The facts
- Who files
- This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) who are granted a guarantee under section 5 of the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 in relation to the Australian Government SME Recovery Loan Scheme for lending, from 1 October 2021 to 31 December 2021 or such date specified in the rules governing the Australian Government SME Recovery Loan Scheme, to businesses that are adversely economically affected by the Coronavirus pandemic. Source
- How often
- Monthly: reporting periods are each calendar month. Source
- Deadline
- Within 10 business days after the end of the reporting period (for periods ending on or after 30 September 2021). Source
- Format
- XML, Excel, Web form. A former D2A collection now in APRA Connect: entities can upload XML or Excel or enter the data manually. APRA ended the temporary Alternate Submission Process (which also took XBRL files) for ADI collections from the 31 July 2026 (ARF 210.5), 31 August 2026 (EFS) and 30 September 2026 (other migrated collections) reporting periods. Source
- How it is filed
- Filing routes recorded for the APRA: APRA Connect; Alternate Submission Process (temporary). See how firms file with the APRA.
- Status
- In force
- Legal basis
- Group
- Banking: Government loan guarantee schemes
Templates (2)
The tables and forms inside the return. Plain name first, the APRA's code in brackets.
- Australian Government SME Recovery Loan Scheme (Portfolio Information) (ARF 920.10)
- Australian Government SME Recovery Loan Scheme (Loan Level Details) (ARF 920.11)
Forms named in the reporting standard. Source
Validation rules
3 rules, as counted from the APRA's published material. Software can run them exactly as published. Source
How they are written: Excel list with a MATHEMATICAL RULE column (D2A expression syntax), rule type (mandatory or confirmation) and error message..
How they were counted
Rules not marked Deleted for form code(s) ARF_920_10 in APRA’s legacy D2A file Validation rules all industries June 2025. APRA keeps this file for reference; collections moving to APRA Connect get new rule sets in their taxonomy artefacts.
Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.
Public data
No published data from this return was found. No APRA statistical publication was found that names this return as a source (checked the explanatory notes and specifications of APRA’s current statistical publications). Source
Official documents (6)
The APRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.
- Financial Sector (Collection of Data) (reporting standard) determination No. 45 of 2021 (Reporting Standard ARS 920.10)
Reporting standard · PDF · 881.2 KB · 27 October 2021
Legislative instrument F2021L01470 on the Federal Register of Legislation, registered 2021-10-28; status on the register: InForce.
SHA-256
a5fdd213007fshow in fulla5fdd213007fefe3f2a3a2d5e3e047e7db61977f1a14413033bac77fe6ec00a2 - Banking: prudential and reporting standards (APRA list of current standards)
List of returns · HTML
- Authorised Deposit taking Institution (Including Registered Financial Corporation EFS) (ADI_RFC V3)
Template · ZIP · 1.7 MB · 19 June 2026
D2A Excel templates for the temporary Alternate Submission Process.
SHA-256
aeaee9a86990show in fullaeaee9a86990aa6bf8e3afbaf73ca63c0c92cddf8e01857f8eec673fb4f2862c - Alternate D2A submission guidance for ADIs and RFCs - 31 March 2026
Filing rules · PDF · 165.7 KB · 31 March 2026
SHA-256
43cf129c33d2show in full43cf129c33d2a59729d56886b569419d625cdf7583704b61736b69d66fcaf05d - Validation rules all industries June 2025
Validation rules · XLSX · 2.1 MB · 14 July 2025
SHA-256
e1e14adcd84ashow in fulle1e14adcd84a42d85577991cc0e218792ef6c260ed2357ddad9a8830ad7168db - Derivation rules all industries June 2025
Validation rules · XLSX · 656.2 KB · 14 July 2025
Derivation rules: formulae that calculate some D2A values from other reported values.
SHA-256
8a69d5df29f7show in full8a69d5df29f78eb6a2db1ece272259541aa2a29cfcc80f573e3bfa1cf1eaf66a
Sources
Every page and document this return's facts were read from.
- apra.gov.au/banking/Prudential-and-reporting-standards
- legislation.gov.au/F2021L01470/latest/text
- apra.gov.au/frequently-asked-questions-d2a-apra-connect-migration
- apra.gov.au/apra-connect/migrating-d2a-collections-support-material/alternative-submission-arrangements-d2a
- apra.gov.au/system/files/2025-07/Validation%20rules%20all%20industries%20June%202025.xlsx
- apra.gov.au/news-and-publications?document_type%5B0%5D=bundle%3Astatistical_publication&created=All&sort_bef_combine=created_DESC
- apra.gov.au/news-and-publications/end-alternate-submission-process-adis-and-rfcs
Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.
Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see APRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.
© Australian Prudential Regulation Authority 2024. Material from APRA (https://www.apra.gov.au) is used under the Creative Commons Attribution 4.0 International licence (https://creativecommons.org/licenses/by/4.0/); this library summarises it in plain English and links the originals.
Last checked 11 November 2026.