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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Determination establishes Reporting Standard ARS 744.0, requiring authorised deposit-taking institutions and registered financial corporations that meet set size thresholds to submit monthly housing‑credit stocks, flows and contractual interest‑rate data (full or reduced form) to APRA electronically, within 15 business days, effective 1 July 2019. The ABS and RBA may use the data for statistics and policy; APRA may use it for prudential and publication purposes. Reporting institutions bear compliance, data-preparation and external‑audit costs; APRA can vary thresholds, frequency and make minor form changes.
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Direct links to the current provisions in Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2019.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2019
Reporting Standard ARS 744.0 ABS/RBA Housing Credit Stocks, Flows and Interest Rates
Financial Sector (Collection of Data) Act 2001
I, Alison Bliss, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard ARS 744.0 ABS/RBA Housing Credit Stocks, Flows and Interest Rates, 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.
Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities on 1 July 2019.
This instrument commences on 1 July 2019.
Dated: 4 June 2019
[Signed]
Alison Bliss
General Manager
Data Analytics & Insights Division
Interpretation
In this Determination:
APRA means the Australian Prudential Regulation Authority.
financial sector entity has the meaning given by section 5 of the Act.
Schedule
Reporting Standard ARS 744.0 ABS/RBA Housing Credit Stocks, Flows and Interest Rates comprises the document commencing on the following page.
Reporting Standard ARS 744.0
ABS/RBA Housing Credit Stocks, Flows and Interest Rates
Objective of this Reporting Standard
This 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 housing credit stocks, flows and interest rates.
It includes Reporting Form ARF 744.0A ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 744.0B ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.
Authority
Purpose
Information collected by Reporting Form ARF 744.0A ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) (ARF 744.0A) and Reporting Form ARF 744.0B ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Reduced) (ARF 744.0B) is used by the ABS and RBA for various purposes, including for policy and statistical purposes. This information may also be used by APRA for prudential and publication purposes.
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).
Application and commencement
| Class of financial institution | ARF 744.0A | ARF 744.0B |
|---|---|---|
| ADIs | Yes if housing credit ≥ $6 billion and deposits ≥ $25 billion | Yes if housing credit ≥ $6 billion and deposits < $25 billion |
| RFCs | Yes if housing credit ≥ $6 billion and deposits ≥ $25 billion | Yes if housing credit ≥ $6 billion and deposits < $25 billion |
APRA may from time to time determine that a higher threshold will apply to a particular ADI or RFC than that specified in paragraph 4 of this Reporting Standard and if APRA does so it will notify the ADI or RFC concerned in writing.
This Reporting Standard applies for reporting periods ending on or after 31 July 2019.
Information required
Method of submission
Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.
Reporting periods and due dates
The information required by this Reporting Standard must be provided in respect of each calendar month by an ADI or RFC to which this Reporting Standard applies under paragraphs 4 or 5.
The information required by this Reporting Standard must be provided to APRA within 15 business days after the end of the reporting period to which the information relates.
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:
(a) the particular circumstances of the ADI or RFC; and
(b) the extent to which the information is required for the purposes of the ABS or RBA.
Quality control
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.
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.
Authorisation
Minor alterations to forms and instructions
(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
(b) the instructions to a form, to clarify their application to the form
without changing any substantive requirement in the form or instructions.
Interpretation
Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.
In this Reporting Standard:
due date means the last day of the 15 business days provided for in paragraph 10 or, if applicable, the date on a notice of extension given under paragraph 12.
reporting 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.
| ARF_744_0A: ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) |
|---|
| Australian Business Number | Institution Name |
|---|---|
| Reporting Period | Scale Factor |
| Monthly | |
| Reporting Consolidation | |
| Domestic |
| Housing loans outstanding |
|---|
| Number of facilities | Value (net of offset balances) | Interest rate (net of offset balances) | Value | Interest rate | Cost of funds | Margin | |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | |
| 1.1. Total owner-occupied housing credit outstanding to residents | |||||||
| 1.1.1. of which: Revolving credit | |||||||
| 1.1.2. By interest rate type | |||||||
| 1.1.2.1. Fixed interest rate | |||||||
| 1.1.2.2. Variable interest rate | |||||||
| 1.1.3. By repayment type | |||||||
| 1.1.3.1. Interest-only | |||||||
| 1.1.3.2. Amortising | |||||||
| 1.2. Total investment housing credit outstanding to residents | |||||||
| 1.2.1. of which: Revolving credit | |||||||
| 1.2.2. By interest rate type | |||||||
| 1.2.2.1. Fixed interest rate | |||||||
| 1.2.2.2. Variable interest rate | |||||||
| 1.2.3. By repayment type | |||||||
| 1.2.3.1. Interest-only | |||||||
| 1.2.3.2. Amortising | |||||||
| 1.3. Total housing credit outstanding to non-residents |
| 2. Housing loans funded in the month |
|---|
<table cellspacing="0" cellpadding="0" style="width:694.98pt; margin-left:5.4pt; border-collapse:collapse"><tbody><tr style="height:17.6pt"><td style="width:187.65pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span></span></p></td><td colspan="5" style="width:237.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Owner-occupied</span></p></td><td colspan="5" style="width:237.3pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span style="font-weight:bold">Investment</span></p></td></tr><tr style="height:28.4pt"><td style="width:187.65pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="D2Aform" style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Number of facilities</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Value</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Interest rate</span></p></td><td style="width:38.85pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold
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