Division Reporting periods - Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025 - Reporting periods

Reporting periods

Reporting periods for which the RSE Licensee must provide information under this Reporting Standard and the due dates are set out in the table below.

Reporting Form	Reporting Table	Reporting Period	Due date	First reporting period
SRF 340.0 RSE licensee financial statements (SRF 340.0)	Table 1 Statement of comprehensive income	Each financial year	Within 3 months after the end of the relevant reporting period.	The first financial year ending on or after 30 June 2025
SRF 340.0	Table 2 Statement of financial position	Each financial year	Within 3 months after the end of the relevant reporting period.	The first financial year ending on or after 30 June 2025
SRF 340.0	Table 3 Statement of changes in equity	Each financial year	Within 3 months after the end of the relevant reporting period.	The first financial year ending on or after 30 June 2025
SRF 340.0	Table 4 Related Party Disclosures	Each financial year	Within 3 months after the end of the relevant reporting period.	The first financial year ending on or after 30 June 2025

Notices

If, having regard to the particular circumstances of an RSE licensee, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE Licensee.
Where APRA has changed the reporting periods under paragraph 6, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
APRA may grant, in writing, an RSE licensee an extension of a due date, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.

Note: For the avoidance of doubt, APRA’s expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.

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