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Financial Sector (Collection of Data) (reporting standard) determination No. 44 of 2021
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Financial Sector (Collection of Data) (reporting standard) determination No. 44 of 2021
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This instruction guide is designed to assist in the completion of Reporting Form ARF 920.9 Australian Government SME Recovery Loan Scheme – Flood (Loan Level Details) (ARF 920.9). 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 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 for lending up to and including 30 September 2021.
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.
General directions and notes
ARF 920.9 must be completed by all ADIs and RFCs to which this Reporting Standard applies under paragraph 3.
This form is to be completed in respect of each reporting period. For the first reporting period include all Flood scheme-backed loans originated from the start of the Scheme.
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.
Terms highlighted in bold italics indicate that the definition is provided in these instructions.
| Approval date | Means the date when the borrower has accepted the commitment for the Flood scheme-backed loan. |
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| Final repayment date | For Flood scheme-backed loans, the assigned maturity date for the loan initially calculated based on the term length of the loan and based on the approval date. |
| Guarantor names | The complete list of full names of all the guarantors for the Flood scheme-backed loan.For individuals this is the full name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with the Australian Securities and Investments Commission (ASIC) and may include the suffix Pty Ltd. |
| Guarantee Scheme | Means the Australian Government SME Guarantee Scheme.[4] |
| Interest rate | Means the annual interest rate when loan is written (exclusive of fees). |
| Flood scheme-backed loan | Means a loan made by a lender under the Scheme where the primary borrower of the loan:(a) was adversely affected by the floods that occurred in March 2021; and(b) was not a recipient of the JobKeeper payment between 4 January 2021 and 28 March 2021; and(c) is not adversely economically affected by the Coronavirus pandemic. |
| Loan identifier | The identifier within the entity used to uniquely identify the loan. |
| Loan value approved | Means borrower-accepted commitment as defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection (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. |
| Repayment holiday | Means the initial pause in repayments (repayment holiday) for a period of time. During the repayment holiday, interest continues to accrue. |
| Primary borrower name | The full name of the primary borrower of the loan under the Scheme.For individuals this is the name of the natural person, as opposed to the legal entity.For legal entities, this is the full name of the company as registered with ASIC and may include the suffix Pty Ltd. |
| Primary borrower Australian Business Number (ABN) | The unique 11 digit ABN registered at the Australian Business Register for the primary borrower of the loan under the Scheme. |
| Scheme | Means the Australian Government SME Recovery Loan Scheme. |
| Securitised | Means exposures that have undergone securitisation as defined in ARS 701.0. |
| Column 1 | Report the loan identifier. |
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| Column 2 | Report the primary borrower name. |
| Column 3 | Report the primary borrower ABN. |
| Column 4 | Report the loan value approved. |
| Column 5 | Report the interest rate. |
| Column 6 | Report the guarantor names.Separate guarantor names using a semicolon.If there are no guarantors, populate this field with “Nil.” |
| Column 7 | Report the approval date. |
| Column 8 | Report the final repayment date. |
| Column 9 | Report whether the customer had an active lending relationship with the entity before commencement of the Flood scheme-backed loan.Report Yes if the customer had an active lending relationship with the entity before commencement of the Flood scheme-backed loan. Otherwise, report No. Additionally, if the customer relationship was limited to transactional deposit accounts, report No. |
| Column 10 | Report whether the Flood scheme-backed loan has security in addition to a personal or director guarantee.Report Yes if the loan has security in addition to the director guarantee. Otherwise, report No. |
| Column 11 | Report whether the Flood scheme-backed loan is for the purpose of refinancing an existing Phase 1 or, Phase 2 loan. If refinancing from both phases, report Both Phase 1 and 2. |
| Column 12 | Report the value of the existing Phase 1 or Phase 2 loan amount that has been refinanced. If refinancing from both schemes, report the total loan amount that has been refinanced from both Phase 1 and Phase 2. |
| Column 13 | Report the loan identifier of the original Phase 1 or Phase 2 loan that has been refinanced as a Flood scheme-backed loan. If multiple loans are refinanced, separate the loan identifiers with a semicolon. |
| Column 14 | Report the loan type of the Flood scheme-backed loan. The loan types are:fixed term loans;revolving credit facilities;margin lending; andother.The loan types are as defined in ARS 701.0. Report Other if loan type is not specified in this list. |
| Column 15 | Report the period of the length of the repayment holiday in whole months, rounded to the nearest month. If there is no repayment holiday, report zero. |
| Item 1 | Report information for each approved loan in the last reporting period. Include Flood scheme-backed loans that have been securitised. |
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