{"id":"F2006L02121","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 39 of 2006 - Reporting Standard ARS 393.0 - Lease Finance","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":117461,"registerId":"commonwealth-F2006L02121-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 393.0","sectionType":"part","heading":"Reporting Standard ARS 393.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 393.0\n\n# Lease 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 lease 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 393.0.1 Lease Finance in NSW;\n-   Form ARF 393.0.2 Lease Finance in VIC;\n-   Form ARF 393.0.3 Lease Finance in QLD;\n-   Form ARF 393.0.4 Lease Finance in SA;\n-   Form ARF 393.0.5 Lease Finance in WA;\n-   Form ARF 393.0.6 Lease Finance in TAS;\n-   Form ARF 393.0.7 Lease Finance in the NT; and\n-   Form ARF 393.0.8 Lease 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 393.0.1 to 393.0.8 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 393.0.1 to 393.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated building society;\n\n(b) a locally-incorporated credit union; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 393.0.1 to 393.0.8 on a licensed ADI 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, the information required by this reporting standard must be provided in respect of 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. 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\n11. 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\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n15. 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\n16. 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 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 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\n17. 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 15 or 16, it comes within a different classification).\n\n# Interpretation - other definitions\n\n18. 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":"Lease Finance","sectionType":"part","heading":"Lease Finance","content":"# Lease 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 lease 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 393.0.1 Lease Finance in NSW;\n-   Form ARF 393.0.2 Lease Finance in VIC;\n-   Form ARF 393.0.3 Lease Finance in QLD;\n-   Form ARF 393.0.4 Lease Finance in SA;\n-   Form ARF 393.0.5 Lease Finance in WA;\n-   Form ARF 393.0.6 Lease Finance in TAS;\n-   Form ARF 393.0.7 Lease Finance in the NT; and\n-   Form ARF 393.0.8 Lease 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 393.0.1 to 393.0.8 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 393.0.1 to 393.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated building society;\n\n(b) a locally-incorporated credit union; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 393.0.1 to 393.0.8 on a licensed ADI 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, the information required by this reporting standard must be provided in respect of 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. 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\n11. 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\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n15. 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\n16. 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 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 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\n17. 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 15 or 16, it comes within a different classification).\n\n# Interpretation - other definitions\n\n18. 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 lease 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 393.0.1 Lease Finance in NSW;\n-   Form ARF 393.0.2 Lease Finance in VIC;\n-   Form ARF 393.0.3 Lease Finance in QLD;\n-   Form ARF 393.0.4 Lease Finance in SA;\n-   Form ARF 393.0.5 Lease Finance in WA;\n-   Form ARF 393.0.6 Lease Finance in TAS;\n-   Form ARF 393.0.7 Lease Finance in the NT; and\n-   Form ARF 393.0.8 Lease 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 393.0.1 to 393.0.8 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 393.0.1 to 393.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated building society;\n\n(b) a locally-incorporated credit union; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 393.0.1 to 393.0.8 on a licensed ADI 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, the information required by this reporting standard must be provided in respect of 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. 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\n11. 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\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.","sortOrder":9},{"sectionNumber":"Transitional","sectionType":"part","heading":"Transitional","content":"# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.","sortOrder":10},{"sectionNumber":"Interpretation - classifications of ADIs","sectionType":"part","heading":"Interpretation - classifications of ADIs","content":"# Interpretation - classifications of ADIs\n\n15. 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\n16. 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 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 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\n17. 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 15 or 16, it comes within a different classification).","sortOrder":11},{"sectionNumber":"Interpretation - other definitions","sectionType":"part","heading":"Interpretation - other definitions","content":"# Interpretation - other definitions\n\n18. 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 393.0\n\n# Lease 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 lease 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 393.0.1 Lease Finance in NSW;\n-   Form ARF 393.0.2 Lease Finance in VIC;\n-   Form ARF 393.0.3 Lease Finance in QLD;\n-   Form ARF 393.0.4 Lease Finance in SA;\n-   Form ARF 393.0.5 Lease Finance in WA;\n-   Form ARF 393.0.6 Lease Finance in TAS;\n-   Form ARF 393.0.7 Lease Finance in the NT; and\n-   Form ARF 393.0.8 Lease 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 393.0.1 to 393.0.8 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 393.0.1 to 393.0.8 on a domestic books basis for each reporting period.\n\n4. An ADI that is:\n\n(a) a locally-incorporated building society;\n\n(b) a locally-incorporated credit union; or\n\n(c) Cairns Penny Savings & Loans Limited\n\nmust complete each of Forms ARF 393.0.1 to 393.0.8 on a licensed ADI 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, the information required by this reporting standard must be provided in respect of 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. 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\n11. 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\n12. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Transitional\n\n14. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before the date of revocation of the old reporting standard; and\n\n(b) in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\n# Interpretation - classifications of ADIs\n\n15. 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\n16. 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 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 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\n17. 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 15 or 16, it comes within a different classification).\n\n# Interpretation - other definitions\n\n18. 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 lease finance to private and public enterprises and individuals. The statistics are used by the 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 research and policy formulation by economists, State and Federal Governments, and leasing associations.\n\nA separate form for lease finance in all eight states should be completed:\n\n-   ARF 393.0.1 Lease Finance in NSW;\n-   ARF 393.0.2 Lease Finance in VIC;\n-   ARF 393.0.3 Lease Finance in QLD;\n-   ARF 393.0.4 Lease Finance in SA;\n-   ARF 393.0.5 Lease Finance in WA;\n-   ARF 393.0.6 Lease Finance in TAS;\n-   ARF 393.0.7 Lease Finance in NT; and\n-   ARF 393.0.8 Lease 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 393.0\n\nLease Finance\n\n# Instruction Guide\n\nThe purpose of this survey is to provide monthly statistics on the provision of lease finance to private and public enterprises and individuals. The statistics are used by the 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 research and policy formulation by economists, State and Federal Governments, and leasing associations.\n\nA separate form for lease finance in all eight states should be completed:\n\n-   ARF 393.0.1 Lease Finance in NSW;\n-   ARF 393.0.2 Lease Finance in VIC;\n-   ARF 393.0.3 Lease Finance in QLD;\n-   ARF 393.0.4 Lease Finance in SA;\n-   ARF 393.0.5 Lease Finance in WA;\n-   ARF 393.0.6 Lease Finance in TAS;\n-   ARF 393.0.7 Lease Finance in NT; and\n-   ARF 393.0.8 Lease 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\nUnless otherwise specifically stated, information reported on this form should comply with Australian accounting standards.\n\nDefinitions\n\nA separate form for lease finance in all eight states should be completed. Where the entity has no activity in any state, check the “nil form” box. The form requests details of new commitments to provide lease finance to private and public enterprises. 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 generally exists once the loan application has been approved, and a loan contract or letter of offer has been issued to the borrower.\n\nInclude:\n\n-   commitments to related corporations except to those related corporations within the same Financial Sector (Collection of Data) Act 2001 category or Australian and New Zealand Standard Industrial Classification (ANZSIC) class; and\n-   new commitments which have also been cancelled during the month.\n\nExclude:\n\n-   commitments to non-residents;\n-   commitments for commercial hire purchase agreements (these should be reported on ARF 391.0 Commercial Finance (ARF 391.0));\n-   commitments for debt participation in leveraged lease agreements (these should be reported on ARF 391.0);\n-   commitments for leasing of land and buildings; and\n-   commitments for leveraged leases which are finance leases where the lessor provides a portion of the finance, with the major portion usually provided by long-term creditors and where the creditors’ recourse to the lessor is restricted to the proceeds from disposal of the leased asset and any unremitted lease payments.\n\n#### How to consolidate\n\n-   For corporations registered under the Financial Sector (Collection of Data) Act 2001, report consolidated figures for all related corporations within the same Registered Financial Corporation category.\n-   For other corporations, report consolidated figures for all related corporations within the same ANZSIC class.\n\nValuation\n\nUse one of the following valuation methods:\n\n-   the capital cost of new goods;\n-   the written-down value of goods re-leased;\n-   the purchase price of second-hand goods;\n-   in the case of finance leases, where the full value of the goods under lease is not financed by one corporation (e.g. partnership and syndicated leases), the value is your share of the full value, not equity participation; or\n-   in the case of revolving lease facilities, such as master leases, report the value of goods acquired at each drawdown against such facilities. Do not report the value of commitments to provide a leasing limit or to increase a leasing limit.\n\nSpecific instructions\n\nPart A: Value of goods financed under new lease commitments\n\nThis section asks for details of the value and type of the goods financed, or for which commitments to finance have been made, under both operating and finance lease (excluding leveraged leases) arrangements during the month.\n\nDefinitions\n\n-   A finance lease refers to the leasing or hiring of tangible assets under an agreement (other than a hire purchase agreement) which transfers from the lessor to the lessee substantially all the risks and benefits incident to ownership of the assets, without transferring the legal ownership.\n-   An operating lease is a lease under which the lessor effectively retains substantially all the risks and benefits incident to ownership of the leased asset. For the purpose of this survey only include details of operating leases of terms of one year or more.\n\n1.  Cars, station wagons and small passenger vehicles\n\nThe depreciation limit is the maximum amount which can be depreciated for taxation purposes. This limit is revised periodically. As at 6 June 2001, the Australian Taxation Office advised the limit was $55,134.\n\nInclude:\n\n-   cars, station wagons, 4WD and forward control passenger vehicles/vans.\n\nExclude:\n\n-   utilities and panel vans (include in Question 2);\n-   buses (include in Question 6); and\n-   special vehicles and motor cycles/scooters (include in Question 6).\n\n2. Light trucks\n\nInclude:\n\n-   vehicles constructed primarily for the carriage of goods and not exceeding 3.5 tonnes gross vehicles mass, such as utilities, panels vans, light trucks, station wagons, 4WD vehicles and forward control vans used to carry goods.\n\nExclude:\n\n-   tow trucks (include in Question 6); and\n-   tractors, self-propelled mowers, plant and equipment (include in Questions 8-10, as applicable).\n\n3. Heavy trucks\n\nInclude:\n\n-   all vehicles with a gross combination mass rating in excess of 3.5 tonnes (this includes prime movers registered without trailers).\n\nExclude:\n\n-   passenger carrying trailer combinations and non-freight carrying vehicles (include in Question 6).\n\n6. Trailers, buses/coaches and other motor vehicles\n\nInclude:\n\n-   trailers (tray and table top trailers, semi-trailers designed to connect to a prime mover, animal carriers, trailed machinery, etc.);\n-   buses and coaches;\n-   special vehicles (ambulances, hearses, tow trucks, fire engines, etc.);\n-   motor cycles/scooters;\n-   caravans (motorised and non motorised); and\n-   other non-freight carrying vehicles (mobile libraries, kitchens, workshops, etc.).\n\nExclude:\n\n-   fork lifts (include in Question 7 (iv)).\n\n8. Construction and earth moving equipment\n\nInclude:\n\n-   crawler tractors, dumpers, road rollers, earth packers, scarifiers, rippers, concrete mixers, dozers, graders, mobile cranes, concrete pumpers, etc.\n\n9. Manufacturing equipment\n\nInclude:\n\n-   all plant and equipment used in the manufacture of goods.\n\nExclude:\n\n-   all motor vehicles (include in Questions 1 to 6); and\n-   fork lifts (include in Question 7 (iv)).\n\n10. Agricultural machinery and equipment\n\nInclude:\n\n-   tractors, tillage implements, seeding, planting and fertilising equipment, agricultural mowers, harvesters, and other agricultural machinery and equipment.\n\nExclude:\n\n-   crawler tractors (include in Question 8).\n\n11. Electronic data processing equipment\n\nInclude:\n\n-   computers, computer peripherals, data entry systems and printers.\n\n12. Office machines\n\nInclude:\n\n-   telephone systems (including computerised PABX equipment);\n-   accounting and adding machines, calculators and cash registers (programmable and multifunctional); and\n-   duplicating and photocopying machines and dictaphones.\n\n14. Other\n\nInclude:\n\n-   gambling machines; and\n-   medical equipment.\n\n#### Part B: Value of goods by industry of lessee\n\nIndustry is the business the client is mainly engaged in. The industry groupings are according to the ANZSIC.\n\nInclude:\n\n-   businesses that provide related or supporting services.\n\n17. Agriculture, forestry and fishing\n\nInclude:\n\n-   lessees engaged in providing related services such as sheep shearing, aerial agricultural services, harvesting or forest protection.\n\n18. Mining\n\nInclude:\n\n-   lessees engaged in mineral exploration, in the provision of services to mining or mineral exploration, and mining enterprises under development.\n\n19. Manufacturing\n\nInclude:\n\n-   lessees engaged in manufacturing products, where ‘manufacturing is related to the physical or chemical transformation of materials or components into new products’.\n\n20. Construction\n\nInclude:\n\n-   lessees engaged in special trade construction such as plumbing, earthmoving and dredging, painting, etc.\n\n21. Wholesale trade\n\nInclude:\n\n-   lessees engaged in the resale of new or used goods to businesses or to institutional (including Government) users.\n\n22. Retail trade\n\nInclude:\n\n-   lessees engaged in the resale of goods to final consumers for personal or household consumption; and\n-   lessees engaged in reselling their own goods by auction.\n\n23. Transport and storage\n\nInclude:\n\n-   lessees engaged in providing terminal and storage facilities; and\n-   lessees engaged in services related to transport, booking, travel, forwarding, materials handling, etc.\n\n24. Finance and insurance\n\nInclude:\n\n-   lessees engaged in the provision of finance, investments in financial assets and in providing services to lenders, borrowers and investors; and\n-   lessees engaged in the provision of insurance and superannuation, and in providing services to insurances.\n\n25. Property and business services\n\nInclude:\n\n-   lessees engaged in valuing, purchasing, selling, renting, leasing or managing real estate;\n-   lessees engaged in developing or subdividing land;\n-   lessees engaged in scientific research and meteorological service;\n-   lessees engaged in providing technical, legal, accounting and other business services; and\n-   lessees engaged in renting and hiring equipment (except cars, trucks and other transport equipment).\n\n26. Cultural, recreational, personal and other services\n\nInclude:\n\n-   lessees engaged in providing entertainment, recreational, library, museum, accommodation and catering services;\n-   lessees engaged in providing personal services such as laundries, hairdressing, photography and funerals;\n-   private households employing staff; and\n-   lessees engaged in public order and safety services (such as police, prison and fire-brigade).\n\n27. Government administration and defence\n\nInclude:\n\n-   lessees engaged in Federal, State and Local government enterprises that undertake public administration and regulatory activities;\n-   judicial authorities and commissions; and\n-   Army, Navy and Air Force defence establishments.\n\n28. Health and community services\n\nInclude:\n\n-   lessees engaged in providing health, welfare and employment services; and\n-   certain non-profit organisations such as religious organisations, and business, professional and labour organisations, political parties and associations formed to promote community or sectional aims.\n\n29. Other industries\n\nInclude:\n\n-   lessees not elsewhere classified, such as those involved in the production or distribution of gas or electricity, the storage or supply of water, and the provision of education and communication services.\n\n30. Total\n\nThe Total equals the sum of questions 17 to 29. The total of Question 30 should equal Question 15.\n\nPart C: Comments\n\n31. 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.","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\nUnless otherwise specifically stated, information reported on this form should comply with Australian accounting standards.\n\nDefinitions\n\nA separate form for lease finance in all eight states should be completed. Where the entity has no activity in any state, check the “nil form” box. The form requests details of new commitments to provide lease finance to private and public enterprises. 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 generally exists once the loan application has been approved, and a loan contract or letter of offer has been issued to the borrower.\n\nInclude:\n\n-   commitments to related corporations except to those related corporations within the same Financial Sector (Collection of Data) Act 2001 category or Australian and New Zealand Standard Industrial Classification (ANZSIC) class; and\n-   new commitments which have also been cancelled during the month.\n\nExclude:\n\n-   commitments to non-residents;\n-   commitments for commercial hire purchase agreements (these should be reported on ARF 391.0 Commercial Finance (ARF 391.0));\n-   commitments for debt participation in leveraged lease agreements (these should be reported on ARF 391.0);\n-   commitments for leasing of land and buildings; and\n-   commitments for leveraged leases which are finance leases where the lessor provides a portion of the finance, with the major portion usually provided by long-term creditors and where the creditors’ recourse to the lessor is restricted to the proceeds from disposal of the leased asset and any unremitted lease payments.","sortOrder":26},{"sectionNumber":"How to consolidate","sectionType":"subdivision","heading":"How to consolidate","content":"#### How to consolidate\n\n-   For corporations registered under the Financial Sector (Collection of Data) Act 2001, report consolidated figures for all related corporations within the same Registered Financial Corporation category.\n-   For other corporations, report consolidated figures for all related corporations within the same ANZSIC class.\n\nValuation\n\nUse one of the following valuation methods:\n\n-   the capital cost of new goods;\n-   the written-down value of goods re-leased;\n-   the purchase price of second-hand goods;\n-   in the case of finance leases, where the full value of the goods under lease is not financed by one corporation (e.g. partnership and syndicated leases), the value is your share of the full value, not equity participation; or\n-   in the case of revolving lease facilities, such as master leases, report the value of goods acquired at each drawdown against such facilities. Do not report the value of commitments to provide a leasing limit or to increase a leasing limit.\n\nSpecific instructions\n\nPart A: Value of goods financed under new lease commitments\n\nThis section asks for details of the value and type of the goods financed, or for which commitments to finance have been made, under both operating and finance lease (excluding leveraged leases) arrangements during the month.\n\nDefinitions\n\n-   A finance lease refers to the leasing or hiring of tangible assets under an agreement (other than a hire purchase agreement) which transfers from the lessor to the lessee substantially all the risks and benefits incident to ownership of the assets, without transferring the legal ownership.\n-   An operating lease is a lease under which the lessor effectively retains substantially all the risks and benefits incident to ownership of the leased asset. For the purpose of this survey only include details of operating leases of terms of one year or more.\n\n1.  Cars, station wagons and small passenger vehicles\n\nThe depreciation limit is the maximum amount which can be depreciated for taxation purposes. This limit is revised periodically. As at 6 June 2001, the Australian Taxation Office advised the limit was $55,134.\n\nInclude:\n\n-   cars, station wagons, 4WD and forward control passenger vehicles/vans.\n\nExclude:\n\n-   utilities and panel vans (include in Question 2);\n-   buses (include in Question 6); and\n-   special vehicles and motor cycles/scooters (include in Question 6).\n\n2. Light trucks\n\nInclude:\n\n-   vehicles constructed primarily for the carriage of goods and not exceeding 3.5 tonnes gross vehicles mass, such as utilities, panels vans, light trucks, station wagons, 4WD vehicles and forward control vans used to carry goods.\n\nExclude:\n\n-   tow trucks (include in Question 6); and\n-   tractors, self-propelled mowers, plant and equipment (include in Questions 8-10, as applicable).\n\n3. Heavy trucks\n\nInclude:\n\n-   all vehicles with a gross combination mass rating in excess of 3.5 tonnes (this includes prime movers registered without trailers).\n\nExclude:\n\n-   passenger carrying trailer combinations and non-freight carrying vehicles (include in Question 6).\n\n6. Trailers, buses/coaches and other motor vehicles\n\nInclude:\n\n-   trailers (tray and table top trailers, semi-trailers designed to connect to a prime mover, animal carriers, trailed machinery, etc.);\n-   buses and coaches;\n-   special vehicles (ambulances, hearses, tow trucks, fire engines, etc.);\n-   motor cycles/scooters;\n-   caravans (motorised and non motorised); and\n-   other non-freight carrying vehicles (mobile libraries, kitchens, workshops, etc.).\n\nExclude:\n\n-   fork lifts (include in Question 7 (iv)).\n\n8. Construction and earth moving equipment\n\nInclude:\n\n-   crawler tractors, dumpers, road rollers, earth packers, scarifiers, rippers, concrete mixers, dozers, graders, mobile cranes, concrete pumpers, etc.\n\n9. Manufacturing equipment\n\nInclude:\n\n-   all plant and equipment used in the manufacture of goods.\n\nExclude:\n\n-   all motor vehicles (include in Questions 1 to 6); and\n-   fork lifts (include in Question 7 (iv)).\n\n10. Agricultural machinery and equipment\n\nInclude:\n\n-   tractors, tillage implements, seeding, planting and fertilising equipment, agricultural mowers, harvesters, and other agricultural machinery and equipment.\n\nExclude:\n\n-   crawler tractors (include in Question 8).\n\n11. Electronic data processing equipment\n\nInclude:\n\n-   computers, computer peripherals, data entry systems and printers.\n\n12. Office machines\n\nInclude:\n\n-   telephone systems (including computerised PABX equipment);\n-   accounting and adding machines, calculators and cash registers (programmable and multifunctional); and\n-   duplicating and photocopying machines and dictaphones.\n\n14. Other\n\nInclude:\n\n-   gambling machines; and\n-   medical equipment.","sortOrder":27},{"sectionNumber":"Part B: Value of goods by industry of le","sectionType":"subdivision","heading":"Part B: Value of goods by industry of lessee","content":"#### Part B: Value of goods by industry of lessee\n\nIndustry is the business the client is mainly engaged in. The industry groupings are according to the ANZSIC.\n\nInclude:\n\n-   businesses that provide related or supporting services.\n\n17. Agriculture, forestry and fishing\n\nInclude:\n\n-   lessees engaged in providing related services such as sheep shearing, aerial agricultural services, harvesting or forest protection.\n\n18. Mining\n\nInclude:\n\n-   lessees engaged in mineral exploration, in the provision of services to mining or mineral exploration, and mining enterprises under development.\n\n19. Manufacturing\n\nInclude:\n\n-   lessees engaged in manufacturing products, where ‘manufacturing is related to the physical or chemical transformation of materials or components into new products’.\n\n20. Construction\n\nInclude:\n\n-   lessees engaged in special trade construction such as plumbing, earthmoving and dredging, painting, etc.\n\n21. Wholesale trade\n\nInclude:\n\n-   lessees engaged in the resale of new or used goods to businesses or to institutional (including Government) users.\n\n22. Retail trade\n\nInclude:\n\n-   lessees engaged in the resale of goods to final consumers for personal or household consumption; and\n-   lessees engaged in reselling their own goods by auction.\n\n23. Transport and storage\n\nInclude:\n\n-   lessees engaged in providing terminal and storage facilities; and\n-   lessees engaged in services related to transport, booking, travel, forwarding, materials handling, etc.\n\n24. Finance and insurance\n\nInclude:\n\n-   lessees engaged in the provision of finance, investments in financial assets and in providing services to lenders, borrowers and investors; and\n-   lessees engaged in the provision of insurance and superannuation, and in providing services to insurances.\n\n25. Property and business services\n\nInclude:\n\n-   lessees engaged in valuing, purchasing, selling, renting, leasing or managing real estate;\n-   lessees engaged in developing or subdividing land;\n-   lessees engaged in scientific research and meteorological service;\n-   lessees engaged in providing technical, legal, accounting and other business services; and\n-   lessees engaged in renting and hiring equipment (except cars, trucks and other transport equipment).\n\n26. Cultural, recreational, personal and other services\n\nInclude:\n\n-   lessees engaged in providing entertainment, recreational, library, museum, accommodation and catering services;\n-   lessees engaged in providing personal services such as laundries, hairdressing, photography and funerals;\n-   private households employing staff; and\n-   lessees engaged in public order and safety services (such as police, prison and fire-brigade).\n\n27. Government administration and defence\n\nInclude:\n\n-   lessees engaged in Federal, State and Local government enterprises that undertake public administration and regulatory activities;\n-   judicial authorities and commissions; and\n-   Army, Navy and Air Force defence establishments.\n\n28. Health and community services\n\nInclude:\n\n-   lessees engaged in providing health, welfare and employment services; and\n-   certain non-profit organisations such as religious organisations, and business, professional and labour organisations, political parties and associations formed to promote community or sectional aims.\n\n29. Other industries\n\nInclude:\n\n-   lessees not elsewhere classified, such as those involved in the production or distribution of gas or electricity, the storage or supply of water, and the provision of education and communication services.\n\n30. Total\n\nThe Total equals the sum of questions 17 to 29. The total of Question 30 should equal Question 15.\n\nPart C: Comments\n\n31. 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.","sortOrder":28}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2383},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope as a reporting standard for lease finance data collection. While it replaces a previous 'old reporting standard' under transitional provisions, the fundamental purpose—requiring ADIs to report lease finance commitments to APRA—remains unchanged."},"complexity_factors":["References to external accounting standards (AASB 121, AASB 139) and prudential standards (APS 120) requiring cross-disciplinary knowledge","Eight separate state/territory-specific forms (ARF 393.0.1 through 393.0.8) with identical structures but separate submission requirements","Dual reporting bases requiring different consolidation treatments (domestic books vs licensed ADI) depending on institution type","Detailed ADI classification system with 9 defined categories and fallback rules for unlisted institutions based on business name usage","Complex securitisation deconsolidation principles requiring assessment of 'clean sale and separation' requirements","Extensive inclusion/exclusion rules across 13 asset categories and 13 industry classifications (ANZSIC)","Transitional provisions creating parallel reporting obligations during standard replacement periods","Foreign currency translation rules with separate treatments for monetary items, non-monetary items, and hedging instruments"],"plain_english_summary":"This standard requires most authorised deposit-taking institutions (banks, foreign bank branches, building societies and credit unions) to report monthly details of lease finance activity to APRA. Reports cover new lease commitments, asset types and borrower industries, submitted electronically or on signed paper forms within 10 business days. APRA (and agencies like the RBA and ABS) use the data for prudential supervision, economic policy and national statistics, so it affects ADI reporting compliance and risk monitoring."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The instrument replaces an earlier reporting standard but, on its face, retains the same core scope: requiring ADIs to report lease‑finance data to APRA and specifying forms, timing and submission/authorisation methods. Transitional provisions require use of the old standard for certain periods, and APRA may make minor, non‑substantive form changes (para 14; paras 12–13), but the text does not assert a material expansion or narrowing of which entities or activities are in scope."},"complexity_factors":["Regular monthly reporting with a tight 10 business day deadline increases operational and timetable burden on reporters (paras 6, 8).","APRA discretion to change reporting frequency for particular ADIs or grant extensions creates regulatory uncertainty and bespoke compliance requirements (para 7, para 9).","Different reporting bases depending on ADI classification (domestic books vs licensed ADI) requires mapping of reporting units and systems changes (paras 3–4; paras 15–17).","State‑by‑state forms (ARF 393.0.1–.8) multiply data collection tasks and require consistent allocation of activity to jurisdictions (Objective; Instruction Guide).","Technical accounting and valuation rules must be applied (AASB 121 and AASB 139 referenced for currency and derivatives; valuation methods detailed) increasing specialist accounting workload (Unit of measurement; Basis of preparation; Valuation sections).","Securitisation deconsolidation principle and APRA ‘clean sale and separation’ rules require treatment of SPVs as independent for reporting unless separation conditions fail, adding consolidation judgment (Instruction Guide; APS 120 references).","Authorisation controls require digital certificates for electronic submissions or CEO/CFO signatures for paper forms, imposing IT/security and governance costs (paras 10–11).","APRA may make minor variations to forms and instructions without changing substantive requirements, creating an ongoing change‑management obligation (paras 12–13).","Detailed classification lists (large ADI list and ANZSIC industry categories) force administrative mapping and reconciliation to internal systems (ADI list; Part B industry instructions).","Transitional reporting obligations (report under the old standard for some periods) create short‑term dual‑reporting and record‑keeping costs (para 14)."],"plain_english_summary":"This reporting standard requires most authorised deposit‑taking institutions to submit monthly, state‑by‑state lease‑finance data to APRA using Forms ARF 393.0.1–.8, due 10 business days after each calendar month. It sets who must report and on what basis, permits electronic (D2A) or paper submissions with authorised digital/officer signatures, and allows APRA to vary forms or reporting frequency. APRA uses the information for prudential supervision and may share it with the Reserve Bank of Australia and the ABS."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2006-reporting-standar/documents"}}