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Application and commencement

4. This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below, where ‘total assets’ are measured by the value reported in item 13 (column 1) on Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B) or the value reported in item 11 (column 1) on Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) as at 31 December of the prior calendar year.

5. APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard, will apply to a particular ADI or RFC. If APRA does so it will notify the ADI or RFC concerned in writing.

6. This Reporting Standard applies for reporting periods ending on or after 31 March 2019.

Information required

7. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.

Method of submission

8. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.

Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.

Reporting periods and due dates

9. The information required by this Reporting Standard must be provided by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5, where ‘total assets’ are measured by the value reported in item 13 (column 1) on ARF 720.0A/B or the value reported in item 11 (column 1) on ARF 323.0 as at 31 December of the prior calendar year:

(a) in respect of each calendar month by an ADI in ADI Reporting Category B, an ADI in ADI Reporting Category A with total assets ≥ $200 million and by an RFC with total assets ≥ $400 million; and

(b) in respect of each calendar month ended 31 December by an RFC with total assets < $400 million.

10. The information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.

11. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, 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 or RFC; and

(b) the extent to which the information is required for the purposes of the ABS or RBA.

12. APRA may grant an ADI or RFC 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.

Quality control

13. All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

14. All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

15. When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Minor alterations to forms and instructions

16. APRA may make minor variations to:

(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

(b) the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

17. If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard.

Interpretation

18. Terms that are defined in ARS 701.1 appear in bold and italics in this Reporting Standard.

19. In this Reporting Standard:

due date means the last day of the 10 business days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.

reporting period means a month of a year as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

20. Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.

<table cellspacing="0" cellpadding="0" style="width:694.98pt; margin-left:5.4pt; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td style="width:228.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="font-size:10pt"><span></span></p></td><td colspan="2" style="width:103.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Transaction</span></p></td><td colspan="4" style="width:272.7pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Non-transaction</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold"></span></p></td></tr><tr style="height:19.85pt"><td style="width:228.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="font-size:10pt"><span></span></p></td><td style="width:25.95pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Total</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold; font-style:italic">o</span><span style="font-weight:bold; font-style:italic">f which:</span><span style="font-weight:bold"> Denominated in FX (AUD equivalent)</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Fixed-t</span><span style="font-weight:bold">erm </span><span style="font-weight:bold">d</span><span style="font-weight:bold">eposits</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold; font-style:italic">o</span><span style="font-weight:bold; font-style:italic">f which:</span><span style="font-weight:bold"> Denominated in FX (AUD equivalent)</span></p></td><td style="width:60.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Other non-transaction deposit</span><span style="font-weight:bold">s</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold; font-style:italic">o</span><span style="font-weight:bold; font-style:italic">f which:</span><span style="font-weight:bold"> Denominated in FX (AUD equivalent)</span></p></td><td style="width:45.9pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Total deposit</span><span style="font-weight:bold">s</span><span style="font-weight:bold"></span></p></td></tr><tr style="height:15.75pt"><td style="width:228.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="font-size:10pt"><span></span></p></td><td style="width:25.95pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(1)</span></p></td><td style="width:67.15pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(2)</span></p></td><td style="width:45.9pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(3)</span></p></td><td style="width:67.15pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(4)</span></p></td><td style="width:60.1pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(5)</span></p></td><td style="width:67.15pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(6)</span></p></td><td style="width:45.9pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">(7)</span></p></td></tr><tr style="height:15.75pt"><td style="width:228.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><ol style="margin:0pt; padding-left:0pt"><li class="D2Aform" style="font-weight:bold; list-style-position:inside"><span>Total deposit</span><span>s</span><span></span></li></ol></td><td style="width:25.95pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#a6a6a6"><p class="D2Aform" style="text-align:center"><span></span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom; background-color:#a6a6a6"><p class="D2Aform" style="text-align:center"><span></span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-r

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