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Financial Sector (Collection of Data) (reporting standard) determination No. 59 of 2006 - Reporting Standard RRS 393.0 - Lease Finance
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 59 of 2006 - Reporting Standard RRS 393.0 - Lease Finance.
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:
the instructions to those forms, all of which are attached and form part of this reporting standard.
Purpose
Application
Information required
Subject to paragraph 4, a relevant registered entity must provide APRA with the information required by Forms RRF 391.0.1 to RRF 391.0.8 in respect of a reporting period.
However, a relevant registered entity is not required to report in respect of a particular reporting period if another relevant registered entity has reported under this reporting standard in respect of that reporting period, and that other entity is both:
(a) a related body corporate of the first-mentioned registered entity; and
(b) of the same category as the first-mentioned registered entity.
Reporting periods and due dates
Subject to paragraph 6, a relevant registered entity must provide the information required by this reporting standard for each calendar month.
APRA may, by notice in writing to a particular relevant registered entity, vary the timing of a reporting period for the relevant registered entity or vary the duration of a relevant reporting period for the registered entity.
The information required by this reporting standard must be provided to APRA within 10 business days after the end of the reporting period to which it relates.
APRA may grant a relevant registered entity 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.
Forms and method of submission
(a) in electronic form, using one of the electronic submission mechanisms provided by the 'Direct to APRA' (also known as 'D2A') application; or
(b) manually completed on paper, which must be faxed or mailed to APRA's head office.
Note: the Direct to APRA application software and paper forms may be obtained from APRA.
Authorisation
All information provided by a relevant registered entity under this reporting standard must be subject to processes and controls developed by the relevant registered entity for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the relevant registered entity to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.
If a relevant registered entity submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the registered entity to digitally sign, authorise and encrypt the relevant data. For this purpose APRA’s certificate authority will issue 'digital certificates', for use with the software, to officers of the relevant registered entity who have authority from the relevant registered entity to transmit the data to APRA.
If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:
(a) the Principal Executive Officer of the registered entity; or
(b) the Chief Financial Officer of the registered entity (whatever his or her official title may be).
Minor alterations to forms and instructions
(a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
(b) the instructions, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Transitional
old reporting standard means the reporting standard revoked in the determination making this reporting standard (being the reporting standard which this reporting standard replaces).
transitional reporting period means a reporting period under the old reporting standard:
(a) which ended before the date of revocation of the old reporting standard; and
(b) in relation to which the registered entity was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.
Interpretation
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.
category means a category to which a registered entity has been allocated under section 11 of the Financial Sector (Collection of Data) Act 2001.
Principal Executive Officer means the principal executive officer of the registered entity for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the entity.
registered entity has the meaning given in the Financial Sector (Collection of Data) Act 2001 (that is, a corporation whose name is entered in the Register of Entities kept by APRA under section 8 of that Act).
Note: references to registered financial corporations in the forms and instructions that form part of this reporting standard are taken to have the same meaning as registered entity.
related body corporate has the meaning given in section 50 of the Corporations Act 2001.
relevant registered entity means:
(a) a registered entity listed in Part 1 of the Schedule, unless APRA has made a determination, under clause 1 of Part 2 of the Schedule, that the entity is not a relevant registered entity; or
(b) a registered entity that APRA has determined, under clause 2 of Part 2 of the Schedule, is a relevant registered entity.
Note: references to a reporting entity in the forms and instructions that form part of this reporting standard are taken to have the same meaning as relevant registered entity.
reporting period means a period defined in paragraph 5 or, if applicable, paragraph 6.
Schedule
Part 2