{"id":"F2023L00417","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 54 of 2023","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104100,"registerId":"commonwealth-F2023L00417-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Item 1: Unencumbered liquid assets","sectionType":"division","heading":"Item 1: Unencumbered liquid assets","content":"### Item 1: Unencumbered liquid assets\n\nItem 1 collects information on total unencumbered liquid asset stock.\n\nLCR ADIs should report all items net of any applicable margin requirements.\n\nWith the exception of item 1.3, if an MLH ADI's systems do not allow for margin calculations, the MLH ADI can report gross amounts. Adjustment for margins should be consistent in ARF 210.2 and ARF 210.5.\n\n| Column 1 | Report the balance as at the reporting date. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the balance as at five business days prior to the reporting date. |\n| Column 3 | Column 3 is a derived item reporting the change as a dollar amount. In this column, a positive number represents an increase from five business days prior to the reporting date. |\n| Column 4 | Column 4 is a derived item reporting the change as a percentage amount. In this column, a positive number represents an increase from five business days prior to the reporting date. |\n\n| Item 1.1 | Report high-quality liquid assets (HQLA).For LCR ADIs, this represents HQLA1 and HQLA2 as defined in paragraphs 9 and 10 of Attachment A of APS 210 and as reported in Reporting Form ARF 210.1A Liquidity Coverage Ratio – all currencies (ARF 210.1A).For non-LCR ADIs, this represents those Minimum Liquidity Holdings (MLH) assets that qualify as HQLA, which are the amounts reported in the following items of Reporting Form ARF 210.2 Minimum Liquidity Holdings Ratio (ARF 210.2):notes & coin (Item 1.1);settlement funds due from the RBA (Item 1.3.1);Australian Government securities (Item 2.1);State Government or Territory Central Borrowing Authorities securities (Item 2.2); andDebt securities with an Australian Government guarantee (Item 3) |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report the balancing item of liquid assets not already reported as HQLA (item 1.1) or RBA eligible securities from self-securitisation (item 1.3).For non-LCR ADIs, report the value as reported in ARF 210.2/ARF 210.3.1.Exclude the amounts which are reported in Item 1.1 and Item 1.3. |\n| Item 1.3 | Report the amount of RBA eligible securities from the ADI’s self-securitisation after applicable RBA margins regardless of whether the ADI is an LCR or MLH ADI. |\n| Item 1.4 | For LCR ADIs, report RBNZ eligible securities, offshore jurisdiction ALA and other securities approved by APRA. Report the value as reported in ARF 210.1A Liquidity Coverage Ratio – all currencies (ARF 210.1A).For non-LCR ADIs, report a zero amount. |\n| Item 1.5 | For non-LCR ADIs, report other MLH assets (as defined in Attachment B of APS 210) not included in items 1.1, 1.2 and 1.3 which are the amounts reported in the following items of ARF 210.2:settlement funds (items 1.2, 1.3.2 to 1.3.5);ADI deposits (item 6); andother securities approved by APRA (item 7).For LCR ADIs report a zero amount. |\n| Item 1.6 | Item 1.6 is a derived item calculated as the sum of items 1.1 to 1.5. |\n| Item 1.6.1 | Of the amount in item 1.6, report offshore liquid assets. |","sortOrder":0},{"sectionNumber":"Item 2: Net funding outflows over last f","sectionType":"division","heading":"Item 2: Net funding outflows over last five business days","content":"### Item 2: Net funding outflows over last five business days\n\nItem 2 collects information to determine net funding outflows over the last five business days. Outflows are not entered directly into this item. The outflows are automatically derived in column (3).\n\n| Column 1 | Report the balance as at the reporting date. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the balance as at five business days prior to the reporting date. |\n| Column 3 | Report the change as a dollar amount.Column 3 is a derived item. In this column, a positive number represents an increase from five business days prior to the reporting date. |\n| Column 4 | Report the change as a percentage amount.Column 4 is a derived item. In this column, a positive number represents an increase from five business days prior to the reporting date. |\n\n| Item 2.1 | Report the total balance of deposits treated as retail under APS 210 and APG 210.Include deposits from SMEs. |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Of the amount in item 2.1, report offshore retail deposits balance.Include deposits from offshore SMEs. |\n| Item 2.2 | Report all wholesale (non-financial institution) deposits that have not been included in items 2.1 or 2.3. |\n| Item 2.2.1 | Of the amount in item 2.2, report offshore wholesale (non-financial institution) deposits balance. |\n| Item 2.3 | Report all financial institution (FI) deposit balances.For foreign ADIs, funding from any part of the same legal entity (head office or another branch) is entered into items 2.3 or 2.3.1. |\n| Item 2.3.1 | Of the amount in item 2.3, report offshore financial institution (FI) deposits balance. |\n| Item 2.4 | Report short-term wholesale funding balance with original term to maturity of less than one year. Include securities such as NCDs and commercial paper.Report all repo transactions in item 2.5. |\n| Item 2.4.1 | Of the amount in item 2.4, report offshore short-term wholesale funding balance. |\n| Item 2.5 | Report other wholesale funding balance not included elsewhere.All repo transactions, including those with the RBA or an entity related to the ADI, are to be reported in item 2.5 regardless of tenor.Additional Tier 1 instruments and Tier 2 instruments should be reported in item 2.5.Common Equity Tier 1 capital should not be reported in item 2.5. |\n| Item 2.5.1 | Of the amount in item 2.5, report offshore other wholesale funding balance. |\n| Item 2.6 | Item 2.6 is a derived item. Item 2.6 is calculated as the sum of items 2.1 to 2.5. |\n| Item 2.6.1 | Item 2.6.1 is a derived item. Item 2.6.1 is calculated as the sum of items 2.1.1 to 2.5.1. |","sortOrder":1},{"sectionNumber":"Item 3: Net contingent and committed out","sectionType":"division","heading":"Item 3: Net contingent and committed outfows over last five business days","content":"### Item 3: Net contingent and committed outfows over last five business days\n\nItem 3 collects the net amount of contingent and committed outflows over the last five business days.\n\n| Column 1 | Report the dollar outflow over the last five business days prior to the reporting date. |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the outflow as a percentage to one decimal point. Use the reported amount as the numerator.For item 3.1, use the outstanding principal balance five business days prior to the reporting date as the denominator.For items 3.2 to 3.5, use total facility sizes (drawn and undrawn) five business days prior to the reporting date as the denominator.For item 3.6, use the weighted average outflow percentage for items 3.2 to 3.5, weighted by the denominator. |\n| Column 3 | Report the undrawn dollar amount.Include the remaining undrawn capacity of the facilities as at the reporting date for items 3.2 to 3.5. Do not report anything in this column for item 3.1.Column 3 includes the remaining undrawn capacity of the facilities as at the reporting date, regardless of any additions or subtractions in the previous 5 business days. ADIs should take care that implied principal inflows or outflows are not generated in Column 1 as a consequence of such additional or extinguished facilities.Item 3.6 is a derived total calculated as the sum of items 3.2 to 3.5 |\n\n| Item 3.1 | Report net principal outflows which do not relate to a facilitiy i.e. not included in items 3.2 to 3.5. Loan disbursements (i.e. a principal outflow) are entered as a positive number. Loan repayments (i.e. a principal inflow) are entered as a negative number.Net principal outflows equals the sum of outflows from originations, advances, redraws and other disbursements minus repayments and other principal collections for all loan assets. The reported value for this item can be negative if there is a net inflow. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.2 | Report net outflows under any uncommitted facilities. The reported value can be negative if there is a net inflow. |\n| Item 3.3 | Report net outflows under committed liquidity facilities. The reported value can be negative if there is a net inflow. |\n| Item 3.4 | Report net outflows under committed credit facilities. Include movements from other committed credit facilities which are not already included in item 3.1. The reported value can be negative if there is a net inflow. |\n| Item 3.5 | Report net outflows under any other committed facilities. The reported value can be negative if there is a net inflow. |\n| Item 3.6 | Item 3.6 is a derived item. Item 3.6 is calcualated as the sum of items 3.1 to 3.5. |","sortOrder":2},{"sectionNumber":"Item 4: Net collateral/margin outflow ov","sectionType":"division","heading":"Item 4: Net collateral/margin outflow over last five business days","content":"### Item 4: Net collateral/margin outflow over last five business days\n\nItem 4 collects information on collateral/margin outflows and inflows over the last five business days prior to the reporting date. Where an ADI cannot distinguish between initial margin and variation margin, the amount should be reported as variation margin.\n\n| Column 1 | Report the outflow as a dollar amount.As per the instructions above, report outflows as positive numbers and inflows as negative numbers. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------- |\n\n| Item 4.1 | Report collateral paid – initial margin. |\n| -------- | -------------------------------------------------------------------------------------------- |\n| Item 4.2 | Report collateral received – initial margin. |\n| Item 4.3 | Report collateral paid – variation margin and other collateral not included in item 4.1. |\n| Item 4.4 | Report collateral received – variation margin and other collateral not included in item 4.2. |","sortOrder":3},{"sectionNumber":"Item 5: LCR/MLH ratio over five business","sectionType":"division","heading":"Item 5: LCR/MLH ratio over five business days","content":"### Item 5: LCR/MLH ratio over five business days\n\nItem 5 collects information on the LCR/MLH ratio over five business days.\n\nAll ratios should be reported as a percentage to one decimal point in D2A (e.g. 100% = 100.0; 120% = 120.0; 9%=9.0 ).\n\n| Column 1 | Report the ratio as at the reporting date (the most recent business day). |\n| -------- | ------------------------------------------------------------------------- |\n| Column 2 | Report the ratio as at the second most recent business day. |\n| Column 3 | Report the ratio as at the third most recent business day. |\n| Column 4 | Report the ratio as at the fourth most recent business day. |\n| Column 5 | Report the ratio as at the fifth most recent business day. |\n\n| Item 5.1 | Report AUD LCR over the last five business days on a Level 1 basis.This item applies to LCR ADIs only. Foreign ADIs should report on a domestic books basis. For MLH ADIs, report a zero amount. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Item 5.2 | Report the LCR or MLH for all currencies over the last five business days on a Level 1 basis. Foreign ADIs should report on a domestic books basis. |\n| Item 5.3 | Report the AUD LCR over the last five business days on a Level 2 basis. This item applies to LCR ADIs only. For Foreign ADIs and MLH ADIs, report a zero amount. |\n| Item 5.4 | Report the LCR or MLH for all currencies over the last five business days on a Level 2 basis.For foreign ADIs, report a zero amount. |","sortOrder":4},{"sectionNumber":"Item 6: Funding maturities","sectionType":"division","heading":"Item 6: Funding maturities","content":"### Item 6: Funding maturities\n\nItem 6 collects information on funding maturities over the next six months. Report all items in line with the instructions for item 2 above.\n\nMinimum notice deposits without an associated penalty or fee for providing notice should be reported in the appropriate column based on the notice period. Minimum term deposits with a penalty or fee for early breakage should be reported based on their expected contractual maturity.\n\n| Column 1 | Report the total value.Column 1 is a derived column calculated as the sum of the ten maturity buckets in columns 2 to 10. |\n| --------- | ------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report for items that are at-call or overnight. |\n| Column 3 | Report for items that mature in 1-7 days. |\n| Column 4 | Report for items that mature in 8-15 days. |\n| Column 5 | Report for items that mature in 16-30 days. |\n| Column 6 | Report for items that mature in 31 days to less than 2 months. |\n| Column 7 | Report for items that mature in 2 to less than 3 months. |\n| Column 8 | Report for items that mature in 3 to less than 4 months. |\n| Column 9 | Report for items that mature in 4 to less than 5 months. |\n| Column 10 | Report for items that mature in 5 to less than 6 months. |\n\n| Item 6.1 | Report deposits treated as retail under APS 210 and APG 210.Include deposits from SMEs. |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Item 6.1.1 | Of the amount reported in item 6.1, report offshore retail deposits.Include deposits from offshore SMEs. |\n| Item 6.2 | Report all wholesale (non-FI) deposits that have not been included in items 6.1 or 6.3. |\n| Item 6.2.1 | Of the amount reported in item 6.2, report offshore wholesale (non-FI) deposits. |\n| Item 6.3 | Report all FI deposits.For Foreign ADIs, funding from any part of the same legal entity (head office or another branch) is entered into items 6.3 and 6.3.1. |\n| Item 6.3.1 | Of the amount reported in item 6.3, report offshore FI deposits. |\n| Item 6.4 | Report all unsecured short-term wholesale funding (including NCDs and commercial paper). |\n| Item 6.4.1 | Of the amount reported in item 6.4, report offshore unsecured short-term wholesale funding. |\n| Item 6.5 | Report all secured funding. This includes covered bonds, securitisation and repos with any counterparty. |\n| Item 6.5.1 | Of the amount reported in item 6.5, report offshore secured funding. |\n| Item 6.6 | Report other unsecured wholesale funding not included above.Additional Tier 1 capital and Tier 2 capital should be reported in item 6.6. |\n| Item 6.6.1 | Of the amount reported in item 6.6, report offshore other unsecured wholesale funding not included above. |\n| Item 6.7 | Report the total.Item 6.7 is a derived item. Item 6.7 is calculated as the sum of item 6.1 – 6.7. |\n| Item 6.7.1 | Of the amount reported in item 6.7, report the offshore total.Item 6.7.1 is a derived item. Item 6.7.1 is calculated as the sum of item 6.1.1 – 6.7.1. |","sortOrder":5},{"sectionNumber":"Item 7: Other contractual cash flows","sectionType":"division","heading":"Item 7: Other contractual cash flows","content":"### Item 7: Other contractual cash flows\n\nThis section captures any contractual cash flows that have not been reported elsewhere on this form. As per the instructions above, report outflows as positive numbers and inflows as negative numbers.\n\n| Column 1 | Report the total balance.Column 1 is a derived column calculated as the sum of the eight maturity buckets in columns 2 to 9. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the balance for items that mature in 7 or less days. |\n| Column 3 | Report the balance for items that mature in 8-15 days. |\n| Column 4 | Report the balance for items that mature in 16-30 days. |\n| Column 5 | Report the balance for items that mature in 31 days – less than two months. |\n| Column 6 | Report the balance for items that mature in two months – less than three months. |\n| Column 7 | Report the balance for items that mature in three months – less than four months. |\n| Column 8 | Report the balance for items that mature in four months – less than five months. |\n| Column 9 | Report the balance for items that mature in five months – less than six months. |\n\n| Item 7 | Report other contractual cash flows. Item 7 is a derived total calculated as the sum of items 7.1 and 7.2. |\n| -------- | ---------------------------------------------------------------------------------------------------------- |\n| Item 7.1 | Report forecast contractual cash outflows that have not been included in Section 6 above. |\n| Item 7.2 | Report forecast contractual inflows which have not been included elsewhere on this form. |","sortOrder":6},{"sectionNumber":"Item 8: Withdrawal notification and buyb","sectionType":"division","heading":"Item 8: Withdrawal notification and buyback requests over last five business days","content":"### Item 8: Withdrawal notification and buyback requests over last five business days\n\nItem 8 collects information on withdrawal notification and buyback requests over the last five business days.\n\n| Column 1 | Report the total number of notifications and requests. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the dollar value of notifications and requests. |\n| Column 3 | Report the dollar amount as a percentage of the total amount. Report the percentage to one decimal point.For the total used as the denominator of column 3, use the average balance over the last five business days for each funding instrument |\n\n| Item 8.1 | Report the total of notices given on minimum notice deposit products (including early redemptions of term deposits with a minimum notice period or which convert to a tradable insturment) over the last five business days prior to the reporting date. |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 8.2 | Report short-term wholesale funding (including NCDs) early repayment requests over the last five business days prior to the reporting date. |\n| Item 8.2.1 | Of the amount reported in item 8.2, report requests that have been approved. |\n| Item 8.3 | Report long-term wholesale funding early repayment requests over the last five business days prior to the reporting date. |\n| Item 8.3.1 | Of the amount reported in item 8.3, report requests that have been approved. |","sortOrder":7}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This appears to be a standard periodic reporting determination consistent with the original intent of the Financial Sector (Collection of Data) Act 2001. The scope remains focused on prudential liquidity monitoring of ADIs. While the specific data points are granular, they align with the Act's purpose of enabling APRA to assess financial sector stability. No significant scope creep beyond the original prudential data collection mandate is evident."},"complexity_factors":["Dense cross-referencing to other regulatory instruments (APS 210, APG 210, ARF 210.1A, ARF 210.2, ARF 210.3.1, ARF 210.5) without reproducing their content","Dual reporting tracks for LCR ADIs vs MLH ADIs with different calculation methods and exemptions (e.g., Item 1.3 margin treatment, Item 1.4/1.5 zero reporting requirements)","Nested conditional logic: 'if an MLH ADI's systems do not allow for margin calculations...' creates exception-to-exception structures","Multiple derived items requiring calculations across columns and time periods (5-day lookback, percentage changes, weighted averages)","Offshore/domestic bifurcation requiring parallel reporting for nearly every funding category (items 2.1.1, 2.2.1, 2.3.1, etc.)","Technical banking terminology requiring external knowledge (HQLA1/HQLA2, Additional Tier 1 instruments, variation margin vs initial margin, NCDs)","Inconsistent granularity: Some items require net reporting, others gross, with specific exclusions (e.g., Item 1.2 'Exclude amounts reported in Item 1.1')","Foreign ADI specific rules creating additional branching logic (domestic books basis, zero reporting for certain items)"],"plain_english_summary":"This APRA reporting standard requires ADIs (LCR, MLH and foreign ADIs) to submit ARF 210.5 data on liquid assets, short‑term funding and cashflows, collateral movements, daily liquidity ratios, near‑term funding maturities and withdrawal requests. \n\nThe information gives APRA a 5‑day lookback and a 6‑month maturity view to detect liquidity stress early and assess whether banks can survive sudden deposit runs or frozen funding markets."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The determination sets out detailed reporting fields and calculation rules for liquidity, funding and collateral flows for ADIs. The text does not indicate an expansion or contraction of who must report; rather it specifies data items, timing and treatments (LCR vs MLH, offshore splits, maturity buckets) to be collected under existing ARF/APS frameworks."},"complexity_factors":["Granular item structure across eight sections (Items 1–8) with many subitems and derived totals (e.g. Items 1.6, 2.6, 3.6, 6.7, 7) increases bookkeeping and reconciliation effort (see Items 1, 2, 3, 6, 7).","Temporal and comparative reporting: balances at reporting date and five business days prior plus dollar and percentage change columns require time‑series extraction and change calculations (Columns for Items 1–4, 2 and 5).","Differing treatments for LCR ADIs vs MLH ADIs: separate instructions, zero‑reporting and margin exceptions create conditional logic in systems (see Item 1 and Item 5).","Netting and margin rules: requirement to report net of applicable margins, but permit gross reporting if systems cannot calculate margins for MLH ADIs; mandates consistency with ARF 210.2 and ARF 210.5 (Item 1).","Offshore vs domestic splits: many subitems (.1 fields) require jurisdictional tagging and aggregation by location (present throughout Items 1–6, 8).","Cross‑references to other forms and prudential attachments (ARF 210.1A, ARF 210.2, APS 210 definitions) mean implementers must map data to external templates and regulatory definitions (Item 1 and elsewhere).","Derived calculations and denominators: items use derived totals and specific denominators for percentage fields (e.g. Item 3 percentage denominators, Item 5 ratio reporting), increasing validation complexity.","Maturity‑bucket reporting: multiple short horizon buckets (at‑call, 1–7d, 8–15d … up to 6 months) for several funding categories require precise contractual maturity assessment (Items 6 and 7).","Collateral and margin detail: separation (where possible) of initial vs variation margin and rule that indistinguishable amounts be treated as variation margin imposes judgement and documentation requirements (Item 4).","Operational constraints: instructions to avoid generating implied principal inflows from added/extinguished facilities and to report repos regardless of tenor add business‑rules complexity (Item 3 and Item 2.5)."],"plain_english_summary":"This determination requires authorised deposit‑taking institutions (ADIs) to report detailed five‑business‑day and six‑month liquidity, funding, collateral and contractual cash‑flow data so APRA can calculate LCR/MLH ratios and monitor short‑term funding stress. It prescribes item definitions, timing (reporting date and five business days prior), maturity buckets, margin/netting rules and linkages to ARF 210 and APS 210.\n\nThe reporting shifts system, calculation and data‑validation work to ADIs, who bear compliance costs and must produce derived fields and offshore/domestic splits; APRA decides approved asset classifications and reporting treatment."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-54-of-2023/documents"}}