Reporting Standard ARS 325.0 (2005)
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This reporting standard requires every locally‑incorporated bank that has a foreign bank office to submit a separate ARF 325.0 report (generally quarterly) to APRA about that office’s international operations. APRA uses the data for prudential supervision and may also provide it to the RBA and ABS. Banks must convert foreign‑currency amounts under the stated accounting rules, obtain internal authorisation (digital signature or CEO/CFO sign‑off), meet a 20 business‑day lodgement deadline, and may face changed frequencies at APRA’s discretion.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Financial Sector (Collection of Data) determination No. 90 of 2005 - Reporting Standard ARS 325.0 (2005) - International Operations.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(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 locally-incorporated bank that has a foreign bank office 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 bank.
APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;
(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 20 business days after the end of the reporting period to which it 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.
All information provided by a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or
(b) the Chief Financial Officer of the bank(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
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.
foreign bank office means, in relation to a locally-incorporated bank:
(a) a branch or office of the bank;
(b) a subsidiary of the bank;
(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or
(d) a joint venture in which the bank is a participant
that is located outside Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank 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 for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification).
Interpretation - other definitions
17.18.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 bank 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). It requires a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(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 locally-incorporated bank that has a foreign bank office 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 bank.
APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;
(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 20 business days after the end of the reporting period to which it 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.
All information provided by a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or
(b) the Chief Financial Officer of the bank(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
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.
foreign bank office means, in relation to a locally-incorporated bank:
(a) a branch or office of the bank;
(b) a subsidiary of the bank;
(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or
(d) a joint venture in which the bank is a participant
that is located outside Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank 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 for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification).
Interpretation - other definitions
17.18.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 bank 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). It requires a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(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 locally-incorporated bank that has a foreign bank office 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 bank.
APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;
(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 20 business days after the end of the reporting period to which it 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.
All information provided by a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or
(b) the Chief Financial Officer of the bank(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
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.
foreign bank office means, in relation to a locally-incorporated bank:
(a) a branch or office of the bank;
(b) a subsidiary of the bank;
(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or
(d) a joint venture in which the bank is a participant
that is located outside Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank 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 for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification).
Interpretation - other definitions
17.18.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 bank 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.
Locally incorporated banks are instructed to prepare a separate form for each of their related bank offices located overseas. Related bank offices include the bank’s branches, banking subsidiaries (e.g. deposit-taking companies in Hong Kong) and banking joint ventures.
General directions and notes
Reporting entity[1]
The International Operations form is to be completed by locally incorporated banks for each foreign bank office on an unconsolidated basis. This includes international transactions between any related bank offices. Foreign ADIs operating through branches in Australia are not required to complete this form
Reporting period
The form is to be completed as at the last day of the stated reporting quarter. Locally incorporated banks should submit the completed form to APRA within 20 business days after the end of the relevant reporting quarter
Unit of measurement
Banks are asked to complete the form in millions of Australian dollars rounded to one 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:
Valuation
Foreign currencies are to be converted to AUD using the exchange rate effective as per the reporting date. Amounts should be expressed in millions of AUD with no decimal point.
Specific instructions
Part 1: Statement of assets and liabilities
All figures should be prepared in accordance with Australian accounting standards.
Part 2: Off balance sheet business
The off balance sheet information should be prepared in accordance with the instructions to ARF 112.2 Off Balance Sheet Business.
Part 3: Credit risk profile
The credit risk profile of on and off balance sheet business should be prepared in accordance with the instructions to ARF 110.0 Capital Adequacy.
Part 4: Impaired assets
Impaired assets information should be prepared in accordance with the instructions to ARF 220.0 Impaired Assets.
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). It requires a locally-incorporated bank that has a foreign bank office to report to APRA, generally on a quarterly basis, in relation to the bank’s international operations.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
(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 locally-incorporated bank that has a foreign bank office 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 bank.
APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular bank, 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 bank;
(b) the extent to which the information is required for the purposes of the prudential supervision of the bank; 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 20 business days after the end of the reporting period to which it 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.
All information provided by a bank under this reporting standard must be subject to processes and controls developed by the bank for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the bank to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If a bank submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the bank 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 bank who have authority from the bank 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 bank; or
(b) the Chief Financial Officer of the bank(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
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.
foreign bank office means, in relation to a locally-incorporated bank:
(a) a branch or office of the bank;
(b) a subsidiary of the bank;
(c) an entity over which the bank has control (within the meaning of Accounting Standard AASB 1017); or
(d) a joint venture in which the bank is a participant
that is located outside Australia.
locally-incorporated means incorporated in Australia.
locally-incorporated bank means, for the purposes of this standard, an ADI whose name appears under the heading ‘Australian-owned Banks’ or ‘Foreign Subsidiary Banks’ in the ADI list.
15.16.If an ADI is not in the ADI list, then if the ADI assumes or uses the word ‘bank’ in relation to its financial business, and it is locally-incorporated, it is taken to be a locally-incorporated bank 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 for the purposes of this reporting standard (even if, under paragraph 15 or 16, it comes within a different classification).
Interpretation - other definitions
17.18.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 bank 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.