Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2006 - Reporting Standard ARS 230.0 - Commercial Property
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- A bank must provide APRA with the following information for each reporting period:
(a) if the bank is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or
(b) if the bank is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.
Note: Paragraph (b) will apply to a foreign ADI that is a bank (as well as to a certain locally-incorporated banks).
- An ADI that is a building society, credit union, special service provider or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:
(a) the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and
(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of Form ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.