The Australian Prudential Regulation Authority (APRA) has updated RPG 701.0 ABS/RBA Reporting Concepts for the Economic and Financial Statistics (EFS) Collection (RPG 701.0). The update, released on 28 September 2026, improves accessibility and consolidates all EFS guidance into a single resource.
The updated document incorporates all EFS frequently asked questions (FAQs) previously published separately on APRA’s website and includes new guidance on set-off accounts. The document has also been reformatted to align with APRA’s style guidance.
Most FAQs were incorporated into this guidance in 2024. Guidance in Section 1.5.5 – Identifying central borrowing authorities (CBAs) has been updated to include information previously covered in FAQ 144. The remaining FAQs are included at the end of the document and have been renumbered to improve navigation, with the original FAQ numbers retained for reference. The existing EFS FAQs published on APRA’s website will be retired.
The Practice Guide has also been updated to include new guidance on the treatment of set-off accounts in Section 1.20.
The revised RPG 701.0 is available for both authorised deposit-taking institutions and registered financial corporations on the APRA website.
