InterpretationInterpretation

Interpretation

16. 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 during the loan writing period specified in the rules governing the Australian Government SME Recovery Loan Scheme under section 60 of the Public Governance, Performance and Accountability Act 2013.

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 11 or, if applicable, paragraph 13.

former ARS 920.8 refers to Financial Sector (Collection of Data) (reporting standard) determination No. 43 of 2021 Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.[2]

reporting period means a period mentioned in paragraph 10 or, if applicable, paragraph 12.

17. 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.

18. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.