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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This Act has been repealed and is no longer in force. It is retained for historical reference.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 introduces ARS 721.0, requiring ADIs and RFCs with ≥$1bn in combined repos and securities lending to submit monthly reports to APRA (via D2A). Firms can choose transaction‑level or aggregated reporting, must use digital signatures and annual external data reviews. APRA shares the data with ABS, RBA and the FSB. The goal is to strengthen oversight of short‑term funding, collateral use and financial stability.
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Direct links to the current provisions in Financial Sector (Collection of Data) (reporting standard) determination No. 18 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. 18 of 2019
Reporting Standard ARS 721.0 ABS/RBA Repurchase Agreements and Securities Lending
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 721.0 ABS/RBA Repurchase Agreements and Securities Lending, 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 721.0 ABS/RBA Repurchase Agreements and Securities Lending comprises the document commencing on the following page.
Reporting Standard ARS 721.0
ABS/RBA Repurchase Agreements and Securities Lending
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 repurchase agreements and securities lending.
It includes Reporting Form ARF 721.0A ABS/RBA Repurchase Agreements and Securities Lending (Option A) and Reporting Form ARF 721.0B ABS/RBA Repurchase Agreements and Securities Lending (Option B) and the associated specific instructions.
Authority
Purpose
Information collected by Reporting Form ARF 721.0A ABS/RBA Repurchase Agreements and Securities Lending (Option A) (ARF 721.0A) and Reporting Form ARF 721.0B ABS/RBA Repurchase Agreements and Securities Lending (Option B) (ARF 721.0B) is used by the ABS and RBA for various purposes, including the compilation of Australia’s National Accounts. Aggregated data will be provided to the Financial Stability Board and may also be published. 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 | Applicable |
|---|---|
| ADIs | Yes if repos & securities lending ≥ $1b |
| RFCs | Yes if repos & securities lending ≥ $1b |
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. 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 30 September 2019.
Information required
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.
An ADI or RFC must complete either ARF 721.0A or ARF 721.0B.
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 11 or, if applicable, the date on a notice of extension given under paragraph 13.
reporting period means a month of a year as provided for in paragraph 10 or, if applicable, the date on a notice given under paragraph 12.
| ARF_721_0A: ABS/RBA Repurchase Agreements and Securities Lending (Option A) |
|---|
| Australian Business Number | Institution Name |
|---|---|
| Reporting Period | Scale Factor |
| Monthly | |
| Reporting Consolidation | |
| Domestic |
| Repo stocks - repo characteristics |
|---|
| Unique identifier | Intermediated | Centrally cleared | Counterparty sector | Counterparty jurisdiction | Repo residual maturity | Repo rate | Cash currency | Principal amount |
|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 2. Repo stocks - collateral characteristics |
|---|
| Unique identifier | Tri-party | Collateral eligible for re-use | Collateral type | Collateral currency | Collateral residual maturity | Haircut | Collateral market value |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 3. Reverse repo stocks - repo characteristics |
|---|
| Unique identifier | Intermediated | Centrally cleared | Counterparty sector | Counterparty jurisdiction | Repo residual maturity | Repo rate | Cash currency | Principal amount |
|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 4. Reverse repo stocks - collateral characteristics |
|---|
| Unique identifier | Tri-party | Collateral eligible for re-use | Collateral type | Collateral currency | Collateral residual maturity | Haircut | Collateral market value |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 5. Securities lending stocks - securities loan characteristics |
|---|
| Unique identifier | Exclusive contract | Intermediated | Centrally cleared | Counterparty sector | Counterparty jurisdiction | Loan residual maturity | Loaned security type | Loaned security currency | Loaned security market value | Lending fee/premium or rebate rate |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 6. Securities lending stocks - collateral characteristics |
|---|
| Unique identifier | Tri-party | Collateral eligible for re-use | Collateral type | Collateral currency | Collateral residual maturity | Haircut | Collateral market value |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 7. Securities borrowing stocks - securities loan characteristics |
|---|
| Unique identifier | Exclusive contract | Intermediated | Centrally cleared | Counterparty sector | Counterparty jurisdiction | Loan residual maturity | Borrowed security type | Borrowed security currency | Borrowed security market value | Borrowing fee/premium or rebate rate |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 8. Securities borrowing stocks - collateral characteristics |
|---|
| Unique identifier | Tri-party | Collateral eligible for re-use | Collateral type | Collateral currency | Collateral residual maturity | Haircut | Collateral market value |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
This is an opening excerpt, not the complete document.