Objective of this reporting standardObjective of this reporting standard

Objective of this reporting standard

This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. It applies to relevant registered entities. In general terms these are entities described in the Schedule to this reporting standard.

Subject to what follows, this reporting standard requires a relevant registered entity to give APRA monthly statements in relation to lease finance.

However, if there are two or more relevant registered entities of the same category[1] in a group of related bodies corporate (e.g. two or more money market corporations in the group), then only one of them is required to give APRA a statement in relation to lease finance in any given month. That statement must cover all relevant registered entities of the same category in the group.

This reporting standard outlines the overall requirements for the provision of the required information to APRA. It should be read in conjunction with:

• Form RRF 393.0.1 Lease Finance in NSW;
• Form RRF 393.0.2 Lease Finance in VIC;
• Form RRF 393.0.3 Lease Finance in QLD;
• Form RRF 393.0.4 Lease Finance in SA;
• Form RRF 393.0.5 Lease Finance in WA;
• Form RRF 393.0.6 Lease Finance in TAS;
• Form RRF 393.0.7 Lease Finance in NT;
• Form RRF 393.0.8 Lease Finance in ACT; and

the instructions to those forms, all of which are attached and form part of this reporting standard.