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Registered financial corporations standards and guidance

Financial Statements

Reporting Standards
Taxonomy
RRS 320.0 Statement of Financial Position
RRS 320.1 Debt Securities Held
RRS 320.2 Equity Securities Held
RRS 320.3 Debt Securities on Issue
RRS 320.4 Bill Acceptances
RRS 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing
RRS 331.0 Selected Revenues and Expenses
RRS 332.0 Statement of Economic Activity
RRS 391.0 Commercial Finance
RRS 392.0 Housing Finance
RRS 393.0 Lease Finance
RRS 394.0 Personal Finance

Other requirements

Reporting Standards
Taxonomy
ARS 750.0 DAWR Agricultural Lending

Economic and Financial Statistics

Reporting Standards
Taxonomy
ARS 701.0 ABS/RBA Definitions for the EFS Collection
ARS 720.0 ABS/RBA Statement of Financial Position
ARS 720.1 ABS/RBA Loans and Finance Leases
ARS 720.2 ABS/RBA Deposits
ARS 720.3 ABS/RBA Intra-group Assets and Liabilities
ARS 720.4 ABS/RBA Debt Securities Held
ARS 720.5 ABS/RBA Equity Securities Held
ARS 720.6 ABS/RBA Securities on Issue
ARS 720.7 ABS/RBA Bill Acceptances and Endorsements
ARS 721.0 ABS/RBA Repurchase Agreements and Securities Lending
ARS 723.0 ABS/RBA Margin Lending
ARS 730.0 ABS/RBA Statement of Financial Performance
ARS 730.1 ABS/RBA Fees Charged
ARS 741.0 ABS/RBA Business Finance
ARS 742.0 ABS/RBA Business Credit Stocks, Flows and Interest Rates
ARS 743.0 ABS/RBA Housing Finance
ARS 744.0 ABS/RBA Housing Credit Stocks, Flows and Interest Rates
ARS 745.0 ABS/RBA Personal Finance
ARS 746.0 ABS/RBA Personal Credit Stocks, Flows and Interest Rates
ARS 747.0 ABS/RBA Deposit Stocks, Flows and Interest Rates
ARS 748.0 ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates
RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations – EFS collection

Reporting Practice Guides

Issued February 2019

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).

Issued April 2018

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.