{"id":"F2020L01272","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2020","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130502,"registerId":"commonwealth-F2020L01272-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 920.0","sectionType":"part","heading":"Reporting Standard ARS 920.0","content":"![](image.002.png)\n\n# Reporting Standard ARS 920.0\n\n# Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 1\n\n![](image.003.png)\n\n## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n## Purpose\n\n2. Information collected by Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0) and Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme Phase 1 (Loan Level Details) (ARF 920.1) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Guarantee Scheme.[\\[1\\]](#_ftn1) This information may also be used by APRA for prudential purposes.\n\n## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 up to 30 September 2020.\n\n## Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 1 October 2020.\n\n## Information required\n\n5. An ADI or RFC to which this reporting standard applies must provide APRA with the information required by ARF 920.0 and ARF 920.1 in respect of each reporting period on a domestic books consolidation.\n\n## Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.\n\n## Reporting periods and due dates\n\n7. Subject to paragraph 9 of this Reporting Standard, an ADI or RFC to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each business week.\n\n8. Subject to paragraph 10 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n9. APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the requirements of the Commonwealth Government of Australia.\n\n10. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.\n\n## Quality control\n\n11. All information provided by an ADI or RFC under this Reporting Standard must be subject to processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\n## Authorisation\n\n12. When an officer of an ADI or RFC submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n## Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify the application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation, it must notify each ADI or RFC that is required to report under this Reporting Standard.\n\n## Interpretation\n\n15. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Guarantee Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nbusiness week means the period commencing each Monday and ending the following Friday.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8 or, if applicable, paragraph 10.\n\nPhase 1 relates to those loans written under the Scheme up to 30 September 2020.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 9.\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n17. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Australian Government Small and Medium E","sectionType":"part","heading":"Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 1","content":"# Australian Government Small and Medium Enterprise (SME) Guarantee Scheme Phase 1\n\n![](image.003.png)","sortOrder":1},{"sectionNumber":"Authority","sectionType":"part","heading":"Authority","content":"## Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"## Purpose\n\n2. Information collected by Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0) and Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme Phase 1 (Loan Level Details) (ARF 920.1) is used for the purpose of enabling APRA to assist the Commonwealth Government administer the Australian Government SME Guarantee Scheme.[\\[1\\]](#_ftn1) This information may also be used by APRA for prudential purposes.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"## Application\n\n3. This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 up to 30 September 2020.","sortOrder":4},{"sectionNumber":"Commencement","sectionType":"part","heading":"Commencement","content":"## Commencement\n\n4. This Reporting Standard applies to reporting periods ending on or after 1 October 2020.","sortOrder":5},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"## Information required\n\n5. An ADI or RFC to which this reporting standard applies must provide APRA with the information required by ARF 920.0 and ARF 920.1 in respect of each reporting period on a domestic books consolidation.","sortOrder":6},{"sectionNumber":"Form and method of submission","sectionType":"part","heading":"Form and method of submission","content":"## Form and method of submission\n\n6. The information required by this Reporting Standard must be given to APRA in electronic format, using the ‘Direct to APRA’ application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.\n\nNote: the Direct to APRA application software (also known as D2A) may be obtained from APRA.","sortOrder":7},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"## Reporting periods and due dates\n\n7. Subject to paragraph 9 of this Reporting Standard, an ADI or RFC to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each business week.\n\n8. Subject to paragraph 10 of this Reporting Standard, the information required by this Reporting Standard must be provided to APRA within 10 business days after the end of the reporting period to which the information relates.\n\n9. APRA may change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the requirements of the Commonwealth Government of Australia.\n\n10. APRA may, in writing, grant an ADI or RFC an extension of a due date in which case the new due date will be the date specified in the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an ADI or RFC is nonetheless required to submit the information required no later than the due date.","sortOrder":8},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"## Quality control\n\n11. All information provided by an ADI or RFC under this Reporting Standard must be subject to processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.","sortOrder":9},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"## Authorisation\n\n12. When an officer of an ADI or RFC submits information under this Reporting Standard using the D2A application, or other method notified by APRA, it will be necessary for the officer to digitally sign the relevant information using a digital certificate acceptable to APRA.","sortOrder":10},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"## Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify the application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation, it must notify each ADI or RFC that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"## Interpretation\n\n15. In this Reporting Standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian Government SME Guarantee Scheme means the scheme whereby the Minister may grant a guarantee to an ADI or RFC under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nbusiness week means the period commencing each Monday and ending the following Friday.\n\ndomestic books has the meaning given by Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection.\n\ndue date means the relevant due date under paragraph 8 or, if applicable, paragraph 10.\n\nPhase 1 relates to those loans written under the Scheme up to 30 September 2020.\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 9.\n\n16. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Australian Accounting Standard or Reporting Standard is a reference to the instrument as in force or existing from time to time.\n\n17. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":12},{"sectionNumber":"Reporting Form ARF 920.0","sectionType":"part","heading":"Reporting Form ARF 920.0","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions in the following paragraph, unless otherwise specified in these instructions.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Loans approved | Means borrower-accepted commitments in ARS 701.0. |\n| Loans cancelled or refinanced | Means loans cancelled after approval or refinanced and are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all Phase 1 scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved as borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved as borrower-accepted commitments for scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| Item 1.3 | Report loans cancelled or refinanced. |\n| Item 1.4 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all Phase 1 accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report for scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of Phase 1 scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |","sortOrder":13},{"sectionNumber":"Australian Government SME Guarantee Sche","sectionType":"part","heading":"Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information)","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions in the following paragraph, unless otherwise specified in these instructions.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Loans approved | Means borrower-accepted commitments in ARS 701.0. |\n| Loans cancelled or refinanced | Means loans cancelled after approval or refinanced and are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all Phase 1 scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved as borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved as borrower-accepted commitments for scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| Item 1.3 | Report loans cancelled or refinanced. |\n| Item 1.4 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all Phase 1 accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report for scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of Phase 1 scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |","sortOrder":14},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes","sortOrder":15},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.","sortOrder":16},{"sectionNumber":"Unit of measurement","sectionType":"part","heading":"Unit of measurement","content":"## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.","sortOrder":17},{"sectionNumber":"Treatment of facilities","sectionType":"part","heading":"Treatment of facilities","content":"## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions in the following paragraph, unless otherwise specified in these instructions.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.","sortOrder":18},{"sectionNumber":"Definitions","sectionType":"part","heading":"Definitions","content":"## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Loans approved | Means borrower-accepted commitments in ARS 701.0. |\n| Loans cancelled or refinanced | Means loans cancelled after approval or refinanced and are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |","sortOrder":19},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Reporting Form ARF 920.0\n\n# Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.0 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.\n\n## Treatment of facilities\n\nWhere there is a finance facility with a mix of interest rate or repayment types, follow the instructions in the following paragraph, unless otherwise specified in these instructions.\n\nWhen reporting on the number of facilities, report each facility once. Where interest rate types or repayment types are separately identified, report the number of facilities according to the predominant interest rate type or repayment type by value.\n\nWhen reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Credit limit | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| ------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Credit outstanding | As defined in ARS 701.0. |\n| (Lending) Facility | As defined in ARS 701.0. |\n| Guarantee claims | Means a claim made by a lender under the Scheme in respect of a scheme-backed loan. |\n| Impaired | Means an impaired facility as defined by the entity’s lender policies. |\n| Interest rate | As defined in ARS 701.0. |\n| Loans approved | Means borrower-accepted commitments in ARS 701.0. |\n| Loans cancelled or refinanced | Means loans cancelled after approval or refinanced and are no longer covered by the Scheme. |\n| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of scheme-backed loans. |\n| Past due | As defined in ARS 701.0 |\n| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |\n| Recoveries | As defined in ARS 701.0. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |\n| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |\n\n \n\n## Specific instructions\n\n## Item 1: Portfolio to date\n\nReport item 1 for all Phase 1 scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved as borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved as borrower-accepted commitments for scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| Item 1.3 | Report loans cancelled or refinanced. |\n| Item 1.4 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |\n\n## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all Phase 1 accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report for scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of Phase 1 scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |","sortOrder":20},{"sectionNumber":"Item 1: Portfolio to date","sectionType":"part","heading":"Item 1: Portfolio to date","content":"## Item 1: Portfolio to date\n\nReport item 1 for all Phase 1 scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------------- |\n| Column 2 | Report the dollar value of scheme-backed loan facilities. |\n\n| Item 1.1 | Report loans approved as borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.2 | Report loans approved as borrower-accepted commitments for scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |\n| Item 1.3 | Report loans cancelled or refinanced. |\n| Item 1.4 | Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards. |\n| Item 1.5 | Report recoveries made for scheme-backed loans (e.g. enforcement of security). |\n| Item 1.6 | Report all guarantee claims. Include claims that have been made in prior periods. |\n| Item 1.7 | Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods. |","sortOrder":21},{"sectionNumber":"Item 2: Portfolio as at the end of the c","sectionType":"part","heading":"Item 2: Portfolio as at the end of the current period","content":"## Item 2: Portfolio as at the end of the current period\n\nReport items 2.1 to 2.4 for all Phase 1 accounts that are active as at the end of the reporting period. Include loans that have been securitised.\n\n| Column 1 | Report the number of scheme-backed loan facilities. |\n| -------- | --------------------------------------------------- |\n| Column 2 | Report the value of scheme-backed loan facilities. |\n\n| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |\n| -------- | ------------------------------------------------------------------------------------------- |\n| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |\n| Item 2.3 | Report for scheme-backed loans that are 30 days past due (consistent with lender policies). |\n| Item 2.4 | Report impaired scheme-backed loans. |\n\nReport item 2.5 as a weighted average of all loans approved for the current portfolio of Phase 1 scheme-backed loans.\n\n| Column 1 | Report the percentage. |\n| -------- | ---------------------- |\n\n| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------- |","sortOrder":22},{"sectionNumber":"Reporting Form ARF 920.1","sectionType":"part","heading":"Reporting Form ARF 920.1","content":"# Reporting Form ARF 920.1\n\n# Australian Government SME Guarantee Scheme Phase 1 (Loan Level Details)\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form ARF 920.1 Australian Government SME Guarantee Scheme Phase 1 (Loan Level Details) (ARF 920.1). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme backed-loans to SMEs.\n\nGeneral directions and notes\n\n## Reporting entity\n\nARF 920.1 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.\n\n## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all loans originated from the start of Phase 1 of the Scheme.\n\n## Unit of measurement\n\nThis form must be completed in whole Australian dollars (no decimal place).\n\n## Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n| Approval date | Means the date when the borrower has accepted the commitment for the scheme-backed loan. |\n| ------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Borrower-accepted commitment | As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0). |\n| Final repayment date | For scheme-backed loans, the assigned maturity date for the loan initially calculated based on the term length of the loan and based on the approval date. |\n| Guarantor names | The complete list of full names of all the guarantors for the scheme-backed loan.For individuals this is the full name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with the Australian Securities and Investments Commission (ASIC) and may include the suffix Pty Ltd. |\n| Loan identifier | The identifier within the entity used to uniquely identify the loan. |\n| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |\n| Primary borrower name | The full name of the primary borrower of the loan under the Scheme.For individuals this is the name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with ASIC and may include the suffix Pty Ltd. |\n| Primary borrower Australian Business Number (ABN) | The unique 11 digit ABN registered at the Australian Business Register for the primary borrower of the loan under the Scheme. |\n| Scheme | Means the Australian Government SME Guarantee Scheme. |\n| Scheme-backed loan | Means a loan made by a lender under the Scheme. |\n| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |\n\n \n\n## Specific instructions\n\n## Table 1: For each approved borrower for Phase 1 loans in the last reporting period\n\n| Column 1 | Report the loan identifier. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the borrower-accepted commitment. |\n| Column 5 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 6 | Report the approval date. |\n| Column 7 | Report the final repayment date. |\n| Column 8 | Report whether the customer had an active lending relationship with the entity before commencement of the scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 9 | Report whether the scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include scheme-backed loans that have been securitised. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":23},{"sectionNumber":"Reporting period","sectionType":"part","heading":"Reporting period","content":"## Reporting period\n\nThis form is to be completed in respect of each reporting period. For the first reporting period include all loans originated from the start of Phase 1 of the Scheme.","sortOrder":27},{"sectionNumber":"Table 1: For each approved borrower for ","sectionType":"part","heading":"Table 1: For each approved borrower for Phase 1 loans in the last reporting period","content":"## Table 1: For each approved borrower for Phase 1 loans in the last reporting period\n\n| Column 1 | Report the loan identifier. |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the primary borrower name. |\n| Column 3 | Report the primary borrower ABN. |\n| Column 4 | Report the borrower-accepted commitment. |\n| Column 5 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |\n| Column 6 | Report the approval date. |\n| Column 7 | Report the final repayment date. |\n| Column 8 | Report whether the customer had an active lending relationship with the entity before commencement of the scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |\n| Column 9 | Report whether the scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |\n\n| Item 1 | Report information for each approved loan in the last reporting period. Include scheme-backed loans that have been securitised. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":31}],"analysis":{"flash_summary_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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a targeted, time-limited reporting standard created specifically for the COVID-19 SME Guarantee Scheme Phase 1. It has not expanded beyond its original purpose of collecting data on government-guaranteed loans to small businesses during the pandemic. The scope remains tightly constrained to loans written before 30 September 2020."},"complexity_factors":["Multiple cross-references to external standards (ARS 701.0 for definitions)","Two distinct reporting forms with different data requirements (aggregate vs. loan-level)","Specific formatting requirements (whole dollars, percentages to 2 decimal places)","Conditional logic for reporting periods and due dates with APRA discretion powers","14 defined terms in the interpretation section, some referencing other legislation","Complex treatment rules for mixed facility types (interest rate/repayment type apportionment)","Temporal limitation (Phase 1 only, up to 30 September 2020) creating a closed dataset"],"plain_english_summary":"Banks, credit unions, building societies and registered non-bank lenders that took part in the Australian Government’s COVID-19 SME Guarantee Scheme (loans written to 30 Sept 2020) must now send weekly reports to APRA. Lenders provide both portfolio-level and loan-by-loan data, submitted electronically within 10 business days, to let the government track guarantee use, monitor risk and transparency, and assess scheme and lender stability."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument's scope is as stated: it applies to ADIs and RFCs granted guarantees under section 5 of the Guarantee of Lending to SMEs Act for loans written up to 30 September 2020 and to reporting periods ending on or after 1 October 2020, requiring submission of ARF 920.0 and ARF 920.1 on domestic books consolidations (paras 3–5, 4). There is no textual indication that the standard expands or narrows that stated scope beyond these provisions."},"complexity_factors":["Weekly reporting cadence with a 10-business-day due date creates recurring operational burden (paras 7–8).","APRA discretion to change reporting frequency or grant extensions introduces variability in obligations (paras 9–10).","Two-tier data collection: aggregated portfolio form (ARF 920.0) and detailed loan-level form (ARF 920.1) increases data integration work (para 2; forms).","Loan-level fields require identifiable data (loan identifier, borrower name/ABN, guarantor names, approval and maturity dates, security flags) and inclusion of securitised loans (ARF 920.1 instructions).","Portfolio form requires accounting-status reporting (written-off, recoveries, guarantee claims) and weighted-rate calculations, linking to lender policies (ARF 920.0 items 1–2).","Mandatory electronic submission via D2A or APRA-notified web solution and digital certificate signing imposes IT and authentication requirements (para 6; para 12).","Multiple definitions and references to ARS 701.0 create dependency on external definitions and potential mapping work (para 15; definitions in forms).","Obligation to maintain and attest to internal review, authorisation and controls adds compliance and governance workload (para 11)."],"plain_english_summary":"This Reporting Standard requires authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) that received Phase 1 SME guarantees (loans written up to 30 Sep 2020) to submit portfolio-level and loan-level data to APRA to assist Commonwealth administration of the Scheme and for prudential use (paras 2–5). Reports are electronic (Direct to APRA or notified method), generally weekly and due within 10 business days; APRA can vary frequency or grant extensions, and lenders must keep internal quality controls and digitally sign submissions (paras 6–12)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2020/documents"}}