Financial Sector (Collection of Data) (reporting standard) determination No. 42 of 2021
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Interpretation
- In this Reporting Standard:
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
Australian Government SME Recovery Loan Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC for loans made between 1 April 2021 and 31 December 2021 under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.
domestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.
due date means the relevant due date under paragraph 8, 9 or, if applicable, paragraph 11.
reporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 10.
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Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.
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Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.