Financial Sector (Collection of Data) (reporting standard) determination No. 44 of 2021
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An ADI or RFC to which this Reporting Standard applies must provide APRA with the information required by ARF 920.8 and ARF 920.9 in respect of each reporting period on a domestic books consolidation.
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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 for lending up to and including 30 September 2021.
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Where the primary borrower is adversely economically affected by the Coronavirus pandemic and was adversely affected by the floods that occurred in March 2021 in flood affected local government areas, an ADI or RFC must provide information under Reporting Standard ARS 920.10 Australian Government Small and Medium Enterprise (SME) Recovery Loan Scheme and not under this Reporting Standard for lending from 1 October 2021.
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For the avoidance doubt, information reported to APRA under the former ARS 920.8, for reporting periods ending on 31 May 2021, 30 June 2021, 31 July 2021, 31 August 2021 and 30 September 2021, is deemed to have been reported, and not required to be resubmitted, under this Reporting Standard.