Prudential and reporting standards

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position. It includes Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) and the associated specific instructions.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international operations. It should be read in conjunction with Reporting Form ARF 325.0 ADI International Operations and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial performance. It should be read in conjunction with the versions of Reporting Form ARF 330.0 Statement of Financial Performance designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s interest income and expense. It should be read in conjunction with the versions of Reporting Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating income. It should be read in conjunction with the versions of Reporting Form ARF 330.2 Other Operating Income designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating expenses. It should be read in conjunction with the versions of Reporting Form ARF 330.3 Other Operating Expenses designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the instructions to each version of the form (all of which are attached and form part of this Reporting Standard).

This Reporting Standard defines key terms referred to in other reporting standards applicable to authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs), where these reporting standards form part of the Economics and Financial Statistics (EFS) Collection. All EFS reporting standards applicable to ADIs and RFCs must be read in conjunction with 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 financial position. It includes Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard), Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) and the associated specific instructions.

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 loans and finance leases. It includes Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) and the associated specific instructions.

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 deposits. It includes Reporting Form ARF 720.2A ABS/RBA Deposits (Standard) and Reporting Form ARF 720.2B ABS/RBA Deposits (Reduced) and the associated specific instructions.

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 intra-group assets and liabilities. It includes Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities and the associated specific instructions.

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 debt securities held. It includes Reporting Form ARF 720.4 ABS/RBA Debt Securities Held and the associated specific instructions.

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 equity securities held. It includes Reporting Form ARF 720.5 ABS/RBA Equity Securities Held and the associated specific instructions.

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 securities on issue. It includes Reporting Form ARF 720.6 ABS/RBA Securities on Issue and the associated specific instructions.

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 bill acceptances and endorsements. It includes Reporting Form ARF 720.7 ABS/RBA Bill Acceptances and Endorsements and the associated specific instructions.

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.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s 2008 System of National Accounts (SNA08) / Balance of Payments Manual 6 (BPM 6) derivatives. It includes Reporting Form ARF 722.0 ABS/RBA Derivatives and the associated specific instructions.

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 margin lending. It includes Reporting Form ARF 723.0 ABS/RBA Margin Lending and the associated specific instructions.

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 financial performance. It includes Reporting Form ARF 730.0 ABS/RBA Statement of Financial Performance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to fees charged by an authorised deposit-taking institution. It includes Reporting Form ARF 730.1 ABS/RBA Fees Charged and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.1 International Banking Statistics — Locational Data (ARF 731.1) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an Australian-owned authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.3A International Banking Statistics – Immediate and Ultimate Risk Exposures – Domestic Entity (ARF 731.3A) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.4 International Banking Statistics – Balance Sheet Items (ARF 731.4) and the associated specific instructions.

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 provision of business finance to private and public sector businesses. It includes Reporting Form ARF 741.0 ABS/RBA Business Finance and the associated specific instructions.

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 business credit stocks, flows and interest rates. It includes Reporting Form ARF 742.0A ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 742.0B ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

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 provision of housing finance to households. It includes Reporting Form ARF 743.0 ABS/RBA Housing Finance and the associated specific instructions.

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 housing credit stocks, flows and interest rates. It includes Reporting Form ARF 744.0A ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 744.0B ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

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 provision of personal finance to households. It includes Reporting Form ARF 745.0 ABS/RBA Personal Finance and the associated specific instructions.

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 personal credit stocks, flows and interest rates. It includes Reporting Form ARF 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

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 deposit stocks, flows and interest rates. It includes Reporting Form ARF 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 747.0B ABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

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 wholesale funding stocks, flows and interest rates. It includes Reporting Form ARF 748.0A ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 748.0B ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to the Australian Prudential Regulation Authority relating to an authorised deposit-taking institution’s or registered financial corporation’s lending and leasing for agricultural activity, and the extent to which those loans and leases are past due or in distress.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s levy calculation for the purposes of the Major Bank Levy Act 2017.
It includes Reporting Form ARF 760.0 ATO collection for Major Bank Levy Act 2017 and should be read in conjunction with the Major Bank Levy Act 2017.

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s points of presence. It includes Reporting Form ARF 796.1 Points of Presence - Face-to-face service channels (ARF 796.1), Reporting Form ARF 796.2 Points of Presence – ATMs (ARF 796.2), Reporting Form ARF 796.3 Points of Presence - EFTPOS Terminals (ARF 796.3) and the associated specific instructions.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending to small and medium enterprises (SMEs) under the Australian Government SME Guarantee Scheme Phase 1.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending to small and medium enterprises (SMEs) under of the Australian Government SME Guarantee Scheme Phase 2.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s lending to the Arts Sector for Show Starter Loans (SSLs) under the Australian Government Arts Sector SSL Guarantee Scheme.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution's and registered financial corporation's lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) that received JobKeeper payments between 4 January 2021 and 28 March 2021.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution's and registered financial corporation's lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) that are located or operating in eligible Local Government Areas (LGAs) impacted by the floods in March 2021.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) adversely economically affected by the Coronavirus pandemic.