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Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI).
If the Credit Union, Building Society or SCCI is a Monetary Aggregates Reporter (broadly, it has total assets greater than or equal to $50 million), this form is to be completed as at the last day of the reporting month. The completed form must be submitted to APRA within 10 business days after the end of the relevant reporting month. In addition, this form is also to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.
If the Credit Union or Building Society or Cairns Penny Savings & Loans Limited or SCCI is not a Monetary Aggregates Reporter, this form is to be completed as at the last day of the stated reporting quarter (i.e. September, December, March and June). The completed form must be submitted to APRA within 15 business days after the end of the relevant reporting quarter.