Document ID: chunk:federal_register_of_legislation:F2025C00169:reg:13:p1
Version: federal_register_of_legislation:F2025C00169
Segment Type: reg
Provision Reference: reg 13 (pt 1/5)
Character Range: 20977–23748

13  Content of report—small business trade credit payment times and terms statistics

Information to be included in a report—general
 (1) A payment times report, for a reporting period for an entity, must include the following information:
 (a) the proportion of the total value of payments in the trade credit payments dataset for a reporting period that comprises payments in the small business trade credit payments dataset for the reporting period (expressed as a percentage);
 (b) the proportion of the total number of payments in the small business trade credit payments dataset for a reporting period that comprises payments that relate to a Peppol enabled eInvoice for the reporting period.

Information to be included in a report—payment times
 (2) A payment times report, for a reporting period for an entity, must include the following information:
 (a) the average payment time (expressed as a number of calendar days) that represents the statistical mean for all payments (that discharged an invoice or obligation in full) included in the small business trade credit payments dataset for the reporting period for the entity;
 (b) the median payment time (expressed as a number of calendar days) for all payments (that discharged an invoice or obligation in full) included in the small business trade credit payments dataset for the reporting period for the entity;
 (c) the payment time (expressed as a number of calendar days) that is the 80th percentile of all payment times (ordered fastest to slowest) for all payments (that discharged an invoice or obligation in full) included in the small business trade credit payments dataset for the reporting period for the entity;
 (d) the payment time (expressed as a number of calendar days) that is the 95th percentile of all payment times (ordered fastest to slowest) for all payments (that discharged an invoice or obligation in full) included in the small business trade credit payments dataset for the reporting period for the entity (the 95th percentile payment time for the reporting period);
 (e) each of the following (expressed as percentages), as derived from the small business trade credit payments dataset for the reporting period for the entity:
 (i) payments that discharged an invoice or obligation in full for which the payment time was equal to or less than the payment term, as a proportion of all payments in the dataset that discharged an invoice or obligation in full;
 (ii) payments that discharged an invoice or obligation in full for which the payment time was 30 days or less, as a proportion of all payments in the dataset that discharged an invoice or obligation in full;
 (iii) payments that discharged an invoice or obligation in full for which the payment time was between 31 and