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Financial Sector (Collection of Data) (reporting standard) determination No. 43 of 2021
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Financial Sector (Collection of Data) (reporting standard) determination No. 43 of 2021
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 43 of 2021.
This instruction guide is designed to assist in the completion of Reporting Form ARF 920.8 Australian Government SME Recovery Loan Scheme – Flood (Portfolio Information) (ARF 920.8). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) Flood scheme-backed loans to small and medium enterprises (SMEs).
Where the primary borrower was adversely affected by the floods that occurred in March 2021 in flood affected local government areas and was a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021, an ADI or RFC must provide information under Reporting Standard ARS 920.6 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme – JobKeeper and not under this Reporting Standard.
General directions and notes
ARF 920.8 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.
This form must be completed in whole Australian dollars (no decimal place). Percentages are to be expressed as a whole number to 2 decimal places, for example 7.5 per cent should be expressed as 7.50, not 0.075.
Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions below, unless otherwise specified.
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. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.
When reporting the value of finance, apportion across the relevant interest rate type and/or repayment type dimensions.
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 Flood scheme-backed loan. |
| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[2] |
| Guarantee scheme-backed loan | Means a loan made by a lender under the Guarantee Scheme. |
| Impaired | Means an impaired facility as defined by the entity’s lender policies. |
| Interest rate | As defined in ARS 701.0. |
| Flood scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan was:(a) adversely affected by the floods that occurred in March 2021; and(b) not a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021. |
| Loans approved | Means borrower-accepted commitments as defined in ARS 701.0. |
| Loans refinanced | Means loans refinanced after approval that are no longer covered by the Scheme. |
| Lender policies | Means policies and procedures of the lender which apply in the origination, administration and management of Flood scheme-backed loans. |
| Past due | As defined in ARS 701.0. |
| Phase 1 | Means those loans written under the Guarantee Scheme up to 30 September 2020. |
| Phase 2 | Means those loans written under the Guarantee Scheme from 1 October 2020 to 30 June 2021. |
| Recoveries | As defined in ARS 701.0. |
| Scheme | Means the Australian Government SME Recovery Loan Scheme. |
| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |
| Unused credit available | The amount of unused credit available, calculated as the current credit limit less the credit outstanding. |
| Weighted average customer rate | The weighted average customer rate for the current portfolio is calculated as the sum of all drawn amounts multiplied by their respective interest rates, divided by the sum of all drawn amounts for all loans approved at the end of the relevant period. |
Specific instructions
Report item 1 for all Flood scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised. Exclude facilities that are entered into and subsequently cancelled, due to being raised in error.
| Column 1 | Report the number of Flood scheme-backed loan facilities. |
|---|---|
| Column 2 | Report the dollar value of Flood scheme-backed loan facilities. |
| Item 1.1 | Report loans approved for Flood scheme-backed loans. Include loans that have terminated or matured. Exclude loans refinanced. |
|---|---|
| Item 1.2 | Report loans approved for Flood scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans refinanced. |
| Item 1.3 | Report loans refinanced. |
| Item 1.4 | Report all Flood 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 Flood 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. |
Report items 2.1 to 2.4 for all Flood scheme-backed loan accounts that are active as at the end of the reporting period. Include loans that have been securitised.
| Column 1 | Report the number of Flood scheme-backed loan facilities. |
|---|---|
| Column 2 | Report the value of Flood scheme-backed loan facilities. |
| Item 2.1 | Report the credit outstanding amounts of Flood scheme-backed loans. |
|---|---|
| Item 2.2 | Report the unused credit available amounts of Flood scheme-backed loans. |
| Item 2.3 | Report for Flood scheme-backed loans that are 30 days past due (consistent with lender policies). |
| Item 2.4 | Report impaired Flood scheme-backed loans. |
Report item 2.5 as a weighted average of all loans approved for the current portfolio of Flood scheme-backed loans.
| Column 1 | Report the percentage. |
|---|
| Item 2.5 | Report the weighted average customer rate for loans approved in the current portfolio as at the end of the reporting period. |
|---|
Report items 3.1 and 3.2 for all Flood scheme-backed loans accounts that are active as at the end of the reporting period. Include loans that have been securitised.
| Column 1 | Report the number of Flood scheme-backed loan facilities. |
|---|---|
| Column 2 | Report the value of Flood scheme-backed loan facilities. |
| Item 3.1 | Report the amounts of Flood scheme-backed loans approved for the purpose of refinancing existing Phase 1 Guarantee scheme-backed loan facilities. |
|---|---|
| Item 3.2 | Report the amounts of Flood scheme-backed loans approved for the purpose of refinancing existing Phase 2 Guarantee scheme-backed loan facilities. |