":17},{"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":18},{"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":19},{"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":20},{"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":21},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThe purpose of this survey is to provide monthly statistics on the provision of secured finance to individuals for owner\\-occupied housing. The statistics are used by APRA for regulatory purposes, and may be provided to the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS) for policy and statistical purposes. Published aggregate statistics from this collection are used for policy formulation by economists, State and Federal Governments and the housing industry\n\nA separate form for housing finance in all eight states should be completed:\n\n-   ARF 392.0.1 Housing Finance in NSW;\n-   ARF 392.0.2 Housing Finance in VIC;\n-   ARF 392.0.3 Housing Finance in QLD;\n-   ARF 392.0.4 Housing Finance in SA;\n-   ARF 392.0.5 Housing Finance in WA;\n-   ARF 392.0.6 Housing Finance in TAS;\n-   ARF 392.0.7 Housing Finance in NT; and\n-   ARF 392.0.8 Housing Finance in ACT.\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed by all locally incorporated banks and Foreign authorised deposit-taking institutions (ADIs) on a Domestic books basis.\n\nThe Domestic books of the locally incorporated banks and Foreign ADI relates to the Australian books of the Australian ADI and has the following scope:\n\n-   is an unconsolidated report of the Australian licensed ADI's operations/transactions that are booked inside Australia;\n-   exclude offshore branches of the Australian licensed ADI from this reporting unit;\n-   exclude offshore banking units based overseas from this reporting unit;\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs;\n-   include Australian based offshore banking units of the licensed ADI; and\n-   include transactions with non-residents recorded on Australian books.\n\nThis form should be completed by all Credit Unions, Cairns Penny Savings & Loans Limited and Building Societies on a Licensed ADI basis.","sortOrder":22},{"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":23},{"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) 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 392.0\n\nHousing Finance\n\n# Instruction Guide\n\nThe purpose of this survey is to provide monthly statistics on the provision of secured finance to individuals for owner\\-occupied housing. The statistics are used by APRA for regulatory purposes, and may be provided to the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS) for policy and statistical purposes. Published aggregate statistics from this collection are used for policy formulation by economists, State and Federal Governments and the housing industry\n\nA separate form for housing finance in all eight states should be completed:\n\n-   ARF 392.0.1 Housing Finance in NSW;\n-   ARF 392.0.2 Housing Finance in VIC;\n-   ARF 392.0.3 Housing Finance in QLD;\n-   ARF 392.0.4 Housing Finance in SA;\n-   ARF 392.0.5 Housing Finance in WA;\n-   ARF 392.0.6 Housing Finance in TAS;\n-   ARF 392.0.7 Housing Finance in NT; and\n-   ARF 392.0.8 Housing Finance in ACT.\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed by all locally incorporated banks and Foreign authorised deposit-taking institutions (ADIs) on a Domestic books basis.\n\nThe Domestic books of the locally incorporated banks and Foreign ADI relates to the Australian books of the Australian ADI and has the following scope:\n\n-   is an unconsolidated report of the Australian licensed ADI's operations/transactions that are booked inside Australia;\n-   exclude offshore branches of the Australian licensed ADI from this reporting unit;\n-   exclude offshore banking units based overseas from this reporting unit;\n-   do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs;\n-   include Australian based offshore banking units of the licensed ADI; and\n-   include transactions with non-residents recorded on Australian books.\n\nThis form should be completed by all Credit Unions, Cairns Penny Savings & Loans Limited and Building Societies on a Licensed ADI basis.\n\n#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\nSecuritisation deconsolidation principle\n\nExcept 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) 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#### Reporting period\n\nThe information provided in this form should be for the calendar month up to and including the last day of the reporting month. Locally incorporated banks, Foreign ADIs, Credit Unions, Cairns Penny Savings & Loans Limited, and Building Societies should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.\n\n#### Unit 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;[\\[1\\]](#_ftn1)\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;[\\[2\\]](#_ftn2)\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\nExchange 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\nTranslation of financial reports should otherwise follow the requirements in AASB 121.\n\nBasis of preparation\n\nReport only those commitments where the legal lender on the loan contract is the company listed on the form. Commitments by subsidiary or related entities (e.g. special purpose trusts) should be reported separately.\n\nUnless otherwise specifically stated, information reported on this form should comply with Australian accounting standards.\n\nDefinitions\n\nA separate form for housing finance in all eight states should be completed. Where the entity has no activity in any state, check the “nil form” box. This form requests details of new commitments to provide secured housing finance to individuals for the purchase or construction of dwellings for owner occupation, and for alterations and additions to existing owner\\-occupied dwellings. Only the Australian activities of the business should be included on the form. If exact figures are not available please provide careful estimates. Please note that the items listed under ‘Include’ and ‘Exclude’ are examples and should not be taken as a complete list of items to be included or excluded.\n\nWhat is a “commitment”?\n\nA commitment is a firm offer to provide finance which has been accepted by the client. A commitment exists once the home loan application has been approved, and a loan contract or letter of offer has been issued to the borrower. A commitment to lend will therefore exist only after the property has been found and valued and mortgage insurance arranged (where relevant).\n\nReport only those commitments where the legal lender on the loan contract is the company listed on the form. Commitments by subsidiary or related entities (e.g. special purpose trusts) should be reported separately.\n\nOnly secured commitments are to be reported - whether secured by mortgage, secured personal loan, contract of sale or other security.\n\nWith transactions involving a change of residence, you should treat the discharge of the existing housing loan and the commitment to a new loan as separate events, and report the total value of the new loan as a new commitment.\n\nInclude:\n\n-   finance to your employees for dwellings for owner occupation;\n-   new lending commitments which have also been cancelled during the current month;\n-   commitments to provide bridging finance for housing;\n-   supplementary commitments (value only) where the original approval was not large enough to complete the purchase (where possible these supplementary commitments should be reported according to the purpose classification of the original approval);\n-   commitments to refinance existing loans where the original lender was not this institution. These commitments should be reported in Question 9; and\n-   for secured revolving credit loans report the component (drawdown) of the original credit which is for owner\\-occupied housing.\n\nExclude:\n\n-   commitments made to individuals for dwellings which are not for occupation by the owner and are not secured should be reported on ARF 394.0 Personal Finance (ARF 394.0);\n-   commitments made to owner occupiers for repairs and maintenance, swimming pools and other home improvements not involving building should be reported on ARF 394.0; and\n-   commitments to refinance existing loans where there is no change in the property offered as security and this institution was the original lender (e.g. refinance from a variable rate loan to a fixed rate loan).\n\nWhat is a “dwelling”?\n\nA dwelling is a place of residence which is:\n\n-   contained in a building which is an immobile structure;\n-   private (i.e. not generally accessible to the public); and\n-   self contained (i.e. includes bathing and cooking facilities).\n\nSpecific instructions\n\nPart A: Summary of commitments to individuals for dwellings\n\nPart A aims to measure the stock of undrawn lending commitments for your business at the end of the month. It does this beginning with the previous month's closing level of undrawn commitments, and then accounting for the movement in the stock of undrawn lending commitments during the month. Additions to the stock of undrawn commitments can only be made by new commitments during the month, while reductions in the stock of undrawn commitments can only occur through advances and cancellations of those new commitments.\n\nReport only actual cash outflows during the month for loans advanced by instalments.\n\nRepayments on secured revolving credit home loans should not be reported as an increase in the stock of undrawn commitments. The treatment of secured revolving credit home loans (home equity loans) for Part A is problematic - see the section Home Equity Loan Guidelines for more detail.\n\n1a. Lending commitments not drawn at beginning of month\n\nIt equals previous month’s lending commitments not drawn at end of month (1e).\n\n1e. Lending commitments not drawn at end of month\n\n(1e)= (1a)+(1b)-(1c)-(1d)\n\nPart B: New commitments for home loans – by purpose\n\nPart B seeks to measure the total number and value of new lending commitments for owner\\-occupied housing finance made during the month, broken down by the purpose of the commitment.\n\n2. Finance for construction of dwellings\n\nInclude only those commitments that will be advanced by way of progress payments.\n\n3. Finance for the purchase of newly erected dwellings\n\nA newly-erected dwelling is one that has been completed for less than 12 months at the time of the lodgement of the loan application, and in which the borrower will be the first occupant.\n\n4. Finance for purchase of established dwellings\n\nAn established dwelling is one that has been previously occupied or has been completed for more than 12 months at the time of the lodgement of the loan application.\n\nExclude:\n\n-   commitments for the purpose of refinancing (discharging) existing loans (include in Question 5).\n\n5. Commitments to refinance existing home loans\n\nA refinanced lending commitment is one that refinances an existing loan on the same residence (i.e. security unchanged), where the refinancing lender is not the original lender. It does not include the situation where an institution refinances its own loan, or where the refinancing is for the purpose of a change of residence. These are considered as new lending commitments.\n\nInclude only those loans where the original lender is other than this institution.\n\nExclude all loans where there is no change in security and this institution was the original lender.\n\n7. Finance for alterations and/or additions to dwellings\n\nAlterations and additions refer to any structural or non-structural change that is integral to the dwelling.\n\nInclude:\n\n-   all secured loans for structural and non-structural changes to dwellings (e.g. garages, carports, pergolas, re-roofing, re-cladding etc.)\n\nExclude:\n\n-   all unsecured loans for structural and non-structural changes to dwellings; and\n-   all loans for repairs and maintenance, swimming pools and other home improvements not involving building.\n\n8. Total new lending commitments\n\nThe Total equals the sum of question 6 and 7. The total value of Question 8 should equal Question 1b.\n\nPart C: New commitments for home loans – by type of loan and borrower\n\nPart C requests the value of total new housing commitments broken down by the type of loan that has been arranged, with a further split of these items into First Home Buyer loans and others.\n\nA First Home Buyer is a borrower entering the home ownership market for the first time.\n\nThree types of loans are requested in Part C:\n\n9. Fixed rate home loans\n\nA fixed rate home loan is one which has an interest rate that cannot be varied for at least the first 2 years of the loan.\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7); and\n-   all capped loans (where the interest rate may vary within the first 2 years).\n\n10. Secured revolving credit home loans\n\nCommonly known as home equity loans, where the loan is secured by the borrowers equity in the home, has no fixed term, is effectively a line of credit, and the borrower is obliged to repay interest only. Report the entire value of the commitment only where the primary purpose of the commitment (i.e. greater than 50%) - is for the purchase of an owner\\-occupied dwelling.\n\n(See Home equity Loan Guidelines for more details on the treatment of these loans).\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7).\n\n11. Other home loans\n\nAll other secured home loans for owner\\-occupied not already classified to the two loan types above.\n\nInclude:\n\n-   standard variable rate loans.\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7).\n\nWhere there is a finance commitment with a mix of loan types, report the commitment's loan type according to the primary loan type of the commitment. Never report a commitment to purchase a single dwelling, where there is a fixed and variable component, as two or more commitments.\n\n12. Total home loans\n\nThe Total equals the sum of questions 9 to 11. The total of Question 12 should equal Question 6.\n\nPart D: Comments\n\n13. Please provide comments\n\n-   on any of the information you have supplied on this form;\n-   on any questions which caused problems; and\n-   if you would like to suggest improvements to this form.\n\n  \nHome equity loans - guidelines\n\nIntroduction\n\nThe increasing use of home equity loan products by individual (household sector) borrowers as a source of funding has necessitated some additional clarity in how these products should be treated in reporting to ARF 392.0 Housing Finance (ARF 392.0) and ARF 394.0. Please contact the APRA for further advice on these guidelines.\n\nHome equity loans\n\nA home equity loan is a secured revolving credit facility which is secured by the borrower's equity in the home. In effect, the assets of the borrower (in equity in the home) are freed up so as other activities may be funded.\n\nA home equity loan may be taken to fund a range of activities, including the purchase of a property (for owner occupation), the refinancing of the borrower's existing home (as for all home loan refinancing, this would only be reported if the refinancing involved changing the lender), or any other activity - investment purchases (shares or property), household consumption spending (cars, boats, holidays) or working capital for a small business. A feature of home equity loans which causes reporting difficulties for lenders is that often the borrower intends to use the home equity loan for a combination of the purposes mentioned.\n\nReporting of home equity loans on ARF 392.0 and ARF 394.0\n\nAttach one of two major (or primary) purposes to each home equity loan commitment- either \"Housing\" (for Owner Occupation) or \"Other\" (than housing for owner occupation).\n\n-   Primary purpose \"Housing\" commitments to be reported under Question 10 (Part C) - Secured Revolving Home Loans - on ARF 392.0.\n-   Primary purpose \"Other\" commitments to be reported as secured personal revolving credit (Question 15) on ARF 394.0, with all drawdowns, re-payments and re-borrowing of principal in subsequent months to be reflected in the value of Credit Used (Question 17).\n-   Where it is not possible to isolate the Credit Used (Question 17) for ARF 394.0 on a sub-group of all home equity loan commitments, then some manipulation must be undertaken to ensure the reported value of Credit Used is conceptually consistent with the total value of Used and Unused Credit (Question 16), and previously reported values of new revolving credit commitments on ARF 394.0 Personal Finance.\n\nThe intention of the table which forms Question 1a-1e on ARF 392.0 is to monitor the total \"stock\" of all commitments not advanced. New commitments to lend are added to the stock while advances of commitments and cancellations are removed from the stock. With a fixed term amortising loan, the commitment is either advanced when the finance is settled, or the commitment lapses and is cancelled. Where only part of the initial commitment is advanced, then it may be necessary to report a value advanced and a value cancelled, so that the (previously reported) commitment is wholly removed from the stock of all commitments not advanced. Some lenders may not cancel lapsed commitments until many months after the commitment is made. We prefer that lapsed commitments are reported as cancellations as regularly as possible. Once a commitment is cancelled or advanced, it plays no further role in the table in Questions 1a-1e of ARF 392.0.\n\nThe treatment of home equity loan commitments in Questions 1a-1e is problematic. Given that a home equity loan commitment will be reported for ARF 392.0 only if its primary purpose is the purchase of owner\\-occupied housing, it is reasonable to assume that the majority of the commitment will be advanced in a comparable timeframe as for a regular standard variable loan commitment. As for all new commitments, the new home equity loan commitment should be added to the stock of undrawn commitments (Question 1b). Any amount advanced (for the purchase of owner\\-occupied housing) in the same or subsequent months should be reported as an Advance (Question 1c); at the same time the balance of the commitment (if any) reported as a Cancellation (Question 1d). The home equity loan commitment (like all housing finance commitments) will take no further part in reporting to ARF 392.0.\n\nWhere it is impossible to identify the timing of the drawdown of a home equity loan for the purchase of owner\\-occupied housing, it is acceptable to assume that the entire value of the commitment is drawn down in the month of the commitment, so that the internal consistency of the Question 1 is preserved.\n\n  \nSpecific loan products - guidelines\n\nMortgage backed overdrafts (revolving credit home equity loans)\n\nThe lending institution approves an overdraft limit secured by the borrower's equity in the dwelling.\n\nReporting instructions\n\nIn general, these loans should appear as Housing Finance commitments on ARF 392.0 where the primary purpose of the loan is to purchase owner\\-occupied housing, or as \"Secured Revolving Credit\" on ARF 394.0, where the primary purpose of the loan is for other uses. See III. Home Equity Loans - Guidelines for more details regarding the treatment of this loan type.\n\nSecured fixed term loans\n\nSecured by the borrower's equity in the dwelling.\n\nReporting instructions\n\nIf the purpose of the loan is for personal use, the loan should be reported on ARF 394.0 as fixed term loans under the appropriate purpose of the loan classification e.g. \"Purchase of: Motor cars...\" If the loan is for business purposes, then the loan is recorded under the appropriate item on ARF 391.0 Commercial Finance (ARF 391.0). (See Investment Housing below for exceptions).\n\nCombined loans\n\nA combined housing and personal loan.\n\nReporting instructions:\n\n(a) If an existing owner\\-occupied housing loan is combined with an existing personal loan within the same institution, then the housing component is not regarded as new finance or refinancing, and should not be reported as new lending; where the original personal loan is paid out, the new personal loan is recorded in the item \"Refinancing\" in ARF 394.0.\n\n(b) If an existing owner\\-occupied housing loan is combined with a new personal loan at the same financial institution, then the housing component is not regarded as new finance or refinancing and should not be reported as new lending. The new personal loan is reported on ARF 394.0 and classified to the appropriate purpose of the loan e.g. \"Purchase of: Motor Cars”.\n\n(c) If an existing owner\\-occupied housing loan and an existing personal loan(s) are combined and refinanced at a different financial institution, then the housing component is recorded as refinancing on ARF 392.0 and the personal loan is recorded in the item \"Debt consolidation\" on ARF 394.0.\n\n(d) If a commitment for a new owner\\-occupied housing loan is combined with other existing personal debts and loans (previous borrowings from the same institution), then the new housing loan is reported on ARF 392.0 in the appropriate classification (Construction, New or Established), and the personal loan component is recorded in the item \"Refinancing\" on ARF 394.0.\n\nFixed rate and variable rate mix in home loans\n\nA standard variable interest rate home loan, but the borrower can nominate any percentage of the borrowing as a fixed interest rate loan. Interest charged on this part of the loan remains at the fixed rate for the nominated period, the remainder of the loan attracts the standard variable interest rate.\n\nReporting instructions\n\nReport the entire commitment according to its primary type of loan in Question 9 of ARF 392.0. Mixed loans for a single property should always be reported as one commitment only.\n\nInvestment housing\n\nThe appropriate classification of commitments for investment housing is dependent on the nature of the borrower and the purpose of the loan.\n\nReporting instructions\n\nCommitments to individuals for loans for housing investment purposes should be recorded on ARF 394.0 in the item \"Loans for personal investment purposes - Dwellings for rent/resale\".\n\nWhere the borrower is a company or the primary business of the borrower is housing investment, then the commitment should be recorded on the ARF 391.0 as \"Construction Finance - Erection of dwellings for rental/resale\" or \"Finance for the purchase of land and buildings - Dwellings for rental/resale\" (where appropriate).\n\nCommitments to refinance personal loans for housing investment purposes should be recorded in the item \"Loans for personal investment purposes - Dwellings for rent/resale\" on ARF 394.0. Likewise, refinancing of loans for other personal investment purposes should be reported in the item \"Other - include ...shares and other investment assets\" on ARF 394.0. Note that the refinancing of other (non investment) personal loans should be reported in the item \"Refinancing\" on ARF 394.0. Commitments to refinance personal loans where your institution was the original lender should be included.\n\nInterest offset arrangements and redraw facilities on fixed term loans\n\nInterest on customer’s savings is offset against interest owed on a mortgage so that the mortgage can be paid off at a faster rate. Some or all of the repayments in excess of the original rate can be withdrawn.\n\n  \nReporting instructions\n\nIf the borrower only withdraws the excess of repayments then there is no new finance associated with these arrangements, and no new commitments should be reported for any lending activity collections.\n\nWhere more than the excess repayments are redrawn, this is considered a new lending commitment and should be reported for the relevant questions on the ARF 394.0 e.g. \"Purchase of: Motor Cars...\"\n\nPortable home loans\n\nMortgage mobility is being offered by a number of lenders as a service to their clients. The resulting security substitution is likely to involve a client transferring their mortgage from an existing owner\\-occupied residence to another owner\\-occupied residence but could also involve investment properties.\n\nReporting instructions\n\nIn cases where a client exercises the option under their existing loan agreement to transfer their mortgage to another security, the transaction should be reported as a new loan commitment (as if the borrower were a new borrower).\n\nNote that if the new commitment is a fixed term commitment and includes a portion to be used for personal or investment purposes, then the that portion of the new commitment should be reported in the appropriate fixed lending purpose on ARF 394.0 or ARF 391.0.\n\nIf the new commitment is a revolving credit home equity loan, then refer to III. Home Equity Loans – Guidelines for specific guidelines on this loan type.\n\nCommonly asked questions\n\nQ1 Should the gross or net value of bridging finance commitments be reported?\n\nThe total, or gross, value of bridging finance commitments should be reported. For example, if you make a commitment for bridging finance for $150 000 and your client anticipates repaying $100 000 upon the sale of their previous residence, then the full, or gross, value of the commitment should be reported, i.e. $150 000, not the anticipated or actual net.\n\nQ2 How is a commitment to a \"First Home Buyer\" defined in Part C of ARF 392.0?\n\nCommitments should be classified to the category \"First Home Buyers\" if none of the borrowing parties to the commitment has previously drawn down on housing finance for owner occupation. Commitments should be classified to \"All Other\" if any of the borrowing parties to the commitment has previously drawn down on housing finance for owner occupation.\n\nQ3 Do I report all fixed rate loans against \"Fixed Rate\" in Part C of ARF 392.0?\n\nNo. Fixed rate home loans (Question 9) include only those commitments whose rate of interest is fixed at the start of the loan and will remain fixed for at least the first two years of the loan.\n\nQ4 Who should report commitments originated by mortgage managers and mortgage brokers?\n\nAll commitments where the lender identified on the form label is the legal lender on the loan contract, and only those commitments, should be reported on ARF 392.0 or ARF 394.0 (where relevant). For example, where the lender is a bank, report all and only those commitments made where the bank is the legal lender on the loan contract. Where a non-bank subsidiary is the legal lender on the loan contract, those commitments should be reported on a separate form (please contact APRA for additional guidance). In this way, all commitments will be counted once and once only.","sortOrder":24},{"sectionNumber":"Reporting period","sectionType":"subdivision","heading":"Reporting period","content":"#### Reporting period\n\nThe information provided in this form should be for the calendar month up to and including the last day of the reporting month. Locally incorporated banks, Foreign ADIs, Credit Unions, Cairns Penny Savings & Loans Limited, and Building Societies should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.","sortOrder":25},{"sectionNumber":"Unit of measurement","sectionType":"subdivision","heading":"Unit of measurement","content":"#### Unit 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;[\\[1\\]](#_ftn1)\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;[\\[2\\]](#_ftn2)\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\nExchange 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\nTranslation of financial reports should otherwise follow the requirements in AASB 121.\n\nBasis of preparation\n\nReport only those commitments where the legal lender on the loan contract is the company listed on the form. Commitments by subsidiary or related entities (e.g. special purpose trusts) should be reported separately.\n\nUnless otherwise specifically stated, information reported on this form should comply with Australian accounting standards.\n\nDefinitions\n\nA separate form for housing finance in all eight states should be completed. Where the entity has no activity in any state, check the “nil form” box. This form requests details of new commitments to provide secured housing finance to individuals for the purchase or construction of dwellings for owner occupation, and for alterations and additions to existing owner\\-occupied dwellings. Only the Australian activities of the business should be included on the form. If exact figures are not available please provide careful estimates. Please note that the items listed under ‘Include’ and ‘Exclude’ are examples and should not be taken as a complete list of items to be included or excluded.\n\nWhat is a “commitment”?\n\nA commitment is a firm offer to provide finance which has been accepted by the client. A commitment exists once the home loan application has been approved, and a loan contract or letter of offer has been issued to the borrower. A commitment to lend will therefore exist only after the property has been found and valued and mortgage insurance arranged (where relevant).\n\nReport only those commitments where the legal lender on the loan contract is the company listed on the form. Commitments by subsidiary or related entities (e.g. special purpose trusts) should be reported separately.\n\nOnly secured commitments are to be reported - whether secured by mortgage, secured personal loan, contract of sale or other security.\n\nWith transactions involving a change of residence, you should treat the discharge of the existing housing loan and the commitment to a new loan as separate events, and report the total value of the new loan as a new commitment.\n\nInclude:\n\n-   finance to your employees for dwellings for owner occupation;\n-   new lending commitments which have also been cancelled during the current month;\n-   commitments to provide bridging finance for housing;\n-   supplementary commitments (value only) where the original approval was not large enough to complete the purchase (where possible these supplementary commitments should be reported according to the purpose classification of the original approval);\n-   commitments to refinance existing loans where the original lender was not this institution. These commitments should be reported in Question 9; and\n-   for secured revolving credit loans report the component (drawdown) of the original credit which is for owner\\-occupied housing.\n\nExclude:\n\n-   commitments made to individuals for dwellings which are not for occupation by the owner and are not secured should be reported on ARF 394.0 Personal Finance (ARF 394.0);\n-   commitments made to owner occupiers for repairs and maintenance, swimming pools and other home improvements not involving building should be reported on ARF 394.0; and\n-   commitments to refinance existing loans where there is no change in the property offered as security and this institution was the original lender (e.g. refinance from a variable rate loan to a fixed rate loan).\n\nWhat is a “dwelling”?\n\nA dwelling is a place of residence which is:\n\n-   contained in a building which is an immobile structure;\n-   private (i.e. not generally accessible to the public); and\n-   self contained (i.e. includes bathing and cooking facilities).\n\nSpecific instructions\n\nPart A: Summary of commitments to individuals for dwellings\n\nPart A aims to measure the stock of undrawn lending commitments for your business at the end of the month. It does this beginning with the previous month's closing level of undrawn commitments, and then accounting for the movement in the stock of undrawn lending commitments during the month. Additions to the stock of undrawn commitments can only be made by new commitments during the month, while reductions in the stock of undrawn commitments can only occur through advances and cancellations of those new commitments.\n\nReport only actual cash outflows during the month for loans advanced by instalments.\n\nRepayments on secured revolving credit home loans should not be reported as an increase in the stock of undrawn commitments. The treatment of secured revolving credit home loans (home equity loans) for Part A is problematic - see the section Home Equity Loan Guidelines for more detail.\n\n1a. Lending commitments not drawn at beginning of month\n\nIt equals previous month’s lending commitments not drawn at end of month (1e).\n\n1e. Lending commitments not drawn at end of month\n\n(1e)= (1a)+(1b)-(1c)-(1d)\n\nPart B: New commitments for home loans – by purpose\n\nPart B seeks to measure the total number and value of new lending commitments for owner\\-occupied housing finance made during the month, broken down by the purpose of the commitment.\n\n2. Finance for construction of dwellings\n\nInclude only those commitments that will be advanced by way of progress payments.\n\n3. Finance for the purchase of newly erected dwellings\n\nA newly-erected dwelling is one that has been completed for less than 12 months at the time of the lodgement of the loan application, and in which the borrower will be the first occupant.\n\n4. Finance for purchase of established dwellings\n\nAn established dwelling is one that has been previously occupied or has been completed for more than 12 months at the time of the lodgement of the loan application.\n\nExclude:\n\n-   commitments for the purpose of refinancing (discharging) existing loans (include in Question 5).\n\n5. Commitments to refinance existing home loans\n\nA refinanced lending commitment is one that refinances an existing loan on the same residence (i.e. security unchanged), where the refinancing lender is not the original lender. It does not include the situation where an institution refinances its own loan, or where the refinancing is for the purpose of a change of residence. These are considered as new lending commitments.\n\nInclude only those loans where the original lender is other than this institution.\n\nExclude all loans where there is no change in security and this institution was the original lender.\n\n7. Finance for alterations and/or additions to dwellings\n\nAlterations and additions refer to any structural or non-structural change that is integral to the dwelling.\n\nInclude:\n\n-   all secured loans for structural and non-structural changes to dwellings (e.g. garages, carports, pergolas, re-roofing, re-cladding etc.)\n\nExclude:\n\n-   all unsecured loans for structural and non-structural changes to dwellings; and\n-   all loans for repairs and maintenance, swimming pools and other home improvements not involving building.\n\n8. Total new lending commitments\n\nThe Total equals the sum of question 6 and 7. The total value of Question 8 should equal Question 1b.\n\nPart C: New commitments for home loans – by type of loan and borrower\n\nPart C requests the value of total new housing commitments broken down by the type of loan that has been arranged, with a further split of these items into First Home Buyer loans and others.\n\nA First Home Buyer is a borrower entering the home ownership market for the first time.\n\nThree types of loans are requested in Part C:\n\n9. Fixed rate home loans\n\nA fixed rate home loan is one which has an interest rate that cannot be varied for at least the first 2 years of the loan.\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7); and\n-   all capped loans (where the interest rate may vary within the first 2 years).\n\n10. Secured revolving credit home loans\n\nCommonly known as home equity loans, where the loan is secured by the borrowers equity in the home, has no fixed term, is effectively a line of credit, and the borrower is obliged to repay interest only. Report the entire value of the commitment only where the primary purpose of the commitment (i.e. greater than 50%) - is for the purchase of an owner\\-occupied dwelling.\n\n(See Home equity Loan Guidelines for more details on the treatment of these loans).\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7).\n\n11. Other home loans\n\nAll other secured home loans for owner\\-occupied not already classified to the two loan types above.\n\nInclude:\n\n-   standard variable rate loans.\n\nExclude:\n\n-   all loans which are for alterations and additions (include in Question 7).\n\nWhere there is a finance commitment with a mix of loan types, report the commitment's loan type according to the primary loan type of the commitment. Never report a commitment to purchase a single dwelling, where there is a fixed and variable component, as two or more commitments.\n\n12. Total home loans\n\nThe Total equals the sum of questions 9 to 11. The total of Question 12 should equal Question 6.\n\nPart D: Comments\n\n13. Please provide comments\n\n-   on any of the information you have supplied on this form;\n-   on any questions which caused problems; and\n-   if you would like to suggest improvements to this form.\n\n  \nHome equity loans - guidelines\n\nIntroduction\n\nThe increasing use of home equity loan products by individual (household sector) borrowers as a source of funding has necessitated some additional clarity in how these products should be treated in reporting to ARF 392.0 Housing Finance (ARF 392.0) and ARF 394.0. Please contact the APRA for further advice on these guidelines.\n\nHome equity loans\n\nA home equity loan is a secured revolving credit facility which is secured by the borrower's equity in the home. In effect, the assets of the borrower (in equity in the home) are freed up so as other activities may be funded.\n\nA home equity loan may be taken to fund a range of activities, including the purchase of a property (for owner occupation), the refinancing of the borrower's existing home (as for all home loan refinancing, this would only be reported if the refinancing involved changing the lender), or any other activity - investment purchases (shares or property), household consumption spending (cars, boats, holidays) or working capital for a small business. A feature of home equity loans which causes reporting difficulties for lenders is that often the borrower intends to use the home equity loan for a combination of the purposes mentioned.\n\nReporting of home equity loans on ARF 392.0 and ARF 394.0\n\nAttach one of two major (or primary) purposes to each home equity loan commitment- either \"Housing\" (for Owner Occupation) or \"Other\" (than housing for owner occupation).\n\n-   Primary purpose \"Housing\" commitments to be reported under Question 10 (Part C) - Secured Revolving Home Loans - on ARF 392.0.\n-   Primary purpose \"Other\" commitments to be reported as secured personal revolving credit (Question 15) on ARF 394.0, with all drawdowns, re-payments and re-borrowing of principal in subsequent months to be reflected in the value of Credit Used (Question 17).\n-   Where it is not possible to isolate the Credit Used (Question 17) for ARF 394.0 on a sub-group of all home equity loan commitments, then some manipulation must be undertaken to ensure the reported value of Credit Used is conceptually consistent with the total value of Used and Unused Credit (Question 16), and previously reported values of new revolving credit commitments on ARF 394.0 Personal Finance.\n\nThe intention of the table which forms Question 1a-1e on ARF 392.0 is to monitor the total \"stock\" of all commitments not advanced. New commitments to lend are added to the stock while advances of commitments and cancellations are removed from the stock. With a fixed term amortising loan, the commitment is either advanced when the finance is settled, or the commitment lapses and is cancelled. Where only part of the initial commitment is advanced, then it may be necessary to report a value advanced and a value cancelled, so that the (previously reported) commitment is wholly removed from the stock of all commitments not advanced. Some lenders may not cancel lapsed commitments until many months after the commitment is made. We prefer that lapsed commitments are reported as cancellations as regularly as possible. Once a commitment is cancelled or advanced, it plays no further role in the table in Questions 1a-1e of ARF 392.0.\n\nThe treatment of home equity loan commitments in Questions 1a-1e is problematic. Given that a home equity loan commitment will be reported for ARF 392.0 only if its primary purpose is the purchase of owner\\-occupied housing, it is reasonable to assume that the majority of the commitment will be advanced in a comparable timeframe as for a regular standard variable loan commitment. As for all new commitments, the new home equity loan commitment should be added to the stock of undrawn commitments (Question 1b). Any amount advanced (for the purchase of owner\\-occupied housing) in the same or subsequent months should be reported as an Advance (Question 1c); at the same time the balance of the commitment (if any) reported as a Cancellation (Question 1d). The home equity loan commitment (like all housing finance commitments) will take no further part in reporting to ARF 392.0.\n\nWhere it is impossible to identify the timing of the drawdown of a home equity loan for the purchase of owner\\-occupied housing, it is acceptable to assume that the entire value of the commitment is drawn down in the month of the commitment, so that the internal consistency of the Question 1 is preserved.\n\n  \nSpecific loan products - guidelines\n\nMortgage backed overdrafts (revolving credit home equity loans)\n\nThe lending institution approves an overdraft limit secured by the borrower's equity in the dwelling.\n\nReporting instructions\n\nIn general, these loans should appear as Housing Finance commitments on ARF 392.0 where the primary purpose of the loan is to purchase owner\\-occupied housing, or as \"Secured Revolving Credit\" on ARF 394.0, where the primary purpose of the loan is for other uses. See III. Home Equity Loans - Guidelines for more details regarding the treatment of this loan type.\n\nSecured fixed term loans\n\nSecured by the borrower's equity in the dwelling.\n\nReporting instructions\n\nIf the purpose of the loan is for personal use, the loan should be reported on ARF 394.0 as fixed term loans under the appropriate purpose of the loan classification e.g. \"Purchase of: Motor cars...\" If the loan is for business purposes, then the loan is recorded under the appropriate item on ARF 391.0 Commercial Finance (ARF 391.0). (See Investment Housing below for exceptions).\n\nCombined loans\n\nA combined housing and personal loan.\n\nReporting instructions:\n\n(a) If an existing owner\\-occupied housing loan is combined with an existing personal loan within the same institution, then the housing component is not regarded as new finance or refinancing, and should not be reported as new lending; where the original personal loan is paid out, the new personal loan is recorded in the item \"Refinancing\" in ARF 394.0.\n\n(b) If an existing owner\\-occupied housing loan is combined with a new personal loan at the same financial institution, then the housing component is not regarded as new finance or refinancing and should not be reported as new lending. The new personal loan is reported on ARF 394.0 and classified to the appropriate purpose of the loan e.g. \"Purchase of: Motor Cars”.\n\n(c) If an existing owner\\-occupied housing loan and an existing personal loan(s) are combined and refinanced at a different financial institution, then the housing component is recorded as refinancing on ARF 392.0 and the personal loan is recorded in the item \"Debt consolidation\" on ARF 394.0.\n\n(d) If a commitment for a new owner\\-occupied housing loan is combined with other existing personal debts and loans (previous borrowings from the same institution), then the new housing loan is reported on ARF 392.0 in the appropriate classification (Construction, New or Established), and the personal loan component is recorded in the item \"Refinancing\" on ARF 394.0.\n\nFixed rate and variable rate mix in home loans\n\nA standard variable interest rate home loan, but the borrower can nominate any percentage of the borrowing as a fixed interest rate loan. Interest charged on this part of the loan remains at the fixed rate for the nominated period, the remainder of the loan attracts the standard variable interest rate.\n\nReporting instructions\n\nReport the entire commitment according to its primary type of loan in Question 9 of ARF 392.0. Mixed loans for a single property should always be reported as one commitment only.\n\nInvestment housing\n\nThe appropriate classification of commitments for investment housing is dependent on the nature of the borrower and the purpose of the loan.\n\nReporting instructions\n\nCommitments to individuals for loans for housing investment purposes should be recorded on ARF 394.0 in the item \"Loans for personal investment purposes - Dwellings for rent/resale\".\n\nWhere the borrower is a company or the primary business of the borrower is housing investment, then the commitment should be recorded on the ARF 391.0 as \"Construction Finance - Erection of dwellings for rental/resale\" or \"Finance for the purchase of land and buildings - Dwellings for rental/resale\" (where appropriate).\n\nCommitments to refinance personal loans for housing investment purposes should be recorded in the item \"Loans for personal investment purposes - Dwellings for rent/resale\" on ARF 394.0. Likewise, refinancing of loans for other personal investment purposes should be reported in the item \"Other - include ...shares and other investment assets\" on ARF 394.0. Note that the refinancing of other (non investment) personal loans should be reported in the item \"Refinancing\" on ARF 394.0. Commitments to refinance personal loans where your institution was the original lender should be included.\n\nInterest offset arrangements and redraw facilities on fixed term loans\n\nInterest on customer’s savings is offset against interest owed on a mortgage so that the mortgage can be paid off at a faster rate. Some or all of the repayments in excess of the original rate can be withdrawn.\n\n  \nReporting instructions\n\nIf the borrower only withdraws the excess of repayments then there is no new finance associated with these arrangements, and no new commitments should be reported for any lending activity collections.\n\nWhere more than the excess repayments are redrawn, this is considered a new lending commitment and should be reported for the relevant questions on the ARF 394.0 e.g. \"Purchase of: Motor Cars...\"\n\nPortable home loans\n\nMortgage mobility is being offered by a number of lenders as a service to their clients. The resulting security substitution is likely to involve a client transferring their mortgage from an existing owner\\-occupied residence to another owner\\-occupied residence but could also involve investment properties.\n\nReporting instructions\n\nIn cases where a client exercises the option under their existing loan agreement to transfer their mortgage to another security, the transaction should be reported as a new loan commitment (as if the borrower were a new borrower).\n\nNote that if the new commitment is a fixed term commitment and includes a portion to be used for personal or investment purposes, then the that portion of the new commitment should be reported in the appropriate fixed lending purpose on ARF 394.0 or ARF 391.0.\n\nIf the new commitment is a revolving credit home equity loan, then refer to III. Home Equity Loans – Guidelines for specific guidelines on this loan type.\n\nCommonly asked questions\n\nQ1 Should the gross or net value of bridging finance commitments be reported?\n\nThe total, or gross, value of bridging finance commitments should be reported. For example, if you make a commitment for bridging finance for $150 000 and your client anticipates repaying $100 000 upon the sale of their previous residence, then the full, or gross, value of the commitment should be reported, i.e. $150 000, not the anticipated or actual net.\n\nQ2 How is a commitment to a \"First Home Buyer\" defined in Part C of ARF 392.0?\n\nCommitments should be classified to the category \"First Home Buyers\" if none of the borrowing parties to the commitment has previously drawn down on housing finance for owner occupation. Commitments should be classified to \"All Other\" if any of the borrowing parties to the commitment has previously drawn down on housing finance for owner occupation.\n\nQ3 Do I report all fixed rate loans against \"Fixed Rate\" in Part C of ARF 392.0?\n\nNo. Fixed rate home loans (Question 9) include only those commitments whose rate of interest is fixed at the start of the loan and will remain fixed for at least the first two years of the loan.\n\nQ4 Who should report commitments originated by mortgage managers and mortgage brokers?\n\nAll commitments where the lender identified on the form label is the legal lender on the loan contract, and only those commitments, should be reported on ARF 392.0 or ARF 394.0 (where relevant). For example, where the lender is a bank, report all and only those commitments made where the bank is the legal lender on the loan contract. Where a non-bank subsidiary is the legal lender on the loan contract, those commitments should be reported on a separate form (please contact APRA for additional guidance). In this way, all commitments will be counted once and once only.","sortOrder":26}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2711},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The reporting standard remains focused on its original purpose of collecting monthly housing finance data from authorised deposit-taking institutions for prudential supervision by APRA, and policy analysis by the RBA and ABS."},"complexity_factors":["19 defined terms across interpretation sections including complex ADI classifications (locally-incorporated vs foreign, banks vs credit unions vs building societies)","Eight separate state/territory forms required (ARF 392.0.1 to ARF 392.0.8)","Dual reporting bases (domestic books vs licensed entity) depending on ADI type","Complex securitisation deconsolidation principles referencing external prudential standards (APS 120) and special purpose vehicles","Detailed home equity loan guidelines requiring primary purpose testing (>50% owner-occupied housing)","Cross-references to Australian Accounting Standards (AASB 121 for foreign currency translation, AASB 139 for financial instruments)","Multiple nested exceptions for commitments, refinancing, bridging finance, and mixed-purpose loans","Transitional provisions requiring parallel reporting under old and new standards"],"plain_english_summary":"This rule requires most authorised deposit-taking institutions (ADIs) to submit monthly, detailed home‑loan data to APRA (within 10 business days after month end), excluding certain local special service providers and specialist credit‑card institutions. \n\nThe returns cover new and undrawn lending, loan types, first‑home buyers and refinancing; APRA (and agencies like the RBA and ABS) will use the data for prudential supervision and housing‑market analysis."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The reporting population and subject matter remain the same as set out in this instrument: all ADIs except locally‑incorporated special service providers and specialist credit card institutions must report housing finance (paras 2, 3–4). Classification rules and the ADI list define who reports (paras 16–18 and ADI list). Transitional provisions preserve reporting under the prior standard for overlapping periods (para 15), so the scope is not altered."},"complexity_factors":["Multiple reporting bases (domestic books for locally‑incorporated banks and foreign ADIs; licensed entity for local credit unions/building societies) — paras 3–4.","Comprehensive ADI classification and a long ADI list, plus rules for treating unlisted ADIs as particular types — paras 16–18 and ADI list.","APRA discretion to change reporting frequency for individual ADIs (may require more or less frequent reporting) — para 7.","Tight recurring deadlines and extension regime: monthly reporting by default, due within 10 business days (extensions only in writing) — paras 6, 8–9.","Authorisation and control obligations: internal policies, board/senior management responsibility, digital signing and APRA digital certificates, or CEO/CFO paper sign‑off — paras 10–12.","Procedural discretion for APRA to make minor form/instruction variations without substantive change (with notice) — paras 13–14.","Substantive, technical instruction guide covering loan definitions, treatment of home equity/revolving facilities, mixed loans, securitisation deconsolidation (APRA clean sale), and reconciliation rules (stock/flow for undrawn commitments) — Instruction Guide (multiple sections) and APS 120 reference.","Cross‑reference to external accounting standards for currency translation and derivatives (AASB 121; AASB 139 referenced in Unit of measurement section).","Transitional reporting rule requiring reporting under the old standard for overlapping periods, adding implementation complexity during cutover — para 15.","State‑by‑state forms (eight separate ARF forms) and several classification matrices increase data collection and aggregation burden — Objective and form list."],"plain_english_summary":"_ARS 392.0_ requires authorised deposit-taking institutions (banks, credit unions, building societies and most foreign ADIs) to supply monthly, state-by-state data to APRA about owner‑occupied housing finance. APRA says the information is for prudential supervision and may be shared with the RBA and ABS.\n\nMechanically this creates a recurring compliance task: monthly filings (within 10 business days), authorised sign‑off (digital certificates or officer signatures), prescribed forms and specific rules for securitisations, home‑equity and currency translation."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-38-of-2006-reporting-standar/documents"}}