Financial Sector (Collection of Data) (reporting standard) determination No. 27 of 2006 - Reporting Standard ARS 322.0 - Statement of Financial Position (Consolidated)
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, an ADI must provide the information required by this reporting standard 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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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:
(a) more frequently (if, having regard to the particular circumstances of the ADI, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the ADI); or
(b) less frequently (if, having regard to the particular circumstances of the ADI and the extent to which it requires prudential supervision, APRA considers it is unnecessary to require the ADI to provide the information as frequently as provided by paragraph 5).
- The information required by this reporting standard must be provided to APRA by the following times:
(a) in the case of the information required by paragraph 3 from a highest parent entity that is a bank or special service provider – 25 business days after the end of the reporting period to which the information relates; and
(b) in the case of the information required by paragraph 3 from a highest parent entity that is a credit union, building society, a specialist credit card institution or Cairns Penny Savings & Loans Limited – 15 business days after the end of the reporting period to which the 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.