Financial Sector (Collection of Data) determination No. 96 of 2005 - Reporting Standard ARS 331.0 (2005) - Selected Revenues and Expenses
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Reporting entity
The Selected Revenues and Expenses 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 and Foreign ADI 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.
The Selected Revenues and Expenses form should be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies and Specialist Credit Card Institutions (SCCIs) on a licensed ADI basis. Specialist Credit Card Institutions (SCCIs) that operate as branches in Australia are required to complete this form for the Australian branch only.