Westpac's APS 330 disclosure, whilst likely more complex than that to be disclosed by most credit unions, gives an example of the details required.

APS 330 (pdf) requires locally incorporated Australian -owned ADI's, including credit unions and building societies, to report by 25 November 2008 on their basic capital information (as listed in Tables 16 and 17) for the quarter ending 30 September 2008 and then within 40 business days after the end of each subsequent quarter.

For non-listed ADI's the disclosures required in Table 15 of Attachment B must be published on an annual basis as soon as practicable after the lodgement date for the ADI’s annual financial reports as required under the Corporations Act 2001.

An ADI must publish its Prudential Disclosures on its website, in full in a clearly identifiable location.