The Australian Prudential Regulation Authority has revised its reporting practice guide for the Economic and Financial Statistics collection, consolidating all related guidance into one resource and adding guidance on the treatment of set-off accounts. The guide supports reporting by authorised deposit-taking institutions and registered financial corporations. The revision incorporates all frequently asked questions previously published separately on APRA’s website. It updates guidance on identifying central borrowing authorities to include material from FAQ 144, while the remaining FAQs have been added at the end of the guide and renumbered, with their original numbers retained for reference. APRA will retire the standalone FAQs from its website.