Financial Sector (Collection of Data) determination No. 91 of 2005 - Reporting Standard ARS 326.0 (2005) - Offshore Banking Units
Objective of this reporting standardObjective of this reporting standard
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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 banks, including banks that are foreign ADIs operating in Australia through branch operations, to report to APRA, generally on a quarterly basis, in relation to their offshore banking units.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with:
- Form ARF 326.0 Offshore Banking Units (Form ARF 326.0) and the associated instructions (both of which are attached and form part of this reporting standard).