Prudential and Reporting Standards for Authorised deposit-taking institutions

This Prudential Standard requires a Level 3 Head to ensure that APRA has access to independent advice from an auditor relating to the operations, internal controls and information provided to APRA in respect of the Level 3 group. In addition, the standard sets out requirements for the roles and responsibilities of the appointed auditor.

This Prudential Standard requires an authorised deposit-taking institution (ADI) to ensure that APRA has access to independent advice from an auditor relating to the operations, internal controls and information provided to APRA in respect of that ADI. In addition, the standard sets out requirements for the roles and responsibilities of the appointed auditor.

This Prudential Standard requires a locally-incorporated authorised deposit-taking institution (ADI) to meet minimum requirements for the public disclosure of key information on its capital, risk exposures, remuneration practices and, where applicable, its leverage ratio, liquidity coverage ratio, net stable funding ratio and indicators for the identification of potential global systemically important banks, so as to contribute to the transparency of financial markets and to enhance market discipline.

This Prudential Standard requires a locally-incorporated authorised deposit-taking institution (ADI) to meet minimum requirements for the public disclosure of key information on its capital, risk exposures, remuneration practices and, where applicable, its leverage ratio, liquidity coverage ratio, net stable funding ratio and indicators for the identification of potential global systemically important banks, so as to contribute to the transparency of financial markets and to enhance market discipline.

This Prudential Standard sets out minimum foundations for good governance of an APRA-regulated institution in the deposit-taking, general insurance, life insurance and private health insurance industries, and of a Head of a group. Its objective is to ensure that an institution and group is managed soundly and prudently by a competent Board (or equivalent), which can make reasonable and impartial business judgements in the best interests of the institution and group and which duly considers the impact of its decisions on depositors and/or policyholders.

The objective of this Prudential Standard is to ensure that APRA-regulated entities maintain remuneration arrangements which appropriately incentivise individuals to prudently manage the risks they are responsible for, and that there are appropriate consequences for poor risk outcomes.

This PPG sets out guidance for all APRA-regulated entities on remuneration practices, to support Prudential Standard CPS 511 Remuneration (CPS 511). CPS 511 sets out requirements to ensure entities maintain remuneration arrangements which appropriately incentivise individuals to prudently manage the risks they are responsible for, and apply consequences for poor risk outcomes.   |  File type: PDF  |  File size: 735.25 KB

Prudential Standard APS 520 Fit and Proper (APS 520) sets out APRA’s requirements in relation to assessing the fitness and propriety of responsible persons of authorised deposit-taking institutions (ADIs) and authorised non-operating holding companies (authorised NOHCs) (collectively referred to as regulated institutions). This prudential practice guide aims to assist regulated institutions in complying with those requirements and, more generally, to outline prudent practices in relation to fitness and propriety.   |  File type: PDF  |  File size: 81.58 KB

This Prudential Standard sets out minimum requirements for APRA-regulated institutions in determining the fitness and propriety of individuals to hold positions of responsibility. Its objective is to ensure that an institution prudently manages the risks that persons acting in responsible person positions who are not fit and proper pose to the institution’s business and financial standing.

In order to assist entities in complying with the requirement to ensure that information provided to APRA remains correct for all responsible persons, the form can be submitted at any time, however it will be provided on an annual basis to all entities submitting annual returns via D2A. Entities can use the annual form to correct and update the information they have provided to APRA throughout the year.  |  File type: PDF  |  File size: 130.35 KB

This Prudential Standard requires an APRA-regulated institution and a Head of a group to have systems for identifying, measuring, evaluating, monitoring, reporting, and controlling or mitigating material risks that may affect its ability, or the ability of the group it heads, to meet its obligations to depositors and/or policyholders. These systems, together with the structures, policies, processes and people supporting them, comprise an institution’s or group’s risk management framework.

This PPG aims to assist APRA-regulated institutions in complying with Prudential Standard CPS 220 Risk Management (CPS 220) and, more generally, to outline prudent practices in relation to risk management.  |  File type: PDF  |  File size: 675.49 KB

This Prudential Standard requires an authorised deposit-taking institution to implement a credit risk management framework that is appropriate to its size, business mix and complexity.

This PPG, Prudential Practice Guide APG 220 Credit Risk Management (APG 220), provides guidance on sound practice to support APS 220. It should be read in conjunction with other relevant prudential standards and PPGs, including: Prudential Standard CPS 220 Risk Management (CPS 220); Prudential Practice Guide CPG 220 Risk Management (CPG 220); and Prudential Practice Guide APG 223 Residential Mortgage Lending (APG 223).  |  File type: PDF  |  File size: 1.78 MB

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s impaired facilities.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s prescribed provisioning.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s movements in provisions for impairment.

This Prudential Standard requires a Level 3 Head to ensure that an aggregate risk exposure external to the Level 3 group does not expose prudentially regulated institutions within the group to excessive risk. The ultimate responsibility for the aggregate risk exposure policy of a Level 3 group rests with the Board of its Level 3 Head.

Prudential Standard 3PS 221 Aggregate Risk Exposures (3PS 221) sets out APRA’s requirements in relation to the aggregation of risks across a Level 3 group. This PPG aims to assist Level 3 Heads to comply with those requirements and, more generally, to outline prudent practices in relation to certain aggregation matters.  |  File type: PDF  |  File size: 503.56 KB

This Prudential Standard requires authorised deposit-taking institutions to implement prudent measures and to set prudent limits to monitor and control their large exposures and risk concentrations.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s large exposures.

This Prudential Standard requires a Level 3 Head to ensure that associations and dealings within the Level 3 group do not expose prudentially regulated institutions within the group to excessive risk.

Prudential Standard 3PS 222 Intra-group Transactions and Exposures (3PS 222) sets out APRA’s requirements in relation to the associations and dealings between institutions in a Level 3 group. This PPG aims to assist Level 3 Heads to comply with those requirements and, more generally, to outline prudent practices in relation to certain intra-group matters.  |  File type: PDF  |  File size: 505.33 KB

This Prudential Standard requires that authorised deposit-taking institutions identify, monitor and control contagion risks arising from their associations and dealings with related entities and those creating step-in risk.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s exposures to related entities.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s exposures to step-in risk entities.

This PPG aims to outline prudent practices in the management of risks arising from lending secured by mortgages over residential properties, including owner-occupied and investment properties. It applies to authorised deposit-taking institutions (ADIs) as well as to other APRA-regulated institutions that may have exposures to residential mortgages.  |  File type: PDF  |  File size: 481.46 KB

This reporting standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s residential mortgage lending. It includes Reporting Form ARF 223.0 Residential Mortgage Lending and the associated specific instructions

This Prudential Standard requires an APRA covered entity to have appropriate margining practices in relation to non-centrally cleared derivatives. An APRA covered entity must exchange variation margin and post and collect initial margin with a covered counterparty, subject to certain criteria.

This Reporting Standard requires an authorised deposit-taking institution to submit information to APRA relating to margining exposures for non-centrally cleared derivatives. It includes Reporting Form ARF 226.0 Margining and risk mitigation for non-centrally cleared derivatives and associated instructions and should be read in conjunction with Prudential Standard CPS 226 Margining and risk mitigation for non-centrally cleared derivatives.

This PPG aims to assist an APRA-regulated institution in complying with Prudential Standards CPS 220 Risk Management (CPS 220), SPS 220 Risk Management (SPS 220), CPS 510 Governance(CPS 510), SPS 510 Governance (SPS 510) and, more generally, to outline prudent practices in relation to climate change financial risk management.  |  File type: PDF  |  File size: 1.38 MB

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial property.

The aim of this Prudential Standard is to ensure that an APRA-regulated entity is resilient to operational risks and disruptions. An APRA-regulated entity must effectively manage its operational risks, maintain its critical operations through disruptions, and manage the risks arising from service providers.

This Variation to CPS 230 is for the purpose of providing regulated entities that are non-significant financial institutions (non-SFIs) an additional period of one year in which to comply with aspects of the standard relating to business continuity and scenario analysis.

The aim of this Prudential Practice Guide is to assist regulated entities in the implementation of, and compliance with, Prudential Standard CPS 230 Operational Risk Management. CPS 230 requires a regulated entity to effectively manage its operational risks, maintain critical operations through disruptions and manage the risks arising from service providers.  |  File type: PDF  |  File size: 434.99 KB

This Prudential Standard requires that all outsourcing arrangements involving material business activities entered into by an APRA-regulated institution and a Head of a group be subject to appropriate due diligence, approval and ongoing monitoring. All risks arising from outsourcing material business activities must be appropriately managed to ensure that the APRA-regulated institution, or the group it heads, is able to meet its financial and service obligations to its depositors and/or policyholders.

Prudential Standard APS 231 Outsourcing, Prudential Standard GPS 231 Outsourcing and Prudential Standard LPS 231 Outsourcing (Prudential Standards) set out the Australian Prudential Regulation Authority’s (APRA's) requirements in relation to outsourcing. This prudential practice guide aims to assist regulated institutions in complying with those requirements and, more generally, to outline prudent practices in relation to managing outsourcing arrangements. For the purposes of this guide, ‘regulated institution’ refers to an authorised deposit-taking institution (ADI) or a general insurer or a life company (including a friendly society) regulated by APRA.   |  File type: PDF  |  File size: 85.64 KB

This Prudential Standard requires each APRA-regulated institution and Head of a group to implement a whole-of-business approach to business continuity management that is appropriate to the nature and scale of the operations. Business continuity management increases resilience to business disruption arising from internal and external events and may reduce the impact on the institution’s or group’s business operations, reputation, profitability, depositors, policyholders and other stakeholders.

This PPG aims to assist regulated institutions in considering and prudently managing the risks posed by a potential influenza pandemic, or any other widespread outbreak of contagious disease that could affect their operations. The information in this guide supports compliance with Prudential Standards CPS 232 Business Continuity Management (CPS 232) and SPS 232 Business Continuity Management (SPS 232), which set out the Australian Prudential Regulation Authority’s (APRA) requirements in relation to business continuity management for authorised deposit-taking institutions (ADIs), general insurers, life companies and registrable superannuation entity (RSE) licensees (RSE licensees). This guide also supports compliance with risk management and other relevant prudential requirements.  |  File type: PDF  |  File size: 268.63 KB

This Prudential Standard aims to ensure that an APRA-regulated entity takes measures to be resilient against information security incidents (including cyber-attacks) by maintaining an information security capability commensurate with information security vulnerabilities and threats.

This PPG aims to assist regulated entities in maintaining information security. It is designed to provide guidance to Boards, senior management, risk management and information security specialists (management and operational).  |  File type: PDF  |  File size: 837.05 KB

This PPG aims to assist regulated entities in managing data risk. It is designed to provide guidance to senior management, risk management and technical specialists (both management and operational). The PPG targets areas where APRA continues to identify weaknesses as part of its ongoing supervisory activities. The PPG does not seek to provide an allencompassing framework, or to replace or endorse existing industry standards and guidelines.  |  File type: PDF  |  File size: 328.44 KB

This guide assists regulated institutions to develop their Internal Capital Adequacy Assessment Process, including required documents, and to understand APRA’s approach to the supervisory review process for setting supervisory adjustments to required capital. This information supports compliance with Prudential Standard APS 110 Capital Adequacy (APS 110), Prudential Standard GPS 110 Capital Adequacy (GPS 110), Prudential Standard HPS 110 Capital Adequacy (HPS 110) and Prudential Standard LPS 110 Capital Adequacy (LPS 110). These prudential standards set out requirements in relation to the capital adequacy of a regulated institution, including the need for a regulated institution to have an ICAAP, and establish a framework for supervisory review and adjustment of a regulated institution’s capital requirements.(APS 110), Prudential Standard GPS 110 Capital Adequacy (GPS 110) and Prudential Standard LPS 110 Capital Adequacy (LPS 110). These prudential standards set out requirements in relation to the capital adequacy of a regulated institution, including the need for a regulated institution to have an ICAAP, and establish a framework for supervisory review and adjustment of a regulated institution’s capital requirements.   |  File type: PDF  |  File size: 606.94 KB

This Prudential Standard requires an authorised deposit-taking institution (ADI) to maintain adequate capital, on both a Level 1 and Level 2 basis, to act as a buffer against the risk associated with its activities.

APS 110 sets out APRA’s requirements for capital adequacy for ADIs. Under APS 110, ADIs must maintain adequate capital for the risks associated with their activities. The ultimate responsibility for the prudent management of capital rests with the ADI’s Board.  |  File type: PDF  |  File size: 461.51 KB

This Reporting Standard sets out requirements to provide information to APRA about an authorised deposit-taking institution’s capital adequacy. It includes Reporting Form ARF 110.0 Capital Adequacy and associated instructions, and should be read in conjunction with APS 110 Capital Adequacy and APS 111 Capital Adequacy: Measurement of Capital.

This Prudential Standard sets out the characteristics that an instrument must have to qualify as Regulatory Capital for an authorised deposit-taking institution and the various regulatory adjustments to be made to determine total Regulatory Capital on both a Level 1 and Level 2 basis.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s fair value measurement. It includes Form ARF 111.0 Fair Values and associated instructions and should be read in conjunction with Prudential Standard APS 110 Capital Adequacy and Prudential Standard APS 111 Capital Adequacy: Measurement of Capital.

This Prudential Standard requires an authorised deposit-taking institution to hold sufficient regulatory capital against credit risk exposures.

Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk (APS 112) sets out APRA’s requirements for an authorised deposit-taking institution (ADI) in relation to the measurement of credit risk for regulatory capital purposes.   |  File type: PDF  |  File size: 625.95 KB

This Reporting Standard outlines overall requirements to provide information to APRA about an authorised deposit-taking institution’s on-balance sheet assets. It includes reporting form ARF 112.1A Standardised Credit Risk – On-balance Sheet Assets and should be read in conjunction with APS 112 Capital Adequacy: Standardised Approach to Credit Risk.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution that has, or is seeking, approval to use an internal ratings-based approach to credit risk must meet, both at the time of initial implementation and on an ongoing basis.

Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk (APS 113) sets out APRA’s requirements for an authorised deposit-taking institution (ADI) that has approval to use an internal ratings-based approach (IRB) to credit risk for regulatory capital purposes, or is seeking approval to use an IRB approach. measure credit risk under the internal ratings based approach. This prudential practice guide aims to assist ADIs in complying with those requirements.  |  File type: PDF  |  File size: 782.42 KB

This Reporting Sta5ndard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s corporate (including specialised lending and SME corporate), sovereign and bank exposures under the foundation internal ratings-based approach to credit risk.

This Prudential Standard requires an authorised deposit-taking institution to hold sufficient regulatory capital against its operational risk exposures. The key requirement of this Prudential Standard is that an authorised deposit-taking institution that is a significant financial institution must calculate its capital requirement for operational risk based on its business indicator, a financial statement-based proxy of its operational risk exposure.

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s operational risk regulatory capital under the advanced measurement approaches to operational risk defined in Prudential Standard APS 115 Capital Adequacy: Advanced Measurement Approaches to Operational Risk.

This Prudential Standard requires an authorised deposit-taking institution engaging in activities that give rise to risks associated with potential movements in market prices to adopt risk management practices and hold regulatory capital that is commensurate with the risks involved.

This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to the management and measurement of market risk.   |  File type: PDF  |  File size: 641.09 KB

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s market risk. It includes the series of reporting forms ARF 116.0 Market Risk and should be read in conjunction with Prudential Standard APS 116 Market Risk.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution with approval to use an internal model for interest rate risk in the banking book must meet for regulatory capital purposes, both at the time of initial implementation and on an ongoing basis.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution with approval to use an internal model for interest rate risk in the banking book must meet for regulatory capital purposes, both at the time of initial implementation and on an ongoing basis.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution must meet to ensure it prudently manages interest rate risk in the banking book, and be approved by APRA to use an internal model for determining its interest rate risk in the banking book capital charge.

This prudential practice guide aims to assist ADIs in complying with APRA's requirements of ADIs to manage and measure interest rate risk in the banking book and, more generally, to outline prudent practices to manage and measure IRRBB.  |  File type: PDF  |  File size: 158.68 KB

This prudential practice guide aims to assist ADIs in complying with APRA's requirements of ADIs to manage and measure interest rate risk in the banking book and, more generally, to outline prudent practices to manage and measure IRRBB.  |  File type: PDF  |  File size: 564.83 KB

This Reporting Standard outlines the requirements to provide information to APRA about an authorised deposit-taking institution’s repricing profile. It includes reporting form ARF 117.0A Repricing Analysis – Denominated in AUD and the series of reporting forms ARF 117.0B.1 to ARF 117.0B.9 Repricing Analysis – Denominated in Foreign Currency and should be read in conjunction with Prudential Standard APS 117 Capital Adequacy: Interest Rate Risk in the Banking Book (Advanced ADIs).

This Prudential Standard aims to ensure that an authorised deposit-taking institution adopts prudent practices to manage the risks associated with securitisation and to ensure sufficient regulatory capital is held against the associated credit risk.

Prudential Standard APS 120 Securitisation (APS 120) sets out APRA’s requirements in relation to the involvement of authorised deposit-taking institutions (ADIs) in securitisation. This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to securitisation.  |  File type: PDF  |  File size: 584.3 KB

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s securitisation exposures.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s securitisation activities.

This Prudential Standard sets out requirements for the issuing of covered bonds by authorised deposit‑taking institutions (ADIs). Ultimately, the Board of an ADI is responsible for ensuring that the ADI adopts prudent practices when issuing covered bonds and managing the risks associated with exposure to a covered bond special purpose vehicle.

This Prudential Standard requires an authorised deposit-taking institution to adopt risk management practices and hold sufficient regulatory capital for counterparty credit risk exposures arising from over-the-counter derivative transactions, exchange-traded derivative transactions, securities financing transactions and long settlement transactions.

This instrument determines Reporting Standard ARS 180.0 Counterparty Credit Risk and revokes Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2019.

This Prudential Standard requires an authorised deposit-taking institution to adopt prudent practices in managing its liquidity risks and to maintain an adequate level of liquidity to meet its obligations as they fall due across a wide range of operating circumstances.

This PPG aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practice in relation to the management and measurement of liquidity risk.  |  File type: PDF  |  File size: 351.6 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s liquidity and funding.

Excel reporting form ARF 210.5  |  File type: XLSX  |  File size: 31.66 KB

This Prudential Standard requires authorised deposit-taking institutions (ADIs) that have obtained an authority to provide purchased payment facilities (PPFs) to meet prudential requirements commensurate with their risk profile. These ADIs form a class of ADI known as purchased payment facility providers (PPF providers). They are not authorised to conduct general banking business.

The objective of this Prudential Standard is to ensure that all APRA-regulated entities are adequately prepared for scenarios that may impact the financial viability of their business. It requires APRA-regulated entities to develop and maintain a recovery and exit plan, and capabilities to be able to anticipate, manage and respond to periods of stress.

This PPG sets out guidance for all APRA-regulated entities to assist in the implementation of CPS 190. It sets out the key areas of focus that APRA supervisors will have when assessing an entity’s recovery and exit planning.  |  File type: PDF  |  File size: 1.52 MB

The objective of this Prudential Standard is to ensure that APRA-regulated entities can be resolved by APRA in an orderly manner if needed, where bespoke planning and pre-positioning is required. It requires significant financial institutions (SFIs), and non-SFIs that provide critical functions, to support resolution planning when notified by APRA.

This PPG provides guidance to support the implementation of CPS 900. It sets out the outcomes that APRA is seeking to achieve at each stage of the resolution planning process, and the factors that APRA will have regard to in developing a bespoke resolution plan for a particular entity.  |  File type: PDF  |  File size: 955.46 KB

This Prudential Standard sets out the minimum requirements that a locally incorporated authorised deposit-taking institution (ADI) must meet to ensure that it is adequately prepared, should it become a declared ADI for Financial Claims Scheme (FCS) purposes. The Board and senior management of an ADI are ultimately responsible for ensuring that appropriate policies and procedures are in place to ensure the integrity of the operations, internal controls and information required under this Prudential Standard.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s Financial Claims Scheme data and systems. It includes Reporting Form ARF 910.0 Financial Claims Scheme Data Collection and the associated instructions.

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s off-balance sheet exposures.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position. It includes Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) and the associated specific instructions.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international operations. It should be read in conjunction with Reporting Form ARF 325.0 ADI International Operations and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial performance. It should be read in conjunction with the versions of Reporting Form ARF 330.0 Statement of Financial Performance designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s interest income and expense. It should be read in conjunction with the versions of Reporting Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating income. It should be read in conjunction with the versions of Reporting Form ARF 330.2 Other Operating Income designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating expenses. It should be read in conjunction with the versions of Reporting Form ARF 330.3 Other Operating Expenses designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the instructions to each version of the form (all of which are attached and form part of this Reporting Standard).

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.1 International Banking Statistics — Locational Data (ARF 731.1) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an Australian-owned authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.3A International Banking Statistics – Immediate and Ultimate Risk Exposures – Domestic Entity (ARF 731.3A) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to a foreign subsidiary bank’s, or a branch of a foreign bank’s, international exposures. It includes Reporting Form ARF 731.3B International Banking Statistics – Immediate and Ultimate Risk Exposures – Foreign Entity (ARF 731.3B) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.4 International Banking Statistics – Balance Sheet Items (ARF 731.4) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to the Australian Prudential Regulation Authority relating to an authorised deposit-taking institution’s or registered financial corporation’s lending and leasing for agricultural activity, and the extent to which those loans and leases are past due or in distress.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s levy calculation for the purposes of the Major Bank Levy Act 2017. It includes Reporting Form ARF 760.0 ATO collection for Major Bank Levy Act 2017 and should be read in conjunction with the Major Bank Levy Act 2017.

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s points of presence. It includes Reporting Form ARF 796.1 Points of Presence - Face-to-face service channels (ARF 796.1), Reporting Form ARF 796.2 Points of Presence – ATMs (ARF 796.2), Reporting Form ARF 796.3 Points of Presence - EFTPOS Terminals (ARF 796.3) and the associated specific instructions.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending to small and medium enterprises (SMEs) under the Australian Government SME Guarantee Scheme Phase 1.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending to small and medium enterprises (SMEs) under of the Australian Government SME Guarantee Scheme Phase 2.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s lending to the Arts Sector for Show Starter Loans (SSLs) under the Australian Government Arts Sector SSL Guarantee Scheme.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution's and registered financial corporation's lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) that received JobKeeper payments between 4 January 2021 and 28 March 2021.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution's and registered financial corporation's lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) that are located or operating in eligible Local Government Areas (LGAs) impacted by the floods in March 2021.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s and registered financial corporation’s lending under the Australian Government SME Recovery Loan Scheme to small and medium enterprises (SMEs) adversely economically affected by the Coronavirus pandemic.

This RPG provides guidance to support the Economic and Financial Statistics (EFS) collection applicable to authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs).

This Reporting Standard defines key terms referred to in other reporting standards applicable to authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs), where these reporting standards form part of the Economics and Financial Statistics (EFS) Collection. All EFS reporting standards applicable to ADIs and RFCs must be read in conjunction with this Reporting Standard.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s financial position. It includes Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard), Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s loans and finance leases. It includes Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s deposits. It includes Reporting Form ARF 720.2A ABS/RBA Deposits (Standard) and Reporting Form ARF 720.2B ABS/RBA Deposits (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s intra-group assets and liabilities. It includes Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s debt securities held. It includes Reporting Form ARF 720.4 ABS/RBA Debt Securities Held and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s equity securities held. It includes Reporting Form ARF 720.5 ABS/RBA Equity Securities Held and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s securities on issue. It includes Reporting Form ARF 720.6 ABS/RBA Securities on Issue and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s bill acceptances and endorsements. It includes Reporting Form ARF 720.7 ABS/RBA Bill Acceptances and Endorsements and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s repurchase agreements and securities lending. It includes Reporting Form ARF 721.0A ABS/RBA Repurchase Agreements and Securities Lending (Option A) and Reporting Form ARF 721.0B ABS/RBA Repurchase Agreements and Securities Lending (Option B) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s 2008 System of National Accounts (SNA08) / Balance of Payments Manual 6 (BPM 6) derivatives. It includes Reporting Form ARF 722.0 ABS/RBA Derivatives and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s margin lending. It includes Reporting Form ARF 723.0 ABS/RBA Margin Lending and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s financial performance. It includes Reporting Form ARF 730.0 ABS/RBA Statement of Financial Performance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to fees charged by an authorised deposit-taking institution. It includes Reporting Form ARF 730.1 ABS/RBA Fees Charged and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of business finance to private and public sector businesses. It includes Reporting Form ARF 741.0 ABS/RBA Business Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s business credit stocks, flows and interest rates. It includes Reporting Form ARF 742.0A ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 742.0B ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of housing finance to households. It includes Reporting Form ARF 743.0 ABS/RBA Housing Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s housing credit stocks, flows and interest rates. It includes Reporting Form ARF 744.0A ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 744.0B ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of personal finance to households. It includes Reporting Form ARF 745.0 ABS/RBA Personal Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s personal credit stocks, flows and interest rates. It includes Reporting Form ARF 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s deposit stocks, flows and interest rates. It includes Reporting Form ARF 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 747.0B ABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s wholesale funding stocks, flows and interest rates. It includes Reporting Form ARF 748.0A ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 748.0B ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

Prudential Standard CPS 001 Defined terms (CPS 001) is a prudential standard that supports interpretation of APRA’s prudential framework. CPS 001 centralises defined terms used in the ADI and insurance prudential frameworks within one prudential standard.