{"id":"F2022L00212","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2022","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102288,"registerId":"commonwealth-F2022L00212-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2022","content":"![](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 9 of 2022\n\nReporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Alison Bliss, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:\n\n(a) revoke Financial Sector (Collection of Data) (reporting standard) determination No. 3 of 2019, including Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases made under that Determination; and\n\n(b) determine Reporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 4 of the reporting standard.\n\nUnder section 15 of the Act, I declare that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on the day it is registered on the Federal Register of Legislation.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nDated: 23 February 2022\n\nAlison Bliss\n\nGeneral Manager\n\nData Analytics & Insights Division\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nfinancial sector entity has the meaning given by section 5 of the Act. \n\nSchedule\n\nReporting Standard ARS 720.1 ABS/RBA Loans and Finance Leases comprises the document commencing on the following page.\n\n![](image.001.png)\n\nReporting Standard ARS 720.1\n\nABS/RBA Loans and Finance Leases\n\nObjective of this Reporting Standard\n\nThis Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s loans and finance leases.\n\nIt includes Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) and the associated specific instructions.\n\nAuthority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nPurpose\n\n2. Information collected by Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. This information may also be used by APRA for prudential and publication purposes.\n\n3. This Reporting Standard is an Economic and Financial Statistics (EFS) Reporting Standard for the purposes of Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).\n\nApplication and commencement\n\n4. This Reporting Standard applies to an authorised deposit-taking institution (ADI) or registered financial corporation (RFC) as set out in the table below.\n\n| Class of financial institution | ARF 720.1A | ARF 720.1B |\n| ------------------------------ | ---------- | --------------------------- |\n| ADI Reporting Category A | No | Yes if total assets ≥ $200m |\n| ADI Reporting Category B | Yes[1] | No |\n| RFCs | No | Yes if total assets ≥ $50m |\n\nNote: ‘total assets’ is measured in accordance with paragraph 9.\n\n5. APRA may from time to time determine that a threshold, or a higher threshold than that specified in paragraph 4 of this Reporting Standard will apply to a particular ADI or RFC. If APRA does so, it will notify the ADI or RFC concerned in writing.\n\n6. This Reporting Standard applies for reporting periods ending on or after 31 March 2022.\n\nInformation required\n\n7. An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard for each reporting period on a domestic books consolidation.\n\nMethod of submission\n\n8. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\nReporting periods and due dates\n\n9. The information required by this Reporting Standard must be provided by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5:\n\n(a) in respect of each calendar month by an ADI in ADI Reporting Category B, an ADI in ADI Reporting Category A with total assets ≥ $200 million and by an RFC with total assets ≥ $400 million; and\n\n(b) in respect of each financial year (within the meaning of the Corporations Act 2001) of the RFC, by an RFC with total assets < $400 million.\n\nNote:\n\n An ADI’s ‘total assets’ is measured by the value reported in item 13 (column 1) on ARF 720.0A/B or the value reported in item 11 (column 1) on Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) as at 31 December of the prior calendar year.\n\n 2. The ‘total assets’ for an RFC is measured by the value reported in item 13 (column 1) on ARF 720.0A as at the last day of the RFC’s prior financial year (within the meaning of the Corporations Act 2001).\n\n10. 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\n11. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI or RFC; and\n\n(b) the extent to which the information is required for the purposes of the ABS or RBA.\n\n12. APRA may grant an ADI or RFC an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\nQuality control\n\n13. All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.\n\n14. All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.\n\nAuthorisation\n\n15. When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses a method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.\n\nInterpretation\n\n16. Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.\n\n17. In this Reporting Standard:\n\ndue date means the last day of the 10 business days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.\n\nreporting period means a month of a year as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.\n\n18. Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n| ARF_720_1A: ABS/RBA Loans and Finance Leases (Standard) |\n| ------------------------------------------------------- |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Monthly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| Gross outstanding loans and finance leases - by counterparty, currency & residual maturity |\n| ------------------------------------------------------------------------------------------ |\n\n| | Total gross of provisions | Total: of which: Denominated in FX (AUD equivalent) | Total: of which: Maturing in one year or less | Individual provisions | Collective provision |\n| --------------------------------------------------------------------------- | ------------------------- | --------------------------------------------------- | --------------------------------------------- | --------------------- | -------------------- |\n| | (1) | (2) | (3) | (4) | (5) |\n| 1.1. Total loans and finance leases | | | | | |\n| 1.1.1. Residents | | | | | |\n| 1.1.1.1. Households | | | | | |\n| 1.1.1.1.1. Housing loans | | | | | |\n| 1.1.1.1.1.1. Owner-occupied | | | | | |\n| 1.1.1.1.1.2. Investment | | | | | |\n| 1.1.1.1.2. Personal loans and finance leases | | | | | |\n| 1.1.1.1.2.1. Credit cards | | | | | |\n| 1.1.1.1.2.2. Finance leases | | | | | |\n| 1.1.1.1.2.3. Margin loans | | | | | |\n| 1.1.1.1.2.4. Fixed-term loans | | | | | |\n| 1.1.1.1.2.5. Other revolving credit | | | | | |\n| 1.1.1.2. Community service organisations | | | | | |\n| 1.1.1.3. Non-financial businesses | | | | | |\n| 1.1.1.3.1. Private non-financial investment funds | | | | | |\n| 1.1.1.3.2. Other private non-financial corporations | | | | | |\n| 1.1.1.3.3. Private unincorporated businesses | | | | | |\n| 1.1.1.3.4. State, territory and local government non-financial corporations | | | | | |\n| 1.1.1.3.5. Commonwealth Government non-financial corporations | | | | | |\n| 1.1.1.4. General government | | | | | |\n| 1.1.1.4.1. State, territory and local general government | | | | | |\n| 1.1.1.4.2. Commonwealth general government | | | | | |\n| 1.1.1.5. Financial institutions | | | | | |\n| 1.1.1.5.1. RBA | | | | | |\n| 1.1.1.5.2. ADIs | | | | | |\n| 1.1.1.5.3. Registered financial corporations | | | | | |\n| 1.1.1.5.4. Central borrowing authorities | | | | | |\n| 1.1.1.5.5. Life insurance corporations | | | | | |\n| 1.1.1.5.6. Other insurance corporations | | | | | |\n| 1.1.1.5.7. Self-managed superannuation funds | | | | | |\n| 1.1.1.5.8. Other superannuation funds | | | | | |\n| 1.1.1.5.9. Financial auxiliaries | | | | | |\n| 1.1.1.5.10. Securitisers | | | | | |\n| 1.1.1.5.11. Money-market investment funds | | | | | |\n| 1.1.1.5.12. Non-money-market financial investment funds | | | | | |\n| 1.1.1.5.13. Financial institutions n.e.c. | | | | | |\n| 1.1.2. Non-residents | | | | | |\n\n| 2. Characteristics of household loans and finance leases |\n| -------------------------------------------------------- |\n\n| | Owner-occupied housing | Investment housing | Total housing | Personal |\n| ---------------------------------------------------------------------- | ---------------------- | ------------------ | ------------- | -------- |\n| | (1) | (2) | (3) | (4) |\n| 2.1. Total loans and finance leases to resident households | | | | |\n| 2.1.1. By interest rate | | | | |\n| 2.1.1.1. Fixed interest rate | | | | |\n| 2.1.1.2. Variable interest rate | | | | |\n| 2.1.2. By security type | | | | |\n| 2.1.2.1. Secured | | | | |\n| 2.1.2.1.1. of which: Secured by residential property | | | | |\n| 2.1.2.1.1.1. of which: Revolving credit | | | | |\n| 2.1.2.2. Unsecured | | | | |\n| 2.1.3. By location | | | | |\n| 2.1.3.1. Property located in New South Wales | | | | |\n| 2.1.3.2. Property located in Victoria | | | | |\n| 2.1.3.3. Property located in Queensland | | | | |\n| 2.1.3.4. Property located in South Australia | | | | |\n| 2.1.3.5. Property located in Western Australia | | | | |\n| 2.1.3.6. Property located in Tasmania | | | | |\n| 2.1.3.7. Property located in Northern Territory | | | | |\n| 2.1.3.8. Property located in Australian Capital Territory | | | | |\n| 2.1.3.9. Property located in other Australian territories and overseas | | | | |\n\n| 3. Characteristics of business loan and finance leases |\n| ------------------------------------------------------ |\n\n```html\n

Non-financial businesses and community service organisations

Financial institutions

Total gross of provisions

Individual provisions

Total gross of provisions

Individual provisions

(1)

(2)

(3)

(4)

3.1. Total business loans and finance leases to residents

3.1.1. of which: Syndicated loans

3.1.1.1. of which: Denominated in FX (AUD equivalent)

3.1.2. of which: Trade finance

3.1.3. By product type

3.1.3.1. Credit cards

3.1.3.2. Finance leases

3.1.3.3. Margin loans

3.1.3.4. Fixed-term loans

3.1.3.5. Other revolving credit

3.1.4. By security type

3.1.4.1. Secured

3.1.4.1.1. of which: Secured by residential property

3.1.4.1.1.1. of which: Private unincorporated businesses

3.1.4.2. Unsecured

\n```\n\n| 4. Outstanding principal balance of securitised loans and finance leases held on-balance sheet |\n| ---------------------------------------------------------------------------------------------- |\n\n| | Self-securitised | Other securitised |\n| ------------------------------------------------------------------------------------------------ | ---------------- | ----------------- |\n| | (1) | (2) |\n| 4.1. Outstanding principal balance of securitised loans and finance leases held on-balance sheet | | |\n| 4.1.1. Residents | | |\n| 4.1.1.1. Households | | |\n| 4.1.1.2. Other | | |\n| 4.1.2. Non-residents | | |\n\n| 5. Outstanding principal balance of securitised loans and finance leases held off-balance sheet |\n| ----------------------------------------------------------------------------------------------- |\n\n| | Total gross of provisions |\n| ------------------------------------------------------------------------------------------------- | ------------------------- |\n| | (1) |\n| 5.1. Outstanding principal balance of securitised loans and finance leases held off-balance sheet | |\n| 5.1.1. Residents | |\n| 5.1.1.1. Households | |\n| 5.1.1.1.1. Housing loans | |\n| 5.1.1.1.1.1. Owner-occupied | |\n| 5.1.1.1.1.1.1. Fixed interest rate | |\n| 5.1.1.1.1.1.2. Variable interest rate | |\n| 5.1.1.1.1.2. Investment | |\n| 5.1.1.1.1.2.1. Fixed interest rate | |\n| 5.1.1.1.1.2.2. Variable interest rate | |\n| 5.1.1.1.2. Personal loans and finance leases | |\n| 5.1.1.2. Community service organisations | |\n| 5.1.1.3. Non-financial businesses | |\n| 5.1.1.4. General government | |\n| 5.1.1.5. Financial institutions | |\n| 5.1.2. Non-residents | |\n\n| 6. Loans and finance leases to residents - non-performing exposures |\n| ------------------------------------------------------------------- |\n\n| | >=30 to <90 days past due and well-secured | Non-performing and well-secured | Of which : 90 days past due and well-secured | Non-performing and not well-secured |\n| ----------------------------------------------------------------- | ------------------------------------------ | ------------------------------- | -------------------------------------------- | ----------------------------------- |\n| | (1) | (2) | (3) | (4) |\n| 6.1. Households | | | | |\n| 6.1.1. Housing loans | | | | |\n| 6.1.1.1. Owner-occupied | | | | |\n| 6.1.1.2. Investment | | | | |\n| 6.1.2. Personal loans and finance leases | | | | |\n| 6.1.2.1. of which: Credit cards | | | | |\n| 6.1.2.2. of which: Secured by residential property | | | | |\n| 6.2. Non-financial businesses and community service organisations | | | | |\n| 6.2.1. of which: Credit cards | | | | |\n| 6.2.2. of which: Secured by residential property | | | | |\n| 6.2.3. of which: Commercial property lending | | | | |\n| 6.2.4. of which: Private non-financial corporations | | | | |\n| 6.2.5. of which: Private unincorporated businesses | | | | |\n| 6.3. Financial institutions | | | | |\n\nReporting Form ARF 720.1A\n\nABS/RBA Loans and Finance Leases (Standard)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) (ARF 720.1A). ARF 720.1A collects information relating to loans and finance leases.\n\nInformation reported in ARF 720.1A is required primarily for purposes of the ABS and the RBA. Items on ARF 720.1A are required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. Information reported in ARF 720.1A may also be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 720.1A must be completed by each ADI to which this Reporting Standard applies under paragraphs 4 and 5.\n\nReporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nItems on ARF 720.1A must be reported as at the end of the reporting period.\n\nFor reporting purposes, unless specified otherwise, enter data as a positive number.\n\nCounterparties\n\nExclude loans and finance leases to related parties (intra-group loans and finance leases). Detail on intra-group loans and finance leases is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).\n\nExclude loans and finance leases to non-residents unless otherwise directed. Note that this treatment differs from Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard) (ARF 720.0A) where non-residents are not separately identified.\n\nLoans and finance leases\n\nExclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions.\n\nExclude loans and finance leases that have been written off.\n\nReporting by purpose\n\nClassify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines where it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).\n\nValues\n\nReport all items on ARF 720.1A in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.\n\nReport monetary amounts on ARF 720.1A in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).\n\nReport items on ARF 720.1A as whole dollars.\n\nStandard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics are defined in ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Gross outstanding loan and finance leases – by counterparty, currency and residual maturity\n\nItem 1 collects information on the value of loans and finance leases by counterparty of the borrower, currency and residual maturity.\n\nData for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are not separately identified.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\n| Column 1 | Report the value of credit outstanding.SBR: submit column 1 with accounting type of debit (assets). |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Of the amount reported in column 1, report the value of credit outstanding that is denominated in a foreign currency.SBR: submit column 2 with accounting type of debit (assets). |\n| Column 3 | Of the amount reported in column 1, report the value of credit outstanding that has a residual maturity of 12 months or less.SBR: submit column 3 with accounting type of debit (assets). |\n| Column 4 | Report the value of individual provisions.SBR: submit column 4 with accounting type of credit (liabilities). |\n| Column 5 | Report the value of collective provisions.SBR: submit column 5 with accounting type of credit (liabilities). |\n\n| Item 1.1 | Report for loans and finance leases.Item 1.1 is a derived item. Report the value of total loans and finance leases in item 1.1 as the sum of item 1.1.1 and item 1.1.2.For column 1, item 1.1 equals loans and finance leases – total gross of collective provisions and individual provisions reported in item 6, column 1 on ARF 720.0A.For column 4, item 1.1 equals loans and finance leases – individual provisions reported in item 6, column 2 on ARF 720.0A.For column 5, item 1.1 equals loans and finance leases – collective provisions reported in item 6, column 3 on ARF 720.0A. |\n| ---------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1.1 | Report for loans and finance leases to residents.Item 1.1.1 is a derived item. Report the value of loans and finance leases in item 1.1.1 as the sum of item 1.1.1.1, item 1.1.1.2, item 1.1.1.3, item 1.1.1.4 and item 1.1.1.5. |\n| Item 1.1.1.1 | Report for loans and finance leases to resident households.Item 1.1.1.1 is a derived item. Report the value of loans and finance leases in item 1.1.1.1 as the sum of item 1.1.1.1.1 and item 1.1.1.1.2. |\n| Item 1.1.1.1.1 | Report for loans to resident households for the purpose of housing.For columns 1, 2, 3 and 4, item 1.1.1.1.1 is a derived item. Report the value of loans in item 1.1.1.1.1 as the sum of item 1.1.1.1.1.1 and item 1.1.1.1.1.2. |\n| Item 1.1.1.1.1.1 | Report for loans to resident households for the purpose of owner-occupied housing. |\n| Item 1.1.1.1.1.2 | Report for loans to resident households for the purpose of investment housing. |\n| Item 1.1.1.1.2 | Report for loans and finance leases to resident households for personal purposes.For columns 1, 2 and 4, item 1.1.1.1.2 is a derived item. Report the value of loans and finance leases in item 1.1.1.1.2 as the sum of items 1.1.1.1.2.1 to 1.1.1.1.2.5 inclusive. |\n| Item 1.1.1.1.2.1 | Report for credit cards to resident households for personal purposes. |\n| Item 1.1.1.1.2.2 | Report for finance leases to resident households for personal purposes. |\n| Item 1.1.1.1.2.3 | Report for margin loans to resident households for personal purposes. |\n| Item 1.1.1.1.2.4 | Report for fixed-term loans, other than margin loans, to resident households for personal purposes. |\n| Item 1.1.1.1.2.5 | Report for revolving credit facilities, other than credit cards and margin loans, to resident households for personal purposes. |\n| Item 1.1.1.2 | Report for loans and finance leases to resident community service organisations. |\n| Item 1.1.1.3 | Report for loans and finance leases to resident non-financial businesses.For columns 1, 2, 3 and 4, item 1.1.1.3 is a derived item. Report the value of loans and finance leases in item 1.1.1.3 as the sum of items 1.1.1.3.1 to 1.1.1.3.5 inclusive. |\n| Item 1.1.1.3.1 | Report for loans and finance leases to resident private non-financial investment funds. |\n| Item 1.1.1.3.2 | Report for loans and finance leases to resident other private non-financial corporations. |\n| Item 1.1.1.3.3 | Report for loans and finance leases to resident private unincorporated businesses. |\n| Item 1.1.1.3.4 | Report for loans and finance leases to resident state, territory and local government non-financial corporations. |\n| Item 1.1.1.3.5 | Report for loans and finance leases to Commonwealth Government non-financial corporations. |\n| Item 1.1.1.4 | Report for loans and finance leases to resident general government.For columns 1, 2, 3 and 4, item 1.1.1.4 is a derived item. Report the value of loans and finance leases in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2. |\n| Item 1.1.1.4.1 | Report for loans and finance leases to resident state, territory and local general government. |\n| Item 1.1.1.4.2 | Report for loans and finance leases to Commonwealth general government. |\n| Item 1.1.1.5 | Report for loans and finance leases to resident financial institutions.For columns 1, 2, 3 and 4, item 1.1.1.5 is a derived item. Report the value of loans and finance leases in item 1.1.1.5 as the sum of items 1.1.1.5.1 to 1.1.1.5.13 inclusive. |\n| Item 1.1.1.5.1 | Report for loans and finance leases to the RBA. |\n| Item 1.1.1.5.2 | Report for loans and finance leases to resident ADIs. |\n| Item 1.1.1.5.3 | Report for loans and finance leases to resident registered financial corporations. |\n| Item 1.1.1.5.4 | Report for loans and finance leases to resident central borrowing authorities. |\n| Item 1.1.1.5.5 | Report for loans and finance leases to resident life insurance corporations. |\n| Item 1.1.1.5.6 | Report for loans and finance leases to resident other insurance corporations. |\n| Item 1.1.1.5.7 | Report for loans and finance leases to resident self-managed superannuation funds. |\n| Item 1.1.1.5.8 | Report for loans and finance leases to resident other superannuation funds. |\n| Item 1.1.1.5.9 | Report for loans and finance leases to resident financial auxiliaries. |\n| Item 1.1.1.5.10 | Report for loans and finance leases to resident securitisers. |\n| Item 1.1.1.5.11 | Report for loans and finance leases to resident money-market investment funds. |\n| Item 1.1.1.5.12 | Report for loans and finance leases to resident non-money-market financial investment funds. |\n| Item 1.1.1.5.13 | Report for loans and finance leases to resident financial institutions n.e.c. |\n| Item 1.1.2 | Report for loans and finance leases to non-residents. |\n\n2. Characteristics of household loans and finance leases\n\nItem 2 collects information on the characteristics of loans and finance leases to resident households.\n\nExclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\nSBR: submit item 2 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding for the purpose of owner-occupied housing. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of credit outstanding for the purpose of investment housing. |\n| Column 3 | Report the value of credit outstanding for the purpose of housing (both owner-occupied and investment).For items 2.1.1 and 2.1.2 inclusive, column 3 is a derived column. Report the value of credit outstanding for the purpose of housing in column 3 as the sum of column 1 and column 2. |\n| Column 4 | Report the value of credit outstanding for personal purposes. |\n\n| Item 2.1 | Report loans and finance leases to resident households.Item 2.1 is a derived item. Report the value of loans and finance leases in item 2.1 as the sum of item 2.1.1.1 and item 2.1.1.2.The value of item 2.1 also equals the sum of item 2.1.2.1 and item 2.1.2.2.The value of item 2.1 also equals the sum of items 2.1.3.1 to 2.1.3.9 inclusive.For column 1, the value of credit outstanding for owner-occupied housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.1 (column 1).For column 2, the value of credit outstanding for investment housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.2 (column 1).For column 3, the value of credit outstanding for housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1 (column 1).For column 4, the value of credit outstanding for loans and finance leases for personal purposes reported in item 2.1 equals the value reported in item 1.1.1.1.2 (column 1). |\n| ---------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Report loans and finance leases to resident households by interest rate type in items 2.1.1.1 and 2.1.1.2. |\n| Item 2.1.1.1 | Report loans and finance leases to resident households that have a fixed interest rate. |\n| Item 2.1.1.2 | Report loans and finance leases to resident households that have a variable interest rate. |\n| Item 2.1.2 | Report loans and finance leases to resident households by security type in items 2.1.2.1 and 2.1.2.2. |\n| Item 2.1.2.1 | Report loans and finance leases to resident households that are secured (regardless of what type of asset the loan or finance lease is secured against). |\n| Item 2.1.2.1.1 | Of the amount reported in item 2.1.2.1, report the value of credit outstanding that is secured against residential property. |\n| Item 2.1.2.1.1.1 | Of the amount reported in item 2.1.2.1.1, report the value of credit outstanding that is revolving credit. |\n| Item 2.1.2.2 | Report loans and finance leases to resident households that are unsecured. |\n| Item 2.1.3 | Report loans to resident households by the location of the residential property that the funds are used for in items 2.1.3.1 to 2.1.3.9. |\n| Item 2.1.3.1 | Report loans to resident households where the funds are used for residential property located in New South Wales. |\n| Item 2.1.3.2 | Report loans to resident households where the funds are used for residential property located in Victoria. |\n| Item 2.1.3.3 | Report loans to resident households where the funds are used for residential property located in Queensland. |\n| Item 2.1.3.4 | Report loans to resident households where the funds are used for residential property located in South Australia. |\n| Item 2.1.3.5 | Report loans to resident households where the funds are used for residential property located in Western Australia. |\n| Item 2.1.3.6 | Report loans to resident households where the funds are used for residential property located in Tasmania. |\n| Item 2.1.3.7 | Report loans to resident households where the funds are used for residential property located in the Northern Territory. |\n| Item 2.1.3.8 | Report loans to resident households where the funds are used for residential property located in the Australian Capital Territory. |\n| Item 2.1.3.9 | Report loans to resident households where the funds are used for residential property located in any other areas other than those reported in items 2.1.3.1 to 2.1.3.8.Include:residential property located in other Australian territories, such as Jervis Bay Territory, Territory of Christmas Island and Territory of Cocos (Keeling) Islands; andresidential property located overseas. |\n\n3. Characteristics of business loans and finance leases\n\nItem 3 collects information on the characteristics of loans and finance leases to resident private and public sector businesses.\n\nExclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\n| Column 1 | Report the value of credit outstanding to resident non-financial businesses and resident community service organisations.SBR: submit column 1 with accounting type of debit (assets). |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the value of individual provisions applied to finance for resident non-financial businesses and resident community service organisations.SBR: submit column 2 with accounting type of credit (liabilities). |\n| Column 3 | Report the value of credit outstanding to resident financial institutions.SBR: submit column 3 with accounting type of debit (assets). |\n| Column 4 | Report the value of individual provisions applied to finance for resident financial institutions.SBR: submit column 4 with accounting type of credit (liabilities). |\n\n| Item 3.1 | Report for loans and finance leases for business purposes.Item 3.1 is a derived item. Report the value for loans and finance leases in item 3.1 as the sum of items 3.1.3.1 to 3.1.3.5 inclusive.For column 1, the value of credit outstanding for loans and finance leases to resident non-financial businesses and resident community service organisations reported in item 3.1 equals the sum of item 1.1.1.2 (column 1) and item 1.1.1.3 (column 1).For column 2, the value of individual provisions applied to loans and finance leases to resident non-financial businesses and resident community service organisations reported in item 3.1 equals the sum of item 1.1.1.2 (column 4) and item 1.1.1.3 (column 4).For column 3, the value of credit outstanding for loans and finance leases to resident financial institutions reported in item 3.1 must be equal to the value reported in item 1.1.1.5 (column 1).For column 4, the value of individual provisions applied to loans and finance leases to resident financial institutions reported in item 3.1 must be equal to the value reported in item 1.1.1.5 (column 4). |\n| ---------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.1.1 | Of the amount reported in item 3.1, report the value that is syndicated loans. |\n| Item 3.1.1.1 | Of the amount reported in item 3.1.1, report the value that is denominated in a foreign currency. |\n| Item 3.1.2 | Of the amount reported in item 3.1, report the value that is trade finance. |\n| Item 3.1.3 | Report for loans and finance leases by product type in items 3.1.3.1 to 3.1.3.5. |\n| Item 3.1.3.1 | Report for credit cards. |\n| Item 3.1.3.2 | Report for finance leases. |\n| Item 3.1.3.3 | Report for margin loans. |\n| Item 3.1.3.4 | Report for fixed-term loans. |\n| Item 3.1.3.5 | Report for revolving credit facilities other than credit cards and margin loans. |\n| Item 3.1.4 | Report for loans and finance leases by security type in items 3.1.4.1 and 3.1.4.2. |\n| Item 3.1.4.1 | Report for loans and finance leases that are secured (regardless of what type of asset is used as security for the loan or finance lease). |\n| Item 3.1.4.1.1 | Of the amount reported in item 3.1.4.1, report the value that is secured against residential property. |\n| Item 3.1.4.1.1.1 | Of the amount reported in item 3.1.4.1.1, report the value that is to private unincorporated businesses. |\n| Item 3.1.4.2 | Report for loans and finance leases that are unsecured. |\n\n4. Outstanding principal balance of securitised loans and finance leases held on-balance sheet\n\nItem 4 collects information on the value of self-securitised and other on-balance sheet securitised loans and finance leases.\n\nData for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are not separately identified.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\nSBR: submit item 4 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding for self-securitised loans and finance leases. |\n| -------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of credit outstanding for on-balance sheet securitised loans and finance leases other than self-securitised loans and finance leases reported in column 1. |\n\n| Item 4.1 | Report loans and finance leases.Item 4.1 is a derived item. Report the value of loans and finance leases in item 4.1 as the sum of item 4.1.1 and item 4.1.2. |\n| ------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 4.1.1 | Report loans and finance leases to residents. |\n| Item 4.1.1.1 | Report loans and finance leases to resident households. |\n| Item 4.1.1.2 | Report loans and finance leases to resident counterparties other than households.Item 4.1.1.2 is a derived item. Report the value of loans and finance leases in item 4.1.1.2 as item 4.1.1 less item 4.1.1.1. |\n| Item 4.1.2 | Report loans and finance leases to non-residents. |\n\n5. Outstanding principal balance of securitised loans and finance leases held off-balance sheet\n\nItem 5 collects information on the value of off\\-balance sheet securitised loans and finance leases.\n\nData for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A where loans and finance leases to non-residents are not separately identified.\n\nNote that the loans and finance leases reported in item 5 are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A.\n\nSBR: submit item 5 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding. |\n| -------- | --------------------------------------- |\n\n| Item 5.1 | Report off-balance sheet securitised loans and finance leases.Item 5.1 is a derived item. Report the value of loans and finance leases in item 5.1 as the sum of item 5.1.1 and item 5.1.2. |\n| ------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 5.1.1 | Report off-balance sheet securitised loans and finance leases to residents.Item 5.1.1 is a derived item. Report the value of loans and finance leases in item 5.1.1 as the sum of item 5.1.1.1 and items 5.1.1.2 to item 5.1.1.5 inclusive. |\n| Item 5.1.1.1 | Report off-balance sheet securitised loans and finance leases to resident households.Item 5.1.1.1 is a derived item. Report the value of loans and finance leases in item 5.1.1.1 as the sum of item 5.1.1.1.1 and item 5.1.1.1.2. |\n| Item 5.1.1.1.1 | Report off-balance sheet securitised loans to resident households for the purpose of housing.Item 5.1.1.1.1 is a derived item. Report the value of loans in item 5.1.1.1.1 as the sum of item 5.1.1.1.1.1 and item 5.1.1.1.1.2. |\n| Item 5.1.1.1.1.1 | Report off-balance sheet securitised loans to resident households for the purpose of owner-occupied housing.Item 5.1.1.1.1.1 is a derived item. Report the value of loans and finance leases in item 5.1.1.1.1.1 as the sum of item 5.1.1.1.1.1.1 and item 5.1.1.1.1.1.2. |\n| Item 5.1.1.1.1.1.1. | Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a fixed interest rate. |\n| Item 5.1.1.1.1.1.2. | Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a variable interest rate. |\n| Item 5.1.1.1.1.2 | Report off-balance sheet securitised loans to resident households for the purposes of investment housing.Item 5.1.1.1.1.2 is a derived item. Report the value of loans in item 5.1.1.1.1.2 as the sum of item 5.1.1.1.1.2.1 and item 5.1.1.1.1.2.2. |\n| Item 5.1.1.1.1.2.1. | Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a fixed interest rate. |\n| Item 5.1.1.1.1.2.2. | Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a variable interest rate. |\n| Item 5.1.1.1.2 | Report off-balance sheet securitised loans and finance leases to resident households for personal purposes. |\n| Item 5.1.1.2 | Report off-balance sheet securitised loans and finance leases to resident community service organisations. |\n| Item 5.1.1.3 | Report off-balance sheet securitised loans and finance leases to resident non-financial businesses. |\n| Item 5.1.1.4 | Report off-balance sheet securitised loans and finance leases to resident general government. |\n| Item 5.1.1.5 | Report off-balance sheet securitised loans and finance leases to resident financial institutions. |\n| Item 5.1.2 | Report off-balance sheet securitised loans and finance leases to non-residents. |\n\n6. Loans and finance leases to residents – non-performing exposures\n\nItem 6 collects information on the value of loans and finance leases that are non-performing exposures.\n\nExclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A, where loans and finance leases to non-residents are included.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\nSBR: submit item 6 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding that is greater than or equal to 30 days past due and less than 90 days past due and well-secured. |\n| -------- | ----------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of credit outstanding that is non-performing and well-secured. |\n| Column 3 | Of the amount reported in Column 2, report the value of credit outstanding that is greater than or equal to 90 days past due and well-secured.. |\n| Column 4 | Report the value of credit outstanding that is non-performing and not well-secured. |\n\n| Item 6.1 | Report loans and finance leases to resident households.Item 6.1 is a derived item. Report the value of loans and finance leases in item 6.1 as the sum of item 6.1.1 and item 6.1.2. |\n| ------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Item 6.1.1 | Report loans to resident households for the purpose of housing.Item 6.1.1 is a derived item. Report the value of loans in item 6.1.1 as the sum of item 6.1.1.1 and item 6.1.1.2. |\n| Item 6.1.1.1 | Report loans to resident households for the purpose of owner-occupied housing. |\n| Item 6.1.1.2 | Report loans to resident households for the purpose of investment housing. |\n| Item 6.1.2 | Report loans and finance leases to resident households for personal purposes. |\n| Item 6.1.2.1 | Of the amount reported in item 6.1.2, report the value that is credit cards. |\n| Item 6.1.2.2 | Of the amount reported in item 6.1.2, report the value that is secured by residential property. |\n| Item 6.2 | Report loans and finance leases to resident non-financial businesses and resident community service organisations. |\n| Item 6.2.1 | Of the amount reported in item 6.2, report the value that is credit cards. |\n| Item 6.2.2 | Of the amount reported in item 6.2, report the value that is secured by residential property. |\n| Item 6.2.3 | Of the amount reported in item 6.2, report the value that is commercial property lending. |\n| Item 6.2.4 | Of the amount reported in item 6.2, report the value that is to resident private non-financial corporations. |\n| Item 6.2.5 | Of the amount reported in item 6.2, report the value that is to resident private unincorporated businesses. |\n| Item 6.3 | Report loans and finance leases to resident financial institutions. |\n\n| ARF_720_1B: ABS/RBA Loans and Finance Leases (Reduced) |\n| ------------------------------------------------------ |\n\n| Australian Business Number | Institution Name |\n| -------------------------- | ---------------- |\n| | |\n| Reporting Period | Scale Factor |\n| Monthly | |\n| Reporting Consolidation | |\n| Domestic | |\n\n| Gross outstanding loans and finance leases - by counterparty |\n| ------------------------------------------------------------ |\n\n| | Total gross of provisions | Individual provisions |\n| --------------------------------------------------------------------------- | ------------------------- | --------------------- |\n| | (1) | (2) |\n| 1.1. Total loans and finance leases | | |\n| 1.1.1. Residents | | |\n| 1.1.1.1. Households | | |\n| 1.1.1.1.1. Housing loans | | |\n| 1.1.1.1.1.1. Owner-occupied | | |\n| 1.1.1.1.1.2. Investment | | |\n| 1.1.1.1.2. Personal loans and finance leases | | |\n| 1.1.1.1.2.1. Credit cards | | |\n| 1.1.1.1.2.2. Finance leases | | |\n| 1.1.1.1.2.3. Margin loans | | |\n| 1.1.1.1.2.4. Fixed-term loans | | |\n| 1.1.1.1.2.5. Other revolving credit | | |\n| 1.1.1.2. Community service organisations | | |\n| 1.1.1.3. Non-financial businesses | | |\n| 1.1.1.3.1. Private non-financial investment funds | | |\n| 1.1.1.3.2. Other private non-financial corporations | | |\n| 1.1.1.3.3. Private unincorporated businesses | | |\n| 1.1.1.3.4. State, territory and local government non-financial corporations | | |\n| 1.1.1.3.5. Commonwealth Government non-financial corporations | | |\n| 1.1.1.4. General government | | |\n| 1.1.1.4.1. State, territory and local general government | | |\n| 1.1.1.4.2. Commonwealth general government | | |\n| 1.1.1.5. Financial institutions | | |\n| 1.1.1.5.1. RBA | | |\n| 1.1.1.5.2. ADIs | | |\n| 1.1.1.5.3. Registered financial corporations | | |\n| 1.1.1.5.4. Central borrowing authorities | | |\n| 1.1.1.5.5. Life insurance corporations | | |\n| 1.1.1.5.6. Other insurance corporations | | |\n| 1.1.1.5.7. Self-managed superannuation funds | | |\n| 1.1.1.5.8. Other superannuation funds | | |\n| 1.1.1.5.9. Financial auxiliaries | | |\n| 1.1.1.5.10. Securitisers | | |\n| 1.1.1.5.11. Money-market investment funds | | |\n| 1.1.1.5.12. Non-money-market financial investment funds | | |\n| 1.1.1.5.13. Financial institutions n.e.c. | | |\n| 1.1.2. Non-residents | | |\n\n \n\n| 2. Characteristics of household loans and finance leases |\n| -------------------------------------------------------- |\n\n| | Owner-occupied housing | Investment housing | Total housing | Personal |\n| ---------------------------------------------------------------------- | ---------------------- | ------------------ | ------------- | -------- |\n| | (1) | (2) | (3) | (4) |\n| 2.1. Total loans and finance leases to resident households | | | | |\n| 2.1.1. By interest rate | | | | |\n| 2.1.1.1. Fixed interest rate | | | | |\n| 2.1.1.2. Variable interest rate | | | | |\n| 2.1.2. By security type | | | | |\n| 2.1.2.1. Secured | | | | |\n| 2.1.2.1.1. of which: Secured by residential property | | | | |\n| 2.1.2.1.1.1. of which: Revolving credit | | | | |\n| 2.1.2.2. Unsecured | | | | |\n| 2.1.3. By location | | | | |\n| 2.1.3.1. Property located in New South Wales | | | | |\n| 2.1.3.2. Property located in Victoria | | | | |\n| 2.1.3.3. Property located in Queensland | | | | |\n| 2.1.3.4. Property located in South Australia | | | | |\n| 2.1.3.5. Property located in Western Australia | | | | |\n| 2.1.3.6. Property located in Tasmania | | | | |\n| 2.1.3.7. Property located in Northern Territory | | | | |\n| 2.1.3.8. Property located in Australian Capital Territory | | | | |\n| 2.1.3.9. Property located in other Australian territories and overseas | | | | |\n\n \n\n```html\n

3. Characteristics of business loans and finance leases

Total gross of provisions

(1)

3.1. Total loans and finance leases to resident private and public sector businesses

3.1.1. of which: Margin loans

\n```\n\n```html\n

4. Outstanding principal balance of securitised loans and finance leases held off-balance sheet

Total gross of provisions

(1)

4.1. Outstanding principal balance of securitised loans and finance leases held off-balance sheet

4.1.1. Residents

4.1.1.1. Households

4.1.1.1.1. Housing loans

4.1.1.1.1.1. Owner-occupied

4.1.1.1.1.1.1. Fixed interest rate

4.1.1.1.1.1.2. Variable interest rate

4.1.1.1.1.2. Investment

4.1.1.1.1.2.1. Fixed interest rate

4.1.1.1.1.2.2. Variable interest rate

4.1.1.1.2. Personal loans and finance leases

4.1.1.2. Community service organisations

4.1.1.3. Non-financial businesses

4.1.1.4. General government

4.1.1.5. Financial institutions

4.1.2. Non-residents

\n```\n\nReporting Form ARF 720.1B\n\nABS/RBA Loans and Finance Leases (Reduced)\n\nInstructions\n\nThese instructions assist completion of Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) (ARF 720.1B). ARF 720.1B collects information relating to loans and finance leases.\n\nInformation reported in ARF 720.1B is required primarily for purposes of the ABS and the RBA. Items on ARF 720.1B are required for various purposes, including the compilation of Australia’s National Accounts and the calculation of the credit aggregates. Information reported in ARF 720.1B may also be used by APRA for prudential and publication purposes.\n\nReporting level\n\nARF 720.1B must be completed for each ADI and RFC to which this Reporting Standard applies under paragraphs 4 or 5.\n\nReporting basis and unit of measurement\n\nThese instructions specify the reporting basis and unit of measurement that applies to each item.\n\nItems on ARF 720.1B must be reported as at the end of the reporting period.\n\nFor reporting purposes, unless specified otherwise, enter data as a positive number.\n\nCounterparties\n\nExclude loans and finance leases to related parties (intra-group loans and finance leases). Detail on intra-group loans and finance leases is reported on Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities (ARF 720.3).\n\nExclude loans and finance leases to non-residents unless otherwise directed. Note that this treatment differs from Reporting Form ARF 720.0A/B ABS/RBA Statement of Financial Position (Standard)/(Reduced) (ARF 720.0A/B) where non-residents are not separately identified.\n\nLoans and finance leases\n\nExclude associated deferred tax assets in the amounts reported for collective provisions and individual provisions.\n\nReporting by purpose\n\nClassify finance at the lowest level at which it is able to be identified; the purpose that the funds will be used for determines where it is reported on this form. Where finance (identified at the lowest available level) is to be used for more than one purpose, classify that finance to its predominant purpose (based on the purpose for which the largest share of the funds will be used).\n\nValues\n\nReport all items on ARF 720.1B in accordance with the Australian Accounting Standards unless otherwise specified. Report credit outstanding for loans and finance leases gross of collective provisions and individual provisions. Note that this differs from the reporting of loans and finance leases under Australian Accounting Standards.\n\nReport monetary amounts on ARF 720.1B in Australian dollars or the Australian dollar equivalent of the foreign currency. Convert amounts denominated in foreign currency to AUD in accordance with AASB 121.\n\nReport items on ARF 720.1B as whole dollars.\n\nStandard Business Reporting (SBR)\n\nThe accounting type (i.e. credit or debit) applies to all monetary items and represents the natural accounting treatment of the item collected.\n\nSpecific instructions\n\nTerms highlighted in bold italics are defined in Reporting Standard ARS 701.0.\n\nAll derived fields in the form are shaded in grey and are explained in words as a mathematical expression in these instructions.\n\nExamples included under ‘Include’ and ‘Exclude’ must not be taken as an exhaustive list of items to be included or excluded.\n\n1. Gross outstanding loans and finance leases – by counterparty\n\nItem 1 collects information on the value of loans and finance leases by currency.\n\nData for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A/B, where loans and finance leases to non-residents are not separately identified.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\n| Column 1 | Report the value of credit outstanding.SBR: submit column 1 with accounting type of debit (assets). |\n| -------- | ------------------------------------------------------------------------------------------------------------ |\n| Column 2 | Report the value of individual provisions.SBR: submit column 2 with accounting type of credit (liabilities). |\n\n| Item 1.1 | Report for loans and finance leases.Item 1.1 is a derived item. Report the value of total loans and finance leases in item 1.1 as the sum of item 1.1.1 and item 1.1.2.For column 1, item 1.1 is equal to loans and finance leases – total gross of collective provisions and individual provisions reported in item 6, column 1 on ARF 720.0A/B.For column 2, item 1.1 is equal to loans and finance leases – individual provisions reported in item 6, column 2 on ARF 720.0A/B. |\n| ---------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 1.1.1 | Report for loans and finance leases to residents.Item 1.1.1 is a derived item. Report the value of loans and finance leases in item 1.1.1 as the sum of item 1.1.1.1, item 1.1.1.2, item 1.1.1.3, item 1.1.1.4 and item 1.1.1.5. |\n| Item 1.1.1.1 | Report for loans and finance leases to resident households.Item 1.1.1.1 is a derived item. Report the value of loans and finance leases in item 1.1.1.1 as the sum of item 1.1.1.1.1 and item 1.1.1.1.2. |\n| Item 1.1.1.1.1 | Report for loans to resident households for the purpose of housing.Item 1.1.1.1.1 is a derived item. Report the value of loans in item 1.1.1.1.1 as the sum of item 1.1.1.1.1.1 and item 1.1.1.1.1.2. |\n| Item 1.1.1.1.1.1 | Report for loans to resident households for the purpose of owner-occupied housing. |\n| Item 1.1.1.1.1.2 | Report for loans to resident households for the purpose of investment housing. |\n| Item 1.1.1.1.2 | Report for loans and finance leases to resident households for personal purposes.Item 1.1.1.1.2 is a derived item. Report the value of loans and finance leases in item 1.1.1.1.2 as the sum of items 1.1.1.1.2.1 to 1.1.1.1.2.5 inclusive. |\n| Item 1.1.1.1.2.1 | Report for credit cards to resident households for personal purposes. |\n| Item 1.1.1.1.2.2 | Report for finance leases to resident households for personal purposes. |\n| Item 1.1.1.1.2.3 | Report for margin loans to resident households for personal purposes. |\n| Item 1.1.1.1.2.4 | Report for fixed-term loans, other than margin loans, to resident households for personal purposes. |\n| Item 1.1.1.1.2.5 | Report for revolving credit facilities, other than credit cards and margin loans, to resident households for personal purposes. |\n| Item 1.1.1.2 | Report for loans and finance leases to resident community service organisations. |\n| Item 1.1.1.3 | Report for loans and finance leases to resident non-financial businesses.Item 1.1.1.3 is a derived item. Report the value of loans and finance leases in item 1.1.1.3 as the sum of items 1.1.1.3.1 to 1.1.1.3.5 inclusive. |\n| Item 1.1.1.3.1 | Report for loans and finance leases to resident private non-financial investment funds. |\n| Item 1.1.1.3.2 | Report for loans and finance leases to resident other private non-financial corporations. |\n| Item 1.1.1.3.3 | Report for loans and finance leases to resident private unincorporated businesses. |\n| Item 1.1.1.3.4 | Report for loans and finance leases to resident state, territory and local government non-financial corporations. |\n| Item 1.1.1.3.5 | Report for loans and finance leases to resident Commonwealth Government non-financial corporations. |\n| Item 1.1.1.4 | Report for loans and finance leases to resident general government.Item 1.1.1.4 is a derived item. Report the value of loans and finance leases in item 1.1.1.4 as the sum of item 1.1.1.4.1 and item 1.1.1.4.2. |\n| Item 1.1.1.4.1 | Report for loans and finance leases to resident state, territory and local general government. |\n| Item 1.1.1.4.2 | Report for loans and finance leases to Commonwealth general government. |\n| Item 1.1.1.5 | Report for loans and finance leases to resident financial institutions.Item 1.1.1.5 is a derived item. Report the value of loans and finance leases in item 1.1.1.5 as the sum of items 1.1.1.5.1 to 1.1.1.5.13 inclusive. |\n| Item 1.1.1.5.1 | Report for loans and finance leases to the RBA. |\n| Item 1.1.1.5.2 | Report for loans and finance leases to resident ADIs. |\n| Item 1.1.1.5.3 | Report for loans and finance leases to resident registered financial corporations. |\n| Item 1.1.1.5.4 | Report for loans and finance leases to resident central borrowing authorities. |\n| Item 1.1.1.5.5 | Report for loans and finance leases to resident life insurance corporations. |\n| Item 1.1.1.5.6 | Report for loans and finance leases to resident other insurance corporations. |\n| Item 1.1.1.5.7 | Report for loans and finance leases to resident self-managed superannuation funds. |\n| Item 1.1.1.5.8 | Report for loans and finance leases to resident other superannuation funds. |\n| Item 1.1.1.5.9 | Report for loans and finance leases to resident financial auxiliaries. |\n| Item 1.1.1.5.10 | Report for loans and finance leases to resident securitisers. |\n| Item 1.1.1.5.11 | Report for loans and finance leases to resident money-market investment funds. |\n| Item 1.1.1.5.12 | Report for loans and finance leases to resident non-money-market financial investment funds. |\n| Item 1.1.1.5.13 | Report for loans and finance leases to resident financial institutions n.e.c. |\n| Item 1.1.2 | Report for loans and finance leases to non-residents. |\n\n2. Characteristics of household loans and finance leases\n\nItem 2 collects information on the characteristics of loans and finance leases to resident households.\n\nExclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A/B, where loans and finance leases to non-residents are included.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\nSBR: submit item 2 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding for the purpose of owner-occupied housing. |\n| -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Column 2 | Report the value of credit outstanding for the purpose of investment housing. |\n| Column 3 | Report the value of credit outstanding for the purpose of housing (both owner-occupied and investment).For items 2.1.1 and 2.1.2 inclusive, column 3 is a derived column. Report the value of credit outstanding for the purpose of housing in column 3 as the sum of column 1 and column 2. |\n| Column 4 | Report the value of credit outstanding for personal purposes. |\n\n| Item 2.1 | Report loans and finance leases to resident households.Item 2.1 is a derived item. Report the value of loans and finance leases in item 2.1 as the sum of item 2.1.1.1 and item 2.1.1.2.Item 2.1 equals the sum of item 2.1.2.1 and item 2.1.2.2.Item 2.1 also equals the sum of items 2.1.3.1 to 2.1.3.9 inclusive.For column 1, the value of credit outstanding for owner-occupied housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.1 (column 1).For column 2, the value of credit outstanding for investment housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1.2 (column 1).For column 3, the value of credit outstanding for housing loans reported in item 2.1 equals the value reported in item 1.1.1.1.1 (column 1).For column 4, the value of credit outstanding for loans and finance leases for personal purposes reported in item 2.1 equals the value reported in item 1.1.1.1.2 (column 1). |\n| ---------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 2.1.1 | Report loans and finance leases to resident households by interest rate type in items 2.1.1.1 and 2.1.1.2. |\n| Item 2.1.1.1 | Report loans and finance leases to resident households that have a fixed interest rate. |\n| Item 2.1.1.2 | Report loans and finance leases to resident households that have a variable interest rate. |\n| Item 2.1.2 | Report loans and finance leases to resident households by security type in items 2.1.2.1 and 2.1.2.2. |\n| Item 2.1.2.1 | Report loans and finance leases to resident households that are secured (regardless of what type of asset the loan or finance lease is secured against). |\n| Item 2.1.2.1.1 | Of the amount reported in item 2.1.2.1, report the value that is secured against residential property. |\n| Item 2.1.2.1.1.1 | Of the amount reported in item 2.1.2.1.1, report the value that is revolving credit. |\n| Item 2.1.2.2 | Report loans and finance leases to resident households that are unsecured. |\n| Item 2.1.3 | Report loans to resident households by the location of the residential property that the funds are used for in items 2.1.3.1 to 2.1.3.9. |\n| Item 2.1.3.1 | Report loans to resident households where the funds are used for residential property located in New South Wales. |\n| Item 2.1.3.2 | Report loans to resident households where the funds are used for residential property located in Victoria. |\n| Item 2.1.3.3 | Report loans to resident households where the funds are used for residential property located in Queensland. |\n| Item 2.1.3.4 | Report loans to resident households where the funds are used for residential property located in South Australia. |\n| Item 2.1.3.5 | Report loans to resident households where the funds are used for residential property located in Western Australia. |\n| Item 2.1.3.6 | Report loans to resident households where the funds are used for residential property located in Tasmania. |\n| Item 2.1.3.7 | Report loans to resident households where the funds are used for residential property located in Northern Territory. |\n| Item 2.1.3.8 | Report loans to resident households where the funds are used for residential property located in Australian Capital Territory. |\n| Item 2.1.3.9 | Report loans to resident households where the funds are used for residential property located in any other areas other than those reported in items 2.1.3.1 to 2.1.3.8.Include:residential property located in other Australian territories, such as Jervis Bay Territory, Territory of Christmas Island and Territory of Cocos (Keeling) Islands; andresidential property overseas. |\n\n3. Characteristics of business loans and finance leases\n\nItem 3 collects information on the value of the loans and finance leases to resident private and public sector businesses.\n\nExclude loans and finance leases to non-residents. Note that this treatment differs from ARF 720.0A/B where loans and finance leases to non-residents are included.\n\nOnly include loans and finance leases that are held on-balance sheet.\n\nSBR: submit item 3 with accounting type of debit (assets).\n\n| Column 1 | Report the value of credit outstanding. |\n| -------- | --------------------------------------- |\n\n| Item 3.1 | Report loans and finance leases to resident private and public sector businesses.Item 3.1 is a derived item. Report the value of loans and finance leases in item 3.1 as the sum of item 1.1.1.2, item 1.1.1.3 and item 1.1.1.5. |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 3.1.1 | Of the amount reported in item 3.1, report the value that is margin loans. |\n\n4. Outstanding principal balance of securitised loans and finance leases held off-balance sheet\n\nItem 4 collects information on the value of off-balance sheet securitised loans and finance leases.\n\nData for resident and non-resident borrowers are collected separately. Note that this treatment differs from ARF 720.0A/B where loans and finance leases to non-residents are not separately identified.\n\nNote that the loans and finance leases reported in item 4 are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A/B.\n\nSBR: submit item 4 with accounting type of debit (assets).\n\n| Column 1 | Report the value of outstanding credit. |\n| -------- | --------------------------------------- |\n\n| Item 4.1 | Report off-balance sheet securitised loans and finance leases.Item 4.1 is a derived item. Report the value of loans and finance leases in item 4.1 as the sum of item 4.1.1 and item 4.1.2. |\n| ------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Item 4.1.1 | Report off-balance sheet securitised loans and finance leases to residents.Item 4.1.1 is a derived item. Report the value of off-balance sheet securitised loans and finance leases to residents in item 4.1.1 as the sum of item 4.1.1.1 and items 4.1.1.2 to 4.1.1.5 inclusive. |\n| Item 4.1.1.1 | Report off-balance sheet securitised loans and finance leases to resident households.Item 4.1.1.1 is a derived item. Report the value of loans and finance leases in item 4.1.1.1 as the sum of item 4.1.1.1.1 and item 4.1.1.1.2. |\n| Item 4.1.1.1.1 | Report off-balance sheet securitised loans to resident households for the purpose of housing.Item 4.1.1.1.1 is a derived item. Report the value of loans in item 4.1.1.1.1 as the sum of item 4.1.1.1.1.1 and item 4.1.1.1.1.2. |\n| Item 4.1.1.1.1.1 | Report off-balance sheet securitised loans to resident households for the purpose of owner-occupied housing.Item 4.1.1.1.1.1 is a derived item. Report the value of loans in item 4.1.1.1.1.1 as the sum of item 4.1.1.1.1.1.1 and item 4.1.1.1.1.1.2. |\n| Item 4.1.1.1.1.1.1. | Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a fixed interest rate. |\n| Item 4.1.1.1.1.1.2. | Report off-balance sheet securitised loans to resident households for the purposes of owner-occupied housing with a variable interest rate. |\n| Item 4.1.1.1.1.2 | Report off-balance sheet securitised loans to resident households for the purposes of investment housing.Item 4.1.1.1.1.2 is a derived item. Report the value of loans in item 4.1.1.1.1.2 as the sum of item 4.1.1.1.1.2.1 and item 4.1.1.1.1.2.2. |\n| Item 4.1.1.1.1.2.1. | Report off-balance sheet securitised loans that are to resident households for the purposes of investment housing with a fixed interest rate. |\n| Item 4.1.1.1.1.2.2. | Report off-balance sheet securitised loans to resident households for the purposes of investment housing with a variable interest rate. |\n| Item 4.1.1.1.2 | Report off-balance sheet securitised loans and finance leases to resident households for personal purposes. |\n| Item 4.1.1.2 | Report off-balance sheet securitised loans and finance leases to resident community service organisations. |\n| Item 4.1.1.3 | Report off-balance sheet securitised loans and finance leases to resident non-financial businesses. |\n| Item 4.1.1.4 | Report off-balance sheet securitised loans and finance leases to resident general government. |\n| Item 4.1.1.5 | Report off-balance sheet securitised loans and finance leases to resident financial institutions. |\n| Item 4.1.2 | Report off-balance sheet securitised loans and finance leases to non-residents. |\n\n---\n\n[\\[1\\]](#_ftnref1) APRA may exempt an ADI from providing information under this Reporting Standard on the condition that it provides other information required by this Reporting Standard. APRA may exercise this discretion to ensure the information collected continues to accord with the Purpose.\n\nFor example, APRA may exempt an ADI, under paragraph 16(1)(b) of the Financial Sector (Collection of Data) Act 2001, from the requirement to provide information under ARF 720.1A, on the condition it provides information under ARF 720.1B.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"This instrument revokes the prior (2019) determination and re‑issues Reporting Standard ARS 720.1. Its stated purpose remains the same: to collect aggregated loan and finance‑lease data for the ABS and RBA (and for APRA prudential/publication use) and to set reporting mechanics for ADIs and RFCs. While it updates and restates detailed item definitions, thresholds and operational rules, it does not materially broaden the statute’s original collection objective. The standard preserves the two‑form approach (standard and reduced), the regulator’s discretion to set or vary thresholds and frequencies, and the core categories of data collected (counterparty/product/maturity/currency/securitisation/non‑performance), so it does not represent a significant scope expansion beyond the original intent."},"complexity_factors":["Two separate reporting forms (ARF 720.1A Standard and ARF 720.1B Reduced) with different item sets and reporting requirements","Extensive hierarchical itemisation with many derived items (multiple levels such as 1.1.1.1.1.2.1 etc.) across 6 substantive sections","Numerous defined categories for counterparties (households split by owner‑occupied/investment, many business sub‑types, multiple financial institution sub‑types)","Multiple cross‑references to other APRA reporting forms and instruments (ARS 701.0, ARF 720.0A/B, ARF 323.0, APS 310, RRS 710.0) increasing interpretive complexity","Conditional application and thresholds (different reporting obligations by ADI category and asset size; APRA discretion to change thresholds per paragraphs 4–6)","Conditional frequency rules (monthly for some institutions, annual for others, with APRA power to change frequency for particular entities — paragraphs 9–11)","Data quality and assurance obligations tied to external auditor review and APRA audit standards (paragraph 13) — adds procedural complexity","Specific submission, conversion and measurement rules (reporting gross of provisions, FX conversion under AASB 121, SBR submission requirements) that require accounting mapping","Derived fields, grey‑shaded fields and many items designated as 'derived' requiring internal validation logic","Operational rules for electronic submission and digital signing (paragraphs 8 and 15) which affect integration and security requirements"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- Replaces an earlier APRA data collection instrument by revoking the 2019 determination and re‑issuing Reporting Standard ARS 720.1 (Loans and Finance Leases). (See Determination paragraphs (a)–(b) and Schedule.)\n- Establishes two reporting forms that covered institutions must complete: ARF 720.1A (Standard) and ARF 720.1B (Reduced). (Schedule: Objective / Purpose / Forms.)\n- Sets who must report and which form they use, with size and reporting‑category thresholds. It also gives APRA the power to vary thresholds or require alternative reporting for particular entities. (Paragraphs 4–6 and footnote.)\n- Specifies reporting content: aggregated values of loans and finance leases held on a domestic consolidation basis, broken down by counterparty type (households, non‑financial businesses, financial institutions, government), currency, residual maturity, product type (credit cards, mortgages, margin loans, finance leases, etc.), security type, geography for housing loans, securitised on‑ and off‑balance‑sheet exposures, and non‑performing exposures. Many items are derived sums of subitems. (Form sections 1–6; Specific instructions.)\n- Fixes timing and format: electronic submission via APRA’s methods, monthly or annual reporting depending on size and class, and a 10 business‑day deadline after each reporting period unless APRA grants an extension or changes the frequency. (Paragraphs 8–12.)\n- Requires internal controls and an annual review/testing of the reporting systems/processes by the external auditor in line with APRA audit standards; requires digital signing of submitted returns. (Paragraphs 13–15.)\n\n\nWho this affects\n\n- Authorised deposit‑taking institutions (ADIs) and registered financial corporations (RFCs) that fall into the classes set out at paragraph 4. Which form they file depends on APRA reporting category and the institution’s asset size. (Paragraph 4 and accompanying note.)\n- APRA, the Australian Bureau of Statistics (ABS) and the Reserve Bank of Australia (RBA) are the primary users of the collected data: the ABS and RBA for national accounts and credit aggregates, and APRA for prudential and publication purposes. (Paragraph 2.)\n\n\nWhy it matters (practical effect)\n\n- It gives APRA/ABS/RBA a structured, regular feed of aggregate loan and finance‑lease data across the financial sector. That feed includes granular breakdowns (by borrower type, product, maturity, currency, geography, securitisation status and non‑performance buckets) that support national accounting, monetary statistics and prudential monitoring. (Purpose and form contents.)\n\n\nCosts, incentives and trade‑offs (implementation and behavioural effects)\n\n- Reporting burden and direct costs: institutions that must file the Standard form (ARF 720.1A) face higher compliance costs because that form is substantially more detailed than the Reduced form (ARF 720.1B). These costs include staff time, system development and recurring submission effort, and the annual external auditor review required by APRA standards. (Forms; paragraphs 13; Specific instructions.)\n- Small‑institution relief and substitution: APRA can (and the standard contemplates it may) require a reduced form or set alternate thresholds for particular institutions (paragraph 5 and footnote). That creates a substitution channel: an institution that would otherwise file the Standard form might be permitted to file the Reduced form if APRA agrees to an exemption on condition of other reporting. This reduces burden but requires APRA discretion and administrative action. (Paragraph 5 and footnote.)\n- Timing and liquidity of data: the 10 business‑day deadline for monthly returns (paragraph 10) prioritises timeliness of statistics but increases operational pressure on reporters to finalise month‑end positions quickly. APRA can alter reporting frequency for particular entities (paragraph 11), which gives it flexibility to manage supervisory needs vs compliance cost.\n- Audit and control requirements: mandatory external auditor review and internal control expectations (paragraph 13–14) move verification costs to reporting entities, and create an incentive to invest in robust systems; they also raise the cost of non‑compliance.\n- Data comparability and mapping costs: the forms require reporting on an APRA/ABS/RBA taxonomy that differs in a few respects from other APRA returns (for instance ARF 720.0A/B) and from general accounting presentation (the Standard instructs reporting gross of provisions, conversion rules for FX and references AASB 121). Institutions must map their accounting systems to the required taxonomy, which is an implementation cost and source of operational risk. (Specific instructions; cross‑references in item definitions.)\n- Concentrated benefits vs diffuse costs: the main beneficiaries are policy/statistical users (ABS, RBA, APRA) who obtain improved detail; the direct costs fall on reporting institutions (especially those required to file the Standard form). APRA’s discretion to modify thresholds concentrates flexibility with the regulator (paragraphs 5 and 11).\n\n\nOperational controls and legal mechanics to note\n\n- Data must be submitted electronically by an APRA‑specified method and digitally signed by an authorised officer or agent. (Paragraphs 8 and 15.)\n- Many items are defined as derived fields (sums of subitems) and some items intentionally differ from other APRA reports (e.g. separate treatment of non‑residents vs ARF 720.0A). These features increase the need for validation logic inside reporters’ submission processes. (Instructions and item definitions.)\n\n\nSource’s stated purpose and how the instrument meets it\n\n- The instrument explicitly says the primary purpose is statistical: to support the ABS and RBA (national accounts and credit aggregates). It also states APRA may use the information for prudential and publication purposes. (Paragraph 2.) The content, periodicity and auditor validation requirements are consistent with those stated purposes: detailed granular breakdowns feed statistical aggregates; timeliness supports monthly/quarterly macro statistics; and audit controls support data quality.\n\n\nPractical risks and implementation friction\n\n- Mapping and reconciliations across reporting templates and accounting systems (because the Reporting Standard uses specific definitions and derived fields and differs in parts from ARF 720.0A/B). (Form instructions and derived item notes.)\n- Costs of auditor review and system upgrades for smaller institutions that cross the thresholds in paragraph 4. APRA can mitigate this by exercising the exemption/threshold discretion stated at paragraph 5 and in the footnote.\n\n\nKey provisions to check if you are a reporting entity\n\n- Whether APRA classifies your ADI as Category A or B (or an RFC) and which threshold applies to you (paragraph 4, note and paragraph 5).\n- The reporting frequency that applies to you and any APRA notices changing frequency (paragraphs 9–11).\n- The need to have the external auditor review your systems/processes for these returns in line with APRA audit requirements (paragraph 13 and cross‑reference to APS 310 / RRS 710.0).\n- The electronic submission method and digital signing requirement (paragraphs 8 and 15).\n\n\nPrimary citations: Determination (revocation and re‑issue), paragraphs 2, 4–6, 8–15, and the Schedule (Reporting Forms ARF 720.1A and ARF 720.1B including Specific instructions and item definitions)."},"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"},"kimi_summary":{"_metrics":{"completionTokens":650},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This is a straightforward replacement of a 2019 reporting standard with updated requirements. The scope remains tightly focused on data collection for loans and finance leases for ABS/RBA statistical purposes, with no significant expansion beyond this original purpose."},"complexity_factors":["Extensive nested item numbering system (e.g. 1.1.1.1.1.1.1) with derived fields requiring mathematical calculations","Multiple cross-references to other reporting standards (ARS 701.0, ARF 720.0A/B, ARF 720.3, APS 310, RRS 710.0)","Conditional application based on entity type (ADI Category A vs B vs RFC) with different asset thresholds ($200m, $50m, $400m)","Dual-form structure with different requirements for Standard vs Reduced reporting","Detailed counterparty classification system with 13+ subcategories of financial institutions alone","Specific accounting treatments that differ from Australian Accounting Standards (gross vs net of provisions)","Foreign currency conversion requirements referencing AASB 121","Quality control requirements involving external auditor testing and digital signature protocols"],"plain_english_summary":"This standard requires ADIs and RFCs to collect and electronically report detailed loan and finance-lease data to APRA — who borrows, loan purposes (e.g. owner-occupied vs investment housing), loan characteristics, risk metrics and securitisation status. Two return versions (standard and reduced) tailor detail by institution size.\n\nThe data feed Australia’s national accounts, RBA credit aggregates and APRA supervision. Reports are submitted monthly (mostly within 10 business days), need digital signatures and external auditor assurance."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2022/documents"}}