Objective of this reporting standard

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 large exposures.

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 221.0 Large Exposures (Form ARF 221.0) designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this reporting standard).