Australian Prudential Regulation Authority Supervisory Levies Determination 2021
3‑3 ADI’s levy base3‑3 ADI’s levy base
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3‑3 ADI’s levy base
(1) For paragraph 7(3)(d) of the Act, an ADI’s levy base is to be worked out using this section. (2) For subsection 7(5) of the Act, the day as at which the levy base is to be worked out is the valuation day for the ADI. (3) The levy base is the value of the ADI’s assets, as at the valuation day, worked out in the same way as the information required by: (a) if Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position applies to the ADI for a reporting period that ends on or includes the valuation day—item 13 (Total assets including intra‑group assets) in Section A of Form ARF 720.0A: ABS/RBA Statement of Financial Position (Standard), or of Form ARF720.B: ABS/RBA Statement of Financial Position (Reduced), as applicable, in that Reporting Standard; or (b) otherwise—item 11 (Total assets) in Section A of Form ARF 323.0 in Reporting Standard ARS 323.0 Statement of Financial Position (Licensed ADI); would be worked out for a reporting period ending on the valuation day.