Minor alterations to forms and instructiMinor alterations to forms and instructions

Minor alterations to forms and instructions

1. APRA may make minor variations to:

   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

   the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

1. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.

Transition

1. An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:

old reporting standard means Reporting Standard ARS 115.0 Capital Adequacy: Standardised Measurement Approach to Operational Risk made under Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2022 which was revoked by the determination that makes this Reporting Standard (being the reporting standard that this Reporting Standard replaces); and

transitional reporting period means a reporting period within the meaning given in the old reporting standard:

1. that ended before 30 September 2024; and
2. in relation to which the ADI would have been required, if the old reporting standard had not been revoked, to report by a date on or after the date of revocation of the old reporting standard.

Note: For the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide any overdue reporting documents in accordance with the old reporting standard.