{"id":"F2017L01315","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2017","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":144130,"registerId":"commonwealth-F2017L01315-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2017","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 18 of 2017\n\nReporting Standard ARS 750.0 DAWR Agricultural Lending\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Katrina Ellis, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard ARS 750.0 DAWR Agricultural Lending, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.\n\nUnder section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities upon the date of registration of this instrument on the Federal Register of Legislation.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nDated: 29 September 2017\n\n\\[Signed\\]\n\nKatrina Ellis\n\nGeneral Manager\n\nData Analytics Division\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nFederal Register of Legislation means the register established under section 15A of the Legislation Act 2003.\n\nfinancial sector entity has the meaning given in section 5 of the Act.\n\nSchedule\n\nReporting Standard ARS 750.0 DAWR Agricultural Lending comprises the 14 pages commencing on the following page.\n\n \n\n![](image.002.png)\n\nReporting Standard ARS 750.0\n\nDAWR Agricultural Lending\n\nObjective of this Reporting Standard\n\nThis Reporting Standard outlines the requirements for the provision of information to the Australian Prudential Regulation Authority relating to an authorised deposit-taking institution’s or registered financial corporation’s lending and leasing for agricultural activity, and the extent to which those loans and leases are past due or in distress.\n\nIt includes Reporting Form ARF 750.0 DAWR Agricultural Lending and the associated specific instructions.\n\nAuthority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nPurpose\n\n2. Information collected on Reporting Form ARF 750.0 DAWR Agricultural Lending (ARF 750.0) is used by the Department of Agriculture and Water Resources (DAWR) for policy\\-making purposes. The information may also be used by the Australian Prudential Regulation Authority (APRA), the Australian Bureau of Statistics or the Reserve Bank of Australia.\n\nApplication and commencement\n\n3. This Reporting Standard applies to:\n\n all authorised deposit-taking institutions (ADIs) other than purchased payment facility providers (PPF providers); and\n a registered financial corporation (RFC) that meets the requirements of paragraph 6.\n\n4. This Reporting Standard applies for reporting periods ending on or after 30 June 2017.\n\nInformation required\n\n5. An ADI or RFC must provide APRA with the information required by ARF 750.0 on a domestic books basis for each reporting period.\n\n6. Subject to paragraph 7, an RFC must provide APRA with the information required by ARF 750.0 in respect of a reporting period if, at the end of the most recent complete financial year for the RFC, it:\n\n(a) had total assets of $50 million or more;[\\[1\\]](#_ftn1) or\n\n(b) was one of a number of RFCs that, during the reporting period, were related bodies corporate of each other and had combined total assets of $50 million or more.\n\n7. However, an RFC is not required to report in respect of a particular reporting period if another RFC has reported under this Reporting Standard in respect of that reporting period, and that other entity is a related body corporate of the first-mentioned RFC.\n\nMethod of submission\n\n8. The information required by this Reporting Standard must be given to APRA in electronic form using the ‘Direct to APRA’ (also known as ‘D2A’) application or, where ‘Direct to APRA’ is not available, by a method notified by APRA, in writing, prior to submission.\n\nNote: the ‘Direct to APRA’ application software may be obtained from APRA.\n\nReporting periods and due dates\n\n9. The information required by this Reporting Standard must be provided to APRA in respect of each year ending on 30 June.\n\n10. The information required by this Reporting Standard must be provided to APRA:\n\n(a) for the reporting period ending on 30 June 2017, by 30 November 2017; and\n\n(b) for the reporting periods ending on or after 30 June 2018, within 3 months after the end of the reporting period to which the information relates.[\\[2\\]](#_ftn2)\n\n11. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information specified in this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the extent to which the information is necessary for the purposes of the DAWR.\n\n12. APRA may grant an ADI or RFC 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\nQuality control and assurance\n\n13. The information provided by an ADI or RFC under this Reporting Standard may be completed on a best endeavours basis for the reporting period ending on 30 June 2017.\n\nNote: for the avoidance of doubt, paragraph 13 of this Reporting Standard does not limit APRA from, under section 17 of the Financial Sector (Collection of Data) Act 2001, directing an ADI or RFC to give APRA explanation of, or variation to, information provided by an ADI or RFC under this Reporting Standard.\n\n14. For reporting periods ending after 30 June 2017, all information provided by an ADI under this Reporting Standard 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\n15. All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls developed by the ADI or RFC are to ensure the completeness and reliability of the information provided.\n\n Note: for the avoidance of doubt, paragraph 13 of this Reporting Standard does not limit the requirements of paragraph 15 of this Reporting Standard.\n\nAuthorisation\n\n16. When an officer or agent of an ADI or RFC provides the information required by this Reporting Standard using the ‘Direct to APRA’ software, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\nMinor alterations to forms and instructions\n\n17. 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\nwithout changing any substantive requirement in the form or instructions.\n\n18. If APRA makes such a variation it must notify in writing each ADI or RFC that is required to report under this Reporting Standard.\n\nInterpretation\n\n 19. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\n\nagricultural activity means economic activity in one of the industry classifications listed on ARF 750.0.\n\nauthorised deposit-taking institution (ADI) means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nbank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business or a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.\n\nDAWR means the Department of Agriculture and Water Resources (including the Australian Bureau of Agricultural and Resource Economics and Sciences) or any Commonwealth government department that assumes, or succeeds to, its functions.\n\ndomestic books\n\nFor an ADI:\n\nMeans an unconsolidated report of positions, transactions and other information recorded on the ADI’s Australian books, including transactions and positions with both residents and non-residents.\n\nFor an RFC:\n\nMeans an unconsolidated report of positions, transactions and other information recorded on the Australian books of the registered entity. Includes transactions and positions with both residents and non-residents that are recorded on the Australian books of these entities.\n\nIn the case of a foreign\\-based RFC (an RFC that does not have a physical presence in Australia), ‘domestic books’ refers to the books of that RFC which record the positions, transactions and other information relating to that entity’s business and assets located in Australia\n\nIn general, do not consolidate positions, transactions and other information recorded on the books of related bodies corporate (such as subsidiaries, special purpose vehicles or parent entities) and of overseas-based entities (e.g. overseas-based branches and offshore banking units (within the meaning of section 128AE of the Income Tax Assessment Act 1936).\n\nHowever, where an RFC elects to report on behalf of a group of RFCs, these entities are to be consolidated for reporting purposes.\n\ndue date means the last day of the 3-month period provided for in paragraph 10.\n\nother ADI means an ADI that is not an Australian-owned bank or a foreign ADI.\n\nregistered financial corporation (RFC) means a corporation that is a ‘registered entity’ under the Financial Sector (Collection of Data) Act 2001.\n\nrelated body corporate has the meaning given in section 50 of the Corporations Act 2001.\n\nreporting period means a period mentioned in paragraph 9 or, if applicable, paragraph 11.\n\n20. Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard (including related guidance) is a reference to the instrument as in force or existing from time to time.\n\n| ARF_750_0: DAWR Agricultural Lending |\n| ------------------------------------ |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ----------------------------------------------------------------------------------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Annual | Banks - millions of dollars to 3 decimal placesOther ADIs and RFCs - thousands of dollars |\n| Reporting Consolidation | |\n| Domestic books | |\n\n| Agricultural activity by state and territory |\n| -------------------------------------------- |\n\n```html\n

State/territory

Industry classification

Total credit outstanding

Total credit limits

Total value of loans > 90 days past due

Total number of borrowers

Total number of borrowers > 90 days past due

(1)

(2)

(3)

(4)

(5)

(6)

(7)

NSW

Beef cattle

VIC

Sheep and sheep-beef

QLD

Pigs

SA

Dairy

WA

Poultry (meat and eggs)

TAS

Other livestock (horses, deer, beekeeping, other livestock)

ACT

Grain growing and mixed grains-livestock

NT

Cotton

Sugar cane

Vegetables (incl. mushrooms)

Grape growing

Fruit and nuts

Nursery and floriculture

Other crop growing

\n```\n\n| 1.1. Total NSW | | | | | | |\n| -------------- | --- | --- | --- | --- | --- | --- |\n| 1.2. Total VIC | | | | | | |\n| 1.3. Total QLD | | | | | | |\n| 1.4. Total SA | | | | | | |\n| 1.5. Total WA | | | | | | |\n| 1.6. Total TAS | | | | | | |\n| 1.7. Total ACT | | | | | | |\n| 1.8. Total NT | | | | | | |\n\n| 2. Distress by state and territory |\n| ---------------------------------- |\n\n| State/territory | Number of new instances of farm debt mediation | Total credit outstanding of new foreclosures | Number of new foreclosures |\n| --------------- | ---------------------------------------------- | -------------------------------------------- | -------------------------- |\n| (1) | (2) | (3) | (4) |\n| | | | |\n| NSW | | | |\n| VIC | | | |\n| QLD | | | |\n| SA | | | |\n| WA | | | |\n| TAS | | | |\n| ACT | | | |\n| NT | | | |\n\n| 2.1. Total | | | |\n| ---------- | --- | --- | --- |\n\nReporting Form ARF 750.0\n\nDAWR Agricultural Lending\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 750.0 DAWR Agricultural Lending (ARF 750.0). This form collects information relating to the lending activities of ADIs and particular RFCs to agricultural business entities on a domestic books basis.\n\nReporting entity\n\nAn ADI or RFC to which this Reporting Standard applies must complete ARF 750.0 on a domestic books basis.\n\nReporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nFor reporting purposes, unless specified otherwise, data are to be entered as a positive number.\n\nValues\n\nUnless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.\n\nReport monetary amounts on ARF 750.0 in Australian dollars or the Australian dollar equivalent of the foreign currency amount. Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.\n\nValues on ARF 750.0 are to be reported as millions of dollars to three decimal places for banks and thousands of dollars for other ADIs and RFCs.\n\nStandard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type of the item collected.\n\n \n\nSpecific instructions – ARF 750.0\n\nTerms highlighted in bold italics indicate that the definition is provided in this Reporting Standard.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ are indicative only and must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Agricultural activity by state and territory\n\nItem 1 collects information on the credit outstanding and total credit limits for loans and leases to business entities and business entities more than 90 days past due in the context of agricultural activity, divided by state/territory.\n\nWhere only a portion of the loan or lease is for the purpose of agricultural activity, only report the loan or lease when a majority, whether or not drawn down, is for agricultural purposes.\n\nReporting basis: report item 1 as at the end of the reporting period.\n\nSBR: submit data in columns 3, 4 and 5 with accounting type of debit (assets).\n\n| Column 1 | The state/territory in which the business entity’s agricultural activity for which the loan or lease provided is undertaken.Where a loan or lease is directed to agricultural activity across multiple states and territories, attribute the loan to the state/territory in which a majority of the activity is undertaken, based on the revenue ultimately derived from the agricultural activity. |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | The industry classification of the business entity’s agricultural activity for which the loan or lease provided is undertaken.Where a loan or lease is directed to agricultural activity across multiple industry classifications, attribute the loan to the industry classification in which a majority of the activity is undertaken. |\n| Column 3 | The total credit outstanding of loans and leases to business entities within the state/territory and industry classification selected. |\n| Column 4 | The total credit limits of loans and leases to business entities within the state/territory and industry classification selected. |\n| Column 5 | The total credit outstanding of loans and leases to business entities within the state/territory and industry classification selected for which the loan or lease is more than 90 days past due. |\n| Column 6 | The total number of business entities with a credit outstanding for loans and leases within the state/territory and industry classification selected. |\n| Column 7 | The total number of business entities with a credit outstanding for loans and leases within the state/territory and industry classification selected for which the loan or lease is more than 90 days past due. |\n\n| Item 1 | Complete the columns for each state/territory and industry classification as specified above. |\n| -------- | --------------------------------------------------------------------------------------------- |\n| Item 1.1 | Derived total for NSW across all industry classifications. |\n| Item 1.2 | Derived total for VIC across all industry classifications. |\n| Item 1.3 | Derived total for QLD across all industry classifications. |\n| Item 1.4 | Derived total for SA across all industry classifications. |\n| Item 1.5 | Derived total for WA across all industry classifications. |\n| Item 1.6 | Derived total for TAS across all industry classifications. |\n| Item 1.7 | Derived total for ACT across all industry classifications. |\n| Item 1.8 | Derived total for NT across all industry classifications. |\n\n2. Distress by state and territory\n\nItem 2 collects information on number of new farm debt mediations and number of new foreclosures undertaken on loans and leases in relation to agricultural activity by state/territory.\n\nReporting basis: report item 2 during the reporting period.\n\nSBR: submit data in column 3 with accounting type of debit (assets).\n\n| Column 1 | The state/territory in which the business entity’s agricultural activity for which the loan or lease provided is undertaken.Where a loan or lease is directed to agricultural activity across multiple states and territories, attribute the loan or lease to the state/territory in which a majority of the activity is undertaken, based on the revenue ultimately derived from the agricultural activity. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | The total number of business entities for which a new instance of farm debt mediation has been initiated by the reporting entity on loans or leases for agricultural activity during the reporting period by state/territory.A new instance of farm debt mediation refers to the first mediation meeting between the reporting entity and business entity. |\n| Column 3 | The total credit outstanding of loans and leases to business entities for which a new foreclosure process has been initiated on loans or leases for agricultural activity during the reporting period by state/territory. |\n| Column 4 | The total number of business entities for which a new foreclosure process has been initiated on loans or leases for agricultural activity during the reporting period by state/territory. |\n\n| Item 2 | Complete the columns for each state/territory as specified above. |\n| -------- | ----------------------------------------------------------------- |\n| Item 2.1 | Derived total for all states/territories. |\n\nGlossary of terms\n\n```html\n

Business entities

An entity that undertakes productive activities where these activities constitute the entity’s primary source of income.

Includes:

  • companies;
  • trusts;
  • partnerships;
  • incorporated entities;
  • sole traders; and
  • joint ventures.

A group of related parties must be considered a single business entity for the purposes of this reporting standard.

Related parties include the parent entity, controlled entities, associated entities, joint venture entities and any other entity under the same parent entity.

Credit limit

Means the maximum amount of funds available to the borrower without additional authorisation or approval. This amount includes outstanding balances (including capitalised interest or fees) and any other funds that can be drawn without additional approval by the reporting entity, as at the end of the reporting period.

Credit outstanding

The amount owed by borrowers at the end of the reporting period. Credit outstanding is the original loan or lease amount less any repayments, including any redraw facilities drawn. Report the balance gross of provisions. Do not net any deposit balances in offset accounts against the outstanding loan amount. Exclude finance that has been written off.

Farm debt mediation

A structured negotiation process where a neutral and independent mediator assists the business entity and the reporting entity to try to reach agreement about current and future debt arrangements.

In some states/territories, farm debt mediation is a legislative requirement ahead of a reporting entity wishing to undertake any foreclosure action.

Foreclosure

Proceeding in which a reporting institution may take possession of a property used to secure a loan or lease.

Where a reporting institution appoints an administrator or receiver, consider this as an instance of a foreclosure for the purposes of this Reporting Standard.

Industry classification

An individual business entity is assigned to an industry classification based on its predominant activity. The kinds of industry classifications collected in the ARF 750.0 are listed at the end of these instructions, under the heading ‘Industry classification’ with respect to Australian and New Zealand Standard Industrial Classification (ANZSIC) 1993 and 2006 classes.

Loans and leases

Amount owing to the reporting entity by a business entity evidenced by non-negotiable documents.

It includes:

  • advances;
  • secured and unsecured loans;
  • mortgages;
  • commercial loans;
  • redeemable preference share finance not evidenced by a security;
  • lease arrangements; and
  • equity participation in leveraged leases.

90 days past due

The data reported relates to credit exposures where the following criteria are met:

(a) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days; or

(b) the facility is subject to a regular repayment schedule and:

(i) at least 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and

(ii) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.

State/territory

Refers to a state or territory of Australia.

\n```\n\n \n\nIndustry classification\n\n| Industry classification | ANZSIC 1993 class or classes | ANZSIC 2006 class or classes |\n| ----------------------------------------------------------- | ---------------------------- | ---------------------------------------- |\n| Livestock industries | | |\n| Beef cattle | 0125 | 0142, 0143 |\n| Sheep and sheep-beef | 0123, 0124 | 0141, 0144 |\n| Pigs | 0151 | 0192 |\n| Dairy | 0130 | 0160 |\n| Poultry (meat and eggs) | 0141, 0142 | 0171, 0172 |\n| Other livestock (horses, deer, beekeeping, other livestock) | 0152, 0153, 0159 | 0180, 0191, 0193, 0199 |\n| Cropping industries | | |\n| Grain growing and mixed grains-livestock | 0121, 0122 | 0146, 0149, 0145 |\n| Cotton | 0162 | 0152 |\n| Sugar cane | 0161 | 0151 |\n| Vegetables (incl. mushrooms) | 0113 | 0122, 0123, 0121 |\n| Grape growing | 0114 | 0131 |\n| Fruit and nuts | 0115, 0116, 0117, 0119 | 0132, 0133, 0134, 0135, 0136, 0137, 0139 |\n| Nursery and floriculture | 0111, 0112 | 0111, 0112, 0113, 0114, 0115 |\n| Other crop growing | 0169 | 0159 |\n\n---\n\n[\\[1\\]](#_ftnref1) For the purposes of this test, assets are to be valued in accordance with their current market value.\n\n[\\[2\\]](#_ftnref2) To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument appears consistent with its original purpose under the Financial Sector (Collection of Data) Act 2001. It implements a specific data collection for agricultural lending policy purposes, which aligns with the Act's function of enabling APRA to collect statistical data from financial sector entities. No significant scope creep is evident."},"complexity_factors":["Moderate length (14 pages) with substantial definitional content","19 defined terms in the interpretation section, including nested definitions for 'domestic books' with different rules for ADIs vs RFCs vs foreign-based RFCs","Conditional application logic: RFCs only report if they meet $50m asset threshold, but paragraph 7 creates an exception where related entities don't double-report","Cross-references to external standards: AASB 121 (foreign exchange), APS 310 (audit standards), ANZSIC classifications (1993 and 2006 versions)","Dual reporting scales: banks use millions to 3 decimal places; other ADIs and RFCs use thousands","Specific attribution rules for multi-state/multi-industry loans requiring 'majority' determination","Quality control tiering: 'best endeavours' for first reporting period vs full external audit requirements thereafter"],"plain_english_summary":"This APRA reporting standard requires banks (ADIs) and larger non‑bank lenders (RFCs with ≥$50m assets) to submit annual data on their lending to agricultural businesses. The information—amounts, exposure by region/industry, problem loans and indicators of borrower distress—is shared with the Department of Agriculture and other agencies to monitor farm credit flows, identify emerging risks, and inform agricultural and financial stability policy."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The instrument sets out reporting obligations authorised by the Act and defines the covered population and thresholds (paras 3, 5–7). It clarifies measurement basis (domestic books), reporting granularity and quality-assurance steps (paras 5, Interpretation 'domestic books', para 14–15) but does not expand scope beyond the entities and data types specified in the Reporting Standard itself."},"complexity_factors":["Multiple entity types and carve-outs: applies to ADIs (except PPF providers) and RFCs only when asset thresholds or group consolidation rules are met (paras 3, 6–7).","Domestic books and consolidation rules: detailed guidance on when to report unconsolidated Australian books and when RFCs may elect to report on a consolidated group (Interpretation 'domestic books').","Granular disaggregation: state/territory by ANZSIC industry classifications, with derived totals and multiple columns (items 1 and 2; Industry classification table).","Data definitions and edge cases: precise definitions for credit outstanding, credit limits, '90 days past due', farm debt mediation and foreclosure affect classification and measurement (Glossary; '90 days past due' section).","Quality assurance requirement: ADIs must supply data from systems reviewed and tested by external auditors in line with Prudential Standard APS 310 (para 14) and maintain internal review controls (para 15).","Submission, format and units: electronic 'Direct to APRA' requirement, digital signing (paras 8, 16), SBR/accounting type requirements and different scale factors for banks versus other reporters (instructions, reporting basis).","APRA discretion and change control: APRA may change reporting frequency for particular entities, grant due-date extensions, and make minor form/instruction variations (paras 11, 12, 17–18).","Timing and transitional quality tolerance: annual reporting cadence with a specified initial due date and a best-endeavours allowance for the first period (paras 9–10, 13)."],"plain_english_summary":"This Determination requires authorised deposit-taking institutions (ADIs) and certain registered financial corporations (RFCs) to submit ARF 750.0 to APRA, reporting domestic agricultural lending by state and industry: credit outstanding, credit limits, loans >90 days past due, borrower counts and distress events. The Department of Agriculture and Water Resources will use the data for policy; APRA, the ABS and the RBA may also use it.\n\nReporting entities must submit electronically and digitally sign returns; ADIs must have auditor-reviewed systems and controls. APRA can vary reporting frequency or grant extensions."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-18-of-2017/documents"}}