Financial Sector (Collection of Data) (reporting standard) determination No. 36 of 2006 - Reporting Standard ARS 332.0 - Statement of Economic Activity
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Reporting entity
This form is to be completed by all locally incorporated banks, foreign authorised deposit-taking institutions (ADIs) and Special Service Providers (SSPs) on a Domestic books basis.
The Domestic books of the locally incorporated banks and foreign ADI relates to the Australian books of the Australian ADI and has the following scope:
- is an unconsolidated report of the Australian licensed ADI's operations/transactions that are booked inside Australia;
- exclude offshore branches of the Australian licensed ADI from this reporting unit;
- exclude offshore banking units based overseas from this reporting unit;
- do not consolidate Australian and offshore controlled entities or associated entities that are not ADIs;
- include Australian based offshore banking units of the licensed ADI; and
- include transactions with non-residents recorded on Australian books.
This form should be completed by Credit Unions, Building Societies, Cairns Penny Savings & Loans Limited and Specialist Credit Card Institutions (SCCIs) on a licensed ADI basis. SCCIs that operate as branches in Australia are required to complete this form for the Australian branch only.