Document ID: chunk:federal_register_of_legislation:F2021L01111:body:0:p3
Version: federal_register_of_legislation:F2021L01111
Segment Type: other
Provision Reference: 
Character Range: 5613–9315

RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

    14.         All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

    15.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Interpretation

    16.         Terms that are defined in ARS 701.0 appear in bold and italics in this Reporting Standard.

    17.         In this Reporting Standard:

    due date means the last day of the 10 business days provided for in paragraph 10 or, if applicable,  the date on a notice of extension given under paragraph 12.

    reporting period means a month of a year as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

    18.         Unless the contrary intention appears, any reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force or existing from time to time.
  ARF_745_0: ABS/RBA Personal Finance

Australian Business Number  Institution Name

Reporting Period            Scale Factor
Monthly
Reporting Consolidation
Domestic

 1. New borrower-accepted commitments for fixed-term personal loans and finance leases - by purpose

                                                                                                                                         Fixed-term loans  Finance leases
                                                                                                                                         (1)               (2)
  1.1.  New borrower-accepted commitments for personal finance to residents (including increases to previously committed credit limits)
    1.1.1.  Purchase of road vehicles
    1.1.2.  Purchase of other transport vehicles and equipment
    1.1.3.  Purchase of household and personal goods
    1.1.4.  Travel and holidays
    1.1.5.  Investment (excluding housing)
    1.1.6.  External refinance
    1.1.7.  Internal refinance
    1.1.8.  Other
  1.2.  New borrower-accepted commitments for personal finance to non-residents

2.  Borrower-accepted commitments for credit cards, margin lending and other revolving credit

                                                                                                                      Credit cards  Margin lending  Other revolving credit
                                                                                                                      (1)           (2)             (3)
  2.1.  New borrower-accepted commitments to residents during month
    2.1.1.  of which: Secured by residential property
  2.2.  Cancellations of and reductions in