Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2022
Reporting periods and due datesReporting periods and due dates
Start here
Get a plain-English read of Reporting periods and due dates
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2022.
Reporting periods and due dates
-
Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard:
(a) in respect of each financial year (within the meaning of the Corporations Act 2001) of the ADI; and (b) in the first submission, in respect of the latest financial year and the two previous financial years.
-
APRA may, by notice in writing, 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 or the ABS.
-
The information required by this Reporting Standard must be provided to APRA within three calendar months and 35 calendar days after the end of the reporting period to which this information relates.
-
APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on 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.