Reporting Standard ARS 210.0 (2005)
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This reporting standard requires building societies, credit unions and Cairns Penny (and any special service provider APRA designates) to submit, normally quarterly, a Statement of High Quality Liquid Assets (using Form ARF 210.0) so APRA can calculate their HQLA ratio under Prudential Standard APS 210. It sets filing methods, deadlines, auditor review and officer authorisation requirements, and allows APRA to change frequency or make minor form corrections. The data is used for prudential supervision and may be shared with the RBA and ABS.
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Direct links to the current provisions in Financial Sector (Collection of Data) determination No. 70 of 2005 - Reporting Standard ARS 210.0 (2005) - Statement of High Quality Liquid Assets Calculation.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
Application and commencement
(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 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the 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 15 days after the end of the reporting period to which the information 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.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
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.
Authorisation
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:
Accounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.
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.
relevant ADI means:
(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and
(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).
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).
16.17.If an ADI is not 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 this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider 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 5 or, if applicable, paragraph 6.
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). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
Application and commencement
(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 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the 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 15 days after the end of the reporting period to which the information 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.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
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.
Authorisation
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:
Accounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.
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.
relevant ADI means:
(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and
(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).
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).
16.17.If an ADI is not 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 this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider 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 5 or, if applicable, paragraph 6.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
Application and commencement
(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 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the 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 15 days after the end of the reporting period to which the information 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.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
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.
Authorisation
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:
Accounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.
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.
relevant ADI means:
(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and
(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).
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).
16.17.If an ADI is not 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 this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider 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 5 or, if applicable, paragraph 6.
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 refers to the operations of the reporting ADI on a stand-alone basis.
The form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.
Unit of measurement
Special Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.
The general requirements of AASB 1012 for translation are:
Monetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.
Monetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:
Institutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.
Any references to term to maturity in this form refer to residual term to maturity.
Basis of preparation
The nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.
In completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:
If additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.
Reporting Form ARF 210.0
Statement of High Quality Liquid Assets Calculation
Instruction Guide
This instruction guide is designed to assist ADIs in the completion of the form ‘Statement of High Quality Liquid Assets’ in accordance with the requirements of Prudential Standard APS 210 Liquidity. Information on this form will be used by APRA to obtain a liquidity profile of the reporting ADI and to calculate the ADI’s compliance with the minimum liquidity holding required by Prudential Standard APS 210 Liquidity.
Minimum liquidity requirements
The minimum liquidity requirement applicable for an ADI is calculated in accordance with Prudential Standard APS 210 Liquidity.
General directions and notes
Reporting entity
The Statement of High Quality Liquid Assets Calculation form is to be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers[1] on a Licensed ADI basis.
This refers to the operations of the reporting ADI on a stand-alone basis.
The form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.
Unit of measurement
Special Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.
The general requirements of AASB 1012 for translation are:
Monetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.
Monetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:
Institutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.
Any references to term to maturity in this form refer to residual term to maturity.
Basis of preparation
The nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.
In completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:
If additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.
Specific instructions
1.1. Notes and coins
Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.
1.2. Settlement funds due from clearing houses
1.3. Settlement funds due from financial institutions
1.4. Total eligible cash and liquid assets
Represents the sum of items 1.1 – 1.3.
2.1. Deposits on a call basis [Prudential Standard APS 210 Liquidity paragraph 12(d)]:
(a) Banks
Report the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
(b) Other ADIs
Report the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
2.2 Total deposits/funds invested on a call basis
Represents the sum of items disclosed under point 2.1.
Eligible collateral for Reserve Bank market operations
The Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.
A full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s website, and any future additions to the list of eligible securities will be notified on those pages.
The Bank will accept:
Supranational organisations whose securities the RBA will accept as repo collateral:
Securities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).
Bank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least "investment grade". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.
To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.
Deposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.
Other securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA
Represents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.
Note: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.
8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]. Disclose this in relation to the following:
(a) Banks
Report the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.2 Total deposits/funds placed by other ADIs on a call basis.
Represents the sum of items disclosed under point 8.1(a) and 8.1(b).
8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]
(a) Banks
Report the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.4 Total other deposits placed by other ADIs not on a call basis
Represents the sum of items disclosed under point 8.3(a) and 8.3(b).
8.5 Total placements by other ADIs (ie 8.2 + 8.4)
Represents the sum of items disclosed under point 8.2 and 8.4.
8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.
This item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.
Represents items 7, minus item 8.5 plus item 8.6.
Note: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.
Liabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.
Disclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).
Disclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.
Disclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).
This amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.
This amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.
Represents items11 plus 12 less items 13 and 14.
For the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.
Note: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.
Do not include standbys which the reporting ADI has in place to support its operations.
Note: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.
Represents the sum of items disclosed in item 16.
Represents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.
Represents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.
Report the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.
Report the ADI’s lowest HQLA ratio maintained during the reporting period.
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.
Reporting Form ARF 210.0
Statement of High Quality Liquid Assets Calculation
Instruction Guide
This instruction guide is designed to assist ADIs in the completion of the form ‘Statement of High Quality Liquid Assets’ in accordance with the requirements of Prudential Standard APS 210 Liquidity. Information on this form will be used by APRA to obtain a liquidity profile of the reporting ADI and to calculate the ADI’s compliance with the minimum liquidity holding required by Prudential Standard APS 210 Liquidity.
Minimum liquidity requirements
The minimum liquidity requirement applicable for an ADI is calculated in accordance with Prudential Standard APS 210 Liquidity.
General directions and notes
Reporting entity
The Statement of High Quality Liquid Assets Calculation form is to be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Special Service Providers[1] on a Licensed ADI basis.
This refers to the operations of the reporting ADI on a stand-alone basis.
The form is to be completed as at the last day of the stated reporting quarter. Special Service Providers, Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies should submit the completed form to APRA within 15 business days after the end of the relevant reporting quarter.
Unit of measurement
Special Service Providers, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 1012 ‘Foreign Currency Translation’.
The general requirements of AASB 1012 for translation are:
Monetary items are defined to mean money held and assets and liabilities that are to be received or paid in fixed or determinable amounts of money.
Monetary items arising under foreign currency derivative contracts at the reporting date must be translated as follows:
Institutions are not to net asset and liability items in relation to disclosure of data required in this form unless specifically stated/instructed.
Any references to term to maturity in this form refer to residual term to maturity.
Basis of preparation
The nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business. Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.
In completing this form unless otherwise specifically stated by Prudential Standard APS 210 Liquidity, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 Statement of Financial Position (Licensed ADI) and ARF 112.2 Capital Adequacy – Off Balance Sheet Business, specifically in regard to the:
If additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.
Specific instructions
1.1. Notes and coins
Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.
1.2. Settlement funds due from clearing houses
1.3. Settlement funds due from financial institutions
1.4. Total eligible cash and liquid assets
Represents the sum of items 1.1 – 1.3.
2.1. Deposits on a call basis [Prudential Standard APS 210 Liquidity paragraph 12(d)]:
(a) Banks
Report the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
(b) Other ADIs
Report the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
2.2 Total deposits/funds invested on a call basis
Represents the sum of items disclosed under point 2.1.
Eligible collateral for Reserve Bank market operations
The Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.
A full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s website, and any future additions to the list of eligible securities will be notified on those pages.
The Bank will accept:
Supranational organisations whose securities the RBA will accept as repo collateral:
Securities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).
Bank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least "investment grade". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.
To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.
Deposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.
Other securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA
Represents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.
Note: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.
8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]. Disclose this in relation to the following:
(a) Banks
Report the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.2 Total deposits/funds placed by other ADIs on a call basis.
Represents the sum of items disclosed under point 8.1(a) and 8.1(b).
8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]
(a) Banks
Report the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.4 Total other deposits placed by other ADIs not on a call basis
Represents the sum of items disclosed under point 8.3(a) and 8.3(b).
8.5 Total placements by other ADIs (ie 8.2 + 8.4)
Represents the sum of items disclosed under point 8.2 and 8.4.
8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.
This item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.
Represents items 7, minus item 8.5 plus item 8.6.
Note: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.
Liabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.
Disclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).
Disclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.
Disclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).
This amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.
This amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.
Represents items11 plus 12 less items 13 and 14.
For the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.
Note: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.
Do not include standbys which the reporting ADI has in place to support its operations.
Note: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.
Represents the sum of items disclosed in item 16.
Represents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.
Represents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.
Report the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.
Report the ADI’s lowest HQLA ratio maintained during the reporting period.
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.
1.1. Notes and coins
Include Australian and foreign currency notes and coins of the reporting entity. Notes and coins in transit between any branches or offices and cash floats in ATMs of the reporting entity should be reported.
1.2. Settlement funds due from clearing houses
1.3. Settlement funds due from financial institutions
1.4. Total eligible cash and liquid assets
Represents the sum of items 1.1 – 1.3.
2.1. Deposits on a call basis [Prudential Standard APS 210 Liquidity paragraph 12(d)]:
(a) Banks
Report the amount of deposits/money market loans placed with banks on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
(b) Other ADIs
Report the amount of deposits/money market loans placed with other ADIs on a call, 11am or 24 hours basis. To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the funds must be free from encumbrances.
2.2 Total deposits/funds invested on a call basis
Represents the sum of items disclosed under point 2.1.
Eligible collateral for Reserve Bank market operations
The Reserve Bank announced on 7 June (Media Release 2001-12) the decision to expand the range of securities it will accept as collateral in its domestic market operations, including Australian dollar securities from a broader range of supranational institutions.
A full list of the supranational organisations whose securities are currently accepted by the Reserve Bank is provided below. A detailed list of the securities accepted is published in the electronic media (Reuters RBA35, Dow Jones 1595 and Bloomberg RBA14) and on the RBA’s website, and any future additions to the list of eligible securities will be notified on those pages.
The Bank will accept:
Supranational organisations whose securities the RBA will accept as repo collateral:
Securities that are already subject to repurchase or resale agreements should not be included in this section (i.e. Securities purchased under agreements to resell and Securities sold under agreements to repurchase).
Bank bills and CD's eligible for inclusion as HQLA are securities issued by an ADI counterparties that are rated at least "investment grade". Refer to Guidance Note AGN 113.3 The Standard Method Table 1 “Credit rating agencies and investment grade ratings” for further information. Do not include Bank Bonds, Floating Rate Notes (FRN's) or TCD's.
To qualify as “high quality liquid assets” in accordance with Prudential Standard APS 210 Liquidity the securities must also be free from encumbrances.
Deposits invested on other than a call basis (ie term deposits) will qualify for HQLA only if the deposits are free from encumbrances and the ADI has written confirmation that the deposit is convertible into cash within a maximum of two business days. Where break costs will be applied to redeem term deposits within 2 business days, the deposits must be shown net of the break costs.
Other securities must have prior approval from APRA to be included in HQLA. All investments included in HQLA must be unencumbered, except where approved for a prudential purpose by APRA
Represents the total of the following items 1.4; 2.2; 3.5; 4.3; 5.2; 6.3.
Note: In the calculation of HQLA as required by Prudential Standard APS 210 Liquidity, HQLA Deposits received from other ADI's must be netted against HQLA where such deposits are included in HQLA ratios being reported to APRA. Netting extends across ADI's and is not on a bilateral basis only.
8.1 HQLA deposits on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]. Disclose this in relation to the following:
(a) Banks
Report the amount of deposits/money market loans placed with the reporting ADI by banks on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits/money market loans placed with the reporting ADI by other ADIs (other than banks) on a call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.2 Total deposits/funds placed by other ADIs on a call basis.
Represents the sum of items disclosed under point 8.1(a) and 8.1(b).
8.3 Other deposits not on a call basis placed with the reporting ADI by other ADI's [Prudential Standard APS 210 Liquidity paragraph 12(d)]
(a) Banks
Report the amount of deposits placed with the reporting ADI by banks on a basis other than at call, 11am or 24 hours, that are withdrawable/convertible into cash within 2 business days.
(b) Other ADIs
Report the amount of deposits placed with the reporting ADI by other ADIs (other than banks) on a basis other than at call, 11am or 24 hours basis that are withdrawable/convertible into cash within 2 business days.
8.4 Total other deposits placed by other ADIs not on a call basis
Represents the sum of items disclosed under point 8.3(a) and 8.3(b).
8.5 Total placements by other ADIs (ie 8.2 + 8.4)
Represents the sum of items disclosed under point 8.2 and 8.4.
8.6 HQLA placements by other ADIs in excess of HQLA deposits of the reporting ADI.
This item represents the value of item disclosed under point 8.5, less the sum of items 2.2 + 5.2. Note, this item can not be less than zero. Accordingly if the result is less than zero, zero will be displayed.
Represents items 7, minus item 8.5 plus item 8.6.
Note: Item 8.6 is added back to item 7 (Total HQLA) as ‘Total placements by other ADIs’ is only deducted from the reporting ADIs HQLA, up to the level of reporting ADIs HQLA with other ADIs.
Liabilities for the purpose of Prudential Standard APS 210 Liquidity is defined as Total Liabilities plus the value of ‘Total Shareholders Equity’, plus irrevocable commitments less eligible capital base defined in accordance with Prudential Standard APS 111 Capital Adequacy: Measurement of Capital. The following items facilitate the calculation of adjusted total liabilities base for the purpose of calculating HQLA.
Disclose the figure for “Total Liabilities” per ARF 323.0 Statement of Financial Position (Licensed ADI).
Disclose the figure for ‘Total Shareholders’ Equity’ per ARF 323.0 Statement of Financial Position.
Disclose the figure for the ‘Total Capital Base’ per the form ARF 110.0 Capital Adequacy (Licensed ADI).
This amount must not be negative. Ie if the value is less than zero, then zero is to be disclosed in this field.
This amount needs to be deducted from the Liability base of the reporting ADIs, as it this value has been deducted from the reporting ADIs HQLA.
Represents items11 plus 12 less items 13 and 14.
For the interpretation of the items listed refer to the form and instructions for form ARF 112.2 Capital Adequacy – Off Balance Sheet Business.
Note: Undrawn formal standby facilities and Credit lines in this contexts, refers to standbys which the ADI has committed to provide to it’s customers and APRA's approved industry support arrangements only.
Do not include standbys which the reporting ADI has in place to support its operations.
Note: For the off-balance sheet category titled – “Balances available for redraw under redraw facilities of term loans”, only include those balances where the ADI has irrevocably committed to providing the redraw to the customer.
Represents the sum of items disclosed in item 16.
Represents the liability base per item 15 increased for the total off balance sheet irrevocable commitments disclosed in item 17.
Represents item 9 divided by item 18. Per Prudential Standard APS 210 Liquidity ADI’s must maintain a minimum HQLA at all times.
Report the ADI’s minimum targeted HQLA ratio as contained in its Liquidity Management Strategy.
Report the ADI’s lowest HQLA ratio maintained during the reporting period.
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). Under this reporting standard, an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited must report to APRA, generally on a quarterly basis, in relation to their high quality liquid assets calculation. A special service provider may also be required report, but only if APRA has determined that it is a relevant ADI for the purposes of this reporting standard.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
Application and commencement
(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 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the 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 15 days after the end of the reporting period to which the information 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.
The information provided by an ADI under this reporting standard must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurances Standards Board of the Australian Accounting Research Foundation, provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.
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.
Authorisation
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:
Accounting Standard AASB 1024 means the accounting standard so designated made by the Australian Accounting Standards Board, being the accounting standard that applied in respect of reporting periods (within the meaning of the accounting standard) commencing immediately before 1 January 2005.
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.
relevant ADI means:
(a) an ADI that is a building society, credit union or Cairns Penny Savings & Loans Limited Ltd; and
(b) an ADI that is a special service provider, if APRA has determined in writing that this reporting standard (or has previously determined that Reporting Standard ARS 210.0) should apply to the special service provider (having regard to the particular circumstances of the special service provider and whether it is necessary or desirable to obtain the information required by this reporting standard for the purposes of the prudential regulation of the special service provider or to meet the requirements for data of the Reserve Bank of Australia or the Australian Bureau of Statistics).
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).
16.17.If an ADI is not 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 this reporting standard; and
(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.
17.18.APRA may in writing determine that an ADI is taken to be a building society, credit union or special service provider 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 5 or, if applicable, paragraph 6.
The ADI list
This is an opening excerpt, not the complete document.