Minor alterations to forms and instructions

12. APRA may make minor variations to:

(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.

13. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.

Transitional

14. If the due date for lodgement in respect of a reporting period is a day after the date of registration of this reporting standard on the Federal Register of Legislative Instruments, an ADI must report under this reporting standard in respect of that reporting period (including where the reporting period ended before the date of registration).

Interpretation - classifications of ADIs

14.15.In this reporting standard:

ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.

ADI list means the attached ADI list.

bank means an ADI whose name appears under the heading ‘Australian-owned Banks’, ‘Foreign Subsidiary Banks’ or ‘Branches of Foreign Banks’ in the ADI list.

foreign ADI means an ADI that is not incorporated in Australia;

locally-incorporated means incorporated in Australia.

locally-incorporated bank means an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.

relevant ADI means an ADI covered by paragraph 2 of this reporting standard.

specialist credit card institution means an ADI which is listed under the heading ‘Specialist Credit Card Institutions (SCCIs)’ in the ADI list.

15.16.If an ADI is not in the ADI list, then:

(a) if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and is locally-incorporated, it is taken to be a locally-incorporated bank for the purposes of this reporting standard; and

(b) if the ADI engages in credit card issuing or credit card acquiring, or both, and does not otherwise carry on banking business within the meaning of section 5 of the Banking Act 1959, it is taken to be a specialist credit card institution for the purposes of this reporting standard.

16.17.APRA may in writing determine that an ADI is taken to be a locally-incorporated bank or specialist credit card institution for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification).