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 from 1 October 2020 to 30 June 2021. Source
- How often
- Weekly, for each business week. Source
- Deadline
- Within 10 business days after the end of the reporting period. 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 Guarantee Scheme Phase 2 (Portfolio Information) (ARF 920.2)
- Australian Government SME Guarantee Scheme Phase 2 (Loan Level Details) (ARF 920.3)
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_2 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. 10 of 2020 (Reporting Standard ARS 920.2)
Reporting standard · PDF · 830.7 KB · 30 September 2020
Legislative instrument F2020L01274 on the Federal Register of Legislation, registered 2020-10-01; status on the register: InForce.
SHA-256
7f360c01047bshow in full7f360c01047b4ed4a1870a7db84c542ccb9c0e565a340332fa8de2bb123ad61b - 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/F2020L01274/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.
