Reporting for authorised deposit taking institutions - frequently asked questions
These frequently asked questions (FAQs) are designed to clarify reporting issues raised by industry and to assist them in meeting their reporting obligations. APRA encourages entities to report to APRA in accordance with the guidance provided in the FAQs, to the extent practicable. The FAQs refer to the provisions of APRA’s reporting standards but, until they are incorporated into the legislative reporting instruments, they do not form part of the law or create enforceable requirements.
It is APRA’s practice, where appropriate, to incorporate FAQ guidance into the final reporting standards, forms and instructions from time-to-time. When this occurs, APRA provides formal notice to entities and removed the FAQ from this page.
Where should term deposits be reported in APRA forms?
APRA requires ADIs to report term deposits with financial institutions on the following forms:
- ARF 320.0 Statement of Financial Position (Domestic Books) in Section A Assets item 1.7 Cash and Liquid Assets – Due from financial Institutions. The appropriate subcategory should be used (i.e. 1. RBA or central banks, 2. Banks, 3. Other ADIs, 4. Registered financial corporations, and 5. Other financial institutions).
- ARF 323.0 Statement of Financial Position (Licensed ADI) in Section A Assets item 1.6 Cash and Liquid Assets – Due from Financial Institutions. The appropriate subcategory should be used (i.e. 1. RBA or central banks, 2. Banks, 3. Other ADIs, 4. Registered financial corporations, and 5. Other financial institutions).
- ARF 321.0 Statement of Financial Position (Offshore Operations) in Section A Assets item 1.6 Cash and Liquid Assets – Due from Financial Institutions.
- ARF 322.0 Statement of Financial Position (Consolidated) in Section A Assets item 1.6 Cash and Liquid Assets – Due from Financial Institutions.