Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2020
Reporting periods and due datesReporting periods and due dates
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Reporting periods and due dates
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Subject to paragraph 9 of this Reporting Standard, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI.
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Subject to paragraph 10 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.
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APRA may change the reporting periods, or specified reporting periods, for a particular ADI, 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 ADI;
(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
(c) the requirements of the RBA and the ABS.
- APRA may grant an ADI an extension of a due date in which case the new date will be the date specified in the notice of extension.
Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI is nonetheless required to submit the information required no later than the due date.