{"id":"F2021L01132","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 40 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102036,"registerId":"commonwealth-F2021L01132-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. 40 of 2021","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 40 of 2021\n\nReporting Standard ARS 747.0 ABS/RBA Deposit 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. 16 of 2019, including Reporting Standard ARS 747.0 ABS/RBA Deposit Stocks, Flows and Interest Rates made under that Determination; and\n\n(b) determine Reporting Standard ARS 747.0 ABS/RBA Deposit 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 747.0 ABS/RBA Deposit Stocks, Flows and Interest Rates comprises the document commencing on the following page.\n\n![](image.001.png)\n\nReporting Standard ARS 747.0\n\nABS/RBA Deposit 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 deposit stocks, flows and interest rates.\n\nIt includes Reporting Form ARF 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 747.0B ABS/RBA Deposit 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 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) (ARF 747.0A) and Reporting Form ARF 747.0B ABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced) (ARF 747.0B) 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 ‘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 747.0A | ARF 747.0B |\n| ------------------------------ | ----------------------------- | ------------------------------------------------------- |\n| ADIs | Yes if deposits ≥ $25 billion | Yes if deposits ≥ $4 billion and deposits < $25 billion |\n| RFCs | Yes if deposits ≥ $25 billion | Yes if deposits ≥ $4 billion and deposits < $25 billion |\n\n5. APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard, will apply to a particular ADI or RFC. If APRA does so it will notify the ADI or RFC concerned in writing.\n\n6. This Reporting Standard applies for reporting periods ending on or after 30 September 2021.\n\nInformation required\n\n7. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.\n\nMethod of submission\n\n8. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\nReporting periods and due dates\n\n9. The information required by this Reporting Standard must be provided 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_747_0A: ABS/RBA Deposit 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| Deposits outstanding - by counterparty & deposit type |\n| ----------------------------------------------------- |\n\n```html\n

Counterparty

Deposit type

Number

Value

Interest rate

Value of funds

Margin

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Households

Fixed-term

Financial institutions - non-related parties

Other non-transaction

Financial institutions - related parties

Transaction - interest bearing

Non-financial businesses & community service organisations

Transaction - non-interest-bearing

General government

Other related parties

Other non-residents

1.1. Total deposits outstanding

1.1.1. of which: Offset accounts linked to housing loans

1.1.2. of which: Offset accounts linked to personal loans

1.1.3. of which: Offset or set-off accounts linked to business loans

1.1.4. Interest-bearing deposits

1.1.5. Non-interest-bearing deposits

\n```\n\n| 2. Deposits outstanding to resident households - by balance |\n| ----------------------------------------------------------- |\n\n| | Number | Value | Interest rate |\n| ------------------------------------------ | ------ | ----- | ------------- |\n| | (1) | (2) | (3) |\n| 2.1. Resident households | | | |\n| 2.1.1. of which: Interest-bearing deposits | | | |\n| 2.1.2. Balance >$0 to <=$50 | | | |\n| 2.1.3. Balance >$50 to <=$1 000 | | | |\n| 2.1.4. Balance >$1 000 to <=$25 000 | | | |\n| 2.1.5. Balance >$25 000 to <=$100 000 | | | |\n| 2.1.6. Balance >$100 000 to <=$250 000 | | | |\n| 2.1.7. Balance >$250 000 to <=$500 000 | | | |\n| 2.1.8. Balance >$500 000 | | | |\n\n \n\n| 3. Deposits outstanding to counterparties other than resident households - by counterparty & balance |\n| ---------------------------------------------------------------------------------------------------- |\n\n```html\n

Counterparty

Deposit balance

Number

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

Financial institutions - non-related parties

Balance > $0 to <= $50

Financial institutions - related parties

Balance > $50 to <= $25 000

Non-financial businesses & community service organisations

Balance > $25 000 to <= $250 000

General government

Balance > $250 000 to <= $500 000

Other related parties

Balance > $500 000 to <= $1 000 000

Other non-residents

Balance > $1 000 000 to <= $10 000 000

Balance > $10 000 000 to <= $100 000 000

Balance > $100 000 000

3.1. Total deposits outstanding to financial institutions

3.1.1. of which: Interest-bearing deposits

3.2. Total deposits outstanding to non-financial businesses & community service organisations

3.2.1. of which: Interest-bearing deposits

\n```\n\n| 4. Fixed-term deposits outstanding - by counterparty & residual term |\n| -------------------------------------------------------------------- |\n\n```html\n

Counterparty

Residual term

Number

Value

Interest rate

Weighted average residual term

Value of funds

Margin

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Households

Term <= 1 month

Financial institutions - non-related parties

Term > 1 month to <= 3 months

Financial institutions - related parties

Term > 3 months to <= 6 months

Non-financial businesses & community service organisations

Term > 6 months to <= 12 months

General government

Term > 12 months to <= 2 years

Other related parties

Term > 2 years to <= 3 years

Other non-residents

Term > 3 years

4.1. Total fixed-term deposits outstanding

\n```\n\n \n\n| 5. New fixed-term deposits in the month - by counterparty & original term |\n| ------------------------------------------------------------------------- |\n\n```html\n

Counterparty

Original term

Number

Value

Interest rate

Value of funds

Margin

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Households

Term <= 1 month

Financial institutions - non-related parties

Term > 1 month to <= 3 months

Financial institutions - related parties

Term > 3 months to <= 6 months

Non-financial businesses & community service organisations

Term > 6 months to <= 12 months

General government

Term > 12 months to <= 2 years

Other related parties

Term > 2 years to <= 3 years

Other non-residents

Term > 3 years

5.1. Total new fixed-term deposits

5.1.1. of which: Households

5.1.2. of which: Financial institutions

5.1.3. of which: Non-financial businesses & community service organisations

5.1.4. of which: General government

5.1.5. of which: Other non-residents

\n```\n\nReporting Form ARF 747.0A\n\nABS/RBA Deposit Stocks, Flows and Interest Rates (Standard)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) (ARF 747.0A). ARF 747.0A collects information relating to the deposit stocks, flows and interest rates of ADIs and RFCs.\n\nInformation reported in ARF 747.0A 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 747.0A 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\nExclude deposit accounts with a nil deposit balance.\n\nCounterparties\n\nInclude positions with non-residents on this form unless otherwise directed. Refer to the specific instructions to determine where non-residents must be included, and whether non-residents are separately identified.\n\nInclude positions with related parties on this form unless otherwise directed. Refer to the specific instructions to determine where related parties must be included, and whether related parties are separately identified.\n\nValues\n\nUnless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.\n\nReport monetary amounts on ARF 747.0A 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 747.0A as whole numbers.\n\nNumbers\n\nReport numbers on ARF 747.0A unscaled, as whole numbers ADIs and RFCs.\n\nThe number of deposits refers to the number of deposit accounts. When reporting these figures:\n\n treat an account shared by multiple parties as one deposit;\n treat a deposit account with multiple sub-accounts as a separate deposit for each sub-account; and\n treat one (non-negotiable) certificate of deposit as one deposit.\n\nAverages\n\nReport averages on ARF 747.0A unscaled, as numbers to two decimal places.\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\nIn particular, note the instructions for the treatment of deposit accounts with more than one possible contractual interest rate and for the treatment of offset accounts and other offsetting products.\n\nValue of funds and margin\n\nReport value of funds and margin items as an annualised percentage rate to two decimal places.\n\nStandard Business Reporting (SBR)\n\nReport items on ARF 747.0A with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Deposits outstanding – by counterparty and deposit type\n\nItem 1 collects information on the stock of deposits by counterparty sector of the depositor and deposit type.\n\nReporting basis: report item 1 as at the end of the reporting period.\n\nDeposits by non-residents are to be included in item 1.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 1.\n\n| Column 1 | Report according to the counterparty sector of the depositor (see item 1 for further details). |\n| -------- | -------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the deposit type (see item 1 for further details). |\n| Column 3 | Report the total number of deposits. |\n| Column 4 | Report the total value of deposits. |\n| Column 5 | Report the weighted average interest rate on deposits. |\n| Column 6 | Report the value of funds for deposits. |\n| Column 7 | Report the margin on deposits.Column 7 is a derived column. Report the margin in column 7 as column 6 less column 5. |\n\n| Item 1 | Report deposits for each combination of counterparty sector of the depositor and deposit type.The counterparty sectors are:resident households;resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses or community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The deposit types are:fixed-term deposits;other non-transaction deposits;transaction deposits that are interest-bearing; andtransaction deposits that are non-interest-bearing.The following reconciliations to other forms hold.The total value of deposits (column 4) in item 1 for:resident households must equal total deposit accounts by resident households reported in column 7 of item 1.1.1 on Reporting Form ARF 720.2A ABS/RBA Deposits (Standard) (ARF 720.2A) or column 4 of item 1.1.1 on Reporting Form ARF 720.2B ABS/RBA Deposits (Reduced) (ARF 720.2B).resident financial institutions that are non-related parties must equal total deposit accounts by resident financial institutions reported in column 7 of item 1.1.5 on ARF 720.2A or column 4 of item 1.1.5 on ARF 720.2B.Resident financial institutions that are related parties must equal deposits by resident financial institutions reported in column 1 of item 3.1.1.1.3 on the Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).resident non-financial businesses and resident community service organisations must equal deposit accounts for resident non-financial businesses and resident community service organisations reported in column 7 of item 1.1.3 and 1.1.2 on ARF 720.2A or column 4 of item 1.1.3 and 1.1.2 on ARF 720.2B.resident general government must equal total deposit accounts for resident general government reported in column 7 of item 1.1.4 on ARF 720.2A or column 4 of item 1.1.4 on 720.2B.other related parties must equal total deposits reported in item 3.1.1 on ARF 720.3 less deposits reported in item 3.1.1.1.3 on the ARF 720.3.other non-residents must equal total deposits reported in column 7 of item 1.2 on the ARF 720.2A or in column 4 of item 1.2 on the ARF 720.2B. |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1 | Report total deposits.Item 1.1 is a derived item.Report the value and number (columns 3 and 4) in item 1.1 as the sum of item 1.Report the interest rate, value of funds and margin (columns 5, 6 and 7) as the weighted average of item 1.For the value and number (columns 3 and 4), item 1.1 must also be equal to the sum of item 1.1.4 and item 1.1.5.For interest rate, value of funds and margin (columns 5, 6 and 7), item 1.1 must also be equal to the weighted average of item 1.1.4 and item 1.1.5.The following reconciliation to other forms also hold for ADIs and RFCs.For the value of deposits (column 4), item 1.1 must be equal to the sum of:total deposit accounts reported in column 7 of item 1 on ARF 720.2A or column 4 of item 1 on ARF 720.2B; anddeposits reported in column 1 of item 3.1.1 on the ARF 720.3. |\n| Item 1.1.1 | Of the total reported in item 1.1, report offset accounts that are linked to loans to resident households for the purpose of housing.For the value of offset accounts (column 4), item 1.1.1 must be equal to column 7 of item 1.1.1.1 on ARF 720.2A or column 4 of item 1.1.1.1 on ARF 720.2B. |\n| Item 1.1.2 | Of the total reported in item 1.1, report offset accounts that are linked to loans to resident households for personal purposes. |\n| Item 1.1.3 | Of the amount reported in item 1.1, report for offset and set-off accounts that are linked to loans to resident non-related parties that are non-financial businesses and community service organisations. |\n| Item 1.1.4 | Report interest-bearing deposits. |\n| Item 1.1.5 | Report non-interest-bearing deposits.For the weighted-average interest rate (column 5), item 1.1.5 must be equal to zero. |\n\n2. Deposits outstanding to resident households – by balance\n\nItem 2 collects information on the stock of deposits by resident households by deposit balance.\n\nReporting basis: report item 2 as at the end of the reporting period.\n\nDeposits by non-residents are excluded from item 2.\n\n| Column 1 | Report the total number of deposits. |\n| -------- | ------------------------------------------------------ |\n| Column 2 | Report the total value of deposits. |\n| Column 3 | Report the weighted average interest rate on deposits. |\n\n| Item 2.1 | Report deposits by resident households.Item 2.1 is a derived item.For the number and value (columns 1 and 2), report deposits in item 2.1 as the sum of items 2.1.2 to 2.1.8 inclusive.For the interest rate (column 3), report deposits in item 2.1 as the weighted average of items 2.1.2 to 2.1.8 inclusive.The number and value (columns 1 and 2) of deposits reported in item 2.1 must also equal item 1 (columns 3 and 4).The interest rate (column 3) of deposits reported in item 2.1 must also equal item 1 (column 5). |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Of the amount reported in item 2.1, report interest-bearing deposits. |\n| Item 2.1.2 | Report deposit balances greater than $0 and less than or equal to $50. |\n| Item 2.1.3 | Report deposit balances greater than $50 and less than or equal to $1 000. |\n| Item 2.1.4 | Report deposit balances greater than $1 000 and less than or equal to $25 000. |\n| Item 2.1.5 | Report deposit balances greater than $25 000 and less than or equal to $100 000. |\n| Item 2.1.6 | Report deposit balances greater than $100 000 and less than or equal to $250 000. |\n| Item 2.1.7 | Report deposit balances greater than $250 000 and less than or equal to $500 000. |\n| Item 2.1.8 | Report deposit balances greater than $500 000. |\n\n3. Deposits outstanding to counterparties other than resident households – by counterparty and balance\n\nItem 3 collects information on the stock of deposits by counterparties other than resident households by counterparty sector and deposit balance.\n\nReporting basis: report item 3 as at the end of the reporting period.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 3.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 3 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the deposit balance as at the end of the reporting period (see item 3 for further details). |\n| Column 3 | Report the number of deposits. |\n| Column 4 | Report the value of deposits. |\n| Column 5 | Report the weighted average interest rate on deposits. |\n\n| Item 3 | Report deposits for each combination of counterparty sector of the depositor and deposit balance as at the end of the reporting period.The counterparty sectors are:resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses or community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The deposit balance categories are:deposit balance greater than $0 and less than or equal to $50;deposit balance greater than $50 and less than or equal to $25 000;deposit balance greater than $25 000 and less than or equal to $250 000;deposit balance greater than $250 000 and less than or equal to $500 000;deposit balance greater than $500 000 and less than or equal to $1 000 000;deposit balance greater than $1 000 000 and less than or equal to $10 000 000; anddeposit balance greater than $10 000 000 and less than or equal to $100 000 000; anddeposit balance greater than $100 000 000.The total number, value and interest rate (columns 3, 4 and 5) of deposits for:financial institutions – non-related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported for this category in item 1.financial institutions – related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits for this category reported in item 1.non-financial business & community services organisations reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits for this category reported in item 1.general government reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits for this category reported in item 1.other related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits for this category reported in item 1.other non-residents reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits for this category reported in item 1. |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.1 | Report total deposits by resident financial institutions.Item 3.1 is a derived item. Report the total number, value and interest rate (columns 3, 4 and 5) in item 3.1 as the total number, value and interest rate (columns 3, 4 and 5) for financial institutions – non-related parties and financial institutions – related parties reported in item 3. |\n| Item 3.1.1 | Of the amount reported in item 3.1, report for interest-bearing deposits. |\n| Item 3.2 | Report deposits by resident non-related parties that are non-financial businesses or community service organisations.Item 3.2 is a derived item. Report the total number, value and interest rate (columns 3, 4 and 5) in item 3.1 as the total number, value and interest rate (columns 3, 4 and 5) for non-financial businesses and community service organisations reported in item 3. |\n| Item 3.2.1 | Of the amount reported in item 3.2, report for interest-bearing deposits. |\n\n4. Fixed-term deposits outstanding – by counterparty & residual term\n\nItem 4 collects information on the stock of fixed-term deposits by counterparty of depositor and the residual term of the deposit.\n\nReporting basis: report item 4 as at the end of the reporting period.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 4.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 4 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the residual term of the fixed-term deposit (see item 4 for further details). |\n| Column 3 | Report the number of fixed-term deposits. |\n| Column 4 | Report the value of fixed-term deposits. |\n| Column 5 | Report the weighted average interest rate on fixed-term deposits. |\n| Column 6 | Report the weighted average residual term for fixed-term deposits.To calculate and report this item, express each term as the number of days remaining to maturity/365 days.Unit of measurement: report column 6 as a number to two decimal places. |\n| Column 7 | Report the value of funds for fixed-term deposits. |\n| Column 8 | Report the margin on fixed-term deposits.Column 8 is a derived item. Report the margin in column 8 as column 7 less column 5. |\n\n| Item 4 | Report fixed-term deposits for each combination of counterparty of the depositor and the residual term of the fixed-term deposit.The counterparty sectors are:resident households;resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses and resident community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The residual term categoriesare:residual term less than or equal to 1 month;residual term greater than 1 month and less than or equal to 3 months;residual term greater than 3 months and less than or equal to 6 months;residual term greater than 6 months and less than or equal to 12 months;residual term greater than 12 months and less than or equal to 2 years;residual term greater than 2 years and less than or equal to 3 years; andresidual term greater than 3 years.The total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8) of fixed-term deposits for:financial institutions – non-related parties reported in item 4 must equal the total number, value interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1.financial institutions – related parties reported in item 4 must equal the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1.non-financial business & community services organisations reported in item 4 must equal the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1.general government reported in item 4 must equal the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1.other related parties reported in item 4 must equal the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1.other non-residents reported in item 4 must equal the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 7 and 8 respectively) of fixed-term deposits reported for this category in item 1. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 4.1 | Report total fixed-term deposits outstanding.Item 4.1 is a derived item. Report total number, value, interest rate, weighted average residual term, value of funds and margin (columns 3, 4, 5, 6, 7 and 8 respectively) in item 4.1 as the total number, value, interest rate, weighted average interest rate, value of funds and margin (columns 3, 4, 5, 6, 7 and 8 respectively) for deposits reported in item 4. |\n\n5. New fixed-term deposits in the month – by counterparty & original term\n\nItem 5 collects information on the flow of new fixed-term deposits by counterparty of depositor and the original term of the fixed-term deposit.\n\nReporting basis: report item 5 during the reporting period.\n\nReport all fixed-term deposits entered into during the reporting period, irrespective of whether the fixed-term deposit was rolled over or represents funds new to the ADI or RFC.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 5.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 5 for further details). |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the original term of the fixed-term deposit (see item 5 for further details). |\n| Column 3 | Report the number of new fixed-term deposits. |\n| Column 4 | Report the value of new fixed-term deposits. |\n| Column 5 | Report the weighted average interest rate for new fixed-term deposits. |\n| Column 6 | Report the value of funds for new fixed-term deposits. |\n| Column 7 | Report the margin for new fixed-term deposits.Column 7 is a derived item. Report the margin in column 7 as column 6 less column 5. |\n\n| Item 5 | Report deposits for each combination of counterparty of the depositor and the original term of the fixed-term deposit.The counterparty sectors are:resident households;resident financial institutions that are non-related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses and community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The original term categories are:original term less than or equal to 1 month;original term greater than 1 month and less than or equal to 3 months;original term greater than 3 months and less than or equal to 6 months;original term greater than 6 months and less than or equal to 12 months;original term greater than 12 months and less than or equal to 2 years;original term greater than 2 years and less than or equal to 3 years; andoriginal term greater than 3 years. |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 5.1 | Report total new fixed-term deposits in the reporting period.Item 5.1 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) reported in item 5. |\n| Item 5.1.1 | Of the amount reported in item 5.1, report fixed-term deposits from resident households.Item 5.1.1 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.1 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident households reported in item 5. |\n| Item 5.1.2 | Of the amount reported in item 5.1, report fixed-term deposits from resident financial institutions.Item 5.1.2 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.2 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident financial institutions – non-related parties and resident financial institutions – related parties reported in item 5. |\n| Item 5.1.3 | Of the total reported in item 5.1, report fixed-term deposits from resident non-related parties that are non-financial businesses and community service organisations.Item 5.1.3 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.3 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident non-related parties that are non-financial businesses and community service organisations reported in item 5. |\n| Item 5.1.4 | Of the total reported in item 5.1, report fixed-term deposits from resident general government.Item 5.1.4 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.4 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident general government reported in item 5. |\n| Item 5.1.5 | Of the total reported in item 5.1, report fixed-term deposits from non-resident non-related parties.Item 5.1.5 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.5 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for other non-residents (any non-residents that are non-related parties) reported in item 5. |\n\n| ARF_747_0B: ABS/RBA Deposit 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| Deposits outstanding - by counterparty & deposit type |\n| ----------------------------------------------------- |\n\n```html\n

Counterparty

Deposit type

Number

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

Households

Fixed-term

Financial institutions - non-related parties

Other non-transaction

Financial institutions - related parties

Transaction - interest bearing

Non-financial businesses & community service organisations

Transaction - non-interest-bearing

General government

Other related parties

Other non-residents

1.1. Total deposits outstanding

1.1.1. of which: Offset accounts linked to housing loans

1.1.2. of which: Offset accounts linked to personal loans

1.1.3. of which: Offset or set-off accounts linked to business loans

1.1.4. Interest-bearing deposits

1.1.5. Non-interest-bearing deposits

\n```\n\n| 2. Deposits outstanding to resident households - by balance |\n| ----------------------------------------------------------- |\n\n| | Number | Value | Interest rate |\n| ------------------------------------------ | ------ | ----- | ------------- |\n| | (1) | (2) | (3) |\n| 2.1. Resident households | | | |\n| 2.1.1. of which: Interest-bearing deposits | | | |\n| 2.1.2. Balance >$0 to <=$50 | | | |\n| 2.1.3. Balance >$50 to <=$1 000 | | | |\n| 2.1.4. Balance >$1 000 to <=$25 000 | | | |\n| 2.1.5. Balance >$25 000 to <=$100 000 | | | |\n| 2.1.6. Balance >$100 000 to <=$250 000 | | | |\n| 2.1.7. Balance >$250 000 to <=$500 000 | | | |\n| 2.1.8. Balance >$500 000 | | | |\n\n \n\n| 3. Deposits outstanding to counterparties other than resident households - by counterparty & balance |\n| ---------------------------------------------------------------------------------------------------- |\n\n```html\n

Counterparty

Deposit balance

Number

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

Financial institutions - non-related parties

Balance > $0 to <= $50

Financial institutions - related parties

Balance > $50 to <= $25 000

Non-financial businesses & community service organisations

Balance > $25 000 to <= $250 000

General government

Balance > $250 000 to <= $500 000

Other related parties

Balance > $500 000 to <= $1 000 000

Other non-residents

Balance > $1 000 000 to <= $10 000 000

Balance > $10 000 000 to <= $100 000 000

Balance > $100,000,000

3.1. Total deposits outstanding to financial institutions

3.1.1. of which: Interest-bearing deposits

3.2. Total deposits outstanding to non-financial businesses & community service organisations

3.2.1. of which: Interest-bearing deposits

\n```\n\n \n\n| 4. Fixed-term deposits outstanding - by counterparty & residual term |\n| -------------------------------------------------------------------- |\n\n```html\n

Counterparty

Residual term

Number

Value

Interest rate

Weighted average residual term

(1)

(2)

(3)

(4)

(5)

(6)

Households

Term <= 1 month

Financial institutions - non-related parties

Term > 1 month to <= 3 months

Financial institutions - related parties

Term > 3 months to <= 6 months

Non-financial businesses & community service organisations

Term > 6 months to <= 12 months

General government

Term > 12 months to <= 2 years

Other related parties

Term > 2 years to <= 3 years

Other non-residents

Term > 3 years

4.1. Total fixed-term deposits outstanding

\n```\n\n \n\n| 5. New fixed-term deposits in the month - by counterparty & original term |\n| ------------------------------------------------------------------------- |\n\n```html\n

Counterparty

Original term

Number

Value

Interest rate

(1)

(2)

(3)

(4)

(5)

Households

Term <= 1 month

Financial institutions - non-related parties

Term > 1 month to <= 3 months

Financial institutions - related parties

Term > 3 months to <= 6 months

Non-financial businesses & community service organisations

Term > 6 months to <= 12 months

General government

Term > 12 months to <= 2 years

Other related parties

Term > 2 years to <= 3 years

Other non-residents

Term > 3 years

5.1. Total new fixed-term deposits

5.1.1. of which: Households

5.1.2. of which: Financial institutions

5.1.3. of which: Non-financial businesses & community service organisations

5.1.4. of which: General government

5.1.5. of which: Other non-residents

\n```\n\nReporting Form ARF 747.0B\n\nABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 747.0B ABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced) (ARF 747.0B). ARF 747.0B collects information relating to the deposit stocks, flows and interest rates of ADIs and RFCs.\n\nInformation reported in ARF 747.0B 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 747.0B 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\nExclude deposit accounts with a nil deposit balance.\n\nCounterparties\n\nInclude positions with non-residents on this form unless otherwise directed. Refer to the specific instructions to determine where non-residents must be included, and whether non-residents are separately identified.\n\nInclude positions with related parties on this form unless otherwise directed. Refer to the specific instructions to determine where related parties must be included, and whether related parties are separately identified.\n\nValues\n\nUnless otherwise specifically stated, information reported on this form must comply with Australian Accounting Standards.\n\nReport monetary amounts on ARF 747.0B 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 747.0B as whole numbers.\n\nNumbers\n\nReport numbers on ARF 747.0B unscaled, as whole numbers for.\n\nThe number of deposits refers to the number of deposit accounts. When reporting these figures:\n\n treat an account shared by multiple parties as one deposit;\n treat a deposit account with multiple sub-accounts as separate deposit for each sub-account; and\n treat one (non-negotiable) certificate of deposit as one deposit.\n\nAverages\n\nReport averages on ARF 747.0B unscaled, as numbers to two decimal places.\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\nIn particular, note the instructions for the treatment of deposit accounts with more than one possible contractual interest rate and for the treatment of offset accounts and other offsetting products.\n\nStandard Business Reporting (SBR)\n\nReport items on ARF 747.0B with accounting type of credit (liabilities). The accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Deposits outstanding – by counterparty and deposit type\n\nItem 1 collects information on the stock of deposits by counterparty sector of the depositor and deposit type.\n\nReporting basis: report item 1 as at the end of the reporting period.\n\nDeposits by non-residents are to be included in item 1.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 1.\n\n| Column 1 | Report according to the counterparty sector of the depositor (see item 1 for further details). |\n| -------- | ---------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the deposit type (see item 1 for further details). |\n| Column 3 | Report the total number of deposits. |\n| Column 4 | Report the total value of deposits. |\n| Column 5 | Report the weighted average interest rate on deposits. |\n\n| Item 1 | Report deposits for each combination of counterparty sector of the depositor and deposit type.The counterparty sectors are:resident households;resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses or resident community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The deposit types are:fixed-term deposits;other non-transaction deposits;transaction deposits that are interest-bearing; andtransaction deposits that are non-interest-bearing.The following reconciliations to other forms hold.The total value of deposits (column 4) in item 1 for:resident households must equal total deposit accounts by resident households reported in column 7 of item 1.1.1 on Reporting Form ARF 720.2A ABS/RBA Deposits (Standard) (ARF 720.2A) or column 4 of item 1.1.1 on Reporting Form ARF 720.2B ABS/RBA Deposits (Reduced) (ARF 720.2B).resident financial institutions that are non-related parties must equal total deposit accounts by resident financial institutions reported in column 7 of item 1.1.5 on ARF 720.2A or column 4 of item 1.1.5 on ARF 720.2B.resident financial institutions that are related parties, must equal deposits by resident financial institutions reported in column 1 of item 3.1.1.1.3 on the Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).resident non-financial businesses and resident community service organisations must equal the sum of deposit accounts for resident non-financial businesses and resident community service organisations reported in column 7 of item 1.1.3 and 1.1.2 on ARF 720.2A or column 4 of item 1.1.3 and 1.1.2 on ARF 720.2B.resident general government must equal total deposit accounts for resident general government reported in column 7 of item 1.1.4 on ARF 720.2A or column 4 of item 1.1.4 on 720.2B.other related parties must equal total deposits reported in item 3.1.1 on ARF 720.3 less deposits reported in item 3.1.1.1.3 on the ARF 720.3.other non-residents must equal total deposits reported in column 7 of item 1.2 on the ARF 720.2A or in column 4 of item 1.2 on the ARF 720.2B. |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1 | Report total deposits.Item 1.1 is a derived item.Report the number and value (columns 3 and 4) in item 1.1 as the sum of item 1.Report the interest rate (column 5) as the weighted average of item 1.For the number and value (columns 3 and 4), item 1.1 must also be equal to the sum of item 1.1.4 and item 1.1.5.For the interest rate (column 5), item 1.1 must also be equal to the weighted average of item 1.1.4 and item 1.1.5.The following reconciliation to other forms also holds for ADIs and RFCs.For the value of deposits (column 4), item 1.1 must also be equal to the sum of:total deposit accounts reported in column 7 of item 1 on ARF 720.2A or column 4 of item 1 on ARF 720.2B; anddeposits reported in column 1 of item 3.1.1 on the ARF 720.3. |\n| Item 1.1.1 | Of the total reported in item 1.1, report offset accounts that are linked to loans to resident households for the purpose of housing.For the value of offset accounts¸ (column 4), item 1.1.1 must be equal to column 7 of item 1.1.1.1 on ARF 720.2A or column 4 of item 1.1.1.1 on ARF 720.2B. |\n| Item 1.1.2 | Of the total reported in item 1.1, report offset accounts that are linked to loans to resident households for personal purposes. |\n| Item 1.1.3 | Of the amount reported in item 1.1, report for offset and set-off accounts that are linked to loans to resident non-related parties that are non-financial businesses and community service organisations. |\n| Item 1.1.4 | Report all interest-bearing deposits. |\n| Item 1.1.5 | Report all non-interest-bearing deposits.For the weighted-average interest rate (column 5), item 1.1.5 must be equal to zero. |\n\n2. Deposits outstanding to resident households – by balance\n\nItem 2 collects information on the stock of deposits by resident households by deposit balance.\n\nReporting basis: report item 2 as at the end of the reporting period.\n\nDeposits by non-residents are excluded from item 2.\n\n| Column 1 | Report the total number of deposits. |\n| -------- | ------------------------------------------------------ |\n| Column 2 | Report the total value of deposits. |\n| Column 3 | Report the weighted average interest rate on deposits. |\n\n| Item 2.1 | Report total deposits by resident households.Item 2.1 is a derived item.For the number and value (columns 1 and 2), report deposits in item 2.1 as the sum of items 2.1.2 to 2.1.8 inclusive.For the interest rate (column 3), report deposits in item 2.1 as the weighted average of items 2.1.2 to 2.1.8 inclusive.The number and value (columns 1 and 2) of deposits reported in item 2.1 must equal item 1 (columns 3 and 4).The interest rate (column 3) of deposits reported in item 2.1 must also equal the weighted average interest rate for deposits for resident households reported in item 1 (column 5). |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Of the amount reported in item 2.1, report interest-bearing deposits. |\n| Item 2.1.2 | Report deposit balances greater than $0 and less than or equal to $50. |\n| Item 2.1.3 | Report deposit balances greater than $50 and less than or equal to $1 000. |\n| Item 2.1.4 | Report deposit balances greater than $1 000 and less than or equal to $25 000. |\n| Item 2.1.5 | Report deposit balances greater than $25 000 and less than or equal to $100 000. |\n| Item 2.1.6 | Report deposit balances greater than $100 000 and less than or equal to $250 000. |\n| Item 2.1.7 | Report deposit balances greater than $250 000 and less than or equal to $500 000. |\n| Item 2.1.8 | Report deposit balances greater than $500 000. |\n\n3. Deposits outstanding to counterparties other than resident households – by counterparty and balance\n\nItem 3 collects information on the stock of deposits by counterparties other than resident households by counterparty sector and deposit balance.\n\nReporting basis: report item 3 as at the end of the reporting period.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 3.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 3 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the deposit balance as at the end of the reporting period (see item 3 for further details). |\n| Column 3 | Report the number of deposits. |\n| Column 4 | Report the value of deposits. |\n| Column 5 | Report the weighted average interest rate on deposits. |\n\n| Item 3 | Report deposits for each combination of counterparty sector of the depositor and deposit balance as at the end of the reporting period.The counterparty sectors are:resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses or community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The deposit balance categories are:deposit balance greater than $0 and less than or equal to $50;deposit balance greater than $50 and less than or equal to $25 000;deposit balance greater than $25 000 and less than or equal to $250 000;deposit balance greater than $250 000 and less than or equal to $500 000;deposit balance greater than $500 000 and less than or equal to $1 000 000;deposit balance greater than $1 000 000 and less than or equal to $10 000 000; anddeposit balance greater than $10 000 000 and less than or equal to $100 000 000; anddeposit balance greater than $100 000 000.The total number, value and interest rate (columns 3, 4 and 5) of deposits for:financial institutions – non-related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported in item 1.financial institutions – related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) reported in item 1.non-financial business & community services organisations reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported in item 1.general government reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported in item 1.other related parties reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported in item 1.other non-residents reported in item 3 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of deposits reported in item 1. |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.1 | Report total deposits by resident financial institutions.Item 3.1 is a derived item. Report the total number, value and interest rate (columns 3, 4 and 5) in item 3.1 as the total number, value and interest rate (columns 3, 4 and 5) for financial institutions – non-related parties and financial institutions – related parties reported in item 3. |\n| Item 3.1.1 | Of the amount reported in item 3.1, report for interest-bearing deposits. |\n| Item 3.2 | Report deposits by resident non-related parties that are non-financial businesses or resident community service organisations.Item 3.2 is a derived item. Report the total number, value and interest rate (columns 3, 4 and 5) in item 3.1 as the total number, value and interest rate (columns 3, 4 and 5) for non-financial businesses and community service organisations reported in item 3. |\n| Item 3.2.1 | Of the amount reported in item 3.2, report for interest-bearing deposits. |\n\n4. Fixed-term deposits outstanding – by counterparty & residual term\n\nItem 4 collects information on the stock of fixed-term deposits by counterparty of depositor and the residual term of the deposit.\n\nReporting basis: report item 4 as at the end of the reporting period.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 4.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 4 for further details). |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the residual term of the fixed-term deposit (see item 4 for further details). |\n| Column 3 | Report the number of fixed-term deposits. |\n| Column 4 | Report the value of fixed-term deposits. |\n| Column 5 | Report the weighted average interest rate on fixed-term deposits. |\n| Column 6 | Report the weighted average residual term for fixed-term deposits.To calculate and report this item, express each term as the number of days remaining to maturity/365 days.Unit of measurement: report column 6 as a number to two decimal places. |\n\n| Item 4 | Report fixed-term deposits for each combination of counterparty of the depositor and the residual term of the fixed-term deposit.The counterparty sectors are:resident households;resident financial institutions that are not related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses and resident community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The residual term categories are:residual term less than or equal to 1 month;residual term greater than 1 month and less than or equal to 3 months;residual term greater than 3 months and less than or equal to 6 months;residual term greater than 6 months and less than or equal to 12 months;residual term greater than 12 months and less than or equal to 2 years;residual term greater than 2 years and less than or equal to 3 years; andresidual term greater than 3 years.The total number, value and interest rate (columns 3, 4 and 5) of fixed-term deposits for:financial institutions – non-related parties reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5) of fixed-term deposits reported in item 1.financial institutions – related parties reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5) of fixed-term deposits reported in item 1.non-financial business & community services organisations reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of fixed-term deposits reported in item 1.general government reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of fixed-term deposits reported in item 1.other related parties reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of fixed-term deposits reported in item 1.other non-residents reported in item 4 must equal the total number, value and interest rate (columns 3, 4 and 5 respectively) of fixed-term deposits reported in item 1. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 4.1 | Report total fixed-term deposits outstanding.Item 4.1 is a derived item. Report total number, value, interest rate and weighted average residual term (columns 3, 4, 5 and 6) in item 4.1 as the total number, value, interest rate and weighted average residual term (columns 3, 4, 5 and 6 respectively) for deposits reported in item 4. |\n\n5. New fixed-term deposits in the month – by counterparty & original term\n\nItem 5 collects information on the flow of new fixed-term deposits by counterparty of depositor and the original term of the fixed-term deposit.\n\nReporting basis: report item 5 during the reporting period.\n\nReport all fixed-term deposits entered into during the reporting period, irrespective of whether the fixed-term deposit was rolled over or represents funds new to the ADI or RFC.\n\nDeposits from related parties (intra-group deposits) and non-residents (resident related parties and other non-residents) are separately identified in item 5.\n\n| Column 1 | Report according to the counterparty of the depositor (see item 5 for further details). |\n| -------- | ------------------------------------------------------------------------------------------------- |\n| Column 2 | Report according to the original term of the fixed-term deposit (see item 5 for further details). |\n| Column 3 | Report the number of new fixed-term deposits. |\n| Column 4 | Report the value of new fixed-term deposits. |\n| Column 5 | Report the weighted average interest rate for new fixed-term deposits. |\n\n| Item 5 | Report deposits for each combination of counterparty of the depositor and the original term of the fixed-term deposit.The counterparty sectors are:resident households;resident financial institutions that are non-related parties;resident financial institutions that are related parties;resident non-related parties that are non-financial businesses and resident community service organisations;resident general government;other related parties (any resident related parties other than financial institutions or non-resident related parties); andother non-residents (any non-residents other than related parties).The original term categories are:original term less than or equal to 1 month;original term greater than 1 month and less than or equal to 3 months;original term greater than 3 months and less than or equal to 6 months;original term greater than 6 months and less than or equal to 12 months;original term greater than 12 months and less than or equal to 2 years;original term greater than 2 years and less than or equal to 3 years; andoriginal term greater than 3 years. |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Item 5.1 | Report total new fixed-term deposits in the reporting period.Item 5.1 is a derived item. Report the total number, value and interest rate (columns 3, 4 and 5) in item 5.1 as the total number, value and interest rate (columns 3, 4 and 5) reported in item 5. |\n| Item 5.1.1 | Of the amount reported in item 5.1, report fixed-term deposits from resident households.Item 5.1.1 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.1 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident households reported in item 5. |\n| Item 5.1.2 | Of the amount reported in item 5.1, report fixed-term deposits from resident financial institutions.Item 5.1.2 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.2 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident financial institutions – non-related parties and resident financial institutions – related parties reported in item 5. |\n| Item 5.1.3 | Of the total reported in item 5.1, report fixed-term deposits from resident non-related parties that are non-financial businesses and community service organisations.Item 5.1.3 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.3 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident non-related parties that are non-financial businesses and community service organisations reported in item 5. |\n| Item 5.1.4 | Of the total reported in item 5.1, report fixed-term deposits from resident general government.Item 5.1.4 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.4 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for resident general government reported in item 5. |\n| Item 5.1.5 | Of the total reported in item 5.1, report fixed-term deposits from non-resident non-related parties.Item 5.1.5 is a derived item. Report the total number, value, interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) in item 5.1.5 as the total number, value and interest rate, value of funds and margin (columns 3, 4, 5, 6 and 7) for other non-residents (any non-residents that are non-related parties) reported in item 5. |","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"This Determination replaces and updates the earlier 2019 determination but does not materially expand the stated policy purpose: it remains a technical reporting standard to provide the ABS and RBA with deposit stocks, flows and interest‑rate data (paragraph 2). The instrument primarily updates reporting forms, layout, instructions and reconciliation detail, clarifies thresholds and operational requirements (electronic submission, auditor testing), and preserves APRA’s operational discretions (paragraphs 4–5, 8, 11–13). In short, it is a technical/operational revision of scope and form rather than a substantive broadening of the legislative purpose."},"complexity_factors":["Two separate reporting forms with different coverage: ARF 747.0A (Standard) and ARF 747.0B (Reduced)","Threshold‑based application rules (two numeric thresholds: ≥ $25bn; ≥ $4bn and < $25bn) plus APRA discretion to vary thresholds for individual institutions (paragraphs 4–5)","Five main reporting items (Items 1–5) each with multiple subitems and breakdowns (counterparty sectors, deposit types, balance bands, term buckets, flows), many derived fields","Multiple reconciliations and cross‑form equality constraints to at least four other ARFs/standards (e.g. ARS 701.0 definitions; ARF 720.0A/B; ARF 720.2A/B; ARF 720.3) referenced in the instructions","Extensive numeric conventions and technical reporting rules (number units, rounding, interest rate annualisation on a 365‑day basis, treatment of offset/set‑off accounts, derived columns like margin/value of funds)","Quality control and external audit requirement referencing APS 310 and RRS 710.0 (paragraph 13) — adds another compliance dimension","Operational conditionality: APRA can change reporting frequency for particular institutions and can change submission methods (paragraphs 8 and 11), adding conditional logic and planning uncertainty","Detailed derived fields and arithmetic rules (weighted averages, derived margins as column 6 minus column 5, weighted average residual term computation as days/365) embedded in many items","Monthly reporting cadence with 15 business day deadline and limited extension process (paragraphs 9–12) — frequent recurring operational workload"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- Revokes the earlier 2019 reporting determination and replaces it with Reporting Standard ARS 747.0 titled \"ABS/RBA Deposit Stocks, Flows and Interest Rates\" (see opening recital and Schedule).\n- Requires certain authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) to submit detailed monthly data to APRA about deposit stocks (levels), flows (new fixed-term deposits), contractual interest rates, and related calculated fields (value of funds, margins). The core reporting elements are organised in two electronic forms: ARF 747.0A (Standard) and ARF 747.0B (Reduced) (Schedule: ARF 747.0A / ARF 747.0B).\n- Specifies which institutions must report which form by deposit-size thresholds: institutions with total deposits ≥ $25 billion use the Standard form; those with deposits ≥ $4 billion and < $25 billion use the Reduced form (paragraph 4). APRA may apply different thresholds to particular institutions and will notify them in writing (paragraph 5).\n- Sets monthly reporting frequency and timing: data are reported for each calendar month (paragraph 9) and must be submitted within 15 business days after the end of the month (paragraph 10). APRA can require more or less frequent reporting for particular institutions (paragraph 11) and can grant extensions (paragraph 12).\n- Requires electronic submission via APRA’s ‘Direct to APRA’ (D2A) application or another APRA‑notified web method, and requires a digital signature/digital identity on submissions (paragraphs 8 and 15).\n- Imposes quality-control and audit obligations: information must come from systems, processes and controls reviewed and tested by the institution’s external auditor in accordance with APS 310 (for ADIs) or RRS 710.0 (for RFCs). Internal review/authorisation controls are also required (paragraphs 13–14).\n- Commencement: applies to reporting periods ending on or after 30 September 2021 (paragraph 6) and takes effect on registration (declaration under section 15 of the Act in the Determination cover).\n\n\nWho it affects\n\n- Directly affected: ADIs (banks, building societies, credit unions) and RFCs that meet the deposit thresholds in paragraph 4 (i.e. most large and many mid-sized deposit takers).\n- Indirectly affected: internal compliance, finance, IT and audit teams at those institutions who must map ledger/ledger-subsystems to the ARF fields, and third-party vendors who supply reporting/aggregation systems.\n- Data users: the Australian Bureau of Statistics (ABS) and Reserve Bank of Australia (RBA) are the principal users (paragraph 2); APRA may also use the data for prudential supervision and publication.\n\n\nWhy it matters (purpose claims and practical trade-offs)\n\n- Official purpose claim: to supply the ABS and RBA with deposit‑level stocks, flows and interest‑rate data for policy and statistical uses; data may also support APRA’s prudential and publication uses (paragraph 2).\n- Concrete mechanism and incentives: by mandating standardised monthly feeds from large deposit takers, the ABS/RBA (and APRA) obtain higher‑frequency, more granular deposit metrics (by counterparty sector, balance bands, residual/original term buckets, interest rates, derived margins/value‑of‑funds). That improves comparability and timeliness of official statistics and supports supervisory monitoring.\n- Who pays and where costs fall: the reporting institutions pay the direct costs — IT extraction/mapping, internal controls, external audit review, and recurring submission and reconciliation work (paragraphs 13–14). Those costs are concentrated on the larger institutions (because of the thresholds) while the benefits (improved statistics and supervision) are diffuse.\n- Administrative discretion and implementation risk: APRA retains discretion to (a) vary the threshold for individual institutions (paragraph 5), (b) change reporting frequency for particular institutions (paragraph 11), and (c) set submission methods (paragraph 8). These powers are operationally useful but create implementation uncertainty for institutions planning systems.\n- Compliance and data‑quality trade-offs: the standard demands reconciliations to other APRA/ABS ARFs (numerous cross‑form equality constraints in the instructions) and external auditor testing (paragraph 13). That reduces the risk of inconsistent reporting but increases implementation complexity and recurring audit burden.\n- Effects on competition and private choice: the immediate effect is not to change market rules for deposit products, but to increase the reporting burden (and therefore unit costs) for those required to report. Larger institutions absorb most burden; smaller institutions below thresholds avoid full reporting. There is potential for differential compliance costs across institution sizes; whether those costs affect retail prices, product design, or market entry depends on institutions’ cost pass‑through decisions.\n\n\nKey operational features to note (section citations)\n\n- Application thresholds and forms: paragraph 4 (who uses ARF 747.0A v ARF 747.0B); APRA discretion to change thresholds: paragraph 5.\n- Timing and frequency: paragraphs 9–12 (monthly frequency, 15 business day due date, APRA can vary frequency or grant extensions).\n- Submission method and authorisation: paragraph 8 (D2A or APRA‑notified method) and paragraph 15 (digital signature requirement).\n- Quality control and audit: paragraphs 13–14 (external auditor review per APS 310 / RRS 710.0; internal systems and controls).\n- Purpose and data users: paragraph 2 (ABS, RBA, and APRA uses).\n- Form content and technical instructions: Schedule (ARF 747.0A / 747.0B) and the Specific Instructions section — five main reporting items (items 1–5) with multiple subitems, many derived fields and reconciliation rules to other ARFs.\n\n\nImplementation risks and trade‑offs (practical testing of the purpose claim)\n\n- Implementation cost and systems work: mapping general‑ledger deposit detail and customer segmentation to the reporting breakdowns (counterparty sectors, balance bands, original vs residual term buckets) can be non‑trivial—particularly for offset/set‑off accounts and multi‑rate or multi‑subaccount products (instructions flag treatment rules).\n- Audit and control burden: the external auditor must review systems/processes annually (or more often if needed) to support an opinion on accuracy/reliability (paragraph 13). That raises recurring external assurance costs.\n- APRA operational discretion: APRA’s ability to change thresholds, frequency and submission methods creates flexibility for supervisors but creates planning uncertainty for institutions implementing reporting systems (paragraphs 5 and 11).\n- Confidentiality and publication: the data are used by ABS and RBA and \"may also be used by APRA for publication purposes\" (paragraph 2). Institutions should assess the potential for published aggregates to reveal sensitive commercial information and ensure compliance with APRA publication rules and data anonymisation practices.\n\n\nBottom line in one sentence\n\nThis Determination imposes a detailed, auditor‑assured monthly reporting regime (two template forms) on large and mid‑sized ADIs and RFCs to deliver deposit stocks, flows and contractual interest‑rate information to the ABS and RBA (and to APRA for prudential/publication uses), with defined thresholds, electronic submission rules, audit/controls requirements, and a set of reconciliation obligations to other APRA/ABS reporting instruments (paragraphs 2–15 and the Schedule)."},"kimi_summary":{"_metrics":{"completionTokens":666},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement of a 2019 reporting standard with the same scope and purpose. The legislation maintains the same threshold-based application to ADIs and RFCs, continues the same data collection for ABS/RBA statistical purposes, and does not expand beyond its original intent of deposit data collection for monetary policy and prudential supervision."},"complexity_factors":["Two-tier reporting system (Standard vs Reduced forms) with different thresholds ($4B vs $25B in deposits)","Extensive cross-referencing to other reporting forms (ARF 720.2A, ARF 720.2B, ARF 720.3, ARS 701.0)","Multiple derived fields requiring weighted average calculations","Seven distinct counterparty categories with separate identification requirements","Complex reconciliation requirements between different reporting forms","Detailed breakdown requirements by deposit balance brackets (8 tiers for households, 7 tiers for other counterparties)","Residual term and original term categorisations with 7 time buckets each","Specific accounting treatment requirements (AASB 121 for foreign currency conversion)","Quality control requirements referencing external audit standards (APS 310, RRS 710.0)","Digital signature and electronic submission requirements"],"plain_english_summary":"APRA's reporting standard requires ADIs and certain RFCs with $4 billion+ in deposits to submit detailed monthly deposit data — totals by customer type, interest rates, flows, fixed‑term maturities and account‑balance brackets. Institutions over $25 billion use a more detailed form.\n\nReports are due 15 business days after month‑end, submitted electronically via APRA and digitally signed/audited. The data feeds ABS/RBA statistics and APRA supervision. The standard replaced the 2019 version and commenced on 30 Sept 2021."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-40-of-2021/documents"}}