Minor alterations to forms and instructions

APRA may make minor variations to:

(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 clarify their application to the form

without changing any substantive requirement in the form or instructions.

If APRA makes such a variation it must notify an affected ADI in writing.

Transitional

If a reporting period of a relevant ADI ended on 30 June 2005, or ends after that date, the ADI must report under this reporting standard in respect of that reporting period.

Interpretation - classifications of ADIs

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.

Monetary Aggregates Reporter means a relevant ADI in respect of which:

(a) APRA has made a determination in writing that the ADI has had assets of more than $50 million for at least three consecutive quarters immediately preceding the determination and has notified the ADI of that determination; and

(b) APRA has not revoked the determination on the ground that, after the making the determination, the value of the ADI’s assets has fallen significantly below $50 million.

relevant ADI means an ADI covered by paragraph 2 of this reporting standard.

specialist credit card institution means an ADI whose name appears under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.

If an ADI is not listed in the ADI list, then:

(a) if the ADI assumes or uses the expression ‘building society’ in relation to its financial business, it is taken to be a building society for the purposes of reporting this reporting standard;

(b) if the ADI assumes or uses the expression ‘credit union’, ‘credit society’ or ‘credit co-operative’ in relation to its financial business, it is taken to be a credit union for the purposes of this reporting standard; and

(c) 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 be a specialist credit card institution for the purposes of this reporting standard.

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Minor alterations to forms and instructions