CTHIn ForceLegislation
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2020
Start here
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2020.
This instruction guide is designed to assist in the completion of Reporting Form ARF 920.0 Australian Government SME Guarantee Scheme Phase 1 (Portfolio Information) (ARF 920.0). This form collects information on an authorised deposit-taking institution’s (ADI’s) or registered financial corporation’s (RFC’s) scheme-backed loans to small and medium enterprises (SMEs).
General directions and notes
ARF 920.0 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 to 2 decimal places.
Where there is a finance facility with a mix of interest rate or repayment types, follow the instructions in the following paragraph, unless otherwise specified in these instructions.
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.
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 scheme-backed loan. |
| Impaired | Means an impaired facility as defined by the entity’s lender policies. |
| Interest rate | As defined in ARS 701.0. |
| Loans approved | Means borrower-accepted commitments in ARS 701.0. |
| Loans cancelled or refinanced | Means loans cancelled after approval or refinanced and 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 scheme-backed loans. |
| Past due | As defined in ARS 701.0 |
| Phase 1 | Means those loans written under the Scheme up to 30 September 2020. |
| Recoveries | As defined in ARS 701.0. |
| Scheme | Means the Australian Government SME Guarantee Scheme. |
| Scheme-backed loan | Means a loan made by a lender under the 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. |
Report item 1 for all Phase 1 scheme-backed loans from the commencement of the Scheme to date. Include loans that have been securitised.
| Column 1 | Report the number of scheme-backed loan facilities. |
|---|---|
| Column 2 | Report the dollar value of scheme-backed loan facilities. |
| Item 1.1 | Report loans approved as borrower-accepted commitments for scheme-backed loans. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |
|---|---|
| Item 1.2 | Report loans approved as borrower-accepted commitments for scheme-backed loans with a director or personal guarantee. Include loans that have terminated or matured. Exclude loans that are cancelled or refinanced. |
| Item 1.3 | Report loans cancelled or refinanced. |
| Item 1.4 | Report all 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 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 Phase 1 accounts that are active as at the end of the reporting period. Include loans that have been securitised.
| Column 1 | Report the number of scheme-backed loan facilities. |
|---|---|
| Column 2 | Report the value of scheme-backed loan facilities. |
| Item 2.1 | Report the credit outstanding amounts of scheme-backed loans. |
|---|---|
| Item 2.2 | Report the unused credit available amounts of scheme-backed loans. |
| Item 2.3 | Report for scheme-backed loans that are 30 days past due (consistent with lender policies). |
| Item 2.4 | Report impaired scheme-backed loans. |
Report item 2.5 as a weighted average of all loans approved for the current portfolio of Phase 1 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. |
|---|