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Letters

Consultation on proposed changes to due dates of quarterly reporting for ADIs

Friday 8 November 2019

To: All authorised deposit-taking institutions

 

The Australian Prudential Regulation Authority (APRA) has today commenced consultation on a proposal to standardise due dates for ADI quarterly forms. APRA is proposing that the due dates of all reporting forms referred to in the Attachment be standardised to 35 calendar days after the quarter end. 

This change will provide more time to submit the majority of forms and provides greater clarity to the industry on reporting timeframes. 

As part of this proposal APRA intends to immediately grant an extension to all quarterly ADI reporting forms that are currently due before the 35th calendar day. Changes to due dates for all other quarterly forms will be implemented in the relevant reporting standard when they are next reviewed.

Background

APRA collects data from ADIs under the Financial Sector (Collection of Data) Act 2001 (FSCODA), including collections on behalf of agencies such as the Australian Bureau of Statistics (ABS) and Reserve Bank of Australia (RBA).

APRA has developed its ADI reporting standards separately over time. This has resulted in a variety of due dates for quarterly ADI reporting with a mixture of business day and calendar day based due dates.

A standardised submission date will eliminate multiple rounds of data queries and align the data query process conducted by APRA, the RBA and the ABS. It will reduce the likelihood of duplicate queries being received by an ADI.

Proposed reporting due date

Aligning reporting due dates will provide an extension of time for most ADIs. In previous consultations, ADIs have expressed a preference for reporting timelines that provide sufficient time for internal review and sign-off of data that will be provided to APRA[1]. The proposed standardised reporting due date will address this concern. 

Implementation timeline

APRA proposes incorporating the change to reporting due dates when each reporting standard is next revised. In the interim, APRA would grant an extension to 35 calendar days to relevant ADIs. The full implementation of changes to all reporting standards may take several years. Over this period APRA will continue to engage with ADIs to make them aware of upcoming revisions to the reporting standards.

Consultation period

Written submissions on this proposal should be sent to DataAnalytics@apra.gov.au by 7 February 2020 and addressed to:

Senior Manager, Data Strategy and Frameworks, Data Analytics and Insights

Australian Prudential Regulation Authority
 

Yours sincerely,

Alison Bliss
General Manager
Data Analytics and Insights

 

[1] 

Letter to ADIs, June 2019

 

Important disclosure notice – publication of submissions

All information in submissions will be made available to the public on the APRA website unless a respondent expressly requests that all or part of the submission is to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as confidential in a separate attachment.

Submissions may be the subject of a request for access made under the Freedom of Information Act 1982 (FOIA). APRA will determine such requests, if any, in accordance with the provisions of the FOIA. Information in the submission about any APRA-regulated entity that is not in the public domain and that is identified as confidential will be protected by section 56 of the Australian Prudential Regulation Authority Act 1998 and will therefore be exempt from production under the FOIA.

 

 

Attachment – ADI quarterly reporting forms

Reporting form

Subject

Current reporting due date

ARF 110.0.1 Capital adequacy (Level 1)

ARF 110.0.2 Capital adequacy (Level 2)

ARF 111.0 Fair Values

Capital adequacy

 

30 business days (BD) – Advanced banks

20 BD – Standardised banks and other ADIs

15 BD – CUBS

ARF 112.1A Standardised credit risk – On-balance sheet assets

ARF 112.2A Standardised credit risk – Off-balance sheet exposures

Credit risk - standardised

20 BD

ARF 113.0A – ARF 113.0E Foundation Internal Ratings-based (FIRB) Approach to Credit Risk

ARF 113.1A – ARF 113.1E Advanced Internal Ratings-based (AIRB) Approach to Credit Risk

ARF 113.2 Internal Ratings-based (IRB) Approach to Credit Risk – Specialised Lending Supervisory Slotting

ARF 113.3A – ARF 113.3D Internal Ratings-based (IRB) Approach to Credit Risk - Retail

ARF 113.4 Internal Ratings-based (IRB) Approach to Credit Risk – Other Assets, Claims and Exposures

Credit risk - advanced

30 BD

ARF 114.0 Standardised Approach – Operational risk

Operational risk - standardised

30 BD – Advanced banks

20 BD – Standardised banks and other ADIs

15 BD – CUBS

ARF 115.0 Advanced Measurement Approaches (AMA) to Operational Risk

Operational risk - advanced

30 BD

ARF 116.0 – ARF 116.0.23 Market risk table

ARF 116.0.SU Market risk summary table

Market risk - standardised

30 BD – Advanced ADIs

20 BD – All other ADIs

ARF 117.0A Repricing analysis – denominated in AUD

ARF 117.0B.1 – ARF 117.0B.9 Repricing Analysis – denominated in foreign currency

Market risk - standardised

15 BD – CUBS

20 BD – Branches of foreign banks, standardised banks, other ADIs

30 BD – Applicant/advanced banks

ARF 117.1 Interest rate risk in the banking book

Market risk - advanced

30 BD

ARF 118.0 Off-balance sheet business

Credit risk - standardised

15 BD – CUBS

20 BD – Branches of foreign banks, standardised banks, other ADIs

30 BD – Applicant/advanced banks

ARF 118.1 Other Off-Balance Sheet Exposures

Credit risk - advanced

28 calendar days (CD)

ARF 120.1 Securitisation – Regulatory Capital

ARF 120.2 Securitisation – Supplementary items

Securitisation

28 CD

ARF 180.1 Standardised – Counterparty Credit Risk and CVA Risk

ARF 180.2 IRB – Counterparty Credit Risk and CVA Risk

 

Credit risk – standardised and advanced

28 CD

ARF 210.1A Liquidity Coverage Ratio – all currencies

ARF 210.1B Liquidity Coverage Ratio – AUD only

ARF 210.2 – Minimum Liquidity Holdings Ratio

ARF 210.3.1 Contractual Maturity Mismatch – Funded Assets

ARF 210.3.2 Contractual Maturity Mismatch – Funding Liabilities and Capital

ARF 210.6 Net Stable Funding Ratio

Liquidity

28 CD

ARF 220.0.C Impaired Facilities (Consolidated)

ARF 220.0.L Impaired Facilities (Licensed)

Credit risk

20 BD - Banks

15 BD – CUBS and other ADIs

ARF 220.3 Prescribed Provisioning

 

Credit risk

20 BD – Banks and other ADIs

15 BD - CUBS

ARF 220.5 Movements in Provisions for Impairment

 

Credit risk

25 BD – Banks and other ADIs

15 BD - CUBS

ARF 221.0 Large Exposures

ARF 221.1 Large Exposures – Foreign ADI

Large exposures

28 CD

ARF 222.0 Exposures to Related Entities

Related entities

20 BD – Banks

15 BD – CUBS and other ADIs

ARF 223.0 Residential Mortgage Lending

Residential mortgage lending

28 CD

ARF 226.0 Margining and risk mitigation for non-centrally cleared derivatives

Credit risk

28 CD

ARF 230.0 Commercial Property

Commercial property

20 BD

ARF 322.0 Statement of Financial Position (Consolidated)

Financial statements

28 CD

ARF 323.0 Statement of Financial Position (Licensed)

Financial statements

28 CD

ARF 325.0 International Operations

Financial statements

20 BD

ARF 330.0.C Statement of Financial Performance (Consolidated Group)

ARF 330.0.L Statement of Financial Performance (Licensed ADI)

ARF 330.1.C Interest Income and Interest Expense (Consolidated Group)

ARF 330.1.L Interest Income and Interest Expense (Licensed ADI)

ARF 330.2.C Other Operating Income (Consolidated Group)

ARF 330.2.L Other Operating Income (Licensed Entity)

ARF 330.3 Other Operating Expenses

Financial statements

25 BD – Banks and other ADIs

15 BD - CUBS

ARF 731.1 International Banking Statistics – Locational Data

ARF 731.3A International Banking Statistics – Immediate and Ultimate Risk Exposures – Domestic Entity

ARF 731.3B International Banking Statistics – Immediate and Ultimate Risk Exposures – Foreign Entity

ARF 731.4 International Banking Statistics – Balance Sheet Items

International banking statistics

28 CD

ARF    760.0     ATO Collection for Major Bank Levy 

Other requirements

30 BD

 


 

statistics