{"id":"F2021L01119","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102033,"registerId":"commonwealth-F2021L01119-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. 28 of 2021","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 28 of 2021\n\nReporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Alison Bliss, 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:\n\n(a) revoke Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2019, including Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities made under that Determination; and\n\n(b) determine Reporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 4 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, and the revoked reporting standard shall cease to apply, on the day it is registered on the Federal Register of Legislation.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nDated: 30 July 2021\n\n\\[Signed\\]\n\nAlison Bliss\n\nGeneral Manager\n\nData Analytics & Insights Division\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nfinancial sector entity has the meaning given by section 5 of the Act.\n\nSchedule\n\nReporting Standard ARS 720.3 ABS/RBA Intra-group Assets and Liabilities comprises the document commencing on the following page.\n\n![](image.001.png)\n\nReporting Standard ARS 720.3\n\nABS/RBA Intra-group Assets and Liabilities\n\nObjective of this Reporting Standard\n\nThis Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s intra-group assets and liabilities.\n\nIt includes Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities 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 by Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts. This information may also be used by APRA for prudential and publication purposes.\n\n3. This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).\n\nApplication and commencement\n\n4. This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below, where ‘total assets’ are measured by the value reported in item 13 (column 1) on Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A).\n\n| Class of financial institution | Applicable |\n| ------------------------------ | --------------------------- |\n| ADI Reporting Category A | No |\n| ADI Reporting Category B | Yes |\n| RFCs | Yes if total assets ≥ $500m |\n\n5. APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard will apply to a particular ADI or RFC. If APRA does so, it will notify the ADI or RFC concerned in writing.\n\n6. This Reporting Standard applies for reporting periods ending on or after 30 September 2021.\n\nInformation required\n\n7. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.\n\nMethod of submission\n\n8. 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 (i.e. a web-based solution) 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\nReporting periods and due dates\n\n9. The information required by this Reporting Standard must be provided by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5:\n\n(a) in respect of each calendar month by an ADI; and\n\n(b) in respect of each quarter ended 31 March, 30 June, 30 September and 31 December by an RFC.\n\n10. The information required by this Reporting Standard must be provided to APRA within:\n\n(a) 10 business days after the end of the reporting period to which the information relates for ADIs; and\n\n(b) 28 calendar days after the end of the reporting period to which the information relates for RFCs.[\\[1\\]](#_ftn1)\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 required by 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 required for the purposes of the ABS or RBA.\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\n\n13. All information provided by an ADI or RFC 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 or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. 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 or RFC under this Reporting Standard.\n\n14. 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 are to assure the completeness and reliability of the information provided.\n\nAuthorisation\n\n15. When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.\n\nInterpretation\n\n16. Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.\n\n17. In this Reporting Standard:\n\ndue date means the last day of the 10 business days or 28 calendar days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.\n\nreporting period means a month of a year or a quarter ended 31 March, 30 June, 30 September or 31 December as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.\n\n18. Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n| ARF_720_3: ABS/RBA Intra-group Assets and Liabilities |\n| ----------------------------------------------------- |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Monthly/quarterly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| Intra-group assets - by asset type |\n| ---------------------------------- |\n\n| | Total | of which: Denominated in FX (AUD equivalent) |\n| -------------------------------------------------------------------- | ----- | -------------------------------------------- |\n| | (1) | (2) |\n| 1.1. Total intra-group assets | | |\n| 1.1.1. Funds on deposit at other financial institutions | | |\n| 1.1.1.1. At call | | |\n| 1.1.1.2. Not at call | | |\n| 1.1.2. Securities held for trading | | |\n| 1.1.2.1. of which: Asset-backed securities issued by SPVs | | |\n| 1.1.2.2. Debt securities | | |\n| 1.1.2.3. Equity securities | | |\n| 1.1.3. Securities not held for trading | | |\n| 1.1.3.1. of which: Asset-backed securities issued by SPVs | | |\n| 1.1.3.1.1. of which: Self-securitised | | |\n| 1.1.3.2. Debt securities | | |\n| 1.1.3.3. Equity securities | | |\n| 1.1.4. Net acceptances of customers | | |\n| 1.1.5. Loans and finance leases | | |\n| 1.1.5.1. Residents | | |\n| 1.1.5.1.1. Community service organisations | | |\n| 1.1.5.1.2. Non-financial businesses | | |\n| 1.1.5.1.3. Financial institutions | | |\n| 1.1.5.1.3.1. ADIs | | |\n| 1.1.5.1.3.2. Registered financial corporations | | |\n| 1.1.5.1.3.3. Life insurance corporations | | |\n| 1.1.5.1.3.4. Other insurance corporations | | |\n| 1.1.5.1.3.5. Superannuation funds | | |\n| 1.1.5.1.3.6. Financial auxiliaries | | |\n| 1.1.5.1.3.7. Securitisers | | |\n| 1.1.5.1.3.8. Money-market investment funds | | |\n| 1.1.5.1.3.9. Non-money-market financial investment funds | | |\n| 1.1.5.1.3.10. Financial institutions n.e.c. | | |\n| 1.1.5.2. Non-residents | | |\n| 1.1.6. Other assets | | |\n| 1.1.6.1. of which: Derivative financial instruments | | |\n| 1.1.6.1.1. Trading book derivatives | | |\n| 1.1.6.1.2. Banking book derivatives | | |\n| 1.1.6.2. of which: right-of-use assets arising from operating leases | | |\n\n| 2. Intra-group assets - by related party type |\n| --------------------------------------------- |\n\n| | Total | of which: Subordinated | of which:Secured |\n| ------------------------------------------------------------------ | ----- | ---------------------- | ---------------- |\n| | (1) | (2) | (3) |\n| 2.1. Total intra-group assets | | | |\n| 2.1.1. Assets due from the parent entity | | | |\n| 2.1.2. Assets due from the ADI’s overseas branches | | | |\n| 2.1.3. Assets due from the ADI’s overseas-based banking operations | | | |\n| 2.1.4. Assets due from SPVs | | | |\n| 2.1.5. Assets due from other related parties | | | |\n\n| 3. Intra-group liabilities - by liability type |\n| ---------------------------------------------- |\n\n| | Total |\n| ---------------------------------------------------------------- | ----- |\n| | (1) |\n| 3.1. Total intra-group liabilities | |\n| 3.1.1. Deposits | |\n| 3.1.1.1. Residents | |\n| 3.1.1.1.1. Community service organisations | |\n| 3.1.1.1.2. Non-financial businesses | |\n| 3.1.1.1.3. Financial institutions | |\n| 3.1.1.1.3.1. ADIs | |\n| 3.1.1.1.3.2. Registered financial corporations | |\n| 3.1.1.1.3.3. Life insurance corporations | |\n| 3.1.1.1.3.4. Other insurance corporations | |\n| 3.1.1.1.3.5. Superannuation funds | |\n| 3.1.1.1.3.6. Financial auxiliaries | |\n| 3.1.1.1.3.7. Securitisers | |\n| 3.1.1.1.3.8. Money-market investment funds | |\n| 3.1.1.1.3.9. Non-money-market financial investment funds | |\n| 3.1.1.1.3.10. Financial institutions n.e.c. | |\n| 3.1.1.2. Non-residents | |\n| 3.1.2. Acceptances | |\n| 3.1.3. Borrowings | |\n| 3.1.3.1. Debt securities | |\n| 3.1.3.1.1. of which: Original maturity of greater than 12 months | |\n| 3.1.3.1.1.1. of which: Matures in 12 months or less | |\n| 3.1.3.2. Loans and finance leases | |\n| 3.1.3.2.1. of which: Original maturity of greater than 12 months | |\n| 3.1.3.2.1.1. of which: Matures in 12 months or less | |\n| 3.1.4. Creditors and other liabilities | |\n| 3.1.4.1. of which: Derivative financial instruments | |\n| 3.1.4.1.1. Trading book derivatives | |\n| 3.1.4.1.2. Banking book derivatives | |\n| 3.1.4.2. of which: Liabilities arising from operating leases | |\n\n| 4. Intra-group liabilities - by related party type |\n| -------------------------------------------------- |\n\n| | Total | of which: Subordinated | of which: Secured |\n| --------------------------------------------------------------------- | ----- | ---------------------- | ----------------- |\n| | (1) | (2) | (3) |\n| 4.1. Total intra-group liabilities | | | |\n| 4.1.1. Liabilities due to the parent entity | | | |\n| 4.1.2. Liabilities due to the ADI’s overseas branches | | | |\n| 4.1.3. Liabilities due to the ADI’s overseas-based banking operations | | | |\n| 4.1.4. Liabilities due to SPVs | | | |\n| 4.1.5. Liabilities due to other related parties | | | |\n\nReporting Form ARF 720.3\n\nABS/RBA Intra-group Assets and Liabilities\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3). ARF 720.3 collects information relating to assets due from related parties and liabilities due to related parties of ADIs and RFCs.\n\nInformation reported in ARF 720.3 is required primarily for purposes of the ABS and the RBA. Items on ARF 720.3 are required for various purposes, including the compilation of Australia’s National Accounts. Information reported in ARF 720.3 may be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 720.3 must be completed by each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.\n\nReporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nItems on ARF 720.3 must be reported as at the end of the reporting period.\n\nFor reporting purposes, unless otherwise specified otherwise, enter data as a positive number.\n\nCounterparties\n\nIntra-group transactions or positions are those undertaken with related parties of the reporting entity that are not consolidated at the domestic books level.\n\nInclude related parties that are both residents and non-residents.\n\nValues\n\nReport all items on ARF 720.3 in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions, however net of individual provisions.[\\[2\\]](#_ftn2) Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.\n\nReport monetary amounts on ARF 720.3 in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.\n\nReport items on ARF 720.3 in whole dollars.\n\nStandard Business Reporting (SBR)\n\nThe accounting balance type (i.e. credit or debit) is stated for all monetary items and represents the natural accounting type of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\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’ must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Intra-group assets – by asset type\n\nItem 1 collects information on the value of assets due from related parties (intra-group assets) by type of asset, and counterparty of the borrower for loans and finance leases.\n\nSBR: submit item 1 with accounting type of debit (assets).\n\nReport securities adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities sold short.\n\nOnly include loans and finance leases held on-balance sheet.\n\n| Column 1 | Report the value.For item 1.1.5 to 1.1.5.2 inclusive, report the value of credit outstanding. |\n| -------- | ----------------------------------------------------------------------------------------------- |\n| Column 2 | Of the amount reported in column 1, report the value that is denominated in a foreign currency. |\n\n| Item 1.1 | Report total intra-group assets. |\n| ----------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1.1 | Report funds on deposit with financial institutions.Item 1.1.1 is a derived item. Report the value of total funds on deposit in item 1.1.1 as the sum of item 1.1.1.1 and item 1.1.1.2. |\n| Item 1.1.1.1 | Report funds on deposit that are at call. |\n| Item 1.1.1.2 | Report funds on deposit that are not at call. |\n| Item 1.1.2 | Report securities held for trading adjusted for the value of short-sold positions. That is, report the value of securities held for trading held less the value of securities held for trading sold short.Item 1.1.2 is a derived item. Report the value of securities held for trading in item 1.1.2 as the sum of item 1.1.2.2 and item 1.1.2.3. |\n| Item 1.1.2.1 | Of the amount reported in item 1.1.2, report the value of asset-backed securities issued by SPVs. |\n| Item 1.1.2.2 | Report securities held for trading adjusted for the value of short-sold positions that are debt securities. Include bills of exchange held that have been accepted by your institution or another institution. |\n| Item 1.1.2.3 | Report securities held for trading adjusted for the value of short-sold positions that are equity securities. Include bills of exchange held that have been accepted by your institution or another institution. |\n| Item 1.1.3 | Report securities not held for trading adjusted for the value of short-sold positions. That is, report the value of securities not held for trading held less the value of securities not held for trading sold short.Item 1.1.3 is a derived item. Report the value of securities not held for trading adjusted for the value of short-sold positions in item 1.1.3 as the sum of item 1.1.3.2 and item 1.1.3.3. |\n| Item 1.1.3.1 | Of the amount reported in item 1.1.3, report the value of asset-backed securities issued by SPVs. |\n| Item 1.1.3.1.1 | Of the amount reported in item 1.1.3.1, report the value of self-securitised assets. |\n| Item 1.1.3.2 | Report securities not held for trading adjusted for the value of short-sold positions that are debt securities. Include bills of exchange held that have been accepted by your institution or another institution. |\n| Item 1.1.3.3 | Report securities not held for trading adjusted for the value of short-sold positions that are equity securities. Include bills of exchange held that have been accepted by your institution or another institution. |\n| Item 1.1.4 | Report acceptances of bills of exchange that have been accepted by your institution but which are not held by your institution. |\n| Item 1.1.5 | Report for loans and finance leases.Item 1.1.5 is a derived item. Report the value for loans and finance leases in item 1.1.5 as the sum of item 1.1.5.1 and item 1.1.5.2. |\n| Item 1.1.5.1 | Report for loans and finance leases to residents.Item 1.1.5.1 is a derived item. Report the value for loans and finance leases in item 1.1.5.1 as the sum of items 1.1.5.1.1 to 1.1.5.1.3 inclusive. |\n| Item 1.1.5.1.1 | Report for loans and finance leases to resident community service organisations. |\n| Item 1.1.5.1.2 | Report for loans and finance leases to resident non-financial businesses. |\n| Item 1.1.5.1.3 | Report for loans and finance leases to resident financial intuitions.Item 1.1.5.1.3 is a derived item. Report the value for loans and finance leases in item 1.1.5.1.3 as the sum of items 1.1.5.1.3.1 to 1.1.5.1.3.10 inclusive. |\n| Item 1.1.5.1.3.1 | Report for loans and finance leases to resident ADIs. |\n| Item 1.1.5.1.3.2 | Report for loans and finance leases to resident registered financial corporations. |\n| Item 1.1.5.1.3.3 | Report for loans and finance leases to resident life insurance corporations. |\n| Item 1.1.5.1.3.4 | Report for loans and finance leases to resident other insurance corporations. |\n| Item 1.1.5.1.3.5 | Report for loans and finance leases to resident superannuation funds. |\n| Item 1.1.5.1.3.6 | Report for loans and finance leases to resident financial auxiliaries. |\n| Item 1.1.5.1.3.7 | Report for loans and finance leases to resident securitisers. |\n| Item 1.1.5.1.3.8 | Report for loans and finance leases to resident money-market investment funds. |\n| Item 1.1.5.1.3.9 | Report for loans and finance leases to resident non-money-market financial investment funds. |\n| Item 1.1.5.1.3.10 | Report for loans and finance leases to resident financial intuitions n.e.c. |\n| Item 1.1.5.2 | Report for loans and finance leases to non-residents. |\n| Item 1.1.6 | Report any other assets that are not included in items 1.1.1 to 1.1.6.Item 1.1.7 is a derived item. Report the value of other assets in item 1.1.7 as item 1.1 less the sum of item 1.1.1, item 1.1.2, item 1.1.3, item 1.1.4, item 1.1.5 and item 1.1.6. |\n| Item 1.1.6.1 | Of the total reported in item 1.1.7, report the value that is derivative financial instruments.Item 1.1.7.1 is a derived item. Report the value of derivative assets in item 1.1.7.1 as the sum of item 1.1.7.1.1 and item 1.1.7.1.2. |\n| Item 1.1.6.1.1 | Report trading book derivative financial instruments. |\n| Item 1.1.6.1.2 | Report banking book derivative financial instruments. |\n| Item 1.1.6.2 | Of the total reported in item 1.1.6, report the value that comprises assets arising from operating leases as per AASB 16 Leases. |\n\n2. Intra-group assets – by related party type\n\nItem 2 collects information on the value of assets due from related parties (intra-group assets) by related party type.\n\nSBR: submit item 2 with accounting type of debit (assets).\n\nOnly include loans and finance leases that are held on balance sheets.\n\nReport securities adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities sold short.\n\n| Column 1 | Report the value. |\n| -------- | -------------------------------------------------------------------------- |\n| Column 2 | Of the amount reported in column 1, report the value that is subordinated. |\n| Column 3 | Of the amount reported in column 1, report the value that is secured. |\n\n| Item 2Item 2.1 | Report total intra-group assets.For column 1, item 2.1 is a derived item. Report the value of total intra-group assets as the value reported in item 1.1 (column 1). |\n| -------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Report assets due from the parent entity. |\n| Item 2.1.2 | Report assets due from the ADI’s overseas branches. |\n| Item 2.1.3 | Report assets due from the ADI’s overseas-based banking operations, other than assets due from the ADI’s overseas branches reported in item 2.1.2. |\n| Item 2.1.4 | Report assets due from SPVs. |\n| Item 2.1.5 | Report assets due from any other related parties that are not included in items 2.1.1 to 2.1.4.Item 2.1.5 is a derived item. Report the value of assets in item 2.1.5 as item 2.1 less the sum of items 2.1.1 to 2.1.4 inclusive. |\n\n3. Intra-group liabilities – by liability type\n\nItem 3 collects information on the value of liabilities due to related parties (intra-group liabilities) by type of liability, and by the counterparty of the depositor for deposits.\n\nSBR: submit item 3 with accounting type of credit (liabilities).\n\n| Item 3.1 | Report the value of total intra-group liabilities. |\n| ----------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.1.1 | Report the value of deposits.Item 3.1.1 is a derived item. Report the value of deposits in item 3.1.1 as the sum of item 3.1.1.1 and item 3.1.1.2. |\n| Item 3.1.1.1 | Report the value of deposits by residents.Item 3.1.1.1 is a derived item. Report the value of deposits by residents in item 3.1.1.1 as the sum of items 3.1.1.1.1 to 3.1.1.1.3 inclusive. |\n| Item 3.1.1.1.1 | Report the value of deposits by resident community service organisations. |\n| Item 3.1.1.1.2 | Report the value of deposits by resident non-financial businesses. |\n| Item 3.1.1.1.3 | Report the value of deposits by resident financial institutions.Item 3.1.1.1.3 is a derived item. Report the value of deposits in item 3.1.1.1.3 as the sum of items 3.1.1.1.3.1 to 3.1.1.1.3.10 inclusive. |\n| Item 3.1.1.1.3.1 | Report the value of deposits by resident ADIs. |\n| Item 3.1.1.1.3.2 | Report the value of deposits by resident registered financial corporations. |\n| Item 3.1.1.1.3.3 | Report the value of deposits by resident life insurance corporations. |\n| Item 3.1.1.1.3.4 | Report the value of deposits due to resident other insurance corporations. |\n| Item 3.1.1.1.3.5 | Report the value of deposits by resident superannuation funds. |\n| Item 3.1.1.1.3.6 | Report the value of deposits by resident financial auxiliaries. |\n| Item 3.1.1.1.3.7 | Report the value of deposits by resident securitisers. |\n| Item 3.1.1.1.3.8 | Report the value of deposits by resident money-market investment funds. |\n| Item 3.1.1.1.3.9 | Report the value of deposits by resident non-money-market financial investment funds. |\n| Item 3.1.1.1.3.10 | Report the value of deposits by resident financial institutions n.e.c. |\n| Item 3.1.1.2 | Report the value of deposits by non-residents. |\n| Item 3.1.2 | Report the value of acceptances of bills of exchange that have been accepted by your institution but are not held by your institution. |\n| Item 3.1.3 | Report the value of borrowings.Item 3.1.3 is a derived item. Report the value of borrowings in item 3.1.3 as the sum of item 3.1.3.1 and item 3.1.3.2. |\n| Item 3.1.3.1 | Report debt securities. |\n| Item 3.1.3.1.1 | Of the amount reported in item 3.1.3.1, report the value that has an original maturity of greater than 12 months. |\n| Item 3.1.3.1.1.1 | Of the amount reported in item 3.1.3.1.1, report the value that has a residual maturity of 12 months or less. |\n| Item 3.1.3.2 | Report the value of credit outstanding for loans and finance leases. |\n| Item 3.1.3.2.1 | Of the amount reported in item 3.1.3.2, report the value that has an original maturity of greater than 12 months. |\n| Item 3.1.3.2.1.1 | Of the amount reported in item 3.1.3.2.1, report the value that has a residual maturity of 12 months or less. |\n| Item 3.1.4 | Report the value of creditors and other liabilities as the sum of any liabilities to related parties not already reported in items 3.1.1 to 3.1.3.Item 3.1.4 is a derived item. Report the value of creditors and other liabilities in item 3.1.4 as item 3.1 less the sum of items 3.1.1, item 3.1.2 and item 3.1.3. |\n| Item 3.1.4.1 | Of the amount reported in item 3.1.4, report the value of derivative financial instruments.Item 3.1.4.1 is a derived item. Report the value of derivatives in item 3.1.4.1 as the sum of item 3.1.4.1.1 and item 3.1.4.1.2. |\n| Item 3.1.4.1.1 | Report the value of trading book derivative financial instruments. |\n| Item 3.1.4.1.2 | Report the value of banking book derivative financial instruments. |\n| Item 3.1.4.2 | Of the amount reported in item 3.1.4, report the amount that comprises liabilities arising from operating leases as per AASB 16 Leases. |\n\n4. Intra-group liabilities – by related party type\n\nItem 4 collects information on the value of liabilities due to related parties (intra-group liabilities) by related party type.\n\nSBR: submit item 4 with accounting type of credit (liabilities).\n\n| Column 1 | Report the total value. |\n| -------- | -------------------------------------------------------------------------- |\n| Column 2 | Of the amount reported in column 1, report the value that is subordinated. |\n| Column 3 | Of the amount reported in column 1, report the value that is secured. |\n\n| Item 4.1 | Report total intra-group liabilities.For column 1, item 4.1 is a derived item. Report the value of total intra-group liabilities as the value reported in item 3.1. |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 4.1.1 | Report liabilities due to the parent entity. |\n| Item 4.1.2 | Report liabilities due to the ADI’s overseas branches. |\n| Item 4.1.3 | Report liabilities due to the ADI’s overseas-based banking operations, other than assets due to the ADI’s overseas branches reported in item 4.1.2. |\n| Item 4.1.4 | Report liabilities due to SPVs. |\n| Item 4.1.5 | Report liabilities due to any other related parties other than those reported in items 4.1.1 to 4.1.4.Item 4.1.5 is a derived item. Report the value of liabilities in item 4.1.5 as item 4.1 less the sum of items 4.1.1 to 4.1.4 inclusive. |\n\n---\n\n[\\[1\\]](#_ftnref1) To avoid doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RFC is nonetheless required to submit the information required no later than the due date.\n\n[\\[2\\]](#_ftnref2) For the avoidance of doubt, the instruction at credit outstanding in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection to report the balance gross of collective provisions and individual provisions does not apply for the purpose of ARF 720.3.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This determination replaces a 2019 predecessor (Determination No. 5 of 2019) but maintains the same core scope: collecting intra-group exposure data from specific categories of financial institutions for ABS/RBA statistical purposes. The threshold ($500m for RFCs) and the Category A/B distinction for ADIs remain consistent with the original framework. While the specific line items and instructions have been updated, the fundamental purpose and coverage have not expanded beyond the original intent of the Economic and Financial Statistics (EFS) collection framework."},"complexity_factors":["Extensive cross-referencing to external standards: ARS 701.0 (definitions), Australian Accounting Standards (AASB 121, AASB 16), Prudential Standard APS 310, and Reporting Standard RRS 710.0","Nested hierarchical reporting structure with 4 main sections and multiple sub-levels (e.g., item 1.1.5.1.3.10 represents 5 levels of nesting)","Conditional application logic based on entity classification (ADI Category A vs B vs RFCs) and asset thresholds ($500m)","Dual reporting dimensions required: by asset/liability type AND by related party type (effectively reporting the same data twice, classified differently)","Derived fields requiring mathematical calculations (shaded grey in form) with explicit sum/difference formulas in instructions","Specific technical adjustments required: short-sold position adjustments, foreign currency conversion rules, provision netting rules that differ from standard accounting","Multiple timing variables: original maturity vs residual maturity tracking for debt instruments","Discretionary powers granted to APRA (paragraphs 5, 11, 12) creating conditional obligations that vary by entity"],"plain_english_summary":"This APRA reporting rule requires certain smaller banks (Category B ADIs) and larger finance firms (RFCs with ≥$500m assets) to submit regular intra-group asset and liability data via ARF 720.3—monthly for banks, quarterly for RFCs. Data are filed electronically and auditor-attested. The information feeds the ABS and RBA for national accounts and helps APRA monitor group funding, concentration and systemic risk, improving oversight of related‑party exposures."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument expressly revokes Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2019 and re‑issues Reporting Standard ARS 720.3 with the applicability rules set out at paragraph 4 (ADI Category B; RFCs with total assets ≥ $500m) and APRA discretion to vary thresholds (paras 4–5). The text itself does not state whether these applicability criteria or reporting items differ substantively from the revoked instrument, so any net expansion or contraction of coverage relative to the prior instrument is not evident from this document alone."},"complexity_factors":["High granularity of line items and nested derived fields across assets and liabilities (many sub‑items and derived totals).","Different reporting frequencies and deadlines: monthly for ADIs, quarterly for RFCs, with APRA discretion to vary (paras 9–11).","Applicability thresholds and APRA discretion to set higher thresholds for particular entities (paras 4–5).","Mandatory electronic submission, digital signing and specific format (D2A or APRA‑notified web solution) (para 8, 15).","Quality control requirement: external auditor review and testing under APS 310 / RRS 710.0 and annual (or more frequent) attestations (para 13).","Cross‑reference to Australian Accounting Standards and foreign exchange conversion rules (AASB 121) for valuation and presentation (Values; para 17/Values).","SBR (Standard Business Reporting) encoding and accounting balance type requirements add technical implementation needs.","Specific measurement rules (e.g. loans gross of collective provisions but net of individual provisions) that differ from other reporting norms (Values, footnote).","Derived item calculations increase risk of reporting errors and implementation burden for back‑end systems and reconciliations."],"plain_english_summary":"This instrument revokes the 2019 determination and replaces it with Reporting Standard ARS 720.3, which requires certain authorised deposit‑taking institutions (ADI Category B) and registered financial corporations (RFCs with total assets ≥ $500m) to report detailed intra‑group assets and liabilities to APRA. APRA submits the data to the ABS and RBA; reports must be sent electronically, signed digitally, prepared under Australian Accounting Standards, and are subject to external auditor review, creating an ongoing compliance and data‑submission obligation for covered institutions."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-28-of-2021/documents"}}