Instruction Guide

This form collects information about the type and locality of service delivery channels, or “points of presence” for authorised deposit-taking institutions (ADIs), within Australia. This form requires full disclosure of face-to-face services and electronic service points (excluding Electronic Funds Transfer at Point of Sale (EFTPOS)/Electronic Funds Transfer at Point of Banking (EFTPOB)).

ADIs need to segment their service channels into types of outlet. A description of the minimum services available to customers at each outlet must be provided. The form does not mandate the way that institutions segment their service outlets.

General directions and notes

Reporting entity

This form is to be completed by all locally incorporated banks, Foreign ADIs and Special Service Providers (SSPs) on a Domestic books basis.

This form should be completed by Credit Unions, Cairns Penny Savings & Loans Limited, Building Societies 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.

Securitisation deconsolidation principle

Except where stated otherwise on this form, reporting entities must treat any securitisation program special purpose vehicles (SPVs) in which the ADI (or a member of its consolidated group) participates in accordance with APRA’s clean sale and separation requirements as non-consolidated independent third parties. As a result, for reporting purposes all assets, liabilities, revenues and expenses of these SPVs must be excluded from the ADI’s reported amounts. Where relevant, report on this form any exposure to or other transaction between the ADI and any such SPV as if such transaction was conducted with an independent third party, regardless of whether the SPV or its assets is consolidated for accounting purposes.