{"id":"F2020L00434","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 4 of 2020","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100958,"registerId":"commonwealth-F2020L00434-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 920.0","sectionType":"part","heading":"Reporting Standard ARS 920.0","content":"![](image.002.png)\n\n# Reporting Standard ARS 920.0\n\n# Australian Government Small and Medium Enterprise (SME) Guarantee Scheme\n\n![](image.003.png)\n\n## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n## Purpose\n\n2. Information collected by Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0) and Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme (Loan Level Details) (ARF 920.1) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Guarantee Scheme. This information may also be used by APRA for prudential purposes.\n\n## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Eocnomic Response Package) Act 2020\n\n## Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 17 April 2020.\n\n## Information required\n\n5. An ADI or RFC to which this reporting standard applies must provide APRA with the information required by ARF 920.0 and ARF 920.1 in respect of each reporting period on a domestic books consolidation.\n\n## Form and method of submission\n\n6. 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 softward (also known as D2A) may be obtained from APRA.\n\n## Reporting periods and due dates\n\n7. Subject to paragraph 9 of this Reporting Standard, an ADI or RFC to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each business week.\n\n8. Subject to paragraph 10 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n9. APRA may 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 requirements of the Commonwealth Government of Australia.\n\n10. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of 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.\n\n## Quality control\n\n11. All information provided by an ADI or RFC under this Reporting Standard must be subject to 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\n## Authorisation\n\n12. When an officer of an ADI or RFC submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n## Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify the application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation, it must notify each ADI or RFC that is required to report under this Reporting Standard.\n\n## Interpretation\n\n15. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Guarantee Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nbusiness week means the period commencing each Monday and ending the following Friday.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8 or, if applicable, paragraph 10.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 9.\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n17. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Australian Government Small and Medium E","sectionType":"part","heading":"Australian Government Small and Medium Enterprise (SME) Guarantee Scheme","content":"# Australian Government Small and Medium Enterprise (SME) Guarantee Scheme\n\n![](image.003.png)","sortOrder":1},{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"## Purpose\n\n2. Information collected by Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0) and Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme (Loan Level Details) (ARF 920.1) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Guarantee Scheme. This information may also be used by APRA for prudential purposes.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Eocnomic Response Package) Act 2020","sortOrder":4},{"sectionNumber":"Commencement","sectionType":"part","heading":"Commencement","content":"## Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 17 April 2020.","sortOrder":5},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"## Information required\n\n5. An ADI or RFC to which this reporting standard applies must provide APRA with the information required by ARF 920.0 and ARF 920.1 in respect of each reporting period on a domestic books consolidation.","sortOrder":6},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"## Form and method of submission\n\n6. 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 softward (also known as D2A) may be obtained from APRA.","sortOrder":7},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"## Reporting periods and due dates\n\n7. Subject to paragraph 9 of this Reporting Standard, an ADI or RFC to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each business week.\n\n8. Subject to paragraph 10 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n9. APRA may 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 requirements of the Commonwealth Government of Australia.\n\n10. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of 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":8},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"## Quality control\n\n11. All information provided by an ADI or RFC under this Reporting Standard must be subject to 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.","sortOrder":9},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"## Authorisation\n\n12. When an officer of an ADI or RFC submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":10},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"## Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify the application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation, it must notify each ADI or RFC that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"## Interpretation\n\n15. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Guarantee Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nbusiness week means the period commencing each Monday and ending the following Friday.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8 or, if applicable, paragraph 10.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 9.\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n17. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":12},{"sectionNumber":"Reporting Form ARF 920.0","sectionType":"part","heading":"Reporting Form ARF 920.0","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\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\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Borrower-accepted commitments | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit limit | As defined in ARS 701.0. |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Scheme | Scheme means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for a given reporting period is calculated as the sum of approved limits multiplied by their respective interest rates, divided by the sum of all approved limits for all borrower-accepted commitments during the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report borrower-accepted commitments for scheme-backed loans with a a director or personal guarantee. Include loans that have terminated or matured. |\n| Item 1.3 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.4 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.5 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.3 for accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------ |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report impaired scheme-backed loans. |\n\nReport item 2.4 as a weighted average of all borrower-accepted commitments made during the current period.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.4 | Report the weighted average customer rate for borrower-accepted commitments during the current period. |\n| -------- | ------------------------------------------------------------------------------------------------------ |","sortOrder":13},{"sectionNumber":"Australian Government SME Guarantee Sche","sectionType":"part","heading":"Australian Government SME Guarantee Scheme (Portfolio Information)","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\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\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Borrower-accepted commitments | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit limit | As defined in ARS 701.0. |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Scheme | Scheme means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for a given reporting period is calculated as the sum of approved limits multiplied by their respective interest rates, divided by the sum of all approved limits for all borrower-accepted commitments during the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report borrower-accepted commitments for scheme-backed loans with a a director or personal guarantee. Include loans that have terminated or matured. |\n| Item 1.3 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.4 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.5 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.3 for accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------ |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report impaired scheme-backed loans. |\n\nReport item 2.4 as a weighted average of all borrower-accepted commitments made during the current period.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.4 | Report the weighted average customer rate for borrower-accepted commitments during the current period. |\n| -------- | ------------------------------------------------------------------------------------------------------ |","sortOrder":14},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes","sortOrder":15},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.","sortOrder":16},{"sectionNumber":"Unit of measurement","sectionType":"part","heading":"Unit of measurement","content":"## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.","sortOrder":17},{"sectionNumber":"Treatment of facilities","sectionType":"part","heading":"Treatment of facilities","content":"## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\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.","sortOrder":18},{"sectionNumber":"Definitions","sectionType":"part","heading":"Definitions","content":"## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Borrower-accepted commitments | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit limit | As defined in ARS 701.0. |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Scheme | Scheme means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for a given reporting period is calculated as the sum of approved limits multiplied by their respective interest rates, divided by the sum of all approved limits for all borrower-accepted commitments during the relevant period. |","sortOrder":19},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\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\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Borrower-accepted commitments | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit limit | As defined in ARS 701.0. |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Scheme | Scheme means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for a given reporting period is calculated as the sum of approved limits multiplied by their respective interest rates, divided by the sum of all approved limits for all borrower-accepted commitments during the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report borrower-accepted commitments for scheme-backed loans with a a director or personal guarantee. Include loans that have terminated or matured. |\n| Item 1.3 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.4 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.5 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.3 for accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------ |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report impaired scheme-backed loans. |\n\nReport item 2.4 as a weighted average of all borrower-accepted commitments made during the current period.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.4 | Report the weighted average customer rate for borrower-accepted commitments during the current period. |\n| -------- | ------------------------------------------------------------------------------------------------------ |","sortOrder":20},{"sectionNumber":"Item 1: Portfolio to date","sectionType":"part","heading":"Item 1: Portfolio to date","content":"## Item 1: Portfolio to date\n\nReport item 1 for all scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report borrower-accepted commitments for scheme-backed loans with a a director or personal guarantee. Include loans that have terminated or matured. |\n| Item 1.3 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.4 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.5 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |","sortOrder":21},{"sectionNumber":"Item 2: Portfolio as at the end of the c","sectionType":"part","heading":"Item 2: Portfolio as at the end of the current period","content":"## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.3 for accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------ |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report impaired scheme-backed loans. |\n\nReport item 2.4 as a weighted average of all borrower-accepted commitments made during the current period.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.4 | Report the weighted average customer rate for borrower-accepted commitments during the current period. |\n| -------- | ------------------------------------------------------------------------------------------------------ |","sortOrder":22},{"sectionNumber":"Reporting Form ARF 920.1","sectionType":"part","heading":"Reporting Form ARF 920.1","content":"# Reporting Form ARF 920.1\n\n# Australian Government SME Guarantee Scheme (Loan Level Details)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme (Loan Level Details) (ARF 920.1). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme backed-loans to SMEs .\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.1 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3..\n\n## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all loans originated from the start of the Scheme.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place).\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Approval date | Means the date when the borrower has accepted the commitment for the scheme-backed loan. |\n| ------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Borrower-accepted commitment | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| Final repayment date | For scheme-backed loans, the assigned maturity date for the loan initially calculated based on the term length of the loan and based on the approval date. |\n| Guarantor names | The complete list of full names of all the guarantors for the scheme-backed loan.For individuals this is the full name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with the Australian Securities and Investments Commission (ASIC) and may include the suffix Pty Ltd. |\n| Loan identifier | The identifier within the entity used to uniquely identify the loan. |\n| Primary borrower name | The full name of the primary borrower of the loan under the Scheme.For individuals this is the name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with ASIC and may include the suffix Pty Ltd. |\n| Primary borrower Australian Business Number (ABN) | The unique 11 digit ABN registered at the Australian Business Register for the primary borrower of the loan under the Scheme. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n\n \n\n## Specific instructions\n\n## Table 1: For each approved borrower in the last reporting period\n\n.\n\n| Column 1 | Report the loan identifier. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the borrower-accepted commitment. |\n| Column 5 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 6 | Report the approval date. |\n| Column 7 | Report the final repayment date. |\n| Column 8 | Report whether the customer had an active lending relationship with the entity before commencement of the scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 9 | Report whether the scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include scheme-backed loans that have been securitised. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":23},{"sectionNumber":"Reporting period","sectionType":"part","heading":"Reporting period","content":"## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all loans originated from the start of the Scheme.","sortOrder":27},{"sectionNumber":"Table 1: For each approved borrower in t","sectionType":"part","heading":"Table 1: For each approved borrower in the last reporting period","content":"## Table 1: For each approved borrower in the last reporting period\n\n.\n\n| Column 1 | Report the loan identifier. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the borrower-accepted commitment. |\n| Column 5 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 6 | Report the approval date. |\n| Column 7 | Report the final repayment date. |\n| Column 8 | Report whether the customer had an active lending relationship with the entity before commencement of the scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 9 | Report whether the scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include scheme-backed loans that have been securitised. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":31}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"Scope is confined to ADIs and RFCs that have been granted a guarantee under the Guarantee of Lending to SMEs Act and to reporting of scheme‑backed loans; the instrument does not expand or narrow the class of entities beyond that definition. The stated use is limited to assisting Commonwealth administration of the Scheme and APRA prudential purposes (paras 3,2)."},"complexity_factors":["Dual-level reporting requirement: both portfolio (ARF 920.0) and loan‑level (ARF 920.1) data must be supplied (para 5).","High submission frequency by default: reporting on each business week with 10 business day due dates (paras 7–8).","APRA discretion to change frequency for particular entities increases variability of obligations (para 9).","Electronic submission and digital certificate requirement impose IT/authentication costs (para 6; para 12).","Quality control and internal authorisation systems required to assure completeness and reliability (para 11).","Cross‑references to external definitions and standards (e.g. ARS 701.0) create dependency on other instruments (para 15 definitions).","Inclusion of securitised exposures and historical items (e.g. claims paid, written‑offs) increases data scope and historical reconciliation needs (forms/instructions).","APRA may make minor form/instruction variations in writing, introducing potential change management for reporters (paras 13–14)."],"plain_english_summary":"This Reporting Standard requires authorised deposit‑taking institutions (ADIs) and registered financial corporations (RFCs) granted a Commonwealth SME guarantee to submit portfolio (ARF 920.0) and loan‑level (ARF 920.1) data to APRA from reporting periods ending on or after 17 April 2020. Submissions must be electronic (Direct to APRA or notified web method) and digitally signed. (paras 3–6, 4, 12)\n\nAPRA may change reporting frequency, grant extensions, and make minor form/instruction variations. APRA will use the data to assist Commonwealth administration of the Scheme and for prudential purposes; the compliance cost falls to the reporting lenders. (paras 2,7–10,11,13)"},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1727},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is the original 2020 determination establishing reporting requirements specifically for the SME Guarantee Scheme. The scope remains tightly focused on enabling APRA to assist the Commonwealth Government administer that specific scheme, with no evidence of scope creep beyond the original COVID-19 economic response purpose."},"complexity_factors":["Cross-referencing to external standard ARS 701.0 for key definitions (borrower-accepted commitments, credit limits, securitisation)","Dual reporting structure requiring both aggregate portfolio data and granular loan-level data","Technical financial terminology requiring industry-specific knowledge","Precise formatting requirements (whole dollars, decimal places for percentages)","Distinction between cumulative 'portfolio to date' reporting and current period active accounts","APRA discretionary powers to modify reporting frequency and grant extensions","Requirement to include securitised loans in reporting despite them being off-balance sheet"],"plain_english_summary":"This Determination requires ADIs and registered financial corporations that received guarantees under the Australian Government SME Guarantee Scheme to regularly report detailed portfolio and loan‑level data to APRA. \n\nThe weekly electronic submissions (with internal review and authorised digital signing) let APRA support Commonwealth administration of the guarantee, monitor government exposure, and inform prudential supervision of participating lenders."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-4-of-2020/documents"}}