{"id":"F2021L01098","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 39 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102007,"registerId":"commonwealth-F2021L01098-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. 39 of 2021","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 39 of 2021\n\nReporting Standard ARS 746.0 ABS/RBA Personal Credit Stocks, Flows and Interest Rates\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. 15 of 2019, including Reporting Standard ARS 746.0 ABS/RBA Personal Credit Stocks, Flows and Interest Rates made under that Determination; and\n\n(b) determine Reporting Standard ARS 746.0 ABS/RBA Personal Credit Stocks, Flows and Interest Rates, 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 746.0 ABS/RBA Personal Credit Stocks, Flows and Interest Rates comprises the document commencing on the following page.\n\n![](image.001.png)\n\nReporting Standard ARS 746.0\n\nABS/RBA Personal Credit Stocks, Flows and Interest Rates\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 personal credit stocks, flows and interest rates.\n\nIt includes Reporting Form ARF 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) 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 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) (ARF 746.0A) and Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) (ARF 746.0B) is used by the ABS and RBA for various purposes, including for policy and statistical purposes. 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 ‘personal credit’ is measured by the value reported in item 1.1.1.1.2 (column 1) on Reporting Form ARF 720.1A/B ABS/RBA Loans and Finance Leases (Standard)/(Reduced) (ARF 720.1A/B) and ‘deposits’ are measured by the value reported in item 14 on Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B).\n\n| Class of financial institution | ARF 746.0A | ARF 746.0B |\n| ------------------------------ | ---------------------------------------------------------------- | ---------------------------------------------------------------- |\n| ADIs | Yes if personal credit ≥ $500 million and deposits ≥ $25 billion | Yes if personal credit ≥ $500 million and deposits < $25 billion |\n| RFCs | Yes if personal credit ≥ $500 million and deposits ≥ $25 billion | Yes if personal credit ≥ $500 million and deposits < $25 billion |\n\n5. APRA may from time to time determine that a higher threshold will apply to a particular ADI or RFC than that specified in paragraph 4 of this Reporting Standard and 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 in respect of each calendar month by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5.\n\n10. The information required by this Reporting Standard must be provided to APRA within 15 business days after the end of the reporting period to which the information relates.\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 15 business 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 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_746_0A: ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) |\n| ------------------------------------------------------------------------------- |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Monthly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| 0. Personal finance outstanding - by type |\n| ----------------------------------------- |\n\n| | Number of facilities | Value | Interest rate | Cost of funds | Margin |\n| ------------------------------------------------------- | -------------------- | ----- | ------------- | ------------- | ------ |\n| | (1) | (2) | (3) | (4) | (5) |\n| 0.0. Total personal credit outstanding to residents | | | | | |\n| 0.0.0. Credit cards | | | | | |\n| 0.0.0.0. of which: Balances incurring interest | | | | | |\n| 0.0.1. Finance leases | | | | | |\n| 0.0.2. Margin lending | | | | | |\n| 0.0.3. Fixed-term loans | | | | | |\n| 0.0.3.0. of which: Secured by residential property | | | | | |\n| 0.0.3.1. Fixed interest rate | | | | | |\n| 0.0.3.2. Variable interest rate | | | | | |\n| 0.0.4. Other revolving credit | | | | | |\n| 0.0.4.0. of which: Secured by residential property | | | | | |\n| 0.0.4.1. Fixed interest rate | | | | | |\n| 0.0.4.2. Variable interest rate | | | | | |\n| 0.1. Total personal credit outstanding to non-residents | | | | | |\n\n| Personal finance funded in the month - by type |\n| ---------------------------------------------- |\n\n| | Number of facilities | Value | Interest rate | Cost of funds | Margin |\n| ---------------------------------------------------------------- | -------------------- | ----- | ------------- | ------------- | ------ |\n| | (1) | (2) | (3) | (4) | (5) |\n| 1.0. Total personal finance to residents funded in the month | | | | | |\n| 1.0.0. Credit cards | | | | | |\n| 1.0.1. Finance leases | | | | | |\n| 1.0.2. Margin lending | | | | | |\n| 1.0.3. Fixed-term loans | | | | | |\n| 1.0.3.0. of which: Secured by residential property | | | | | |\n| 1.0.3.1. Fixed interest rate | | | | | |\n| 1.0.3.2. Variable interest rate | | | | | |\n| 1.0.4. Other revolving credit | | | | | |\n| 1.0.4.0. of which: Secured by residential property | | | | | |\n| 1.0.4.1. Fixed interest rate | | | | | |\n| 1.0.4.2. Variable interest rate | | | | | |\n| 1.1. Total personal finance to non-residents funded in the month | | | | | |\n\n \n\n| 2. Personal finance to residents funded in the month - by size |\n| -------------------------------------------------------------- |\n\n| Type of product | Value at commitment | Number of facilities | Value | Interest rate |\n| ---------------------- | ---------------------- | -------------------- | ----- | ------------- |\n| (1) | (2) | (3) | (4) | (5) |\n| | | | | |\n| Credit cards | >$0 to <=$5 000 | | | |\n| Finance leases | >$5 000 to <=$10 000 | | | |\n| Margin lending | >$10 000 to <=$20 000 | | | |\n| Fixed-term loans | >$20 000 to <= $50 000 | | | |\n| Other revolving credit | >$50 000 to <=$100 000 | | | |\n| | >$100 000 | | | |\n\nReporting Form ARF 746.0A\n\nABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) (ARF 746.0A). ARF 746.0A collects information relating to the personal credit stocks, flows and interest rates of ADIs and RFCs.\n\nInformation reported in ARF 746.0A is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 746.0A 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\nFor reporting purposes, unless specified otherwise, enter data as a positive number.\n\nCounterparties\n\nFor the purposes of this form, report only finance to households for personal purposes.\n\nFor the purposes of this form, households may exist in either the resident or non-resident sectors.\n\nPositions with resident and non-resident households are collected separately.\n\nTypes of finance\n\nFor the purposes of this form, finance includes:\n\n- loans; and\n- finance leases.\n\nWhen reporting information on the stock of outstanding finance (e.g. credit outstanding), only include finance that is held on-balance sheet, unless otherwise directed.\n\nReporting by purpose\n\nClassify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines whether (and where) it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).\n\nCredit outstanding & credit outstanding, net of offset account balances\n\nReport outstanding finance under the category in which it sits as at the end of the reporting period. For example, if a loan was originally classified as having a fixed interest rate but now has a variable interest rate then report it as variable interest rate for the current reporting period.\n\nTreatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\nWhen reporting the weighted average interest rate, weight each interest rate by its corresponding balance outstanding.\n\nValues\n\nUnless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.\n\nReport monetary amounts on ARF 746.0A 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 (AASB 121).\n\nReport values on ARF 746.0A as whole dollars.\n\nNumbers\n\nReport numbers on ARF 746.0A unscaled, as whole numbers for ADIs and RFCs.\n\nInterest rates\n\nADIs and RFCs are required to report contractual interest rates. Report interest rates as an annualised percentage rate (on a 365 days per year basis) to two decimal places.\n\nRefer to the interest rates definition for further guidance (ARS 701.0).\n\nCost of funds and margin\n\nCost of funds and margin items are to be reported as an annualised percentage rate to two decimal places.\n\nStandard Business Reporting (SBR)\n\nReport items on ARF 746.0A with accounting type of debit (assets). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting type of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics as 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. Personal finance outstanding – by type\n\nItem 1 collects information on the stock of credit outstanding to households for personal purposes by product type.\n\nReporting basis: report item 1 as at the end of the reporting period.\n\nReport finance to non-residents in item 1.2 only.\n\nExclude facilities with a nil credit outstanding balance.\n\n| Column 1 | Report the number of facilities with credit outstanding. |\n| -------- | ------------------------------------------------------------------------------------------ |\n| Column 2 | Report the value of credit outstanding. |\n| Column 3 | Report the weighted average interest rate on credit outstanding. |\n| Column 4 | Report the cost of funds. |\n| Column 5 | Report the margin.Column 5 is a derived column. Report column 5 as column 3 less column 4. |\n\n| Item 1.1 | Report total personal loans and finance leases to resident households.Item 1.1 is a derived item. Report the number and value (columns 1 and 2) in item 1.1 as the sum of item 1.1.1, item 1.1.2, item 1.1.3, item 1.1.4 and item 1.1.5.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 1.1 as the weighted average of item 1.1.1.1, item 1.1.2, item 1.1.3, item 1.1.4 and item 1.1.5.The value of credit outstanding reported in item 1.1 (column 2) must also equal item 1.1.1.1.2 in column 1 on Reporting Form ARF 720.1A/B ABS/RBA Loans and Finance Leases (Standard)/(Reduced) (ARF 720.1A/B). |\n| ------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1.1 | Report credit cards.The value of credit outstanding reported in item 1.1.1 (column 2) must equal item 1.1.1.1.2.1 (column 1) on ARF 720.1A/B. |\n| Item 1.1.1.1 | Of the amount reported in item 1.1.1, report balances incurring interest. |\n| Item 1.1.2 | Report finance leases.The value of credit outstanding reported in item 1.1.2 (column 2) must equal item 1.1.1.1.2.2 (column 1) on ARF 720.1A/B. |\n| Item 1.1.3 | Report margin lending.The value of credit outstanding reported in item 1.1.3 (column 2) must equal item 1.1.1.1.2.3 (column 1) on ARF 720.1A/B. |\n| Item 1.1.4 | Report fixed-term loans.Item 1.1.4 is a derived item.Report the number and value (columns 1 and 2) in item 1.1.4 as the sum of item 1.1.4.2 and 1.1.4.3.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 1.1.4 as the weighted average of item 1.1.4.2 and item 1.1.4.3.The value of credit outstanding reported in item 1.1.4 (column 2) must equal item 1.1.1.1.2.4 (column 1) on ARF 720.1A/B. |\n| Item 1.1.4.1 | Of the amount reported in item 1.1.4, report the value secured by residential property. |\n| Item 1.1.4.2 | Report fixed-term loans with a fixed interest rate. |\n| Item 1.1.4.3 | Report fixed-term loans with a variable interest rate. |\n| Item 1.1.5 | Report revolving credit facilities other than credit cards (report these in item 1.1.1) and margin lending (report these in item 1.1.3).Item 1.1.5 is a derived item.Report the number and value (columns 1 and 2) in item 1.1.5 as the sum of item 1.1.5.2 and item 1.1.5.3.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 1.1.5 as the weighted average of item 1.1.5.2 and item 1.1.5.3.The value of credit outstanding reported in item 1.1.5 (column 2) must equal item 1.1.1.1.2.5 (column 1) on ARF 720.1A/B. |\n| Item 1.1.5.1 | Of the amount reported in item 1.1.5, report the value secured by residential property. |\n| Item 1.1.5.2 | Report revolving credit facilities other than credit cards and margin lending with a fixed interest rate. |\n| Item 1.1.5.3 | Report revolving credit facilities other than credit cards and margin lending with a variable interest rate. |\n| Item 1.2 | Report total personal loans and finance leases with credit outstanding to non-resident households. |\n\n2. Personal finance funded in the month – by type\n\nItem 2 collects information on the flow of new personal finance funded in the reporting period by product type.\n\nReporting basis: report item 2 during the reporting period or as at the end of the reporting period as directed.\n\nReport loans and finance leases to non-residents in item 2.2 only.\n\nFor item 2, report all amounts funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of any offset account balances (i.e. do not subtract offset account balances from the value of finance funded during the reporting period) and gross of redraw facilities (i.e. do not subtract any amounts available in redraw facilities from the value of finance funded during the reporting period).\n\n| Column 1 | Report the number of facilities funded during the reporting period. |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of personal loans and finance leases funded during the reporting period.For internal refinances report the total value refinanced, not just the increase in the credit limit. |\n| Column 3 | Report the weighted average interest rate as at the end of the reporting period on personal loans and finance leases funded during the reporting period. |\n| Column 4 | Report the cost of funds as at the end of the reporting period for personal loans and finance leases funded during the reporting period. |\n| Column 5 | Report the margin as at the end of the reporting period for personal loans and finance leases funded during the reporting period.Column 5 is a derived column. Report column 5 as column 3 less column 4. |\n\n| Item 2.1. | Report total personal loans and finance leases to resident households.Item 2.1 is a derived item.Report the number and value (columns 1 and 2) in item 2.1 as the sum of item 2.1.1, item 2.1.2, item 2.1.3, item 2.1.4 and item 2.1.5.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 2.1 as the weighted average of item 2.1.1, item 2.1.2, item 2.1.3, item 2.1.4 and item 2.1.5. |\n| ------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1. | Report credit cards. |\n| Item 2.1.2. | Report finance leases. |\n| Item 2.1.3 | Report margin lending. |\n| Item 2.1.4 | Report fixed-term loans.Item 2.1.4 is a derived item.Report the number and value (columns 1 and 2) in item 2.1.4 as the sum of item 2.1.4.2 and item 2.1.4.3.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 2.1.4 as the weighted average of item 2.1.4.2 and item 2.1.4.3. |\n| Item 2.1.4.1 | Of the amount reported in item 2.1.4, report the value secured by residential property. |\n| Item 2.1.4.2 | Report fixed-term loans with a fixed interest rate. |\n| Item 2.1.4.3 | Report fixed-term loans with a variable interest rate. |\n| Item 2.1.5 | Report revolving credit facilities other than credit cards (report these in item 2.1.1) and margin lending (report these in item 2.1.3).Item 2.1.5 is a derived item.Report the number and value (columns 1 and 2) in item 2.1.5 as the sum of item 2.1.5.2 and item 2.1.5.3.Report the interest rate, cost of funds and margin (columns 3, 4 and 5) in item 2.1.5 as the weighted average of item 2.1.5.2 and item 2.1.5.3. |\n| Item 2.1.5.1 | Of the amount reported in item 2.1.5, report the value secured by residential property. |\n| Item 2.1.5.2 | Report revolving credit other than credit cards and margin lending with a fixed interest rate. |\n| Item 2.1.5.3 | Report revolving credit facilities other than credit cards and margin lending with a variable interest rate. |\n| Item 2.2 | Report total personal loans and finance leases to non-resident households. |\n\n3. Personal finance to residents funded in the month – by size\n\nItem 3 collects information on the flow of new credit to resident households for personal purposes funded during the reporting period by the size of the finance amount at commitment.\n\nReporting basis: report item 3 during the reporting period or as at the end of the reporting period as directed.\n\nFor item 3, report all amounts funded during the reporting period, irrespective of whether or not they were drawn. Report values gross of any offset account balances (i.e. do not subtract offset account balances from the value of finance funded in the reporting period) and gross of redraw facilities (i.e. do not subtract any amounts available in redraw facilities from the value of finance funded in the reporting period).\n\n| Column 1 | Report according to the product type (see item 3 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the finance value at commitment (see item 3 for further details). |\n| Column 3 | Report the number of personal finance facilities funded during the reporting period. |\n| Column 4 | Report the value of personal finance funded during the reporting period. |\n| Column 5 | Report the weighted average interest rate as at the end of the reporting period on personal finance funded during the reporting period. |\n\n| Item 3 | Report personal finance to resident households funded in the reporting period for each combination of product type and loan value at commitment category.The product types are:credit cards;leasing;margin lending;fixed-term loans; andrevolving credit facilities other than credit cards or margin lending.The finance value at commitment categories are:size of the finance amount at approval was greater than $0 and less than or equal to $5 000;size of the finance amount at approval was greater than $5 000 and less than or equal to $10 000;size of the finance amount at approval was greater than $10 000 and less than or equal to $20 000;size of the finance amount at approval was greater than $20 000 and less than or equal to $50 000;size of the finance amount at approval was greater than $50 000 and less than or equal to $100 000; andsize of the finance amount at approval was greater than $100 000.The total number of facilities (column 3) and the total value of loans (column 4) reported in item 3 for:credit cards must equal item 2.1.1 (column 1) and item 2.1.1 (column 2) respectively;finance leases must equal item 2.1.2 (column 1) and item 2.1.2 (column 2) respectively;margin lending must equal item 2.1.3 (column 1) and item 2.1.3 (column 2) respectively;fixed-term loans must equal item 2.1.4 (column 1) and item 2.1.4 (column 2) respectively; andother revolving credit must equal item 2.1.5 (column 1) and item 2.1.5 (column 2) respectively.The total weighted average interest rate (column 5) reported in item 3 for:credit cards must equal item 2.1.1 (column 3);finance leases must equal item 2.1.2 (column 3);margin lending must equal item 2.1.3 (column 3);fixed-term loans must equal item 2.1.4 (column 3); andother revolving credit must equal item 2.1.5 (column 3). |\n| ------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n| ARF_746_0B: ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) |\n| ------------------------------------------------------------------------------ |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Monthly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| Personal finance outstanding - by type |\n| -------------------------------------- |\n\n| | Number of facilities | Value | Interest rate |\n| ------------------------------------------------------- | -------------------- | ----- | ------------- |\n| | (1) | (2) | (3) |\n| 1.1. Total personal credit outstanding to residents | | | |\n| 1.1.1. Credit cards | | | |\n| 1.1.1.1. of which: Balances incurring interest | | | |\n| 1.1.2. Finance leases | | | |\n| 1.1.3. Margin lending | | | |\n| 1.1.4. Fixed-term loans | | | |\n| 1.1.4.1. of which: Secured by residential property | | | |\n| 1.1.4.2. Fixed interest rate | | | |\n| 1.1.4.3. Variable interest rate | | | |\n| 1.1.5. Other revolving credit | | | |\n| 1.1.5.1. of which: Secured by residential property | | | |\n| 1.1.5.2. Fixed interest rate | | | |\n| 1.1.5.3. Variable interest rate | | | |\n| 1.2. Total personal credit outstanding to non-residents | | | |\n\n| 2. Personal finance funded in the month - by type |\n| ------------------------------------------------- |\n\n| | Number of facilities | Value | Interest rate |\n| ---------------------------------------------------------------- | -------------------- | ----- | ------------- |\n| | (1) | (2) | (3) |\n| 2.1. Total personal finance to residents funded in the month | | | |\n| 2.1.1. Credit cards | | | |\n| 2.1.2. Finance leases | | | |\n| 2.1.3. Margin lending | | | |\n| 2.1.4. Fixed-term loans | | | |\n| 2.1.4.1. of which: Secured by residential property | | | |\n| 2.1.4.2. Fixed interest rate | | | |\n| 2.1.4.3. Variable interest rate | | | |\n| 2.1.5. Other revolving credit | | | |\n| 2.1.5.1. of which: Secured by residential property | | | |\n| 2.1.5.2. Fixed interest rate | | | |\n| 2.1.5.3. Variable interest rate | | | |\n| 2.2. Total personal finance to non-residents funded in the month | | | |\n\n \n\n| 3. Personal finance to residents funded in the month - by size |\n| -------------------------------------------------------------- |\n\n| Type of product | Value at commitment | Number of facilities | Value | Interest rate |\n| ---------------------- | ---------------------- | -------------------- | ----- | ------------- |\n| (1) | (2) | (3) | (4) | (5) |\n| | | | | |\n| Credit cards | >$0 to <=$5 000 | | | |\n| Finance leases | >$5 000 to <=$10 000 | | | |\n| Margin lending | >$10 000 to <=$20 000 | | | |\n| Fixed-term loans | >$20 000 to <= $50 000 | | | |\n| Other revolving credit | >$50 000 to <=$100 000 | | | |\n| | >$100 000 | | | |\n\nReporting Form ARF 746.0B\n\nABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) (ARF 746.0B). ARF 746.0B collects information relating to the personal credit stocks, flows and interest rates of ADIs and RFCs.\n\nInformation reported in ARF 746.0B is required primarily for purposes of the ABS and the RBA. This information is required for various purposes, including policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 746.0B 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\nFor reporting purposes, unless specified otherwise, enter data as a positive number.\n\nCounterparties\n\nFor the purposes of this form, report only finance to households for personal purposes.\n\nFor the purposes of this form, households may exist in either the resident or non-resident sectors.\n\nPositions with resident and non-resident households are collected separately.\n\nTypes of finance\n\nFor the purposes of this form, finance includes:\n\n- loans; and\n- finances leases.\n\nWhen reporting information on the stock of outstanding finance (e.g. credit outstanding), only include finance that is held on-balance sheet, unless otherwise directed.\n\nReporting by purpose\n\nClassify finance at the lowest level at which it can be identified; the purpose that the funds will be used for determines whether (and where) it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).\n\nCredit outstanding & credit outstanding, net of offset account balances\n\nReport outstanding finance under the category in which it sits as at the end of the reporting period. For example, if a loan was originally classified as having a fixed interest rate but now has a variable interest rate then report it as variable interest rate for the current reporting period.\n\nTreatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\nWhen reporting the weighted average interest rate, weight each interest rate by its corresponding balance outstanding.\n\nValues\n\nUnless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.\n\nReport monetary amounts on ARF 746.0B 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.\n\nReport values on ARF 746.0B as whole dollars.\n\nNumbers\n\nReport numbers on ARF 746.0B unscaled, as whole numbers for ADIs and RFCs.\n\nInterest rates\n\nADIs and RFCs are required to report contractual interest rates. Report interest rates as an annualised percentage rate (on a 365 days per year basis) to two decimal places.\n\nRefer to the interest rates definition for further guidance (ARS 701.0).\n\nStandard Business Reporting (SBR)\n\nReport items on ARF 746.0B with accounting type of debit (assets). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting type of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics as 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. Personal finance outstanding – by type\n\nItem 1 collects information on the stock of credit outstanding to households for personal purposes by product type.\n\nReporting basis: report item 1 as at the end of the reporting period.\n\nReport finance to non-residents in item 1.2 only.\n\nExclude facilities with a nil credit outstanding balance.\n\n| Column 1 | Report the number of facilities with credit outstanding. |\n| -------- | ---------------------------------------------------------------- |\n| Column 2 | Report the value of credit outstanding. |\n| Column 3 | Report the weighted average interest rate on credit outstanding. |\n\n| Item 1.1 | Report total personal loans and finance leases to resident households.Item 1.1 is a derived item.Report the number and value (columns 1 and 2) in item 1.1 as the sum of item 1.1.1, item 1.1.2, item 1.1.3, item 1.1.4 and item 1.1.5.Report the interest rate (column 3) in item 1.1 as the weighted average of item 1.1.1.1, item 1.1.2, item 1.1.3, item 1.1.4 and item 1.1.5.The value of credit outstanding reported in item 1.1 (column 2) must equal item 1.1.1.1.2 (column 1) on Reporting Form ARF 720.1A/B ABS/RBA Loans and Finance Leases (Standard)/(Reduced) (ARF 720.1A/B). |\n| ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1.1 | Report credit cards.The value of credit outstanding reported in item 1.1.1 (column 2) must equal item 1.1.1.1.2.1 (column 1) on ARF 720.1A/B. |\n| Item 1.1.1.1 | Of the amount reported in item 1.1.1, report balances incurring interest. |\n| Item 1.1.2 | Report finance leases.The value of credit outstanding reported in item 1.1.2 (column 2) must equal item 1.1.1.1.2.2 (column 1) on ARF 720.1A/B. |\n| Item 1.1.3 | Report margin lending.The value of credit outstanding reported in item 1.1.3 (column 2) must equal item 1.1.1.1.2.3 (column 1) on ARF 720.1A/B. |\n| Item 1.1.4 | Report fixed-term loans.Item 1.1.4 is a derived item.Report the number and value (columns 1 and 2) in item 1.1.4 as the sum of item 1.1.4.2 and item 1.1.4.3.Report the interest rate (column 3) in item 1.1.4 as the weighted average of item 1.1.4.2 and item 1.1.4.3.The value of credit outstanding reported in item 1.1.4 (column 2) must equal item 1.1.1.1.2.4 (column 1) on ARF 720.1A/B. |\n| Item 1.1.4.1 | Of the amount reported in item 1.1.4, report the value secured by residential property. |\n| Item 1.1.4.2 | Report fixed-term loans with a fixed interest rate. |\n| Item 1.1.4.3 | Report fixed-term loans with a variable interest rate. |\n| Item 1.1.5 | Report revolving credit facilities other than credit cards (report these in item 1.1.1) and margin lending (report these in item 1.1.3).Item 1.1.5 is a derived item.Report the number and value (columns 1 and 2) in item 1.1.5 as the sum of item 1.1.5.2 and item 1.1.5.3.Report the interest rate (column 3) in item 1.1.5 as the weighted average of item 1.1.5.2 and item 1.1.5.3.The value of credit outstanding reported in item 1.1.5 (column 2) must equal item 1.1.1.1.2.5 (column 1) on ARF 720.1A/B. |\n| Item 1.1.5.1 | Of the amount reported in item 1.1.5, report the value secured by residential property. |\n| Item 1.1.5.2 | Report revolving credit facilities other than credit cards and margin lending with a fixed interest rate. |\n| Item 1.1.5.3 | Report revolving credit facilities other than credit cards and margin lending with a variable interest rate. |\n| Item 1.2 | Report total personal loans and finance leases with credit outstanding to non-resident households. |\n\n2. Personal finance funded in the month – by type\n\nItem 2 collects information on the flow of new personal finance funded in the reporting period by product type.\n\nReporting basis: report item 2 during the reporting period or as at the end of the reporting period as directed.\n\nReport loans and finance leases to non-residents in item 2.2 only.\n\nFor item 2, report all amounts funded during the reporting period, irrespective of whether or not they were drawn down. Report values gross of any offset account balances (i.e. do not subtract offset account balances from the value of finance funded during the reporting period) and gross of redraw facilities (i.e. do not subtract any amounts available in redraw facilities from the value of finance funded during the reporting period).\n\n| Column 1 | Report the number of facilities funded during the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of personal loans and finance leases funded during the reporting period.For internal refinances report the total value refinanced, not just the increase in the credit limit. |\n| Column 3 | Report the weighted average interest rate as at the end of the reporting period on personal loans and finance leases funded during the reporting period. |\n\n| Item 2.1. | Report total personal loans and finance leases to resident households.Item 2.1 is a derived item.Report the number and value (columns 1 and 2) in item 2.1 as the sum of item 2.1.1, item 2.1.2, item 2.1.3, item 2.1.4 and item 2.1.5.Report the interest rate (column 3) in item 2.1 as the weighted average of item 2.1.1, item 2.1.2, item 2.1.3, item 2.1.4 and item 2.1.5. |\n| ------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1. | Report credit cards. |\n| Item 2.1.2. | Report finance leases. |\n| Item 2.1.3 | Report margin lending. |\n| Item 2.1.4 | Report fixed-term loans.Item 2.1.4 is a derived item.Report the number and value (columns 1 and 2) in item 2.1.4 as the sum of item 2.1.4.2 and item 2.1.4.3.Report the interest rate (column 3) in item 2.1.4 as the weighted average of item 2.1.4.2 and item 2.1.4.3. |\n| Item 2.1.4.1 | Of the amount reported in item 2.1.4, report the value secured by residential property. |\n| Item 2.1.4.2 | Report fixed-term loans with a fixed interest rate. |\n| Item 2.1.4.3 | Report fixed-term loans with a variable interest rate. |\n| Item 2.1.5 | Report revolving credit facilities other than credit cards (report these in item 2.1.1) and margin lending (report these in item 2.1.3).Item 2.1.5 is a derived item.Report the number and value (columns 1 and 2) in item 2.1.5 as the sum of item 2.1.5.2 and item 2.1.5.3.Report the interest rate (column 3) in item 2.1.5 as the weighted average of item 2.1.5.2 and item 2.1.5.3. |\n| Item 2.1.5.1 | Of the amount reported in item 2.1.5, report the value secured by residential property. |\n| Item 2.1.5.2 | Report revolving credit other than credit cards and margin lending with a fixed interest rate. |\n| Item 2.1.5.3 | Report revolving credit facilities other than credit cards and margin lending with a variable interest rate. |\n| Item 2.2 | Report total personal loans and finance leases to non-resident households. |\n\n3. Personal finance to residents funded in the month – by size\n\nItem 3 collects information on the flow of new credit to resident households for personal purposes funded during the reporting period by the size of the finance amount at commitment.\n\nReporting basis: report item 3 during the reporting period or as at the end of the reporting period as directed.\n\nFor item 3, report all amounts funded during the reporting period, irrespective of whether or not they were drawn. Report values gross of any offset account balances (i.e. do not subtract offset account balances from the value of finance funded in the reporting period) and gross of redraw facilities (i.e. do not subtract any amounts available in redraw facilities from the value of finance funded in the reporting period).\n\n| Column 1 | Report according to the product type (see item 3 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the finance value at commitment (see item 3 for further details). |\n| Column 3 | Report the number of personal finance facilities funded during the reporting period. |\n| Column 4 | Report the value of personal finance funded during the reporting period. |\n| Column 5 | Report the weighted average interest rate as at the end of the reporting period on personal finance funded during the reporting period. |\n\n| Item 3 | Report personal finance to resident households funded in the reporting period for each combination of product type and loan value at commitment category.The product types are:credit cards;leasing;margin lending;fixed-term loans; andrevolving credit facilities other than credit cards or margin lending.The finance value at commitment categories are:size of the finance amount at approval was greater than $0 and less than or equal to $5 000;size of the finance amount at approval was greater than $5 000 and less than or equal to $10 000;size of the finance amount at approval was greater than $10 000 and less than or equal to $20 000;size of the finance amount at approval was greater than $20 000 and less than or equal to $50 000;size of the finance amount at approval was greater than $50 000 and less than or equal to $100 000; andsize of the finance amount at approval was greater than $100 000.The total number of facilities (column 3) and the total value of loans (column 4) reported in item 3 for:credit cards must equal item 2.1.1 (column 1) and item 2.1.1 (column 2) respectively;finance leases must equal item 2.1.2 (column 1) and item 2.1.2 (column 2) respectively;margin lending must equal item 2.1.3 (column 1) and item 2.1.3 (column 2) respectively;fixed-term loans must equal item 2.1.4 (column 1) and item 2.1.4 (column 2) respectively; andother revolving credit must equal item 2.1.5 (column 1) and item 2.1.5 (column 2) respectively.The total weighted average interest rate (column 5) reported in item 3 for:credit cards must equal item 2.1.1 (column 3);finance leases must equal item 2.1.2 (column 3);margin lending must equal item 2.1.3 (column 3);fixed-term loans must equal item 2.1.4 (column 3); andother revolving credit must equal item 2.1.5 (column 3). |\n| ------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"This instrument expressly revokes Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2019 and replaces Reporting Standard ARS 746.0 with the version set out here (see Determination operative clauses and Schedule). The new standard applies to ADIs and RFCs as specified by the size thresholds in paragraph 4 and allows APRA to vary thresholds for particular institutions (paragraph 5). The supplied text does not include the previous Determination’s provisions, so a point-by-point comparison with the prior scope cannot be made from this instrument alone."},"complexity_factors":["Threshold-based applicability with two reporting forms (ARF 746.0A/ARF 746.0B) tied to personal credit and deposit size (paragraph 4).","APRA discretion to set higher thresholds for particular ADIs/RFCs (paragraph 5).","Monthly reporting cadence with a 15 business day due date and APRA power to change frequency per institution (paragraphs 9–11).","Electronic submission requirement via Direct to APRA or other APRA-notified web methods and mandatory digital signing (paragraphs 8 and 15).","Reconciliation and cross-form equality requirements linking values to ARF 720.1A/B and ARF 720.0A/B (multiple item instructions referencing ARF 720 forms).","Detailed item-level classification rules (product types, resident/non-resident, secured by residential property, fixed vs variable rates) and rules for apportioning mixed facilities (Specific instructions, Items 1–3).","Derived fields and weighted-average calculations (many items specify derived columns and weighting rules).","External auditor review and testing requirement referencing APS 310 or RRS 710.0 and Auditing & Assurance Standards guidance (paragraph 13), creating annual assurance obligations.","Prescriptive data conventions: AASB accounting compliance, AASB 121 currency conversion, whole-dollar and two-decimal interest-rate reporting on a 365-day basis (Values/Interest rates instructions).","Domestic-books consolidation reporting basis and exclusions (paragraph 7 and item instructions), affecting internal data aggregation."],"plain_english_summary":"This Determination revokes an earlier standard and requires authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) that meet size thresholds to submit monthly electronic returns on personal credit stocks, flows and interest rates (two form types: Standard and Reduced). The data is collected for the ABS and RBA and may be used by APRA.\n\nIt matters because affected institutions must run reconciliations, auditor-tested controls and monthly submissions (including digital signing), imposing ongoing compliance costs while providing regulators with granular credit and pricing data."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This determination maintains the same scope as its predecessor (Determination No. 15 of 2019). It is a routine replacement/update of a reporting standard with identical application thresholds ($500m personal credit, $25b deposits for Standard form) and the same entity coverage (ADIs and RFCs). The structure and purpose remain consistent with the original Economic and Financial Statistics (EFS) collection framework established under the Financial Sector (Collection of Data) Act 2001."},"complexity_factors":["Dual-form structure with tiered reporting requirements (Standard vs Reduced forms) based on deposit thresholds","Extensive cross-referencing to other reporting standards (ARS 701.0 for definitions, ARF 720.1A/B and ARF 720.0A/B for threshold calculations)","Numerous derived fields requiring weighted average calculations and mathematical relationships between data items","Detailed classification requirements (resident vs non-resident, fixed vs variable rates, secured vs unsecured, 6 loan size brackets)","Conditional logic for treatment of mixed facilities (predominant interest rate type by value)","Specific accounting and auditing requirements referencing external standards (AASB 121, APS 310, RRS 710.0)","18 defined terms and concepts in the interpretation section, plus undefined terms imported from ARS 701.0","Multiple validation rules requiring data consistency across different reporting forms"],"plain_english_summary":"This APRA rule requires banks, credit unions, building societies and registered financial corporations with at least $500m in personal lending to submit monthly standardized data on household credit (outstanding balances, new lending, interest rates, and — for larger firms — funding costs/margins). There’s a detailed form for the biggest ADIs and a reduced form for smaller firms.\n\nThe collected data feed the RBA, ABS and APRA to inform monetary policy, official credit statistics and banking supervision."},"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-39-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-39-of-2021/documents"}}