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In forceBanking: Financial statementsLast checked 11 November 2026

Overseas bank offices, international operations (ARS 325.0)

A regulatory return listed by the Australian Prudential Regulation Authority (APRA), Australia.

Collects information on an ADI's international operations. APRA uses it to supervise the firm (prudential supervision). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics. Source

Official title: Reporting Standard ARS 325.0 International Operations

The facts

Who files
This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in a table in the standard (which says which forms each class of entity completes). Source
How often
Quarterly. Source
Deadline
The information required by this Reporting Standard must be provided to APRA by 20 business days after the end of the reporting period to which it relates. Source
Format
XML, XBRL-XML, Excel. Not yet moved to APRA Connect: APRA’s plan lists this collection for APRA Connect reporting from the 31 December 2026 reference period (to be confirmed). Until then it goes through the Alternate Submission Process: XML (preferred), XBRL or Excel files, zipped and uploaded to APRA Connect as an ad hoc submission. Source
How it is filed
Filing routes recorded for the APRA: APRA Connect; Alternate Submission Process (temporary). See how firms file with the APRA.
Status
In force
Legal basis
Group
Banking: Financial statements

Templates (1)

The tables and forms inside the return. Plain name first, the APRA's code in brackets.

  • ADI International Operations (one form for each overseas office) (ARF_325_0)

Form listed in APRA’s cross-industry return form workbook (code ARF_325_0_(1to 50)). Source

Validation rules

34 rules, as counted from the APRA's published material. Software can run them exactly as published. Source

How they are written: Excel list with a MATHEMATICAL RULE column (D2A expression syntax), rule type (mandatory or confirmation) and error message..

The rules, on apra.gov.au

How they were counted

Rules not marked Deleted for form code(s) ARF_325_0_35, ARF_325_0_36, ARF_325_0_37, ARF_325_0_38, ARF_325_0_39, ARF_325_0_40 and others in APRA’s legacy D2A file Validation rules all industries June 2025. APRA keeps this file for reference; collections moving to APRA Connect get new rule sets in their taxonomy artefacts.

Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No APRA statistical publication was found that names this return as a source (checked the explanatory notes and specifications of APRA’s current statistical publications). Source

Official documents (6)

The APRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see APRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

© Australian Prudential Regulation Authority 2024. Material from APRA (https://www.apra.gov.au) is used under the Creative Commons Attribution 4.0 International licence (https://creativecommons.org/licenses/by/4.0/); this library summarises it in plain English and links the originals.

Last checked 11 November 2026.