{"id":"F2018L00376","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2018","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99948,"registerId":"commonwealth-F2018L00376-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 230.0","sectionType":"part","heading":"Reporting Standard ARS 230.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 230.0\n\n# Commercial Property\n\n### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial property. It should be read in conjunction with the versions of Reporting Form ARF 230.0 Commercial Property designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this Reporting Standard).\n\nAuthority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n# Purpose\n\n2. Data collected in Reporting Form ARF 230.0 Commercial Property (ARF 230.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\n# Application and commencement\n\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An Australian-owned bank, foreign subsidiary bank and branch of a foreign bank must provide APRA with the following information for each reporting period:\n\n(a) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the ADI is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a branch of a foreign ADI (as well as to a certain Australian-owned banks and foreign subsidiary banks).\n\n6. An ADI that is a building society, credit union, other ADI or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.\n\n# Form and method of submission\n\n7. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. 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 the information relates.\n\n11. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraphs 5(a) and 6(b)) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n14. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nAASB 127 means the Australian accounting standards AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":0},{"sectionNumber":"Commercial Property","sectionType":"part","heading":"Commercial Property","content":"# Commercial Property\n\n### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial property. It should be read in conjunction with the versions of Reporting Form ARF 230.0 Commercial Property designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this Reporting Standard).\n\nAuthority\n\n1.  This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n# Purpose\n\n2. Data collected in Reporting Form ARF 230.0 Commercial Property (ARF 230.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\n# Application and commencement\n\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An Australian-owned bank, foreign subsidiary bank and branch of a foreign bank must provide APRA with the following information for each reporting period:\n\n(a) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the ADI is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a branch of a foreign ADI (as well as to a certain Australian-owned banks and foreign subsidiary banks).\n\n6. An ADI that is a building society, credit union, other ADI or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.\n\n# Form and method of submission\n\n7. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. 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 the information relates.\n\n11. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraphs 5(a) and 6(b)) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n14. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nAASB 127 means the Australian accounting standards AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":1},{"sectionNumber":"Objective of this Reporting Standard","sectionType":"division","heading":"Objective of this Reporting Standard","content":"### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial property. It should be read in conjunction with the versions of Reporting Form ARF 230.0 Commercial Property designated ‘Consolidated Group or Licensed ADI for Banks’ and ‘Consolidated Group and Licensed ADI for other ADIs’, and the associated instructions (all of which are attached and form part of this Reporting Standard).","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n2. Data collected in Reporting Form ARF 230.0 Commercial Property (ARF 230.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).","sortOrder":3},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n3. This Reporting Standard applies to an authorised deposit-taking institution (ADI) as set out in the table below.\n\n| Class of ADI             | Applicable |\n| ------------------------ | ---------- |\n| Australian-owned Bank    | Yes        |\n| Foreign Subsidiary Bank  | Yes        |\n| Branch of a Foreign Bank | Yes        |\n| Building Society         | Yes        |\n| Credit Union             | Yes        |\n| Other ADI                | Yes        |\n\n4. This Reporting Standard commences on 1 April 2018.\n\n# Information required\n\n5. An Australian-owned bank, foreign subsidiary bank and branch of a foreign bank must provide APRA with the following information for each reporting period:\n\n(a) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the ADI is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a branch of a foreign ADI (as well as to a certain Australian-owned banks and foreign subsidiary banks).\n\n6. An ADI that is a building society, credit union, other ADI or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.\n\n# Form and method of submission\n\n7. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n# Reporting periods and due dates\n\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. 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 the information relates.\n\n11. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraphs 5(a) and 6(b)) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n# Authorisation\n\n14. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nAASB 127 means the Australian accounting standards AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":4},{"sectionNumber":"Class of ADI","sectionType":"part","heading":"Class of ADI","content":"# Class of ADI","sortOrder":5},{"sectionNumber":"Applicable","sectionType":"part","heading":"Applicable","content":"# Applicable","sortOrder":6},{"sectionNumber":"Australian-owned Bank","sectionType":"part","heading":"Australian-owned Bank","content":"# Australian-owned Bank","sortOrder":7},{"sectionNumber":"Yes","sectionType":"part","heading":"Yes","content":"# Yes","sortOrder":8},{"sectionNumber":"Foreign Subsidiary Bank","sectionType":"part","heading":"Foreign Subsidiary Bank","content":"# Foreign Subsidiary Bank","sortOrder":9},{"sectionNumber":"Branch of a Foreign Bank","sectionType":"part","heading":"Branch of a Foreign Bank","content":"# Branch of a Foreign Bank","sortOrder":11},{"sectionNumber":"Building Society","sectionType":"part","heading":"Building Society","content":"# Building Society","sortOrder":13},{"sectionNumber":"Credit Union","sectionType":"part","heading":"Credit Union","content":"# Credit Union","sortOrder":15},{"sectionNumber":"Other ADI","sectionType":"part","heading":"Other ADI","content":"# Other ADI","sortOrder":17},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n5. An Australian-owned bank, foreign subsidiary bank and branch of a foreign bank must provide APRA with the following information for each reporting period:\n\n(a) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a consolidated group basis; or\n\n(b) if the ADI is not a highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated ‘Consolidated Group or Licensed ADI for Banks’, completed on a licensed ADI basis.\n\nNote: Paragraph (b) will apply to a branch of a foreign ADI (as well as to a certain Australian-owned banks and foreign subsidiary banks).\n\n6. An ADI that is a building society, credit union, other ADI or Cairns Penny Savings & Loans Ltd, must provide APRA with the following information for each reporting period:\n\n(a) the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a licensed ADI basis; and\n\n(b) if the ADI is the highest parent entity in relation to a consolidated ADI group – the information required by the version of ARF 230.0 designated for a ‘Consolidated Group and Licensed ADI for other ADIs’, completed on a consolidated group basis.","sortOrder":19},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"# Form and method of submission\n\n7. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.","sortOrder":20},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for reporting periods comprising each 6-month period ending 30 September and 31 March.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. 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 the information relates.\n\n11. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.","sortOrder":21},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraphs 5(a) and 6(b)) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.","sortOrder":22},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n14. When an officer of an ADI submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":23},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.","sortOrder":24},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nAASB 127 means the Australian accounting standards AASB 127 Consolidated and Separate Financial Statements made by the Australian Accounting Standards Board.\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) Australian-owned bank;\n\n(ii) foreign subsidiary bank;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union; and\n\n(vi) other ADI.\n\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business and includes Cairns Penny Savings & Loans Limited.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union or a foreign subsidiary bank but does not include Cairns Penny Savings & Loans Limited.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nstake means a stake determined under the Financial Sector (Shareholdings) Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":25},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of the Commercial Property form. The authorised deposit-taking institution’s (ADI’s) exposure to commercial property in “Australia” and “Overseas” is required to be reported separately in the form (both Parts A and B).\n\nGeneral directions and notes","sortOrder":26},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nThis form is to be completed by all Australian-owned banks and foreign subsidiary banks on either a licensed ADI or consolidated ADI group basis (where applicable).\n\nBranches of foreign banks operating through branches in Australia are required to complete this form on a licensed ADI basis only.\n\nCredit Unions, Cairns Penny Savings & Loans Limited, Building Societies and other ADIs are to complete this form on both a licensed ADI and consolidated ADI group basis (where applicable).","sortOrder":27},{"sectionNumber":"Licensed ADI","sectionType":"subdivision","heading":"Licensed ADI","content":"#### Licensed ADI\n\nThis refers to the operations of the reporting ADI on a stand-alone basis.\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1.  Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the ADI’s regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Reporting Form ARF 120.2 Securitisation – Supplementary Items.","sortOrder":28},{"sectionNumber":"Consolidated ADI group","sectionType":"subdivision","heading":"Consolidated ADI group","content":"#### Consolidated ADI group\n\nThis refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3)).\n\n‘Controlled entity’, ‘parent entity’\n\nThese terms are defined in accordance with AASB 127 and AASB 3.\n\nThe basis of consolidation required in this form is in accordance with the prudential consolidated ADI group. The prudential consolidated group should also be determined in accordance with Australian accounting standards, notably AASB 127 and AASB 3 with the following modifications:\n\n1.  Include the following:\n\n-   all controlled banking entities, securities entities and other financial entities (e.g. finance companies, money market corporations, stockbrokers and leasing companies.\n\n2. Exclude subsidiary entities involved in the following business activities:\n\n-   insurance businesses (including friendly societies and health funds);\n-   acting as manager, responsible entity, approved trustee, trustee or similar role in relation to funds management or the securitisation of assets;\n-   non-financial (commercial) operations; and\n-   SPVs that meet APRA’s operational requirements for regulatory capital relief under APS 120.\n\nReporting period\n\nThe form is to be completed as at the last day of September and March. All ADIs should submit the completed form to APRA within 20 business days after the end of the relevant reporting period.\n\nUnit of measurement\n\nAustralian-owned banks, foreign subsidiary banks and branches of foreign banks are asked to complete the form in millions of Australian dollars rounded to one decimal place. Other ADIs, Building Societies, Credit Unions and Cairns Penny Savings & Loans Limited are asked to complete the form in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nThe general requirements of AASB 121 for translation are:\n\n1.  foreign currency monetary items outstanding at the reporting date must be translated at the spot rate at the reporting date;[\\[2\\]](#_ftn2)\n2.  foreign currency non-monetary items that are measured at historical cost in a foreign currency must be translated using the exchange rate at the date of the transaction;[\\[3\\]](#_ftn3)\n3.  foreign currency non-monetary items that are measured at fair value will be translated at the exchange rate at the date when fair value was determined.\n\nTransactions arising under foreign currency derivative contracts at the reporting date must be prepared in accordance with AASB 139 Financial Instruments: Recognition and Measurement (AASB 139). However, those foreign currency derivatives that are not within the scope of AASB 139 (e.g. some foreign currency derivatives that are embedded in other contracts) remain within the scope of AASB 121.\n\nFor APRA purposes equity items must be translated using the foreign currency exchange rate at the date of investment or acquisition. Post acquisition changes in equity are required to be translated on the date of the movement.\n\nAs foreign currency derivatives are measured at fair value, the currency derivative contracts are translated at the spot rate at the reporting date.\n\nExchange differences should be recognised in profit and loss in the period which they arise. For foreign currency derivatives, the exchange differences would be recognised immediately in profit and loss if the hedging instrument is a fair value hedge. For derivatives used in a cash flow hedge, the exchange differences should be recognised directly in equity.\n\nThe ineffective portion of the exchange differences in all hedges would be recognised in profit and loss.\n\n4. translation of financial reports of foreign operations.\n\nA foreign operation is defined in AASB 121 as meaning an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.\n\n-   Exchange differences relating to foreign currency monetary items that form part of the net investment of an entity in a foreign operation, must be recognised as a separate component of equity.\n-   Translation of financial reports should otherwise follow the requirements in AASB 121.","sortOrder":29},{"sectionNumber":"Netting","sectionType":"part","heading":"Netting","content":"## Netting\n\nAmounts should be reported without any adjustment for netting arrangements.\n\nReporting threshold\n\nBank ADIs:\n\nFor the purposes of this report, only include commercial property exposures which exceed AUD $250,000.\n\nNon-bank ADIs:\n\nFor the purposes of this report, include total commercial property exposures irrespective of the dollar amount.","sortOrder":30},{"sectionNumber":"Definition","sectionType":"part","heading":"Definition","content":"## Definition\n\nCommercial property exposure is defined according to the nature of the risk. An exposure should be classified as commercial property risk, if the exposure is subject to the performance of the property market.\n\nFor reporting purposes, a commercial property exposure exists when a facility has been provided for the development, acquisition or improvement of landed property (real estate), and the servicing and repayment of the facility is dependent on the cash flows generated by the property itself through sale or rental income, and/or from cash flows generated from other properties owned by the borrower.\n\nThe following points may assist to further clarify this general definition:\n\n-   The definition excludes residential property loans for owner occupation and loans to individuals or families for investment in residential property.\n-   Exclude loans to private family companies and/or family trusts where the residence is occupied by the directors or principal beneficiaries of the family trust.\n-   Exclude loans to builders, construction companies or sub-contractors who are paid for the execution of their contracts by a third party and not out of the sale or rental of the property upon completion. If, however, they assume development risk, whether recognised as a developer or not, the exposure is classified as property exposure.\n-   Rural exposures will generally not meet the definition of commercial property, unless the property has been acquired specifically for lease or resale, and where the servicing of the debt is dependent on such lease or resale (and/or the lease or resale of other properties).\n-   Facilities to investment companies, property management companies and unit trusts whose success in business (and therefore the servicing and repayment of the debt) is predominantly dependent upon the performance of the property market are included in commercial property exposure.\n-   Facilities provided for the acquisition of property to be used for generating income other than through rental or sale are classified under the industry from which the cash flow servicing the debt is derived. In such owner\\-occupied properties where part of the debt servicing is derived from rental income, the classification depends on the predominant source of debt servicing. If most of the servicing is by way of income derived from the owner’s business, the exposure is classified under that business. However, if most of the servicing derives from the property itself, it is a property exposure.\n\nThe Australian and New Zealand Standard Industrial Classification (ANZSIC) codes may be used as a guide. Although ANZSIC was not developed for this purpose, property exposures will generally be to enterprises classified under ANZSIC 771 (Property Operators and Developers), and exclude those under subdivision 57 (Accommodation, Cafes and Restaurants). Also excluded are loans to enterprises classified under subdivision 41 (General Construction) unless they assume the development risk, as described above.\n\nThe complete ANZSIC listing is an Australian Bureau of Statistics (ABS) publication (Catalogue No. 1292.0) – February 2006.\n\nSpecific instructions","sortOrder":31},{"sectionNumber":"Part A — Commercial property","sectionType":"subdivision","heading":"Part A — Commercial property","content":"#### Part A – Commercial property\n\nTotal exposure limits\n\nWhen calculating total exposure limits, do not include internal limits, which have not been formally advised to a client and may be cancelled at your ADI’s discretion.\n\nTotal actual exposures\n\nWhen calculating total actual exposures, the exposure should include:\n\n-   claims and commitments recorded on-balance sheet; and\n-   the credit equivalent amounts of off-balance sheet claims and commitments.\n\nImpaired exposures\n\nThe definition of impaired exposures should be consistent with the methodology used to compile the information for ARF 220.0 Impaired Facilities – ADIs. Specific provisions and security held against these exposures are also requested.\n\nCommercial property classifications\n\nThe information required for total exposure limits, total actual exposures, impaired exposures (balance outstanding, specific provisions & security held) are to be classified according to the type of commercial property market/categories to which the ADI is exposed. The categories that the exposures are to be classified in this form are listed below:\n\n1.  office;\n2.  retail – includes retail shops, restaurants, shopping centres, petrol stations, etc;\n3.  industrial \\- includes warehouses and factories;\n4.  land development and subdivisions;\n5.  other residential - includes residential exposures not excluded by point 1 in the general instructions;\n6.  tourism and leisure - includes hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries; and\n7.  other \\- includes other property exposures not elsewhere covered (e.g. health, education related, churches, infrastructure, etc).\n\nAn ADI’s own investment in commercial property (such as equity investments or purchases of units in trusts) should not be included in the main section of the form, but should be noted in Part B. Property held for the ADI’s own use should not be included.\n\nBank ADIs need only include commercial property exposures which exceed AUD $250 000, whilst non-bank ADIs should include total exposures irrespective of the dollar amount.","sortOrder":32},{"sectionNumber":"Part B — ADIs own investment in commerci","sectionType":"subdivision","heading":"Part B — ADIs own investment in commercial property","content":"#### Part B – ADIs own investment in commercial property\n\nAn ADI’s own investment in commercial property (such as equity investments or purchases of units in trusts) should be included in this section of the form. Property held for the ADI’s own use should not be included.\n\nReport the total current carrying value of investments in commercial property (such as equity investments and purchases of units in trusts), that exceed AUD $250 000 for bank ADIs, or the total for non-bank ADIs. Do not include property held for the ADI’s own use. Investments in Australia and overseas should be reported separately.\n\nReport the value of all commercial property exposures written off against provisions, asset revaluation reserves or profits during the reporting period. Write-offs in Australia and overseas are required to be reported separately.","sortOrder":33}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1361},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"This reporting standard maintains its original focus on collecting commercial property exposure data from ADIs for prudential supervision purposes. The scope aligns with the enabling legislation (Financial Sector (Collection of Data) Act 2001) and does not appear to have expanded beyond the original intent of monitoring commercial property market risks in the banking sector."},"complexity_factors":["18 defined terms in the interpretation section including technical accounting references (AASB 127)","Differential reporting requirements based on ADI classification (banks vs building societies/credit unions vs foreign branches)","Dual reporting basis requiring distinction between 'licensed ADI' (stand-alone) and 'consolidated ADI group' (group-wide) operations","Seven distinct commercial property classification categories (office, retail, industrial, land development, other residential, tourism/leisure, other)","Cross-references to multiple external standards including Banking Act 1959, Corporations Act 2001, APS 120 (Securitisation), APS 310 (Audit), and various AASB accounting standards","Complex securitisation deconsolidation rules requiring assessment against APS 120 operational requirements","Foreign currency translation requirements referencing AASB 121 with specific rules for monetary vs non-monetary items and hedging arrangements","Variable reporting thresholds ($250,000 for banks vs nil for non-bank ADIs)"],"plain_english_summary":"This law requires banks, credit unions, building societies and other authorised deposit-taking institutions to twice-yearly report detailed commercial property lending and investment data to APRA so the regulator (and agencies like the RBA and ABS) can monitor sector risk and financial stability. \n\nReports are submitted electronically to APRA within 20 business days after 30 Sept and 31 Mar, must be digitally signed, and are subject to internal review and annual external audit checks."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-13-of-2018/documents"}}