Document ID: chunk:federal_register_of_legislation:F2024L00434:body:0:p2
Version: federal_register_of_legislation:F2024L00434
Segment Type: other
Provision Reference: 
Character Range: 2873–6756

appears, definitions in this Reporting Standard apply to all EFS reporting standards.

    4.             This Reporting Standard applies for reporting periods ending on or after 30 June 2024.

General

    5.             Terms defined in this Reporting Standard appear in bold italics.

Transition

    6.             Entities may submit reporting documents to APRA under the EFS reporting standards using the definitions contained in either the old reporting standard or this Reporting Standard in respect of a transitional reporting period. For these purposes:

    old reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and

    transitional reporting period means a reporting period which ends:

       (a)          on or after the date of revocation of the old reporting standard; and

       (b)          before 30 June 2024.

    Note: For the avoidance of doubt, entities must use the definitions contained in this Reporting Standard in respect of any reporting periods ending on or after 30 June 2024.

Interpretation

    7.             In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.

Overview

    8.             Definitions in this Reporting Standard relating to the categories below are presented in thematic groups:[1]

         * EFS Collection
         * ADI reporting categories
         * Domestic books
         * Residency
         * Sectoral classification of institutional units
         * Related parties
         * Industry definitions
         * Finance purpose
         * Steps in the provision of finance

    Other definitions are presented alphabetically after the thematic groupings.

EFS Collection

    9.             The EFS collection comprises the EFS reporting standards (and data collected under them) as defined below:

EFS reporting standard(s)  Means one or more of the following reporting standards:

                                * 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 722.0 ABS/RBA Derivatives
                                * 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,