{"id":"F2021L01104","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 30 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102020,"registerId":"commonwealth-F2021L01104-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. 30 of 2021","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 30 of 2021\n\nReporting Standard ARS 720.5 ABS/RBA Equity Securities Held\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. 7 of 2019, including Reporting Standard ARS 720.5 ABS/RBA Equity Securities Held made under that Determination; and\n\n(b) determine Reporting Standard ARS 720.5 ABS/RBA Equity Securities Held, 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 720.5 ABS/RBA Equity Securities Held comprises the document commencing on the following page.\n\n![](image.001.png)\n\nReporting Standard ARS 720.5\n\nABS/RBA Equity Securities Held\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 equity securities held.\n\nIt includes Reporting Form ARF 720.5 ABS/RBA Equity Securities Held 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 720.5 ABS/RBA Equity Securities Held (ARF 720.5) 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 in respect of each quarter ended 31 March, 30 June, 30 September and 31 December.\n\n10. The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.[\\[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 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 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_5: ABS/RBA Equity Securities Held |\n| ----------------------------------------- |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Quarterly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| | Market value |\n| ----------------------------------------------------------------------- | ------------ |\n| | (1) |\n| 1. Total equity securities listed on the ASX and issued by residents | |\n| 1.1 of which: Issued by related parties | |\n| 1.2 of which: Preference shares | |\n| 1.3 Community service organisations | |\n| 1.4 Non-financial businesses | |\n| 1.4.1 Private non-financial investment funds | |\n| 1.4.2 Other private non-financial corporations | |\n| 1.5 Financial institutions | |\n| 1.5.1 ADIs | |\n| 1.5.2 Registered financial corporations | |\n| 1.5.3 Life insurance corporations | |\n| 1.5.4 Other insurance corporations | |\n| 1.5.5 Financial auxiliaries | |\n| 1.5.6 Securitisers | |\n| 1.5.7 Money-market investment funds | |\n| 1.5.8 Non-money-market financial investment funds | |\n| 1.5.9 Other financial institutions | |\n| | |\n| 2 Total equity securities not listed on the ASX and issued by residents | |\n| 2.1 of which: Issued by related parties | |\n| 2.2 of which: Preference shares | |\n| 2.3 Community service organisations | |\n| 2.4 Non-financial businesses | |\n| 2.4.1 Private non-financial investment funds | |\n| 2.4.2 Other private non-financial corporations | |\n| 2.5 Financial institutions | |\n| 2.5.1 ADIs | |\n| 2.5.2 Registered financial corporations | |\n| 2.5.3 Life insurance corporations | |\n| 2.5.4 Other insurance corporations | |\n| 2.5.5 Financial auxiliaries | |\n| 2.5.6 Securitisers | |\n| 2.5.7 Money-market investment funds | |\n| 2.5.8 Non-money-market financial investment funds | |\n| 2.5.9 Other financial institutions | |\n| | |\n| 3 Total equity securities issued by non-residents | |\n| 3.1 of which: Issued by related parties | |\n| 3.2 of which: Preference shares | |\n\nReporting Form ARF 720.5\n\nABS/RBA Equity Securities Held\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 720.5 ABS/RBA Equity Securities Held (ARF 720.5). ARF 720.5 collects information relating to equity securities held by ADIs and RFCs.\n\nInformation reported in ARF 720.5 is required primarily for purposes of the ABS and the RBA. Items on ARF 720.5 are required for various purposes, including the compilation of Australia’s National Accounts. Information reported in ARF 720.5 may also be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 720.5 must be completed for 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 720.5 must be reported as at the end of the reporting period.\n\nFor reporting purposes, unless specified otherwise, enter data as a positive number.\n\nCounterparties\n\nInclude equity securities issued by related parties and non-related parties. Note that this treatment differs from Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) where equity securities issued by related parties are reported separately.\n\nData for resident and non-resident issuers are collected separately. Note that this treatment differs from ARF 720.0A where equity securities issued by non-residents are not separately identified.\n\nValues\n\nReport closing balances at market prices effective at the reference date. Where denominated in foreign currency, convert market values in foreign to AUD at the spot rate effective as at the reference date. This valuation approach for equity securities on the ARF 720.5 may differ from the Australian Accounting Standards and ARF 720.0A depending on the classification of these assets in your institution’s statutory accounts.\n\nReport items on ARF 720.5 adjusted for the value of short-sold positions. That is, report the value of securities held less the value of securities short-sold.\n\nReport items on ARF 720.5 as whole dollars.\n\nStandard Business Reporting (SBR)\n\nReport items on ARF 720.5 with accounting type of debit (assets). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment 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. Total equity securities listed on the ASX and issued by residents\n\nItem 1 collects information about on the value of equity securities held by the ADI or RFC that were issued by resident entities and listed on the Australian Securities Exchange (ASX), by the counterparty of the issuer.\n\nReport all equity securities, including securities held for trading and securities not held for trading, in resident entities listed on the ASX.\n\nExclude equity securities issued by non-residents. Note that this treatment differs from ARF 720.0A where equity securities issued by non-residents are not separately identified.\n\n| Column 1 | Report the market value. |\n| -------- | ------------------------ |\n\n| Item 1 | Report equity securities held that are listed on the ASX and were issued by residents.Item 1 is a derived item. Report the value of total equity securities held in item 1 as the sum of item 1.3, item 1.4 and item 1.5. |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1 | Of the amount reported in item 1, report the value issued by residents that are related parties. |\n| Item 1.2 | Of the amount reported in item 1, report the value of preference shares. |\n| Item 1.3 | Report equity securities held that were issued by resident community service organisations. |\n| Item 1.4 | Report equity securities held that were issued by resident non-financial businesses.Item 1.4 is a derived item. Report the value of equity securities held in item 1.4 as the sum of item 1.4.1 and item 1.4.2. |\n| Item 1.4.1 | Report equity securities held that were issued by resident private non-financial investment funds. |\n| Item 1.4.2 | Report equity securities held that were issued by resident other private non-financial corporations. |\n| Item 1.5 | Report equity securities held that were issued by resident financial institutions. |\n| Item 1.5.1 | Report equity securities held that were issued by resident ADIs. |\n| Item 1.5.2 | Report equity securities held that were issued by resident registered financial corporations. |\n| Item 1.5.3 | Report equity securities held that were issued by resident life insurance corporations. |\n| Item 1.5.4 | Report equity securities held that were issued by resident other insurance corporations. |\n| Item 1.5.5 | Report equity securities held that were issued by resident financial auxiliaries. |\n| Item 1.5.6 | Report equity securities held that were issued by resident securitisers. |\n| Item 1.5.7 | Report equity securities held that were issued by resident money-market investment funds. |\n| Item 1.5.8 | Report equity securities held that were issued by resident non-money-market financial investment funds. |\n| Item 1.5.9 | Report equity securities held that were issued by resident financial institutions other than those reported in items 1.5.1 to 1.5.8.Include:self-managed superannuation funds;other superannuation funds; andfinancial institution n.e.c.Item 1.5.9 is a derived item. Report the value of equity securities held in item 1.5.9 as item 1.5 less the sum of items 1.5.1 to 1.5.8 inclusive. |\n\n2. Total equity securities not listed on the ASX and issued by residents\n\nItem 2 collects information on the value of equity securities held by the ADI or RFC that were issued by resident entities and not listed on the Australian Securities Exchange (ASX), by the counterparty of the issuer.\n\nReport all equity securities, including securities held for trading and securities not held for trading, in resident entities that are not listed on the ASX.\n\nExclude equity securities issued by non-residents. Note that this treatment differs from the ARF 720.0A where equity securities issued by non-residents are not separately identified.\n\n| Column 1 | Report the market value. |\n| -------- | ------------------------ |\n\n| Item 2 | Report equity securities held that are not listed on the ASX and were issued by residents.Item 2 is a derived item. Report the value of total equity securities held in item 2 as the sum of items 2.3, 2.4 and 2.5. |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1 | Of the amount reported in item 2, report the value issued by residents that are related parties. |\n| Item 2.2 | Of the amount reported in item 2, report the value of preference shares. |\n| Item 2.3 | Report equity securities held that were issued by resident community service organisations. |\n| Item 2.4 | Report equity securities held that were issued by resident non-financial businesses.Item 2.4 is a derived item. Report the value of equity securities held in item 2.4 as the sum of item 2.4.1 and item 2.4.2. |\n| Item 2.4.1 | Report equity securities held that were issued by resident private non-financial investment funds. |\n| Item 2.4.2 | Report equity securities held that were issued by resident other private non-financial corporations. |\n| Item 2.5 | Report equity securities held that were issued by resident financial institutions. |\n| Item 2.5.1 | Report equity securities held that were issued by resident ADIs. |\n| Item 2.5.2 | Report equity securities held that were issued by resident registered financial corporations. |\n| Item 2.5.3 | Report equity securities held that were issued by resident life insurance corporations. |\n| Item 2.5.4 | Report equity securities held that were issued by resident other insurance corporations. |\n| Item 2.5.5 | Report equity securities held that were issued by resident financial auxiliaries. |\n| Item 2.5.6 | Report equity securities held that were issued by resident securitisers. |\n| Item 2.5.7 | Report equity securities held that were issued by resident money-market investment funds. |\n| Item 2.5.8 | Report equity securities held that were issued by resident non-money-market financial investment funds. |\n| Item 2.5.9 | Report equity securities held that were issued by resident financial institutions other than those reported in items 2.5.1 to 2.5.8.Include:self-managed superannuation funds;other superannuation funds; andfinancial institution n.e.c..Item 2.5.9 is a derived item. Report the value of equity securities held in item 2.5.9 as item 2.5 less the sum of items 2.5.1 to 2.5.8 inclusive. |\n\n3. Total equity securities issued by non-residents\n\nItem 3 collects information on the value of equity securities held by the ADI or RFC that were issued by non-resident entities.\n\nReport all equity securities, including securities held for trading and securities not held for trading, in non-resident entities regardless of whether they are listed on an exchange.\n\nExclude equity securities issued by residents. Note that this treatment differs from the ARF 720.0A where equity securities issued by residents are not separately identified.\n\n| Column 1 | Report the market value. |\n| -------- | ------------------------ |\n\n| Item 3 | Report equity securities held that were issued by non-residents. |\n| -------- | ----------------------------------------------------------------------------- |\n| Item 3.1 | Of the amount reported in item 3, report the value issued by related parties. |\n| Item 3.2 | Of the amount reported in item 3, report the value of preference shares. |\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 ADI or RFC is nonetheless required to submit the information required no later than the due date.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This Determination revokes and replaces the earlier Determination No. 7 of 2019 for the same reporting standard (ARS 720.5) and restates the data collection, valuation rules, breakdowns and procedural requirements. The replacement appears to be an update or reissue (form, instructions and clarifications) rather than a material expansion of coverage: it keeps the same classes of reporting entities (Category B ADIs and RFCs above the $500m threshold subject to APRA discretion) and preserves quarterly timing while clarifying valuation, submission and audit requirements (paras 4–6, 9–15; Instructions). There is no clear textual sign in this instrument alone that the population of reporters or the fundamental purpose has been significantly widened beyond the original intent; the changes appear administrative and technical in nature."},"complexity_factors":["Three main reporting categories (Items 1–3) each with multi-level subitems (several nested subitems such as 1.5.1–1.5.9 and equivalents)","Cross-references to other instruments: ARS 701.0 for defined terms, ARF 720.0A described for comparators, Prudential Standard APS 310 and Reporting Standard RRS 710.0 for auditor requirements (paras 13, 16; instructions)","Conditional application thresholds and APRA discretion (para 4–5): RFCs included only if assets ≥ $500m, APRA may vary thresholds for particular entities","Valuation and reporting rules that may diverge from accounting treatments: market value, spot FX conversion, net of short positions (Instructions: Values)","Submission mechanics and identification: electronic-only via D2A or APRA-notified method and mandatory digital signature (paras 8, 15)","Timing rules with standard due date, APRA power to change frequency or grant extensions (paras 9–12)","Derived fields and aggregated (shaded) fields in the form that require internal calculations (form notes and specific item descriptions)","Quality assurance requirements: external auditor testing frequency and internal control obligations (paras 13–14)","Interoperability concerns: differences from ARF 720.0A in treatment of related parties and resident/non-resident split noted in multiple places (Instructions and item notes)","Moderate document length with a separate Schedule containing the form and detailed instructions (whole instrument structure)"],"plain_english_summary":"**What this instrument does (mechanical change)\n\n- Revokes the previous Determination No. 7 of 2019 and replaces the specific reporting standard ARS 720.5 with a new Reporting Standard ARS 720.5 \"ABS/RBA Equity Securities Held\" (preamble and Schedule).\n\n**Who must report and when**\n\n- Applies to: authorised deposit-taking institutions (ADIs) in \"Reporting Category B\" and registered financial corporations (RFCs) whose total assets are at least $500 million (para 4). APRA may change these thresholds for particular institutions and will notify them in writing (para 5).\n- Frequency and due date: quarterly, for quarters ending 31 Mar, 30 Jun, 30 Sep and 31 Dec, with submissions due within 28 calendar days of the period end (paras 9–10). APRA can require different frequencies for particular institutions or grant extensions in writing (paras 11–12).\n\n**What data must be provided and how**\n\n- Scope of data: market-value information on equity securities held by the reporting institution, split into three main groups:\n - equity securities listed on the ASX and issued by residents (Item 1);\n - equity securities not listed on the ASX and issued by residents (Item 2);\n - equity securities issued by non-residents (Item 3).\n Each group is broken down further by counterparty type (related parties, preference shares, community organisations, non-financial businesses, and detailed financial-institution subcategories) (form and specific item instructions).\n- Valuation rules: report closing balances at market prices as at the reporting date; convert foreign‑currency market values to AUD at the spot rate on the reference date; report values net of short‑sold positions and as whole dollars (Instructions: Values section).\n- Submission method: electronic only via APRA's \"Direct to APRA\" (D2A) application or another APRA‑notified web method (para 8); submissions must be digitally signed by an authorised officer or agent (para 15).\n- Reporting consolidation basis: domestic books consolidation (para 7).\n\n**Quality control and assurance**\n\n- External auditor: the data must be produced by systems, processes and controls reviewed and tested by the external auditor in accordance with Prudential Standard APS 310 for ADIs or Reporting Standard RRS 710.0 for RFCs; the review/testing must be at least annual or more frequent if the auditor requires it (para 13).\n- Internal controls: the reporting entity must have internal systems, processes and authorisation controls to assure completeness and reliability of the information (para 14).\n\n**Why APRA says this matters (stated purpose)**\n\n- APRA states the primary users of the data are the Australian Bureau of Statistics (ABS) and the Reserve Bank of Australia (RBA) for compiling the National Accounts; APRA may use the data for prudential and publication purposes (para 2).\n\n**Practical implications, incentives and trade‑offs (analyst’s note)**\n\n- Who pays: ADIs and qualifying RFCs bear the direct compliance costs — staff time, valuation processes, system changes to produce the detailed breakdowns, auditor testing fees and any costs to adopt or adapt the D2A submission process (paras 7–8, 13–15).\n- Who decides and exercises discretion: APRA decides which entities are captured (can raise or set thresholds for particular firms), can change reporting frequency, grant extensions, and chooses acceptable submission methods and digital identity credentials (paras 5, 8, 11–12, 15). Those APRA choices will shape the compliance burden for individual firms.\n- Behavioural effects on reporting entities:\n - Institutions must maintain market‑value records and currency conversion processes at quarter‑end, and reconcile those values where statutory accounting valuations differ (Instructions: Values).\n - The requirement to report values net of short positions will require operational processes to track short‑selling exposure against holdings.\n - Detailed counterparty breakdowns may require additional classification work (e.g. separating ASX‑listed resident issuers from non‑listed resident issuers, and splitting multiple financial subsectors).\n- Effects on competition and firms:\n - Firms below the asset thresholds avoid the compliance burden, so costs fall more heavily on larger institutions (para 4). That produces concentrated compliance costs for larger firms and diffuse information benefits for macro‑statistical users.\n - The information collected supports public statistics and central bank/regulatory analysis (para 2). Those public benefits are diffuse; private costs are concentrated.\n- Implementation risks and frictions:\n - Valuation requirements (market values and spot FX) can differ from accounting presentation in statutory financial statements, creating reconciliation work and potential timing mismatches (Instructions: Values).\n - Auditor workload and the annual audit requirement for the reporting controls may impose recurring costs and timing constraints (para 13).\n - Technical integration to D2A or alternate APRA‑approved web methods can require IT changes.\n- Compliance burden and legal formality:\n - The digital signature requirement makes submissions formally attributable to an officer/agent (para 15) and may require certificate management.\n\n**Net description of traded benefits and trade‑offs**\n\n- The standard formalises a regular, detailed supply of equity‑holding data to national statistical and monetary authorities (ABS/RBA) and gives APRA optional access for prudential/publication use (para 2). The measurable trade‑off is concentrated ongoing compliance and audit costs for larger reporting institutions against the public and supervisory value of having up‑to‑date, consistently classified market‑value data on institutions' equity holdings.\n\n**Key references in the standard**: application thresholds and scope (para 4–6), reporting timing and electronic submission (paras 8–12, 15), valuation and presentation rules (Instructions: Values; Specific instructions for Items 1–3), and quality control (paras 13–14)."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This legislation maintains its original scope as a targeted data collection instrument for statistical purposes. It replaces a 2019 determination with substantially similar coverage (Category B ADIs and larger RFCs) and continues the established Economic and Financial Statistics (EFS) collection framework. The scope has not expanded beyond its original purpose of supporting ABS/RBA statistical compilation and APRA prudential oversight."},"complexity_factors":["Multiple cross-references to other standards: ARS 701.0 (definitions), ARF 720.0A (threshold measurement), APS 310 (audit requirements for ADIs), and RRS 710.0 (audit requirements for RFCs)","Conditional application logic: Different rules apply based on ADI category (A vs B) and RFC asset thresholds ($500m), with APRA discretion to modify thresholds for individual entities","Nested categorisation structure: 3 main sections with 25+ sub-items requiring granular classification of equity securities by counterparty type and listing status","Derived fields requiring calculations: Items 1, 1.4, 1.5.9, 2, 2.4, and 2.5.9 are calculated from other line items, creating interdependencies","Divergent treatment from related forms: Explicit notes that this form treats related parties and non-residents differently from ARF 720.0A, creating potential for reporting errors","Dual valuation methodology: Market value reporting required here may differ from Australian Accounting Standards used for statutory accounts","Multiple commencement mechanisms: Standard applies based on both the general registration date and specific reporting period dates (quarter-ends from 30 September 2021)"],"plain_english_summary":"This APRA reporting standard requires certain institutions — Category B ADIs, RFCs with ≥$500m assets, and any APRA-designated entities — to submit quarterly Form ARF 720.5 on equity holdings (ASX-listed, non‑ASX Australian, and overseas shares), broken down by issuer type and market value. It replaced the 2019 version and has applied since 30 September 2021.\n\nReports are sent electronically via APRA’s D2A system within 28 days of quarter‑end, must be digitally signed, and are subject to annual external audit; data is used by APRA, the RBA and the ABS."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-30-of-2021/documents"}}