{"id":"F2021L01082","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 42 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101993,"registerId":"commonwealth-F2021L01082-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 920.6","sectionType":"part","heading":"Reporting Standard ARS 920.6","content":"![](image.002.png)\n\n# Reporting Standard ARS 920.6\n\n# Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – JobKeeper\n\n![](image.003.png)\n\n## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n## Purpose\n\n2. Information collected by Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6) and Reporting Form ARF 920.7 Australian Government SME Recovery Loan Scheme – JobKeeper (Loan Level Details) (ARF 920.7) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Recovery Loan Scheme. This information may also be used by APRA for prudential purposes.\n\n## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 in relation to the Australian Government SME Recovery Loan Scheme, for lending to businesses that received JobKeeper payments between 4 January 2021 and 28 March 2021.[\\[1\\]](#_ftn1)\n\n## Information required\n\n4. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by ARF 920.6 and ARF 920.7 in respect of each reporting period on a domestic books consolidation.\n\n5. Where the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\n## Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\n## Reporting periods and due dates\n\n7. Subject to paragraph 10 of this Reporting Standard, reporting periods under this Reporting Standard are each calendar month.\n\n8. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on 31 May 2021, 30 June 2021 and 31 July 2021 must be provided to APRA by 31 August 2021.\n\n9. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on or after 31 August 2021 must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n10. APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the requirements of the Commonwealth Government of Australia.\n\n11. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.\n\n## Quality control\n\n12. All information provided by an ADI or RFC under this Reporting Standard must be subject to processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n## Authorisation\n\n13. When an officer or agent of an ADI or RFC submits information under this Reporting Standard using a method notified by APRA, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n## Interpretation\n\n14. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Recovery Loan Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC for loans made between 1 April 2021 and 31 December 2021 under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8, 9 or, if applicable, paragraph 11.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 10.\n\n15. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n16. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Australian Government Small and Medium E","sectionType":"part","heading":"Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme — JobKeeper","content":"# Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – JobKeeper\n\n![](image.003.png)","sortOrder":1},{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"## Purpose\n\n2. Information collected by Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6) and Reporting Form ARF 920.7 Australian Government SME Recovery Loan Scheme – JobKeeper (Loan Level Details) (ARF 920.7) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Recovery Loan Scheme. This information may also be used by APRA for prudential purposes.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 in relation to the Australian Government SME Recovery Loan Scheme, for lending to businesses that received JobKeeper payments between 4 January 2021 and 28 March 2021.[\\[1\\]](#_ftn1)","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"## Information required\n\n4. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by ARF 920.6 and ARF 920.7 in respect of each reporting period on a domestic books consolidation.\n\n5. Where the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.","sortOrder":5},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"## Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":6},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"## Reporting periods and due dates\n\n7. Subject to paragraph 10 of this Reporting Standard, reporting periods under this Reporting Standard are each calendar month.\n\n8. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on 31 May 2021, 30 June 2021 and 31 July 2021 must be provided to APRA by 31 August 2021.\n\n9. Subject to paragraph 11 of this Reporting Standard, the information required by this Reporting Standard for the reporting periods ending on or after 31 August 2021 must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n10. APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the requirements of the Commonwealth Government of Australia.\n\n11. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.","sortOrder":7},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"## Quality control\n\n12. All information provided by an ADI or RFC under this Reporting Standard must be subject to processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.","sortOrder":8},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"## Authorisation\n\n13. When an officer or agent of an ADI or RFC submits information under this Reporting Standard using a method notified by APRA, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":9},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"## Interpretation\n\n14. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Recovery Loan Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC for loans made between 1 April 2021 and 31 December 2021 under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8, 9 or, if applicable, paragraph 11.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 10.\n\n15. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n16. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":10},{"sectionNumber":"Reporting Form ARF 920.6","sectionType":"part","heading":"Reporting Form ARF 920.6","content":"# Reporting Form ARF 920.6\n\n# Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) JobKeeper scheme-backed loans to small and medium enterprises (SMEs).\n\nWhere the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.6 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example 7.5 per cent should be expressed as 7.50, not 0.075.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a JobKeeper scheme-backed loan. |\n| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[2] |\n| Guarantee scheme-backed loan | Means a loan made by a lender under the Guarantee Scheme. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| JobKeeper scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |\n| Loans approved | Means borrower-accepted commitments as defined in ARS 701.0. |\n| Loans refinanced | Means loans refinanced after approval that are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of JobKeeper scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |\n| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Recovery Loan Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n## \nSpecific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all JobKeeper scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------------- |\n| Column 2 | Report the dollar value of JobKeeper scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved for JobKeeper scheme-backed loans. Include loans that have terminated or matured. Exclude loans refinanced. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved for JobKeeper scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans refinanced. |\n| Item 1.3 | Report loans refinanced. |\n| Item 1.4 | Report all JobKeeper scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for JobKeeper scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all JobKeeper scheme-backed loan accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of JobKeeper scheme-backed loans. |\n| -------- | ----------------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of JobKeeper scheme-backed loans. |\n| Item 2.3 | Report for JobKeeper scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired JobKeeper scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of JobKeeper scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |\n\nReport items 3.1 and 3.2 for all JobKeeper scheme-backed loans accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 3.1 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 1 Guarantee scheme-backed loan facilities. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.2 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 2 Guarantee scheme-backed loan facilities. |","sortOrder":11},{"sectionNumber":"Australian Government SME Recovery Loan ","sectionType":"part","heading":"Australian Government SME Recovery Loan Scheme — JobKeeper (Portfolio Information)","content":"# Reporting Form ARF 920.6\n\n# Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) JobKeeper scheme-backed loans to small and medium enterprises (SMEs).\n\nWhere the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.6 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example 7.5 per cent should be expressed as 7.50, not 0.075.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a JobKeeper scheme-backed loan. |\n| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[2] |\n| Guarantee scheme-backed loan | Means a loan made by a lender under the Guarantee Scheme. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| JobKeeper scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |\n| Loans approved | Means borrower-accepted commitments as defined in ARS 701.0. |\n| Loans refinanced | Means loans refinanced after approval that are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of JobKeeper scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |\n| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Recovery Loan Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n## \nSpecific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all JobKeeper scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------------- |\n| Column 2 | Report the dollar value of JobKeeper scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved for JobKeeper scheme-backed loans. Include loans that have terminated or matured. Exclude loans refinanced. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved for JobKeeper scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans refinanced. |\n| Item 1.3 | Report loans refinanced. |\n| Item 1.4 | Report all JobKeeper scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for JobKeeper scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all JobKeeper scheme-backed loan accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of JobKeeper scheme-backed loans. |\n| -------- | ----------------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of JobKeeper scheme-backed loans. |\n| Item 2.3 | Report for JobKeeper scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired JobKeeper scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of JobKeeper scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |\n\nReport items 3.1 and 3.2 for all JobKeeper scheme-backed loans accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 3.1 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 1 Guarantee scheme-backed loan facilities. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.2 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 2 Guarantee scheme-backed loan facilities. |","sortOrder":12},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) JobKeeper scheme-backed loans to small and medium enterprises (SMEs).\n\nWhere the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\nGeneral directions and notes","sortOrder":13},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nARF 920.6 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.","sortOrder":14},{"sectionNumber":"Unit of measurement","sectionType":"part","heading":"Unit of measurement","content":"## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example 7.5 per cent should be expressed as 7.50, not 0.075.","sortOrder":15},{"sectionNumber":"Treatment of facilities","sectionType":"part","heading":"Treatment of facilities","content":"## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.","sortOrder":16},{"sectionNumber":"Definitions","sectionType":"part","heading":"Definitions","content":"## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a JobKeeper scheme-backed loan. |\n| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[2] |\n| Guarantee scheme-backed loan | Means a loan made by a lender under the Guarantee Scheme. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| JobKeeper scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |\n| Loans approved | Means borrower-accepted commitments as defined in ARS 701.0. |\n| Loans refinanced | Means loans refinanced after approval that are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of JobKeeper scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |\n| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Recovery Loan Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |","sortOrder":17},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Reporting Form ARF 920.6\n\n# Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.6 Australian Government SME Recovery Loan Scheme – JobKeeper (Portfolio Information) (ARF 920.6). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) JobKeeper scheme-backed loans to small and medium enterprises (SMEs).\n\nWhere the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.6 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example 7.5 per cent should be expressed as 7.50, not 0.075.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a JobKeeper scheme-backed loan. |\n| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[2] |\n| Guarantee scheme-backed loan | Means a loan made by a lender under the Guarantee Scheme. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| JobKeeper scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |\n| Loans approved | Means borrower-accepted commitments as defined in ARS 701.0. |\n| Loans refinanced | Means loans refinanced after approval that are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of JobKeeper scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |\n| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Recovery Loan Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n## \nSpecific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all JobKeeper scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------------- |\n| Column 2 | Report the dollar value of JobKeeper scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved for JobKeeper scheme-backed loans. Include loans that have terminated or matured. Exclude loans refinanced. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved for JobKeeper scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans refinanced. |\n| Item 1.3 | Report loans refinanced. |\n| Item 1.4 | Report all JobKeeper scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for JobKeeper scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all JobKeeper scheme-backed loan accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of JobKeeper scheme-backed loans. |\n| -------- | ----------------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of JobKeeper scheme-backed loans. |\n| Item 2.3 | Report for JobKeeper scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired JobKeeper scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of JobKeeper scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |\n\nReport items 3.1 and 3.2 for all JobKeeper scheme-backed loans accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 3.1 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 1 Guarantee scheme-backed loan facilities. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.2 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 2 Guarantee scheme-backed loan facilities. |","sortOrder":18},{"sectionNumber":"Item 1: Portfolio to date","sectionType":"part","heading":"Item 1: Portfolio to date","content":"## Item 1: Portfolio to date\n\nReport item 1 for all JobKeeper scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------------- |\n| Column 2 | Report the dollar value of JobKeeper scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved for JobKeeper scheme-backed loans. Include loans that have terminated or matured. Exclude loans refinanced. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved for JobKeeper scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans refinanced. |\n| Item 1.3 | Report loans refinanced. |\n| Item 1.4 | Report all JobKeeper scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for JobKeeper scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |","sortOrder":19},{"sectionNumber":"Item 2: Portfolio as at the end of the c","sectionType":"part","heading":"Item 2: Portfolio as at the end of the current period","content":"## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all JobKeeper scheme-backed loan accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of JobKeeper scheme-backed loans. |\n| -------- | ----------------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of JobKeeper scheme-backed loans. |\n| Item 2.3 | Report for JobKeeper scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired JobKeeper scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of JobKeeper scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |\n\nReport items 3.1 and 3.2 for all JobKeeper scheme-backed loans accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of JobKeeper scheme-backed loan facilities. |\n| -------- | ------------------------------------------------------------- |\n| Column 2 | Report the value of JobKeeper scheme-backed loan facilities. |\n\n| Item 3.1 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 1 Guarantee scheme-backed loan facilities. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.2 | Report the amounts of JobKeeper scheme-backed loans approved for the purpose of refinancing existing Phase 2 Guarantee scheme-backed loan facilities. |","sortOrder":20},{"sectionNumber":"Reporting Form ARF 920.7","sectionType":"part","heading":"Reporting Form ARF 920.7","content":"# Reporting Form ARF 920.7\n\n# Australian Government SME Recovery Loan Scheme – JobKeeper (Loan Level Details)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.7 Australian Government SME Recovery Loan Scheme – JobKeeper (Loan Level Details) (ARF 920.7). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) JobKeeper scheme-backed loans to SMEs.\n\nWhere the primary borrower was adversely affected by the floods that occurred in March 2021 and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under this Reporting Standard and not under Reporting Standard ARS 920.8 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – Flood.\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.7 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all JobKeeper scheme-backed loans originated from the start of the Scheme.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example, 7.5 per cent should be expressed as 7.50 not 0.075.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Approval date | Means the date when the borrower has accepted the commitment for the JobKeeper scheme-backed loan. |\n| ------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Final repayment date | For JobKeeper scheme-backed loans, the assigned maturity date for the loan initially calculated based on the term length of the loan and based on the approval date. |\n| Guarantor names | The complete list of full names of all the guarantors for the JobKeeper scheme-backed loan.For individuals this is the full name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with the Australian Securities and Investments Commission (ASIC) and may include the suffix Pty Ltd. |\n| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[3] |\n| Interest rate | Means the annual interest rate when loan is written (exclusive of fees). |\n| JobKeeper scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |\n| Loan identifier | The identifier within the entity used to uniquely identify the loan. |\n| Loan value approved | Means borrower-accepted commitment as defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |\n| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |\n| Repayment holiday | Means the initial pause in repayments (repayment holiday) for a period of time. During the repayment holiday, interest continues to accrue. |\n| Primary borrower name | The full name of the primary borrower of the loan under the Scheme.For individuals this is the name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with ASIC and may include the suffix Pty Ltd. |\n| Primary borrower Australian Business Number (ABN) | The unique 11 digit ABN registered at the Australian Business Register for the primary borrower of the loan under the Scheme. |\n| Scheme | Means the Australian Government SME Recovery Loan Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n\n## \n\n## Specific instructions\n\n## Table 1: For each approved borrower for JobKeeper scheme-backed loans in the last reporting period\n\n| Column 1 | Report the loan identifier. |\n| --------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the loan value approved. |\n| Column 5 | Report the interest rate. |\n| Column 6 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 7 | Report the approval date. |\n| Column 8 | Report the final repayment date. |\n| Column 9 | Report whether the customer had an active lending relationship with the entity before commencement of the JobKeeper scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the JobKeeper scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 10 | Report whether the JobKeeper scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n| Column 11 | Report whether the JobKeeper scheme-backed loan is for the purpose of refinancing an existing Phase 1 or Phase 2 loan. If refinancing from both phases, report Both Phase 1 and 2. |\n| Column 12 | Report the value of the existing Phase 1 or Phase 2 loan amount that has been refinanced. If refinancing from both schemes, report the total loan amount that has been refinanced from both Phase 1 and Phase 2. |\n| Column 13 | Report the loan identifier of the original Phase 1 or Phase 2 loan that has been refinanced as a JobKeeper scheme-backed loan. If multiple loans are refinanced, separate the loan identifiers with a semicolon. |\n| Column 14 | Report the loan type of the JobKeeper scheme-backed loan. The loan types are:fixed term loans;revolving credit facilities;margin lending; andother.The loan types are as defined in ARS 701.0. Report Other if loan type is not specified in this list. |\n| Column 15 | Report the period of the length of the repayment holiday in whole months, rounded to the nearest month. If there is no repayment holiday, report zero. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include JobKeeper scheme-backed loans that have been securitised. |\n| ------ | ----------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":21},{"sectionNumber":"Reporting period","sectionType":"part","heading":"Reporting period","content":"## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all JobKeeper scheme-backed loans originated from the start of the Scheme.","sortOrder":25},{"sectionNumber":"Table 1: For each approved borrower for ","sectionType":"part","heading":"Table 1: For each approved borrower for JobKeeper scheme-backed loans in the last reporting period","content":"## Table 1: For each approved borrower for JobKeeper scheme-backed loans in the last reporting period\n\n| Column 1 | Report the loan identifier. |\n| --------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the loan value approved. |\n| Column 5 | Report the interest rate. |\n| Column 6 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 7 | Report the approval date. |\n| Column 8 | Report the final repayment date. |\n| Column 9 | Report whether the customer had an active lending relationship with the entity before commencement of the JobKeeper scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the JobKeeper scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 10 | Report whether the JobKeeper scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n| Column 11 | Report whether the JobKeeper scheme-backed loan is for the purpose of refinancing an existing Phase 1 or Phase 2 loan. If refinancing from both phases, report Both Phase 1 and 2. |\n| Column 12 | Report the value of the existing Phase 1 or Phase 2 loan amount that has been refinanced. If refinancing from both schemes, report the total loan amount that has been refinanced from both Phase 1 and Phase 2. |\n| Column 13 | Report the loan identifier of the original Phase 1 or Phase 2 loan that has been refinanced as a JobKeeper scheme-backed loan. If multiple loans are refinanced, separate the loan identifiers with a semicolon. |\n| Column 14 | Report the loan type of the JobKeeper scheme-backed loan. The loan types are:fixed term loans;revolving credit facilities;margin lending; andother.The loan types are as defined in ARS 701.0. Report Other if loan type is not specified in this list. |\n| Column 15 | Report the period of the length of the repayment holiday in whole months, rounded to the nearest month. If there is no repayment holiday, report zero. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include JobKeeper scheme-backed loans that have been securitised. |\n| ------ | ----------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":29}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":603},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope as a temporary COVID-19 economic response reporting requirement. It has not expanded beyond its initial purpose of monitoring JobKeeper-linked SME Recovery Loans during the specified 2021 period."},"complexity_factors":["Multiple cross-references to external standards (ARS 701.0 for definitions, Guarantee of Lending Act 2020 for scheme scope)","Two separate reporting forms with distinct but overlapping data requirements (portfolio-level ARF 920.6 and loan-level ARF 920.7)","Conditional reporting logic based on borrower circumstances (flood-affected JobKeeper recipients vs. flood-only recipients)","Temporal complexity with phased reporting deadlines and APRA discretion to modify periods","17 defined terms in the interpretation section, many referencing other instruments","Nested conditions for loan inclusion/exclusion (securitised loans included, cancelled facilities excluded, refinanced loans treated differently)","Specific formatting requirements (whole dollars, percentages to 2 decimal places, semicolon separators)","Digital signature and electronic submission requirements with APRA-approved certificates"],"plain_english_summary":"This law requires banks and registered lenders that took government guarantees under the Australian Government SME Recovery Loan Scheme – JobKeeper to report detailed loan data to APRA on a regular (monthly) basis. It covers lenders who issued those specific, JobKeeper-linked loans and enables the regulator and government to monitor scheme performance, risks, and process guarantee claims."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument’s scope is self-contained: it applies to ADIs and RFCs granted guarantees under the specified Scheme for loans to businesses that received JobKeeper between 4 January and 28 March 2021, with a flood-related exception (paras 3–5). The text does not indicate any change from that stated scope or a broader intent; definitions and cross-references set out the operational boundaries (para 14 and ARF instructions)."},"complexity_factors":["Dual-level reporting requirement: both portfolio (ARF 920.6) and detailed loan-level returns (ARF 920.7) are mandatory (paras 2,4).","Granular loan-level fields: unique loan identifiers, borrower names and ABNs, guarantor names, interest rates, repayment holidays, refinanced loan links and securitisation flags increase data mapping and validation work (ARF 920.7 instruction table).","Portfolio aggregates and lifecycle tracking: items include loans approved, refinanced, written off, recoveries and guarantee claims which require reconciliation across systems (ARF 920.6 Item 1 and Item 2).","Regular reporting cadence with transitional deadlines: calendar-month reporting and specified initial due dates, then 10 business days after period end from Aug 2021, subject to APRA variation (paras 7–9,11).","APRA discretion to change frequency or grant extensions adds operational uncertainty for reporters (para 10–11).","Mandatory electronic submission and approved digital certificate signature impose technical and security requirements (paras 6,13).","Quality control and authorisation requirements require internal processes and documented controls to assure completeness and reliability (para 12).","Numerous cross-references and defined terms (eg. ARS 701.0, Guarantee Scheme, Phase 1/Phase 2) increase interpretation and implementation complexity (para 14; ARF instruction guides).","Narrow eligibility scope (loans to businesses that received JobKeeper between specified dates) and a flood exception require precise borrower-level determination and segmentation (para 3–5)."],"plain_english_summary":"This Reporting Standard requires authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) that obtained Commonwealth guarantees for SME Recovery Loan Scheme loans to businesses which received JobKeeper (4 Jan–28 Mar 2021) to submit portfolio (ARF 920.6) and loan-level (ARF 920.7) information to APRA electronically, with digital signing and internal quality controls (paras 2,4,6,12,13). The stated purpose is to enable APRA to assist Commonwealth administration of the Scheme and for prudential uses (para 2); it creates ongoing data-collection and compliance costs for lenders and grants APRA discretion over reporting frequency and extensions (paras 10–11)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-42-of-2021/documents"}}