Financial Sector (Collection of Data) (reporting standard) determination No. 41 of 2006 - Reporting Standard ARS 395.0 - Business Finance
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 bank 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 bank.
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APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular authorised deposit-taking institution (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 a bank 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.