Banking (Statistics) Regulations 1989
5Statements of profit and loss
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5 Statements of profit and loss
(1) For the purposes of paragraph 51 (1) (a) of the Act, an ADI, except a foreign ADI, must prepare a statement of profit and loss in accordance with the form in Schedule 2 in respect of each year.
(2) The statement of profit and loss:
(a) is to be prepared for the period ending at the close of business on the ADI’s accounting day for that year; and
(b) is to be given to APRA no later than 6 months after that accounting day.