Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
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, the information required by this Reporting Standard must be provided in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.
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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, 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 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 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.