{"id":"F2022L00217","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2022","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102291,"registerId":"commonwealth-F2022L00217-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 220.0","sectionType":"part","heading":"Reporting Standard ARS 220.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 220.0\n\n# Credit Quality\n\n### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s credit quality. It should be read in conjunction with the versions of Reporting Form ARF 220.0 Credit Quality designated for a Licensed ADI and Consolidated Group and the associated instructions (all of which are attached and form part of this Reporting Standard).\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. Data collected in Reporting Form ARF 220.0 Credit Quality (ARF 220.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\n# Application and commencement\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs).\n\n4. This Reporting Standard applies to reporting periods ending on or after 31 March 2022.\n\n# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by the version of ARF 220.0 designated for a Licensed ADI for each reporting period.\n\n6. An ADI to which this Reporting Standard applies that is a highest parent entity in relation to a consolidated ADI group must also provide APRA with the information required by the version of ARF 220.0 designated for a Consolidated Group for each reporting period.\n\n# Form and method of submission\n\n7. 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\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. Subject to paragraph 11, the information required by this Reporting Standard must be provided to APRA within 35 calendar days of the end of the quarter to which the information relates.\n\n11. APRA may, by notice in writing, extend the due date by which an ADI must provide the information required by this Reporting Standard, in which case the new due date for the provision of the information will be the date specified on the notice of extension.\n\n# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. 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 under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI 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\n14. When an officer or agent of an ADI 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# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nReporting Category A has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).\n\nReporting Category B has the meaning given by ARS 701.0.\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":0},{"sectionNumber":"Credit Quality","sectionType":"part","heading":"Credit Quality","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 220.0\n\n# Credit Quality\n\n### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s credit quality. It should be read in conjunction with the versions of Reporting Form ARF 220.0 Credit Quality designated for a Licensed ADI and Consolidated Group and the associated instructions (all of which are attached and form part of this Reporting Standard).\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. Data collected in Reporting Form ARF 220.0 Credit Quality (ARF 220.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).\n\n# Application and commencement\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs).\n\n4. This Reporting Standard applies to reporting periods ending on or after 31 March 2022.\n\n# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by the version of ARF 220.0 designated for a Licensed ADI for each reporting period.\n\n6. An ADI to which this Reporting Standard applies that is a highest parent entity in relation to a consolidated ADI group must also provide APRA with the information required by the version of ARF 220.0 designated for a Consolidated Group for each reporting period.\n\n# Form and method of submission\n\n7. 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\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. Subject to paragraph 11, the information required by this Reporting Standard must be provided to APRA within 35 calendar days of the end of the quarter to which the information relates.\n\n11. APRA may, by notice in writing, extend the due date by which an ADI must provide the information required by this Reporting Standard, in which case the new due date for the provision of the information will be the date specified on the notice of extension.\n\n# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. 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 under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI 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\n14. When an officer or agent of an ADI 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# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.\n\n# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nReporting Category A has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).\n\nReporting Category B has the meaning given by ARS 701.0.\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":1},{"sectionNumber":"Objective of this Reporting Standard","sectionType":"division","heading":"Objective of this Reporting Standard","content":"### Objective of this Reporting Standard\n\nThis Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s credit quality. It should be read in conjunction with the versions of Reporting Form ARF 220.0 Credit Quality designated for a Licensed ADI and Consolidated Group and the associated instructions (all of which are attached and form part of this Reporting Standard).","sortOrder":2},{"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":3},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n2. Data collected in Reporting Form ARF 220.0 Credit Quality (ARF 220.0) is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).","sortOrder":4},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs).\n\n4. This Reporting Standard applies to reporting periods ending on or after 31 March 2022.","sortOrder":5},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n5. An ADI to which this Reporting Standard applies must provide APRA with the information required by the version of ARF 220.0 designated for a Licensed ADI for each reporting period.\n\n6. An ADI to which this Reporting Standard applies that is a highest parent entity in relation to a consolidated ADI group must also provide APRA with the information required by the version of ARF 220.0 designated for a Consolidated Group for each reporting period.","sortOrder":6},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"# Form and method of submission\n\n7. 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":7},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n8. Subject to paragraph 9, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n9. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the RBA or the ABS.\n\n10. Subject to paragraph 11, the information required by this Reporting Standard must be provided to APRA within 35 calendar days of the end of the quarter to which the information relates.\n\n11. APRA may, by notice in writing, extend the due date by which an ADI must provide the information required by this Reporting Standard, in which case the new due date for the provision of the information will be the date specified on the notice of extension.","sortOrder":8},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n12. All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. 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 under this Reporting Standard.\n\n13. All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.","sortOrder":9},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n14. When an officer or agent of an ADI 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":10},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n> (a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n17. In this Reporting Standard:\n\nAASB has the meaning in section 9 of the Corporations Act 2001.\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\nconsolidated ADI group means a group comprising:\n\n(a) an ADI that is a highest parent entity; and\n\n(b) each subsidiary (within the meaning of Accounting Standard AASB 127) of that ADI, whether the subsidiary is locally-incorporated or not, other than a subsidiary that is excluded by the instructions attached to this standard.\n\ndue date means the relevant due date under paragraph 10 or, if applicable, paragraph 11.\n\nforeign ADI has the meaning in section 5 of the Banking Act 1959.\n\nhighest parent entity means an ADI that satisfies all of the following conditions:\n\n(a) it is locally-incorporated;\n\n(b) it has at least one subsidiary (within the meaning of Accounting Standard AASB 127); and\n\n(c) it is not itself a subsidiary (within the meaning of Accounting Standard AASB 127) of an ADI that is locally-incorporated.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or territory law.\n\nreporting period means a period mentioned in paragraph 8 or, if applicable, paragraph 9.\n\nReporting Category A has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).\n\nReporting Category B has the meaning given by ARS 701.0.\n\n18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.","sortOrder":12},{"sectionNumber":"Instructions","sectionType":"part","heading":"Instructions","content":"# Instructions\n\nReporting level\n\nThis form is to be completed by all authorised deposit-taking institutions (ADIs) on both a licensed ADI and consolidated ADI group basis (where applicable).\n\nForeign ADIs operating through branches in Australia are required to complete this form for the Australian branch only.\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the ADI’s regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Reporting Form ARF 120.2 Securitisation – Supplementary Items.\n\n \nReporting basis and units of measurement\n\nReporting Category B ADIs are to report amounts in millions of Australian dollars rounded to one decimal place, and Reporting Category A ADIs, in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).","sortOrder":13},{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\nTerms highlights in bold italics indicated that the definition is provided in this Reporting Standard.\n\n| >=90 days past-due | An exposure subject to a regular repayment schedule is considered 90 days past-due when:at least 90 calendar days have elapsed since the due date of a contractual payment which has not been met in full; andthe total amount unpaid outside contractual arrangements is equivalent to at least 90 days’ worth of contractual payments. This includes all fees and any charges that are due but unpaid as a result of missed payments.Overdrafts are considered past-due once the borrower has breached an advised limit or been advised of a limit smaller than current outstandings. Non-authorised overdrafts are considered to have a zero limit for regulatory capital purposes. An ADI must, therefore, treat days past-due as commencing once any credit is granted to an unauthorised borrower and if such credit is not repaid within 90 days, the exposure must be considered to be in default. |\n| ---------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Community service organisations (CSOs) | Include:institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; andcharities and aid organisations financed by voluntary transfers.Exclude:CSOs and non-profit institutions controlled and mainly financed by government (record as other). |\n| Credit cards | Credit cards are a common consumer credit arrangement that allows the consumer the option of borrowing against a pre‑approved line of credit. They are typically unsecured. |\n| Financial corporations | Means ADIs, RFCs, insurance corporations, pension funds, and other financial institutions. |\n| Households | This comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.Exclude sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households (record as private unincorporated businesses). |\n| Housing (loans) | Means facilities, both amortising and line of credit that are primarily secured by a registered mortgage over a residential property. They may be for any purpose including the construction, purchase of dwellings for owner occupation or investment or commercial ventures. |\n| Individually managed | These are troublesome exposures that are managed on a transaction basis and typically subject to individual review. |\n| Insurance corporations | Means general insurers within the meaning of the Insurance Act 1973 and life companies within the meaning of the Life Insurance Act 1995, and private health insurers within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015.Include:friendly societies that are regulated under the Life Insurance Act 1995; andExport Finance Insurance Corporation despite it not being a general insurer, life company or private health insurer. |\n| Lease financing | Lease financing is a method of financing the acquisition of an asset (e.g. motor vehicle or business equipment) by the user under which the ADI buys the asset from a third party and leases it to the user in return for lease rental payments. A component of the lease rental payment relates to interest and another component to the reduction of principal. |\n| Non-financial corporations | This comprises private trading corporations and private unincorporated businesses. |\n| Non-performing | As defined in Prudential Standard APS 220 Credit Risk Management (APS 220). |\n| Non-resident | A non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents. |\n| Not well-secured | An exposure that is for which the ADI judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is not sufficient to cover payment of principal and any accrued interest. |\n| Other (sector classification) | This comprises all other entities not classified as households, CSOs, non-financial corporations, or financial corporations. |\n| Other financial institutions | The other financial institutions sector includes all financial institutions not recorded in the above financial corporation categories.Include:financial auxiliaries such as fund managers as principal, stock brokers and insurance brokers;securitisers;mortgage, fixed interest and equity unit trusts;economic development corporations owned by governments;co-operative housing societies;other financial corporations registered under the Financial Sector (Collection of Data) Act 2001 Category J;investment companies; andcommon funds including cash common funds.Exclude:cash management trusts (record as RFCs); andproperty and trading trusts (record as private trading corporations). |\n| Other loans | Means loans that are not revolving credit, credit cards, housing loans, term loans, or lease financing. |\n| Past-due | As defined in APS 220. |\n| Pension funds | The pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.Superannuation funds and approved deposit funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.Include:Pooled Superannuation Trusts;public sector superannuation funds (including SIS-exempt funds);private sector superannuation funds;ADFs; andsuperannuation funds established by life insurance companies.Exclude:retirement savings accounts. |\n| Portfolio managed | Exposures managed on a portfolio basis are typically homogenous and often approved and managed using statistical management techniques. Portfolio managed exposures are often not subject to formal regular review other than in cases where payments are behind agreed repayment schedules or indebtedness is outside approved limits. |\n| Private trading corporations | Private trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.Include:all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;intra-group financiers (Financial Sector (Collection of Data) Act 2001 category I), retailers (Financial Sector (Collection of Data) Act 2001 category H) and parent companies with significant holdings of shares in private trading companies;privately owned schools and hospitals;any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; andany unincorporated business owned and operated by trading corporations (e.g. joint ventures).Exclude:unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; andnon-resident enterprises. |\n| Private unincorporated businesses | This comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc. |\n| Registered financial corporations (RFCs) | Means corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified to Categories D through G and cash management trusts.Include:money market corporations (also referred to as merchant banks) (D);pastoral finance companies I;finance companies (F);general financiers (G); andcash management trusts.Exclude:intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 Categories H and I (record as private trading corporations); andother financial corporations registered under the Financial Sector (Collection of Data) Act 2001 Category J (record as other financial institutions). |\n| Resident | An Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents. |\n| Restructured | As defined in APS 220. |\n| Revolving credit | Means a credit facility that is typically approved for a given period of time but does not have a fixed repayment schedule.Exclude loans to Australian householders for the purpose of housing (e.g. equity lines of credit secured by residential property). Facilities of this nature should be reported under housing loans. |\n| Stage 2 | The impairment stage where provisions on exposures are calculated on a lifetime expected credit loss basis but are not credit impaired in accordance with AASB 9 Financial Instruments (AASB 9). |\n| Term loans | Means loans that have a fixed term. Exclude loans to householders for the purpose of housing. |\n| Unsecured | An exposure for which there is no associated security. |\n| Well-secured | An exposure for which the ADI judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is sufficient to cover payment of principal and any accrued interest.Prescribed provisioning ADIs must refer to Attachment B of APS 220 for the purposes of defining well-secured when reporting. |\n\n \nScope\n\nThe form covers the credit exposures, which ADIs hold, and is not limited to problem loans.\n\nWhen calculating total exposures, the exposure should include:\n\n- claims and commitments recorded on-balance sheet; and\n- the credit equivalent amounts of off-balance sheet claims and commitments.\n\nIn measuring off balance sheet credit exposures the following measurement policies should be adopted:\n\n1. Include under exposures for the appropriate non-performing asset category, the following:\n\n- Any direct credit substitutes (e.g. guarantees, letters of credit and endorsed bills of exchange as described in the ADI Off Balance Sheet Business Form). For example, where an ADI has guaranteed the financial obligations of a client, and there is reasonable doubt about the ultimate collectability of principal or interest, which the ADI has a contractual obligation to pay under the guarantee, it should be included in the appropriate non-performing asset category.\n\n2. Any commitments, as described in the ADI Off Balance Sheet Business Form. For example, where there is reasonable doubt about the ultimate collectability of principal and interest relating to such commitments, or a provision established, then the balance of the outstanding commitment should be included in the appropriate non-performing asset category. Unless otherwise instructed report:\n\n- outstanding balances net of interest and other income not taken to profit, and net of any amounts written off;\n- all items without any adjustment for credit conversion factors (except for market related off balance sheet transactions), risk weights, provisions, and/or collateral arrangements; and\n- amounts net of offsetting balances available under legally eligible netting arrangements as outlined in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.\n\n3. Total provisions should include all provisions measured in accordance with AASB 9.\n\n4. Separately report amounts, where requested, recorded on Australian and overseas books.\n\n \nSpecific instructions\n\nRefer to APS 220 Credit Risk Management (APS 220) when completing this form.\n\n### Section A: Credit Quality\n\n| Column 1 | Report the total exposure for exposures recorded in Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report total provisions for exposures recorded in Australia. This should include the credit loss reserve held as part of retained earnings. |\n| Column 3 | Report the total exposure for exposures recorded overseas. |\n| Column 4 | Report total provisions for exposures recorded overseas. This should include the credit loss reserve held as part of retained earnings. |\n\n| Item 1.1.1 | Report well-secured >=90 days past-due exposures |\n| ---------- | ------------------------------------------------------------------ |\n| Item 1.1.2 | Report not well-secured or unsecured >=90 days past-due exposures. |\n| Item 1.2.1 | Report well-secured Stage 2 exposures. |\n| Item 1.2.2 | Report not well-secured or unsecured Stage 2 exposures. |\n| Item 1.3.1 | Report well-secured non-performing exposures. |\n| Item 1.3.2 | Report not well-secured or unsecured non-performing exposures. |\n| Item 1.4 | Report total restructured exposures. |\n\n### Section B: Non-performing exposures\n\n### Item 2. Non-performing exposures\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 2.1.1 | Report non-performing exposures to households.Item 2.1.1 is a derived item and is calculated as the sum of items 2.1.1.1 to 2.1.1.4. |\n| ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1.1 | Report non-performing owner-occupied housing exposures. |\n| Item 2.1.1.2 | Report non-performing investor housing exposures. |\n| Item 2.1.1.3 | Report non-performing credit card exposures. |\n| Item 2.1.1.4 | Report non-performing other personal exposures. |\n| Item 2.1.2 | Report non-performing exposures to CSOs. |\n| Item 2.1.3 | Report non-performing exposures to non-financial corporations.Item 2.1.3 is a derived item and is calculated as the sum of item 2.1.3.1 and 2.1.3.2. |\n| Item 2.1.3.1 | Report non-performing exposures to private trading corporations. |\n| Item 2.1.3.2 | Report non-performing exposures to private unincorporated business. |\n| Item 2.1.4 | Report non-performing exposures to financial corporations.Item 2.1.4 is a derived item and is calculated as the sum of items 2.1.4.1 to 2.1.4.5 inclusive. |\n| Item 2.1.4.1 | Report non-performing exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 2.1.4.2 | Report non-performing exposures to RFCs. |\n| Item 2.1.4.3 | Report non-performing exposures to insurance corporations. |\n| Item 2.1.4.4 | Report non-performing exposures to pension funds. |\n| Item 2.1.4.5 | Report non-performing exposures to other financial institutions. |\n| Item 2.1.5 | Report non-performing exposures to other counterparties. |\n| Item 2.2 | Report non-performing exposures to non-residents. |\n| Item 2.3 | Report total non-performing exposures.Item 2.3 is a derived item and is calculated as the sum of items 2.1.1 to 2.1.5 inclusive and item 2.2. |\n\n### Section C: \\>=90 days past-due well\\-secured items\n\n| Column 1 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded in Australia. |\n| -------- | ----------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded overseas. |\n| Column 3 | Report the total portfolio size for exposures recorded in Australia. |\n| Column 4 | Report the total portfolio size for exposures recorded overseas. |\n| Column 5 | Report total provisions for exposures recorded in Australia. |\n| Column 6 | Report total provisions for exposures recorded overseas. |\n\n### Item 3. Individually managed facilities\n\n| Item 3.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 3.2 | Report credit card facilities. |\n| Item 3.3 | Report housing loan facilities. |\n| Item 3.4 | Report term loan facilities. |\n| Item 3.5 | Report lease financing facilities. |\n| Item 3.6 | Report other loan facilities. |\n\n### Item 4. Portfolio managed facilities\n\n| Item 4.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 4.2 | Report credit card facilities. |\n| Item 4.3 | Report housing loan facilities. |\n| Item 4.4 | Report term loan facilities. |\n| Item 4.5 | Report lease financing facilities. |\n| Item 4.6 | Report other loan facilities. |\n\n### Item 5. Provisions for well\\-secured portfolio managed credit exposures 1 to 89 days past-due\n\n| Item 5 | Report total provisions for portfolio managed credit exposures 1 to 89 days past-due that are well-secured. |\n| ------ | ----------------------------------------------------------------------------------------------------------- |\n\n### Section D. \\>=90 days past-due items\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 6.1.1 | Report >=90 days past-due exposures to households.Item 6.1.1 is a derived item and is calculated as the sum of items 6.1.1.1 to 6.1.1.4. |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 6.1.1.1 | Report >=90 days past-due owner-occupied housing exposures. |\n| Item 6.1.1.2 | Report >=90 days past-due investor housing exposures. |\n| Item 6.1.1.3 | Report >=90 days past-due credit card exposures. |\n| Item 6.1.1.4 | Report >=90 days past-due other personal exposures. |\n| Item 6.1.2 | Report >=90 days past-due exposures to CSOs. |\n| Item 6.1.3 | Report >=90 days past-due exposures to non-financial corporations.Item 6.1.3 is a derived item and is calculated as the sum of item 6.1.3.1 and 6.1.3.2. |\n| Item 6.1.3.1 | Report >=90 days past-due exposures to private trading corporations. |\n| Item 6.1.3.2 | Report >=90 days past-due exposures to private unincorporated business. |\n| Item 6.1.4 | Report >=90 days past-due exposures to financial corporations.Item 6.1.4 is a derived item and is calculated as the sum of items 6.1.4.1 to 6.1.4.5 inclusive. |\n| Item 6.1.4.1 | Report >=90 days past-due exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 6.1.4.2 | Report >=90 days past-due exposures to RFCs. |\n| Item 6.1.4.3 | Report >=90 days past-due exposures to insurance corporations. |\n| Item 6.1.4.4 | Report >=90 days past-due exposures to pension funds. |\n| Item 6.1.4.5 | Report >=90 days past-due exposures to other financial institutions. |\n| Item 6.1.5 | Report >=90 days past-due exposures to other counterparties. |\n| Item 6.2 | Report >=90 days past-due exposures to non-residents. |\n| Item 6.3 | Report total >=90 days past-due exposures.Item 6.3 is a derived item and is calculated as the sum of item 6.1 and item 6.2. |","sortOrder":14},{"sectionNumber":"The pension funds sub-sector includes al","sectionType":"part","heading":"The pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.","content":"## The pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.\n\n## Superannuation funds and approved deposit funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n Pooled Superannuation Trusts;\n public sector superannuation funds (including SIS-exempt funds);\n private sector superannuation funds;\n ADFs; and\n superannuation funds established by life insurance companies.\n\nExclude:\n\n retirement savings accounts.","sortOrder":15},{"sectionNumber":"Superannuation funds and approved deposi","sectionType":"part","heading":"Superannuation funds and approved deposit funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.","content":"## Superannuation funds and approved deposit funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.\n\nInclude:\n\n Pooled Superannuation Trusts;\n public sector superannuation funds (including SIS-exempt funds);\n private sector superannuation funds;\n ADFs; and\n superannuation funds established by life insurance companies.\n\nExclude:\n\n retirement savings accounts.","sortOrder":16},{"sectionNumber":"Exposures managed on a portfolio basis a","sectionType":"part","heading":"Exposures managed on a portfolio basis are typically homogenous and often approved and managed using statistical management techniques. Portfolio managed exposures are often not subject to formal regular review other than in cases where payments are behind agreed repayment schedules or indebtedness is outside approved limits.","content":"## Exposures managed on a portfolio basis are typically homogenous and often approved and managed using statistical management techniques. Portfolio managed exposures are often not subject to formal regular review other than in cases where payments are behind agreed repayment schedules or indebtedness is outside approved limits.","sortOrder":17},{"sectionNumber":"Means corporations registered under the ","sectionType":"part","heading":"Means corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified to Categories D through G and cash management trusts.","content":"## Means corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified to Categories D through G and cash management trusts.\n\nInclude:\n\n money market corporations (also referred to as merchant banks) (D);\n pastoral finance companies I;\n finance companies (F);\n general financiers (G); and\n cash management trusts.\n\nExclude:\n\n intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 Categories H and I (record as private trading corporations); and\n other financial corporations registered under the Financial Sector (Collection of Data) Act 2001 Category J (record as other financial institutions).","sortOrder":18},{"sectionNumber":"Section A: Credit Quality","sectionType":"division","heading":"Section A: Credit Quality","content":"### Section A: Credit Quality\n\n| Column 1 | Report the total exposure for exposures recorded in Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report total provisions for exposures recorded in Australia. This should include the credit loss reserve held as part of retained earnings. |\n| Column 3 | Report the total exposure for exposures recorded overseas. |\n| Column 4 | Report total provisions for exposures recorded overseas. This should include the credit loss reserve held as part of retained earnings. |\n\n| Item 1.1.1 | Report well-secured >=90 days past-due exposures |\n| ---------- | ------------------------------------------------------------------ |\n| Item 1.1.2 | Report not well-secured or unsecured >=90 days past-due exposures. |\n| Item 1.2.1 | Report well-secured Stage 2 exposures. |\n| Item 1.2.2 | Report not well-secured or unsecured Stage 2 exposures. |\n| Item 1.3.1 | Report well-secured non-performing exposures. |\n| Item 1.3.2 | Report not well-secured or unsecured non-performing exposures. |\n| Item 1.4 | Report total restructured exposures. |","sortOrder":19},{"sectionNumber":"Section B: Non-performing exposures","sectionType":"division","heading":"Section B: Non-performing exposures","content":"Reporting Form ARF 220.0\n\nCredit Quality\n\n# Instructions\n\nReporting level\n\nThis form is to be completed by all authorised deposit-taking institutions (ADIs) on both a licensed ADI and consolidated ADI group basis (where applicable).\n\nForeign ADIs operating through branches in Australia are required to complete this form for the Australian branch only.\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the ADI’s regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[1\\]](#_ftn1) that it retains or acquires and such exposures are to be reported in Reporting Form ARF 120.1 Securitisation – Regulatory Capital. The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Reporting Form ARF 110.0.1 Capital Adequacy (Level 1) and Reporting Form ARF 110.0.2 Capital Adequacy (Level 2).\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI undertakes a funding-only securitisation or synthetic securitisation, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Reporting Form ARF 120.2 Securitisation – Supplementary Items.\n\n \nReporting basis and units of measurement\n\nReporting Category B ADIs are to report amounts in millions of Australian dollars rounded to one decimal place, and Reporting Category A ADIs, in whole Australian dollars (no decimal place).\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\n### Definitions\n\nTerms highlights in bold italics indicated that the definition is provided in this Reporting Standard.\n\n| >=90 days past-due | An exposure subject to a regular repayment schedule is considered 90 days past-due when:at least 90 calendar days have elapsed since the due date of a contractual payment which has not been met in full; andthe total amount unpaid outside contractual arrangements is equivalent to at least 90 days’ worth of contractual payments. This includes all fees and any charges that are due but unpaid as a result of missed payments.Overdrafts are considered past-due once the borrower has breached an advised limit or been advised of a limit smaller than current outstandings. Non-authorised overdrafts are considered to have a zero limit for regulatory capital purposes. An ADI must, therefore, treat days past-due as commencing once any credit is granted to an unauthorised borrower and if such credit is not repaid within 90 days, the exposure must be considered to be in default. |\n| ---------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Community service organisations (CSOs) | Include:institutions financed mostly by members’ contributions, e.g. trade unions, professional societies, consumer associations, political parties, churches and religious societies, and social, cultural, recreational and sports clubs; andcharities and aid organisations financed by voluntary transfers.Exclude:CSOs and non-profit institutions controlled and mainly financed by government (record as other). |\n| Credit cards | Credit cards are a common consumer credit arrangement that allows the consumer the option of borrowing against a pre‑approved line of credit. They are typically unsecured. |\n| Financial corporations | Means ADIs, RFCs, insurance corporations, pension funds, and other financial institutions. |\n| Households | This comprises individuals, or groups of individuals, resident in Australia whose dealings with other sectors are for personal or household purposes.Exclude sole proprietors, partnerships, family trusts, and any other unincorporated enterprises owned by households (record as private unincorporated businesses). |\n| Housing (loans) | Means facilities, both amortising and line of credit that are primarily secured by a registered mortgage over a residential property. They may be for any purpose including the construction, purchase of dwellings for owner occupation or investment or commercial ventures. |\n| Individually managed | These are troublesome exposures that are managed on a transaction basis and typically subject to individual review. |\n| Insurance corporations | Means general insurers within the meaning of the Insurance Act 1973 and life companies within the meaning of the Life Insurance Act 1995, and private health insurers within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015.Include:friendly societies that are regulated under the Life Insurance Act 1995; andExport Finance Insurance Corporation despite it not being a general insurer, life company or private health insurer. |\n| Lease financing | Lease financing is a method of financing the acquisition of an asset (e.g. motor vehicle or business equipment) by the user under which the ADI buys the asset from a third party and leases it to the user in return for lease rental payments. A component of the lease rental payment relates to interest and another component to the reduction of principal. |\n| Non-financial corporations | This comprises private trading corporations and private unincorporated businesses. |\n| Non-performing | As defined in Prudential Standard APS 220 Credit Risk Management (APS 220). |\n| Non-resident | A non-resident is any individual, business or other organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents. |\n| Not well-secured | An exposure that is for which the ADI judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is not sufficient to cover payment of principal and any accrued interest. |\n| Other (sector classification) | This comprises all other entities not classified as households, CSOs, non-financial corporations, or financial corporations. |\n| Other financial institutions | The other financial institutions sector includes all financial institutions not recorded in the above financial corporation categories.Include:financial auxiliaries such as fund managers as principal, stock brokers and insurance brokers;securitisers;mortgage, fixed interest and equity unit trusts;economic development corporations owned by governments;co-operative housing societies;other financial corporations registered under the Financial Sector (Collection of Data) Act 2001 Category J;investment companies; andcommon funds including cash common funds.Exclude:cash management trusts (record as RFCs); andproperty and trading trusts (record as private trading corporations). |\n| Other loans | Means loans that are not revolving credit, credit cards, housing loans, term loans, or lease financing. |\n| Past-due | As defined in APS 220. |\n| Pension funds | The pension funds sub-sector includes all superannuation funds that are regarded as complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993 and other autonomous funds established for the benefit of public sector employees. Superannuation funds with all of their assets invested with insurance offices are included.Superannuation funds and approved deposit funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds.Include:Pooled Superannuation Trusts;public sector superannuation funds (including SIS-exempt funds);private sector superannuation funds;ADFs; andsuperannuation funds established by life insurance companies.Exclude:retirement savings accounts. |\n| Portfolio managed | Exposures managed on a portfolio basis are typically homogenous and often approved and managed using statistical management techniques. Portfolio managed exposures are often not subject to formal regular review other than in cases where payments are behind agreed repayment schedules or indebtedness is outside approved limits. |\n| Private trading corporations | Private trading corporations are those owned and controlled by the private sector whose main activity is producing goods or non-financial services for sale.Include:all resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services;intra-group financiers (Financial Sector (Collection of Data) Act 2001 category I), retailers (Financial Sector (Collection of Data) Act 2001 category H) and parent companies with significant holdings of shares in private trading companies;privately owned schools and hospitals;any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector; andany unincorporated business owned and operated by trading corporations (e.g. joint ventures).Exclude:unincorporated businesses, except for branches of non-resident companies and joint ventures or partnerships owned by corporations; andnon-resident enterprises. |\n| Private unincorporated businesses | This comprises individuals acting as sole proprietors or in partnerships, for commercial or professional purposes. The major businesses to be included in this sub-sector are unincorporated farms, unincorporated retailers, unincorporated professional practices (medical, legal, dental, accounting, etc.), unincorporated businesses of tradesmen such as plumbers, carpenters, etc. |\n| Registered financial corporations (RFCs) | Means corporations registered under the Financial Sector (Collection of Data) Act 2001 that are classified to Categories D through G and cash management trusts.Include:money market corporations (also referred to as merchant banks) (D);pastoral finance companies I;finance companies (F);general financiers (G); andcash management trusts.Exclude:intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 Categories H and I (record as private trading corporations); andother financial corporations registered under the Financial Sector (Collection of Data) Act 2001 Category J (record as other financial institutions). |\n| Resident | An Australian resident is any individual, business or other organisation domiciled in Australia. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents. |\n| Restructured | As defined in APS 220. |\n| Revolving credit | Means a credit facility that is typically approved for a given period of time but does not have a fixed repayment schedule.Exclude loans to Australian householders for the purpose of housing (e.g. equity lines of credit secured by residential property). Facilities of this nature should be reported under housing loans. |\n| Stage 2 | The impairment stage where provisions on exposures are calculated on a lifetime expected credit loss basis but are not credit impaired in accordance with AASB 9 Financial Instruments (AASB 9). |\n| Term loans | Means loans that have a fixed term. Exclude loans to householders for the purpose of housing. |\n| Unsecured | An exposure for which there is no associated security. |\n| Well-secured | An exposure for which the ADI judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is sufficient to cover payment of principal and any accrued interest.Prescribed provisioning ADIs must refer to Attachment B of APS 220 for the purposes of defining well-secured when reporting. |\n\n \nScope\n\nThe form covers the credit exposures, which ADIs hold, and is not limited to problem loans.\n\nWhen calculating total exposures, the exposure should include:\n\n- claims and commitments recorded on-balance sheet; and\n- the credit equivalent amounts of off-balance sheet claims and commitments.\n\nIn measuring off balance sheet credit exposures the following measurement policies should be adopted:\n\n1. Include under exposures for the appropriate non-performing asset category, the following:\n\n- Any direct credit substitutes (e.g. guarantees, letters of credit and endorsed bills of exchange as described in the ADI Off Balance Sheet Business Form). For example, where an ADI has guaranteed the financial obligations of a client, and there is reasonable doubt about the ultimate collectability of principal or interest, which the ADI has a contractual obligation to pay under the guarantee, it should be included in the appropriate non-performing asset category.\n\n2. Any commitments, as described in the ADI Off Balance Sheet Business Form. For example, where there is reasonable doubt about the ultimate collectability of principal and interest relating to such commitments, or a provision established, then the balance of the outstanding commitment should be included in the appropriate non-performing asset category. Unless otherwise instructed report:\n\n- outstanding balances net of interest and other income not taken to profit, and net of any amounts written off;\n- all items without any adjustment for credit conversion factors (except for market related off balance sheet transactions), risk weights, provisions, and/or collateral arrangements; and\n- amounts net of offsetting balances available under legally eligible netting arrangements as outlined in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.\n\n3. Total provisions should include all provisions measured in accordance with AASB 9.\n\n4. Separately report amounts, where requested, recorded on Australian and overseas books.\n\n \nSpecific instructions\n\nRefer to APS 220 Credit Risk Management (APS 220) when completing this form.\n\n### Section A: Credit Quality\n\n| Column 1 | Report the total exposure for exposures recorded in Australia. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report total provisions for exposures recorded in Australia. This should include the credit loss reserve held as part of retained earnings. |\n| Column 3 | Report the total exposure for exposures recorded overseas. |\n| Column 4 | Report total provisions for exposures recorded overseas. This should include the credit loss reserve held as part of retained earnings. |\n\n| Item 1.1.1 | Report well-secured >=90 days past-due exposures |\n| ---------- | ------------------------------------------------------------------ |\n| Item 1.1.2 | Report not well-secured or unsecured >=90 days past-due exposures. |\n| Item 1.2.1 | Report well-secured Stage 2 exposures. |\n| Item 1.2.2 | Report not well-secured or unsecured Stage 2 exposures. |\n| Item 1.3.1 | Report well-secured non-performing exposures. |\n| Item 1.3.2 | Report not well-secured or unsecured non-performing exposures. |\n| Item 1.4 | Report total restructured exposures. |\n\n### Section B: Non-performing exposures\n\n### Item 2. Non-performing exposures\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 2.1.1 | Report non-performing exposures to households.Item 2.1.1 is a derived item and is calculated as the sum of items 2.1.1.1 to 2.1.1.4. |\n| ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1.1 | Report non-performing owner-occupied housing exposures. |\n| Item 2.1.1.2 | Report non-performing investor housing exposures. |\n| Item 2.1.1.3 | Report non-performing credit card exposures. |\n| Item 2.1.1.4 | Report non-performing other personal exposures. |\n| Item 2.1.2 | Report non-performing exposures to CSOs. |\n| Item 2.1.3 | Report non-performing exposures to non-financial corporations.Item 2.1.3 is a derived item and is calculated as the sum of item 2.1.3.1 and 2.1.3.2. |\n| Item 2.1.3.1 | Report non-performing exposures to private trading corporations. |\n| Item 2.1.3.2 | Report non-performing exposures to private unincorporated business. |\n| Item 2.1.4 | Report non-performing exposures to financial corporations.Item 2.1.4 is a derived item and is calculated as the sum of items 2.1.4.1 to 2.1.4.5 inclusive. |\n| Item 2.1.4.1 | Report non-performing exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 2.1.4.2 | Report non-performing exposures to RFCs. |\n| Item 2.1.4.3 | Report non-performing exposures to insurance corporations. |\n| Item 2.1.4.4 | Report non-performing exposures to pension funds. |\n| Item 2.1.4.5 | Report non-performing exposures to other financial institutions. |\n| Item 2.1.5 | Report non-performing exposures to other counterparties. |\n| Item 2.2 | Report non-performing exposures to non-residents. |\n| Item 2.3 | Report total non-performing exposures.Item 2.3 is a derived item and is calculated as the sum of items 2.1.1 to 2.1.5 inclusive and item 2.2. |\n\n### Section C: \\>=90 days past-due well\\-secured items\n\n| Column 1 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded in Australia. |\n| -------- | ----------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded overseas. |\n| Column 3 | Report the total portfolio size for exposures recorded in Australia. |\n| Column 4 | Report the total portfolio size for exposures recorded overseas. |\n| Column 5 | Report total provisions for exposures recorded in Australia. |\n| Column 6 | Report total provisions for exposures recorded overseas. |\n\n### Item 3. Individually managed facilities\n\n| Item 3.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 3.2 | Report credit card facilities. |\n| Item 3.3 | Report housing loan facilities. |\n| Item 3.4 | Report term loan facilities. |\n| Item 3.5 | Report lease financing facilities. |\n| Item 3.6 | Report other loan facilities. |\n\n### Item 4. Portfolio managed facilities\n\n| Item 4.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 4.2 | Report credit card facilities. |\n| Item 4.3 | Report housing loan facilities. |\n| Item 4.4 | Report term loan facilities. |\n| Item 4.5 | Report lease financing facilities. |\n| Item 4.6 | Report other loan facilities. |\n\n### Item 5. Provisions for well\\-secured portfolio managed credit exposures 1 to 89 days past-due\n\n| Item 5 | Report total provisions for portfolio managed credit exposures 1 to 89 days past-due that are well-secured. |\n| ------ | ----------------------------------------------------------------------------------------------------------- |\n\n### Section D. \\>=90 days past-due items\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 6.1.1 | Report >=90 days past-due exposures to households.Item 6.1.1 is a derived item and is calculated as the sum of items 6.1.1.1 to 6.1.1.4. |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 6.1.1.1 | Report >=90 days past-due owner-occupied housing exposures. |\n| Item 6.1.1.2 | Report >=90 days past-due investor housing exposures. |\n| Item 6.1.1.3 | Report >=90 days past-due credit card exposures. |\n| Item 6.1.1.4 | Report >=90 days past-due other personal exposures. |\n| Item 6.1.2 | Report >=90 days past-due exposures to CSOs. |\n| Item 6.1.3 | Report >=90 days past-due exposures to non-financial corporations.Item 6.1.3 is a derived item and is calculated as the sum of item 6.1.3.1 and 6.1.3.2. |\n| Item 6.1.3.1 | Report >=90 days past-due exposures to private trading corporations. |\n| Item 6.1.3.2 | Report >=90 days past-due exposures to private unincorporated business. |\n| Item 6.1.4 | Report >=90 days past-due exposures to financial corporations.Item 6.1.4 is a derived item and is calculated as the sum of items 6.1.4.1 to 6.1.4.5 inclusive. |\n| Item 6.1.4.1 | Report >=90 days past-due exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 6.1.4.2 | Report >=90 days past-due exposures to RFCs. |\n| Item 6.1.4.3 | Report >=90 days past-due exposures to insurance corporations. |\n| Item 6.1.4.4 | Report >=90 days past-due exposures to pension funds. |\n| Item 6.1.4.5 | Report >=90 days past-due exposures to other financial institutions. |\n| Item 6.1.5 | Report >=90 days past-due exposures to other counterparties. |\n| Item 6.2 | Report >=90 days past-due exposures to non-residents. |\n| Item 6.3 | Report total >=90 days past-due exposures.Item 6.3 is a derived item and is calculated as the sum of item 6.1 and item 6.2. |","sortOrder":20},{"sectionNumber":"Item 2. Non-performing exposures","sectionType":"division","heading":"Item 2. Non-performing exposures","content":"### Item 2. Non-performing exposures\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 2.1.1 | Report non-performing exposures to households.Item 2.1.1 is a derived item and is calculated as the sum of items 2.1.1.1 to 2.1.1.4. |\n| ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1.1 | Report non-performing owner-occupied housing exposures. |\n| Item 2.1.1.2 | Report non-performing investor housing exposures. |\n| Item 2.1.1.3 | Report non-performing credit card exposures. |\n| Item 2.1.1.4 | Report non-performing other personal exposures. |\n| Item 2.1.2 | Report non-performing exposures to CSOs. |\n| Item 2.1.3 | Report non-performing exposures to non-financial corporations.Item 2.1.3 is a derived item and is calculated as the sum of item 2.1.3.1 and 2.1.3.2. |\n| Item 2.1.3.1 | Report non-performing exposures to private trading corporations. |\n| Item 2.1.3.2 | Report non-performing exposures to private unincorporated business. |\n| Item 2.1.4 | Report non-performing exposures to financial corporations.Item 2.1.4 is a derived item and is calculated as the sum of items 2.1.4.1 to 2.1.4.5 inclusive. |\n| Item 2.1.4.1 | Report non-performing exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 2.1.4.2 | Report non-performing exposures to RFCs. |\n| Item 2.1.4.3 | Report non-performing exposures to insurance corporations. |\n| Item 2.1.4.4 | Report non-performing exposures to pension funds. |\n| Item 2.1.4.5 | Report non-performing exposures to other financial institutions. |\n| Item 2.1.5 | Report non-performing exposures to other counterparties. |\n| Item 2.2 | Report non-performing exposures to non-residents. |\n| Item 2.3 | Report total non-performing exposures.Item 2.3 is a derived item and is calculated as the sum of items 2.1.1 to 2.1.5 inclusive and item 2.2. |","sortOrder":21},{"sectionNumber":"Section C: >=90 days past-due well-secur","sectionType":"division","heading":"Section C: >=90 days past-due well-secured items","content":"### Section C: \\>=90 days past-due well\\-secured items\n\n| Column 1 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded in Australia. |\n| -------- | ----------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the total exposure for exposures that are >=90 days past-due and well-secured recorded overseas. |\n| Column 3 | Report the total portfolio size for exposures recorded in Australia. |\n| Column 4 | Report the total portfolio size for exposures recorded overseas. |\n| Column 5 | Report total provisions for exposures recorded in Australia. |\n| Column 6 | Report total provisions for exposures recorded overseas. |","sortOrder":22},{"sectionNumber":"Item 3. Individually managed facilities","sectionType":"division","heading":"Item 3. Individually managed facilities","content":"### Item 3. Individually managed facilities\n\n| Item 3.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 3.2 | Report credit card facilities. |\n| Item 3.3 | Report housing loan facilities. |\n| Item 3.4 | Report term loan facilities. |\n| Item 3.5 | Report lease financing facilities. |\n| Item 3.6 | Report other loan facilities. |","sortOrder":23},{"sectionNumber":"Item 4. Portfolio managed facilities","sectionType":"division","heading":"Item 4. Portfolio managed facilities","content":"### Item 4. Portfolio managed facilities\n\n| Item 4.1 | Report revolving credit facilities. |\n| -------- | ----------------------------------- |\n| Item 4.2 | Report credit card facilities. |\n| Item 4.3 | Report housing loan facilities. |\n| Item 4.4 | Report term loan facilities. |\n| Item 4.5 | Report lease financing facilities. |\n| Item 4.6 | Report other loan facilities. |","sortOrder":24},{"sectionNumber":"Item 5. Provisions for well-secured port","sectionType":"division","heading":"Item 5. Provisions for well-secured portfolio managed credit exposures 1 to 89 days past-due","content":"### Item 5. Provisions for well\\-secured portfolio managed credit exposures 1 to 89 days past-due\n\n| Item 5 | Report total provisions for portfolio managed credit exposures 1 to 89 days past-due that are well-secured. |\n| ------ | ----------------------------------------------------------------------------------------------------------- |","sortOrder":25},{"sectionNumber":"Section D. >=90 days past-due items","sectionType":"division","heading":"Section D. >=90 days past-due items","content":"### Section D. \\>=90 days past-due items\n\n| Column 1 | Report the total exposure of well-secured exposures. |\n| -------- | --------------------------------------------------------------------- |\n| Column 2 | Report the total exposure of not well-secured or unsecured exposures. |\n\n| Item 6.1.1 | Report >=90 days past-due exposures to households.Item 6.1.1 is a derived item and is calculated as the sum of items 6.1.1.1 to 6.1.1.4. |\n| ------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 6.1.1.1 | Report >=90 days past-due owner-occupied housing exposures. |\n| Item 6.1.1.2 | Report >=90 days past-due investor housing exposures. |\n| Item 6.1.1.3 | Report >=90 days past-due credit card exposures. |\n| Item 6.1.1.4 | Report >=90 days past-due other personal exposures. |\n| Item 6.1.2 | Report >=90 days past-due exposures to CSOs. |\n| Item 6.1.3 | Report >=90 days past-due exposures to non-financial corporations.Item 6.1.3 is a derived item and is calculated as the sum of item 6.1.3.1 and 6.1.3.2. |\n| Item 6.1.3.1 | Report >=90 days past-due exposures to private trading corporations. |\n| Item 6.1.3.2 | Report >=90 days past-due exposures to private unincorporated business. |\n| Item 6.1.4 | Report >=90 days past-due exposures to financial corporations.Item 6.1.4 is a derived item and is calculated as the sum of items 6.1.4.1 to 6.1.4.5 inclusive. |\n| Item 6.1.4.1 | Report >=90 days past-due exposures to ADIs.Include:development banks even if they are not authorised to carry on banking business under the Banking Act 1959.Exclude:merchant banks (record as RFCs); andnon-resident banks (record as resident counterparties). |\n| Item 6.1.4.2 | Report >=90 days past-due exposures to RFCs. |\n| Item 6.1.4.3 | Report >=90 days past-due exposures to insurance corporations. |\n| Item 6.1.4.4 | Report >=90 days past-due exposures to pension funds. |\n| Item 6.1.4.5 | Report >=90 days past-due exposures to other financial institutions. |\n| Item 6.1.5 | Report >=90 days past-due exposures to other counterparties. |\n| Item 6.2 | Report >=90 days past-due exposures to non-residents. |\n| Item 6.3 | Report total >=90 days past-due exposures.Item 6.3 is a derived item and is calculated as the sum of item 6.1 and item 6.2. |","sortOrder":26}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The instrument explicitly applies to all authorised deposit-taking institutions and to highest parent entities for consolidated ADI groups (paragraphs 3, 5–6). It sets reporting start dates (paragraph 4) and does not assert any change to that stated scope within the text."},"complexity_factors":["Dual reporting levels: separate licensed ADI and consolidated-group returns (paragraphs 5–6; Instructions).","APRA discretion to change reporting frequency and extend due dates for individual ADIs (paragraphs 9–11).","Mandatory external-auditor review of reporting systems, processes and controls (paragraph 12) with cross-reference to Prudential Standard APS 310.","Extensive, prescriptive line-item reporting across multiple sections (A–D) with many derived items and sector breakdowns (Instructions Sections A–D).","Securitisation deconsolidation principle and interaction with APS 120 and other capital forms (Instructions: Securitisation deconsolidation principle).","Detailed definitions that cross‑reference APS 220 and AASB standards (Definitions; Instructions), requiring accounting/prudential judgment (e.g. Stage 2, non-performing, well‑secured).","Measurement rules for on‑ and off‑balance sheet exposures, currency conversion and provisioning (Scope; Reporting basis and units of measurement).","Submission mechanics: electronic format via APRA portal or notified method and digital certificate requirement (paragraphs 7 and 14).","APRA ability to make minor, non‑substantive changes to forms/instructions and notify ADIs (paragraphs 15–16), which requires operational monitoring by reporters."],"plain_english_summary":"This instrument requires every authorised deposit-taking institution (ADI) to provide APRA with specified credit-quality data (licensed-ADI and consolidated-group forms) for each reporting period, submitted electronically, digitally signed and subject to external-audit review. APRA uses the data for prudential supervision and may share it with the RBA and ABS. Reporting is quarterly (35 days after quarter-end) unless APRA varies frequency or due dates, and detailed definitions and measurement rules in the instructions determine what counts as exposures and provisions."},"kimi_summary":{"_metrics":{"provider":"moonshot","completionTokens":2066},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This Reporting Standard operates within the original scope of the Financial Sector (Collection of Data) Act 2001. It requires ADIs to submit credit quality data for prudential supervision purposes, which is precisely the function contemplated by the enabling legislation. There is no evidence of scope expansion beyond data collection for regulatory oversight."},"complexity_factors":["Extensive cross-referencing to external standards including Prudential Standards APS 120, APS 220, APS 310, APS 112, Accounting Standards AASB 9, AASB 121, AASB 127, and Reporting Standard ARS 701.0","32 defined terms in the interpretation section, including technical financial concepts such as 'Stage 2' (expected credit loss basis), 'securitisation deconsolidation', and 'highest parent entity'","Dual reporting framework requiring separate submissions for Licensed ADI (entity level) and Consolidated Group (group level) where applicable","Nested conditional logic for securitisation treatment — different reporting requirements depending on whether securitisations meet operational requirements for regulatory capital relief under APS 120","Granular sector classification system requiring ADIs to categorise exposures across 5 major sectors (households, financial corporations, non-financial corporations, community service organisations, other) with multiple sub-categories","Different measurement units based on ADI size: Reporting Category A ADIs report in whole dollars, while Reporting Category B ADIs report in millions rounded to one decimal place","Complex definitions of 'well-secured' versus 'not well-secured' requiring judgment about fair value of security discounted for realisation costs"],"plain_english_summary":"This law requires banks and ADIs — including credit unions, building societies and foreign bank branches — to submit a standardised quarterly return to APRA detailing loan‑quality metrics (overdues, non‑performing exposures, provisions) for both standalone entities and consolidated groups. These audited, officer‑certified reports give APRA (and the RBA and ABS) the data needed to monitor banking resilience and emerging credit risks."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-5-of-2022/documents"}}