Taxonomy changes
Reporting form taxonomy changes and associated D2A form updates are detailed here.
APRA recommends entities use the Standard Business Reporting (SBR) taxonomy for reporting purposes.
This page contains a list of APRA’s SBR changes for the past 12 months as well as any future scheduled changes. Future dates are indicative only and may be subject to change.
The page will be updated as new changes are scheduled.
If you would like to be alerted to any new or forthcoming changes to SBR, please subscribe to receive notifications from APRA.
Taxonomy release 21 March 2024
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
| ARF_720_4 | Changed business definition of dimension member DV7302 CoveredBond to 'Covered bonds are debt securities that are backed by a ring-fenced pool of assets, such as housing loans. Covered bonds are similar to asset-backed securities, but in the event of bankruptcy, the investor has recourse to both the collateral and the originator or servicer of the loans or finance leases.' for the following items: BSAO28110, BSAO28111, BSAO28112, BSAO28152 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_720_6 | Changed business definition of dimension member DV7302 CoveredBond to 'Covered bonds are debt securities that are backed by a ring-fenced pool of assets, such as housing loans. Covered bonds are similar to asset-backed securities, but in the event of bankruptcy, the investor has recourse to both the collateral and the originator or servicer of the loans or finance leases.' for the following items: BSL22400, BSL22401, BSL22402, BSL22403, BSL22412, BSL22413, BSL22414, BSL22415 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_721_0B | Changed business definition of dimension member DV8765 CoveredBondsIssuedByResidentAuthorisedDepositTakingInstitution to 'Covered bonds issued by resident authorised deposit-taking institutions (ADIs). Covered bonds are debt securities that are backed by a ring-fenced pool of assets, such as housing loans. Covered bonds are similar to asset-backed securities, but in the event of bankruptcy, the investor has recourse to both the collateral and the originator or servicer of the loans or finance leases.' for the following items: OI14316 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_730_1 | Changed business definition of dimension member DV8605 Small to 'A business is classified as small if the reporting entity has an exposure to the business that is less than $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.2.1., 2.1.2.1., 2.1.2.1.1., 3.1.1.1., 4.1.2.1. Changed business definition of dimension member DV8604 Medium to 'A business is classified as medium if the reporting entity has a total exposure to the business that is greater than or equal to $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.2.2., 2.1.2.2., 2.1.2.2.1., 3.1.1.2., 4.1.2.2. | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_741_0 | Changed business definition of dimension member DV8605 Small to 'A business is classified as small if the reporting entity has an exposure to the business that is less than $1.5 million and the business has turnover of less than $75 million.' for Item 2, Column 1 Changed business definition of dimension member DV8604 Medium to 'A business is classified as medium if the reporting entity has a total exposure to the business that is greater than or equal to $1.5 million and the business has turnover of less than $75 million.' for Item 2, Column 2 Changed business definition of dimension member DV8606 Large to 'A business is classified as large if they have turnover greater than or equal to $75 million.' for Item 2, column 3 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_742_0A | Changed business definition of dimension member DV8605 Small to 'A business is classified as small if the reporting entity has an exposure to the business that is less than $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.1., 2.1.2., 7.2.1., 7.3.1., OI14270, OI14273, OI14276, OI14279 Changed business definition of dimension member DV8604 Medium to 'A business is classified as medium if the reporting entity has a total exposure to the business that is greater than or equal to $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.2., 2.1.3., 7.2.2., 7.3.2., OI14270, OI14273, OI14276, OI14279 Changed business definition of dimension member DV8606 Large to 'A business is classified as large if they have turnover greater than or equal to $75 million.' for the following items: 1.1.3., 2.1.4., 7.2.3., 7.3.3., OI14270, OI14273, OI14276, OI14279 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_742_0B | Changed business definition of dimension member DV8605 Small to 'A business is classified as small if the reporting entity has an exposure to the business that is less than $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.1., 2.1.2., 7.2.1., 7.3.1., OI14270, OI14273, OI14276, OI14279 Changed business definition of dimension member DV8604 Medium to 'A business is classified as medium if the reporting entity has a total exposure to the business that is greater than or equal to $1.5 million and the business has turnover of less than $75 million.' for the following items: 1.1.2., 2.1.3., 7.2.2., 7.3.2., OI14270, OI14273, OI14276, OI14279 Changed business definition of dimension member DV8606 Large to 'A business is classified as large if they have turnover greater than or equal to $75 million.' for the following items: 1.1.3., 2.1.4., 7.2.3., 7.3.3., OI14270, OI14273, OI14276, OI14279 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_748_0A | Changed business definition of dimension member DV7302 CoveredBond to 'Covered bonds are debt securities that are backed by a ring-fenced pool of assets, such as housing loans. Covered bonds are similar to asset-backed securities, but in the event of bankruptcy, the investor has recourse to both the collateral and the originator or servicer of the loans or finance leases.' for the following items: OI14302, OI14308 | No change | 01-Jun-24 | 01-Jun-24 |
| ARF_748_0B | No change | 01-Jun-24 | 01-Jun-24 |
Taxonomy release 19 October 2023
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| HRF_601_1 series | Changed name and business definition of dimension member Prosthetics DV7627 to MedicalDevicesOrHumanTissueProducts, definition 'The information reported is in relation to medical devices or human tissue products of the kinds listed in the relevant legislation.' to align with changes to legislation for the following items: OI12883, OI12884, PL18170, PL18178, PL18186 and PL18194. Changed name and business definition of dimension member ProsthesesAidsAndAppliances DV7666 to MedicalDevicesOrHumanTissueProductsAidsAndAppliances, definition 'The information reported is in relation to post operation aids (e.g. surgical stockings), braces and supports (e.g. crutches), medical aids (including Irlen lens), non-surgical medical devices or human tissue products (including wigs), artificial appliances, wheel chairs, walking frame, nebuliser, transcutaneous electrical nerve stimulation machine, asthma spacer and blood glucose monitor.' to align with changes to legislation for the following item: OI12971 | Changed labels from 'Prostheses' to 'Medical devices or human tissue products' item 25, item 35, item 36, item 37 and item 38. Changed drop down value from 'Prostheses, Aids and Appliances' to 'Medical devices or human tissue products, Aids and Appliances' in item 48 | 01-Jan-24 | 01-Jan-24 |
| HRF_603_0 series | Changed name and business definition of concepts DE14067, DE14068, DE14069, DE14070 and DE14071 containing the term prostheses to medical devices or human tissue products to align with changes to legislation for the following items: OI13045, PL18466, OI13046, PL18467, PL18468, OI13047, PL18469, OI13048, PL18470, PL18471 Changed name and business definition of dimension ProsthesesCategoryDimension DM809 to MedicalDevicesOrHumanTissueProductsCategoryDimension, definition 'This dimension categorises the reported data according to the category of medical devices or human tissue products as defined in the relevant Private Health Insurance (medical devices or human tissue products) rules.' to align with changes to legislation for the following item: OI13044 Changed business definition of all dimension members in dimension DM809 containing the term prostheses to medical devices or human tissue products to align with changes to legislation for the following item: OI13044 | Changed form name from 'Statistical Data on Prosthetic Benefits - State' to 'Statistical Data on Medical Devices Or Human Tissue Products Benefits - State'. Changed labels from 'Prostheses' to 'Medical devices or human tissue products' in the table | 01-Jan-24 | 01-Jan-24 |
Related links
Taxonomy development artefacts
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