{"id":"F2026L00015","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2026","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107611,"registerId":"commonwealth-F2026L00015-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2026","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 2 of 2026\n\nRevocation of Reporting Standard SRS 532.0 Investment Exposure Concentrations\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Andrew Robertson, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901, revoke Financial Sector (Collection of Data) (reporting standard) determination No. 37 of 2015, including Reporting Standard SRS 532.0 Investment Exposure Concentrations made under that determination.\n\nUnder section 15 of the Act, I DECLARE that the revoked reporting standard shall cease to apply on 6 February 2026.\n\nThis instrument commences on 6 February 2026.\n\nDated: 13 January 2026\n\nAndrew Robertson\n\nGeneral Manager – Chief Data Officer\n\nTechnology and Data 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.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2017},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs a specific, limited administrative function (revocation of Reporting Standard SRS 532.0) exactly as authorised by the Financial Sector (Collection of Data) Act 2001. It has not expanded beyond its stated purpose of retiring this particular reporting requirement."},"complexity_factors":["Extremely short length (under 200 words)","Single, unambiguous operative action (revocation of one specific instrument)","Only two defined terms (APRA and Federal Register of Legislation)","No conditional provisions, exceptions, or substantive cross-references"],"plain_english_summary":"**What this does**\n\nThis document officially cancels (revokes) a banking reporting rule called *Reporting Standard SRS 532.0 Investment Exposure Concentrations*. This rule previously required certain financial institutions to report information about their investment concentrations to APRA (the Australian Prudential Regulation Authority — the government body that supervises banks and financial institutions).\n\n**Who it affects**\n\nBanks, credit unions, building societies, and other financial institutions that were previously required to comply with SRS 532.0.\n\n**When it takes effect**\n\nThe old reporting standard stops applying on **6 February 2026**, which is when this cancellation comes into force.\n\n**Why it matters**\n\nThis removes a specific data collection requirement, potentially reducing reporting burden for affected institutions. It is an administrative measure to retire an outdated standard."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-2-of-2026/documents"}}