Financial Sector (Collection of Data) determination No. 67 of 2005 - Reporting Standard ARS 112.2 (2005) - Capital Adequacy - Off Balance Sheet Business
Objective of this reporting standardObjective of this reporting standard
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Objective of this reporting standard
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 a quarterly basis, in relation to their capital adequacy.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
- the versions of Form ARF 112.2 Capital Adequacy – Off-Balance Sheet Business (Form ARF 112.2) designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this reporting standard); and
- Prudential Standard APS 112 Capital Adequacy: Credit Risk and associated guidance notes.