Financial Sector (Collection of Data) determination No. 90 of 2005 - Reporting Standard ARS 325.0 (2005) - International Operations
Minor alterations to forms and instructiMinor alterations to forms and instructions
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Minor alterations to forms and instructions
- 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.
- If APRA makes such a variation it must notify in writing each bank that is required to report under this reporting standard.
Transitional
- 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, a bank 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.
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.