Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2008 - ARS 114.0 Standardised Approach - Operational Risk
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2008 - ARS 114.0 Standardised Approach - Operational Risk.
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An ADI to which this reporting standard applies must provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 1 for each reporting period.
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If an ADI to which this reporting standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this reporting standard (other than paragraphs 3 and 10) as if it were the relevant ADI.