Reporting entityReporting entity

Reporting entity

The Debt Securities Held form is to be completed by all locally incorporated banks, Foreign ADIs and Special Service Providers on a Domestic Books basis.

The Domestic books of the locally incorporated banks, Foreign ADIs and Special Service Providers relates to the Australian books of the Australian ADI and has the following scope:

• Is an unconsolidated report of the Australian licensed ADI's operations/transactions that are booked inside Australia.
• Exclude offshore branches of the Australian licensed ADI from this reporting unit.
• Exclude offshore banking units based overseas from this reporting unit.
• Do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs.
• Include Australian based offshore banking units of the licensed ADI.
• Include transactions with non-residents recorded on Australian books.

Reporting period

The form is to be completed as at the last day of the reporting month. Net purchases should be reported for the reporting month up to and including the last day of the reporting month. Locally incorporated banks, Foreign ADIs and Special Service Providers should submit the completed form to APRA within 10 business days after the end of the relevant reporting month.