RPG 701.0 ABS/RBA Reporting Concepts for the EFS Collection

Reporting practice guides (RPGs) provide guidance on APRA’s view of sound practice in particular areas. RPGs frequently discuss legal requirements from legislation, regulations or APRA’s prudential and reporting standards, but do not themselves create enforceable requirements.

This RPG 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
• 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
• Reporting Practice Guide RPG 702.0 ABS/RBA Data Quality for the EFS Collection (RPG 702.0)