Australian Prudential Regulation Authority (confidentiality) determination
No.5 of 2015
Information provided by locally-incorporated banks and foreign ADIs under Reporting Standard ARS 320.0
Australian Prudential Regulation Authority Act 1998
Under section 57 of the Australian Prudential Regulation Authority Act 1998 I, Juanita Hoare, a delegate of APRA, DETERMINE that a reporting document described in Part 1 of the Schedule does not contain confidential information, except for the items of information specified in Part 2 of the Schedule.
This determination has effect from the date of registration on the Federal Register of Legislative Instruments under the Legislative Instruments Act 2003.
Note: The effect of this determination is that the non-confidential information may be published under subsection 56(5C) of the Australian Prudential Regulation Authority Act.
Dated: 22 April 2015
Analysis & Publications, Statistics
Policy, Statistics & International
In this determination:
APRA means the Australian Prudential Regulation Authority.
Part 1 (reporting documents covered by this determination)
A reporting document (within the meaning of section 13 of the Financial Sector (Collection of Data Act) 2001 (‘the FSCOD Act’)) is covered by this determination if the reporting document satisfies all of the following conditions:
it was given to APRA under Reporting Standard ARS 320.0 Statement of Financial Position (Domestic Books), or another reporting standard in substantially the same form replacing it, made under section 13 of the FSCOD Act (‘the Reporting Standard’);
it was received by APRA on or after the date of the last determination under section 57 of the Australian Prudential Regulation Authority Act 1998 made in respect of information provided under the Reporting Standard, and before the date of this determination; and
it relates to a locally-incorporated bank or a foreign Authorised
Deposit-taking Institution (ADI) (within the meaning of the Reporting Standard).
Part 2 (items of information from reporting documents that are to remain confidential)
- Share capital/ ordinary shares
- Share capital/ Preference shares
- Share capital/ other
- Total share capital
- Reserves/ General reserves
- Reserves/ Capital profits reserves
- Reserves/ Assets revaluation reserve/ Property, plant and equipment
- Reserves/ Assets revaluation reserve/ Intangibles
- Reserves/ Assets revaluation reserve/ Investment in subsidiaries
- Reserves/ Assets revaluation reserve/ Investments in associates/share of associates ARR
- Reserves/ Assets revaluation reserve/ Other
- Total asset revaluation reserve
- Foreign currency translation reserve
- Other reserves
- Total reserves
- Retained profits/accumulated losses at the end of the period
- Total shareholders’ equity
- Total income tax liability
- Total provisions