Registered financial corporations standards and guidance
Financial Statements
| Reporting Standards |
|---|
| Taxonomy |
| RRS 332.0 Statement of Economic Activity |
Other requirements
| Reporting Standards |
|---|
| Taxonomy |
| ARS 750.0 DAWR Agricultural Lending |
Economic and Financial Statistics
Reporting Practice Guides
This reporting practice guide provides guidance to support the Economic and Financial Statistics (EFS) collection applicable to authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) and contains
- general guidance relating to reporting concepts applicable to more than one reporting form; and
- form-specific guidance relating to reporting concepts or variations in requirements specific to individual forms.
This guide should be read in conjunction with:
- the EFS collection, including Reporting Standard ARS 701.0 ABS/RBA Definitions (ARS 701.0), which contains definitions of the reporting concepts underlying the data to be reported; and
- Reporting Practice Guide RPG 702.0 ABS RBA Data Quality for the EFS Collection (RPG 702.0).
This RPG provides guidance on managing data quality for entities reporting under the economic and financial statistics (EFS) data collection. Terms that are defined in Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection or in this RPG appear in bold italics. This guide should be read in conjunction with:
- the EFS collection, including Reporting Standard ARS 701.0 ABS/RBA Definitions for the EFS Collection and Reporting Practice Guide RPG 701.0 ABS/RBA Reporting Concepts for the EFS Collection, which contains definitions of, and guidance about, the data to be reported; and
- Prudential Practice Guide CPG 235 Managing Data Risk.
APRA provides reporting resources for registered financial corporations.