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Final IFRS reporting requirements ADIs

Summary of changes
Download a zip file that contains all forms (with attribute codes)

  Form Name

  Licensed Form

Consolidated Form 

Domestic  Form

 Offshore Operations  Form

Instructions 
Capital Adequacy

ARF 110.0 

  ARF 110.0

 

 

Instructions

Capital Adequacy - On-Balance Sheet Business Risk Weighting Schedule

No Change ARF112.1

No Change ARF112.1

 

 

Instructions

Capital Adequacy - Off-Balance Sheet Business

No Change ARF112.2

No Change ARF112.2

 

 

Instructions

Market Risk

No Change ARF113.0

No Change ARF113.0

 

 

Instructions

Repricing Analysis

 ARF 113.1 

  ARF 113.1

 

 

Instructions

Statement of High Quality Liquid Assets Calculation

 ARF 210.0 

     

Instructions

Impaired Assets   

No Change ARF220.0 

No Change ARF220.0  

 

Instructions

Prescribed Provisioning    No Change ARF220.3  No Change ARF220.3   

 

Instructions

Movements in Provisions for Impairment  ARF 220.5  ARF 220.5     

Instructions

Large Exposures    No Change 
ARF221.0
No Change ARF221.0  

 

Instructions

Exposures to Related Entities 

No Change ARF222.0

No Change ARF222.0  

 

Instructions

Commercial Property (Other ADIs)   No Change ARF230.0 No Change ARF230.0  

 

Instructions

Commercial Property(Banks)  No Change ARF230.0 No Change ARF230.0  

 

Instructions

International Exposures   No Change  ARF 231.1, 231.2 & 231.3 No change No Change  ARF 231.1, 231.2 & 231.3 No change    

Instructions

Statement of Financial Position (Domestic Books)     

ARF 320.0

 

Instructions

Debt Securities Held  

 

 No Change ARF320.1  

Instructions

Equity Securities Held  

 

No Change ARF320.2

 

Instructions

Debt Securities on issue      No Change ARF320.3

 

Instructions

Bills Acceptances and Endorsements     No Change ARF320.4

 

Instructions

Securities Subject to Repurchase & Resale & Stock Lending & Borrowing     

 

No Change ARF320.5

 

Instructions

Deposits and Loans Classified by State and Territory  No Change ARF320.7

 

No Change ARF320.7

 

Instructions

Intra-Group Receivables and Payables    

No Change ARF320.9

 

Instructions

Statement of Financial Position (Offshore Operations)       

ARF 321.0

Instructions

Statement of Financial Position (Consolidated)   

ARF 322.0

 

 

Instructions

Statement of Financial Position (Licensed ADI) 

ARF 323.0

   

 

Instructions

International Operations       

 No Change ARF325.0

Instructions

Offshore Banking Units 

No Change ARF326.0

   

 No Change ARF326.0

Instructions

Statement of Financial Performance 

ARF 330.0

ARF 330.0

 

 

Instructions

Interest Income and Interest Expense 

No Change ARF330.1

No Change ARF330.1

   

Instructions

Other Operating Income   

ARF 330.2

ARF 330.2

 

 

Instructions

Other Operating Expenses   

ARF 330.3

ARF 330.3

 

 

Instructions

Selected Revenue and Expenses 

No Change ARF331.0

 

No Change ARF331.0

 

Instructions

Statement of Economic Activity 

No Change ARF332.0

 

No Change ARF332.0

 

Instructions

Commercial Finance 

No Change ARF391.0

 

No Change ARF391.0

 

Instructions

Housing Finance 

No Change ARF392.0

 

No Change ARF392.0

 

Instructions

Lease Finance 

No Change ARF393.0

 

No Change ARF393.0

 

Instructions

Personal Finance 

No Change ARF394.0

 

No Change ARF394.0

 

Instructions

Business Finance      

No Change ARF395.0

 

Instructions

Points of Presence  

No Change ARF396.0

 

No Change ARF396.0

 

Instructions



Authorised Deposit-Taking Institutions | General Insurance | Superannuation | Life Insurance | Friendly Societies

Australian Prudential Regulation Authority