Australian Government SME Guarantee ScheAustralian Government SME Guarantee Scheme Phase 2 (Portfolio Information)

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Reporting Form ARF 920.2

Australian Government SME Guarantee Scheme Phase 2 (Portfolio Information)

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form ARF 920.2 Australian Government SME Guarantee Scheme Phase 2 (Portfolio Information) (ARF 920.2). 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).

General directions and notes

Reporting entity

ARF 920.2 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.

Unit of measurement

This form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed to 2 decimal places.

Treatment of facilities

Where 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.

When 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.

When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.

Definitions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Credit limit	As defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (ARS 701.0).
Credit outstanding	As defined in ARS 701.0.
(Lending) Facility	As defined in ARS 701.0.
Guarantee claims	Means a claim made by a lender under the Scheme in respect of a scheme-backed loan.
Impaired	Means an impaired facility as defined by the entity’s lender policies.
Interest rate	As defined in ARS 701.0.
Loans approved	Means borrower-accepted commitments in ARS 701.0.
Loans cancelled or refinanced	Means loans cancelled after approval or refinanced and are no longer covered by the Scheme.

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.
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.
Item 1.3	Report loans cancelled or refinanced.
Item 1.4	Report all scheme-backed loans that have been written off and deducted as a loss per relevant Australian Accounting Standards.
Item 1.5	Report recoveries made for scheme-backed loans (e.g. enforcement of security).
Item 1.6	Report all guarantee claims. Include claims that have been made in prior periods.
Item 1.7	Report amounts of guarantee claims that have been paid to the entity. Include claims that have been paid in prior periods.

Item 2.1	Report the credit outstanding amounts of scheme-backed loans.
Item 2.2	Report the unused credit available amounts of scheme-backed loans.
Item 2.3	Report for scheme-backed loans that are 30 days past due (consistent with lender policies).
Item 2.4	Report impaired scheme-backed loans.