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.