Reporting Standard ARS 396.0 (2005)
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument requires all authorised deposit‑taking institutions (ADIs) to report, generally each year, to APRA about their service delivery channels in Australia — for example branches, ATMs and other face‑to‑face or electronic outlets. APRA says it will use the data for prudential supervision and may share it with the Reserve Bank and the ABS. The measure imposes specific submission, authorisation and timing rules on ADI boards and officers and separates reporting bases for different ADI types.
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Direct links to the current provisions in Financial Sector (Collection of Data) determination No. 103 of 2005 - Reporting Standard ARS 396.0 (2005) - Points of Presence.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, to report to APRA, generally on an annual basis, in relation to the type and locality of service delivery channels within Australia.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) locally-incorporated bank;
(b) locally-incorporated special service provider; or
(c) foreign ADI (other than a specialist credit card institution)
must provide APRA with the information required by Form ARF 396.0 on a domestic books basis for each reporting period.
(a) a locally-incorporated credit union;
(b) a locally-incorporated building society;
(c) a specialist credit card institution (whether locally-incorporated or not); or
(d) Cairns Penny Savings & Loans Limited
must provide APRA with the information required by Form ARF 396.0 on a licensed ADI basis for each reporting period.
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
Reporting periods and due dates
Subject to paragraph 7, an ADI must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI.
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:
(a) the particular circumstances of the ADI;
(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.
The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.
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.
All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
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.
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:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).
(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
(b) the instructions to a form, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
15.16.In this reporting standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
foreign ADI means an ADI that is not incorporated in Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
special service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
16.17.If an ADI is not in the ADI list, then:
(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;
(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;
(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated credit union for the purposes of this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, a locally-incorporated special service provider or a specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).
Interpretation - other definitions
18.19.In this reporting standard:
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal 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.
reporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.
The ADI list
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, to report to APRA, generally on an annual basis, in relation to the type and locality of service delivery channels within Australia.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) locally-incorporated bank;
(b) locally-incorporated special service provider; or
(c) foreign ADI (other than a specialist credit card institution)
must provide APRA with the information required by Form ARF 396.0 on a domestic books basis for each reporting period.
(a) a locally-incorporated credit union;
(b) a locally-incorporated building society;
(c) a specialist credit card institution (whether locally-incorporated or not); or
(d) Cairns Penny Savings & Loans Limited
must provide APRA with the information required by Form ARF 396.0 on a licensed ADI basis for each reporting period.
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
Reporting periods and due dates
Subject to paragraph 7, an ADI must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI.
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:
(a) the particular circumstances of the ADI;
(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.
The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.
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.
All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
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.
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:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).
(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
(b) the instructions to a form, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
15.16.In this reporting standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
foreign ADI means an ADI that is not incorporated in Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
special service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
16.17.If an ADI is not in the ADI list, then:
(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;
(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;
(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated credit union for the purposes of this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, a locally-incorporated special service provider or a specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).
Interpretation - other definitions
18.19.In this reporting standard:
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal 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.
reporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, to report to APRA, generally on an annual basis, in relation to the type and locality of service delivery channels within Australia.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) locally-incorporated bank;
(b) locally-incorporated special service provider; or
(c) foreign ADI (other than a specialist credit card institution)
must provide APRA with the information required by Form ARF 396.0 on a domestic books basis for each reporting period.
(a) a locally-incorporated credit union;
(b) a locally-incorporated building society;
(c) a specialist credit card institution (whether locally-incorporated or not); or
(d) Cairns Penny Savings & Loans Limited
must provide APRA with the information required by Form ARF 396.0 on a licensed ADI basis for each reporting period.
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
Reporting periods and due dates
Subject to paragraph 7, an ADI must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI.
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:
(a) the particular circumstances of the ADI;
(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.
The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.
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.
All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
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.
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:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).
(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
(b) the instructions to a form, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
15.16.In this reporting standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
foreign ADI means an ADI that is not incorporated in Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
special service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
16.17.If an ADI is not in the ADI list, then:
(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;
(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;
(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated credit union for the purposes of this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, a locally-incorporated special service provider or a specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).
Interpretation - other definitions
18.19.In this reporting standard:
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal 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.
reporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.
The ADI list
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
Foreign-owned SCCIs
Locally Incorporated SCCIs
These companies are run by industry bodies and provide services (e.g. payments clearing) to member building societies and credit unions.
One ADI that provides general banking services which does not fall into the other categories.
This form collects information about the type and locality of service delivery channels, or “points of presence” for Authorised Deposit-taking Institutions (ADIs), within Australia. This form requires full disclosure of face-to-face services and electronic service points (excluding EFTPOS/EFTPOB).
ADIs need to segment their service channels into types of outlet. A description of the minimum services available to customers at each outlet must be provided. The form does not mandate the way that institutions segment their service outlets.
General directions and notes
Reporting entity
The Points of Presence form is to be completed by all locally incorporated banks, Foreign ADIs and Special Service Providers on a Domestic Books basis.
The Points of Presence form should be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Specialist Credit Card Institutions (SCCIs) on a licensed ADI basis. Specialist Credit Card Institutions (SCCIs) that operate as branches in Australia are required to complete this form for the Australian branch only.
This refers to the operations of the reporting ADI on a stand-alone basis.
Reporting period
The form is to be completed for the period ending 30 June each financial year. Locally incorporated banks, Foreign ADIs, Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Specialist Credit Card Institutions (SCCIs) are required to submit the completed return within 20 business days of the reporting period.
Specific instructions
Section A: Service channel type
To specify the service channel type, ADIs should provide the name of each service channel type using their own accepted internal naming conventions. Some examples of the types of service channels your institution could report include: Branch, Agency, ATM, EFTPOS, Head Office, Mobile Lenders. A separate form should be completed for each type of service or distribution outlet.
A textual description of the service channel should be included within the text box and should be as complete as possible.
For face-to-face services, the description should address each of the following areas:
Does the POP provide cash/cheque deposit and cash withdrawal services for personal and small business customers?
Does the POP provide cash/cheque deposit and cash withdrawal services for personal customers only?
Does the POP provide direct access to other financial services?
Are non - financial services provided by the POP?
Is the POP located in the ADIs premises?
Do other businesses operate out of the same premises?
Do ADI employees staff the POP?
Do any of the POPs in this class of service outlet provide access to financial services on a part time basis?
If the answer to (8) is YES – then the basis on which the services are made available should be described (e.g: “Branches indicated as “Part Time” are staffed at least 7.5 hours each week”)
Meets minimum branch requirements
ADIs will need to declare whether or not the service channel type meets the definition of a ‘branch’ as described below. If it does the box for “Meets minimum branch requirements” question should be marked with Y.
To be considered a branch, the following minimum face-to-face services must all be provided.
A branch:
The last dot point above need not mean that a financial adviser or business credit manager be available in the branch - the staff of the branch may simply act as a referral point for customers interested in these kinds of services.
If a service channel does not meet the minimum branch requirements, you are required to select which of the following categories it falls into: “Other face-to-face”, “Electronic” or “Other”.
“Other face-to-face” includes service channels that provide face-to-face services but do not meet the minimum branch requirements, such as, Agencies, Mobile Lenders, Head Offices etc.
Service channels falling into the “Electronic” category may include ATMs, EFTPOS & RediPOS etc.
The “Other” category may include service channels such as Merchant/Investment Bank Offices, Internet/Telephone Banking.
Uniformity and reporting electronic service channels
ADIs are required to report information about their Automatic Teller Machines and Cash Dispensers. The reporting of other forms of electronic service channels, while encouraged, is not mandatory.
Please report these services using the three generally accepted classes of electronic service points:
Automatic Teller Machines (ATMs) and Cash Dispensers (CDs)
Terminal allowing an authorised cardholder to withdraw cash from either a cheque/savings or credit account. Where the terminal is an ATM, it will also provide access to a varying range of other services such as balance inquiry, transfer of funds and acceptance of deposits. Authorisation is via a PIN. Access is unassisted and may be 24 hours/day, depending on the terminal’s location.
The reporting of ATMs within the Points of Presence form should be done in the following manner:
EFTPOS (Electronic Funds Transfer at Point of Sale) terminal
Terminal located at a retail outlet which enables an authorised cardholder to purchase goods and services using either deposit or credit funds and may also enable cash withdrawals using deposit funds. Authorisation is via a PIN for deposit funds and a verified signature for credit funds. Access is with the assistance of the retailer and is therefore restricted to the operating hours of the retail outlet.
All ADIs must report their own terminals.
For non-ADI owned terminals. The party or ADI which is responsible for key management of the terminal is responsible for recording the terminal on this form. Provision of key management involves securing the transaction message at the point of capture. This would also include switching the transaction. For example, a third party who owns the terminal and has an ADI ‘driving’ the transactions, the ADI is to report these terminals (a non-ADI third party that owns the terminal and ‘drives’ the transactions will report to the Reserve Bank).
EFTPOB (Electronic Funds Transfer at Point of Banking) terminal
Terminal located at a retail outlet which enables an authorised cardholder to withdraw cash from a cheque/savings or credit account and also provides access to a varying range of other services such as balance inquiry, transfer of funds and acceptance of deposits. Authorisation is via a PIN. Access is with the assistance of the retailer and is therefore restricted to the operating hours of the retail outlet. GiroPost terminals are not to be included in this category – please report them separately.
All ADIs report their own terminals.
For non-ADI owned terminals. The party or ADI which is responsible for key management of the terminal is responsible for recording the terminal on this form. Provision of key management involves securing the transaction message at the point of capture. This would also include switching the transaction. For example, a third party who owns the terminal and has an ADI ‘driving’ the transactions, the ADI is to report these terminals (a non-ADI third party that owns the terminal and ‘drives’ the transactions will report to the Reserve Bank).
Credit Authorised Transfer (CAT)/CAT with Merchant Data CAPture (CAT/CAP)
Terminal located at a retail outlet which enables an authorised cardholder to purchase goods and services using credit funds. Authorisation is via a signature. The CAT/CAP terminal does not require a paper voucher because CAP functionality allows for electronic capture and transfer of the transaction details. Access is with the assistance of the retailer and is therefore restricted to the operating hours of the retail outlet.
Giropost
In an endeavor to ensure consistent reporting of Giropost outlets, APRA will obtain this information directly from Australia Post for outlets that perform personal banking.
In the case where the ADI offers services to business customers, in addition to personal, via a Giropost outlet, this will need to be reported as a separate service channel. A description of the services provided in addition to locality needs to be listed within the table.
Two further boxes have been added to the form in order to facilitate the presentation of information upon release to the general public. The boxes relate to ‘Provides over the counter cash transactions’. If such services are provided, then the reporting institution must indicate whether these services are available to business customers and/or personal customers.
Section B: Location of service channel
Locality disclosure
For each class of service, report (1) the town or suburb where the service is physically located, (2) the postcode and (3) state/territory location. In column (4) report the total number of instances of the provision of that service in that location. Please ensure that the spelling of localities is accurate. If unsure of the spelling of a locality, please visit www.ga.gov.au where a search can be done on all localities within Australia. It should be noted that this segmentation is mandatory for all physical delivery channels other than EFTPOS/EFTPOB.
Part time indicator
Next to the total number of service points in each locality, column (5), please indicate the number of these service points that operate on a part time basis. Where a part time indicator is utilised, please describe the times of normal operation during which these service points operate within the “Description of service channel” box that is used to describe the services available at the particular service channel. ADIs may, if they prefer, provide a separate disclosure of their part time service points. In this situation, the number of service points disclosed by locality would always match the number of part time service points.
Note on References to Accounting Standards
This Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.
Where you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.
Accordingly, the new AASB standards for 2005 are not to be applied.
Similarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires all authorised deposit-taking institutions (ADIs), including foreign ADIs operating in Australia through branch operations, to report to APRA, generally on an annual basis, in relation to the type and locality of service delivery channels within Australia.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(a) locally-incorporated bank;
(b) locally-incorporated special service provider; or
(c) foreign ADI (other than a specialist credit card institution)
must provide APRA with the information required by Form ARF 396.0 on a domestic books basis for each reporting period.
(a) a locally-incorporated credit union;
(b) a locally-incorporated building society;
(c) a specialist credit card institution (whether locally-incorporated or not); or
(d) Cairns Penny Savings & Loans Limited
must provide APRA with the information required by Form ARF 396.0 on a licensed ADI basis for each reporting period.
(a) in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application; or
(b) manually completed on paper, which must be faxed or mailed to APRA’s head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
Reporting periods and due dates
Subject to paragraph 7, an ADI must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI.
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:
(a) the particular circumstances of the ADI;
(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.
The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.
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.
All information provided by an ADI under this reporting standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
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.
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:
(a) the Principal Executive Officer of the ADI; or
(b) the Chief Financial Officer of the ADI (whatever his or her official title may be).
(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
(b) the instructions to a form, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
Interpretation - classifications of ADIs
15.16.In this reporting standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
ADI list means the attached ADI list.
building society means an ADI whose name appears under the heading ‘Building Societies’ in the ADI list.
credit union means an ADI whose name appears under the heading ‘Credit Unions’ in the ADI list.
foreign ADI means an ADI that is not incorporated in Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
special service provider means an ADI whose name appears under the heading ‘Other ADIs’ in the ADI list (other than Cairns Penny Savings & Loans Limited).
specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.
16.17.If an ADI is not in the ADI list, then:
(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard;
(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;
(c) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated credit union for the purposes of this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank, locally-incorporated building society, locally-incorporated credit union, a locally-incorporated special service provider or a specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 16 or 17, it comes within a different classification).
Interpretation - other definitions
18.19.In this reporting standard:
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays
Principal 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.
reporting period means a reporting period under paragraph 6 or, if applicable, paragraph 7.
The ADI list
This is an opening excerpt, not the complete document.