Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2006 - Reporting Standard ARS 320.5 - Securities Subject to Repurchase and Resale and Stock Lending and Borrowing
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 6, a relevant ADI must provide the information required by this reporting standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.
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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 Reserve Bank of Australia or the Australian Bureau of Statistics.
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The information required by this reporting standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates.
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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.