Skip to main content
Return to Authorised deposit-taking institutions

Prudential and Reporting Standards for Authorised deposit-taking institutions

Governance

  • 310

    Audit and Related Matters

    3PS
    310
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    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.
  • 310

    Audit and related matters

    APS
    310
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
  • 330

    Public Disclosure

    APS
    330
    APS
    330
    Prudential Standards (2)
    Status: In force
    In effect from 28 February 2023
    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.
    Status: Not in force
    In effect from 1 July 2018
    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.
  • 510

    Governance

    CPS
    510
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Related resources (2)
  • 511

    Remuneration

    CPS
    511
    CPG
    511
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Guidance (1)
    Status: Current
    18 October 2021
    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
  • 520

    Fit and Proper

    CPS
    520
    CRF
    520
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
    Guidance (0)
    Reporting Forms (1)
    Status: In force
    May 2013
    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
  • 520

    Fit and Proper

    APG
    520
    Guidance (1)
    Status: Current
    July 2008
    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

Risk management

  • 220

    Risk Management

    CPS
    220
    CPG
    220
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
    Guidance (1)
    Status: Current
    April 2018
    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
  • 220

    Credit Risk Management

    APS
    220
    APG
    220
    ARS
    220.0
    ARS
    220.3
    ARS
    220.5
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Guidance (1)
    Status: Current
    1 January 2022
    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
    Reporting Standards (3)
    Status: In force
    Effective from 23 February 2022
    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.
    Status: In force
    In effect from 1 April 2018
    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.
    Status: In force
    In effect from 1 April 2018
    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.
  • 221

    Large Exposures

    APS
    221
    ARS
    221.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Reporting Standards (1)
    Status: In force
    In effect from 3 April 2023
    This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s large exposures.
    Reporting Forms (0)
    Related resources (1)
  • 221

    Aggregate Risk Exposures

    3PS
    221
    3PG
    221
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    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.
    Guidance (1)
    Status: Current
    July 2017
    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
  • 222

    Intra-group Transactions and Exposures

    3PS
    222
    3PG
    222
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    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.
    Guidance (1)
    Status: Current
    July 2017
    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
  • 222

    Associations with Related Entities

    APS
    222
    ARS
    222.0
    ARS
    222.2
    Prudential Standards (1)
    Status: In force
    In effect from 1 January 2022
    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.
    Reporting Standards (2)
    Status: In force
    In effect from 1 January 2022
    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.
    Status: In force
    In effect from 1 January 2022
    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.
  • 223

    Residential Mortgage Lending

    APG
    223
    ARS
    223.0
    Guidance (1)
    Status: Current
    1 January 2023
    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
    Reporting Standards (1)
    Status: In force
    Effective from 3 April 2023
    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
  • 226

    Margining and Risk Mitigation for Non-centrally Cleared Derivatives

    CPS
    226
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Related resources (2)
  • 226

    Margining and Risk Mitigation for Non-centrally Cleared Derivatives

    ARS
    226.0
    Reporting Standards (1)
    Status: In force
    In effect from 31 October 2023
    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.
  • 229

    Climate Change Financial Risks

    CPG
    229
    Guidance (1)
    Status: Current
    26 November 2021
    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
  • 230

    Operational Risk Management

    CPS
    230
    Prudential Standards (1)
    Status: Upcoming
    1 July 2025
    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.
  • 230

    Commercial Property

    ARS
    230.0
    Reporting Standards (1)
    Status: In force
    Effective from 23 February 2022
    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.
  • 231

    Outsourcing

    CPS
    231
    CPG
    231
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    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.
    Guidance (1)
    Status: Current
    October 2006
    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
    Related resources (1)
  • 232

    Business Continuity Management

    CPS
    232
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    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.
  • 233

    Pandemic Planning

    CPG
    233
    Guidance (1)
    Status: Current
    May 2013
    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
    Related resources (2)
  • 234

    Information Security

    CPS
    234
    CPG
    234
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
    Guidance (1)
    Status: Current
    June 2019
    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
    Related resources (2)
  • 235

    Managing Data Risk

    CPG
    235
    Guidance (1)
    Status: Current
    September 2013
    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

Financial resilience

  • 110

    Capital Adequacy

    APS
    110
    APG
    110
    ARS
    110.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Guidance (1)
    Status: Current
    1 January 2023
    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: 369.48 KB
    Reporting Standards (1)
    Status: In force
    3 April 2023
    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.
  • 110

    Internal Capital Adequacy Assessment Process and Supervisory Review

    CPG
    110
    Guidance (1)
    Status: Current
    November 2023
    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
  • 111

    Capital Adequacy: Measurement of Capital

    APS
    111
    ARS
    111.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Reporting Standards (1)
    Status: In force
    1 April 2023
    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.
    Related resources (3)
  • 112

    Capital Adequacy: Standardised Approach to Credit Risk

    APS
    112
    APG
    112
    ARS
    112.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    This Prudential Standard requires an authorised deposit-taking institution to hold sufficient regulatory capital against credit risk exposures.
    Guidance (1)
    Status: Current
    1 January 2023
    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: 428.8 KB
    Reporting Standards (1)
    Status: In force
    Effective from 3 April 2023
    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.
  • 113

    Capital Adequacy: Internal Ratings-based Approach to Credit Risk

    APS
    113
    APG
    113
    ARS
    113.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Guidance (1)
    Status: Current
    1 January 2023
    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: 657.37 KB
    Reporting Standards (1)
    Status: In force
    In effect from 3 April 2023
    This Reporting Standard 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.
  • 115

    Capital Adequacy: Standardised Measurement Approach to Operational Risk

    APS
    115
    ARS
    115.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Reporting Standards (1)
    Status: In force
    Effective from 23 February 2022
    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.
  • 116

    Capital Adequacy: Market Risk

    APS
    116
    APG
    116
    ARS
    116.0
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Guidance (1)
    Status: Current
    1 January 2012
    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
    Reporting Standards (1)
    Status: In force
    In effect from 1 April 2023
    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.
    Related resources (1)
  • 117

    Capital Adequacy: Interest Rate Risk in the Banking Book (Advanced ADIs)

    APS
    117
    APG
    117
    ARS
    117.0
    ARS
    117.1
    ARS
    117.1
    Prudential Standards (1)
    Status: In force
    In effect from 1 January 2013
    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.
    Guidance (1)
    Status: Current
    January 2008
    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
    Reporting Standards (3)
    Status: In force
    In effect from 1 April 2023
    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).
    Status: Not in force
    Superseded
    This reporting standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s interest rate risk in the banking book regulatory capital. It should be read in conjunction with:
  • 120

    Securitisation

    APS
    120
    APG
    120
    ARS
    120.1
    ARS
    120.2
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Guidance (1)
    Status: Current
    January 2018
    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
    Reporting Standards (2)
    Status: In force
    In effect from 3 April 2023
    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.
    Status: In force
    Effective from 3 April 2023
    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.
  • 121

    Covered Bonds

    APS
    121
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
  • 180

    Capital Adequacy: Counterparty Credit Risk

    APS
    180
    ARS
    180.0
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Guidance (0)
    Reporting Standards (1)
    Status: In force
    In effect from 31 October 2023
    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.
  • 210

    Liquidity

    APS
    210
    APG
    210
    ARS
    210.0
    ARF
    210.5
    Prudential Standards (1)
    Status: In force
    1 January 2023
    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.
    Guidance (1)
    Status: Current
    December 2022
    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
    Reporting Standards (1)
    Status: In force
    Effective from 4 Apr 2023
    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.
    Reporting Forms (1)
    Status: In force
    In effect from 1 April 2021
    Excel reporting form ARF 210.5  |  File type: XLSX  |  File size: 31.66 KB
    Related resources (3)
  • 610

    Prudential Requirements for Providers of Purchased Payment Facilities

    APS
    610
    Prudential Standards (1)
    Status: In force
    In effect from 30 May 2023
    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.
    Related resources (1)

Recovery and resolution

  • 190

    Recovery and Exit Planning

    CPS
    190
    CPG
    190
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Guidance (1)
    Status: Current
    May 2023
    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
  • 900

    Resolution Planning

    CPS
    900
    CPG
    900
    Prudential Standards (1)
    Status: In force
    1 January 2024
    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.
    Guidance (1)
    Status: Current
    May 2023
    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
  • 910

    Financial Claims Scheme

    APS
    910
    ARS
    910.0
    Prudential Standards (1)
    Status: In force
    In effect from 1 October 2023
    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.
    Reporting Standards (1)
    Status: In force
    In effect from 19 July 2018
    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.
    Related resources (1)

Reporting

  • 322

    Statement of Financial Position (Consolidated)

    ARS
    322.0
    Reporting Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
  • 323

    Statement of Financial Position (Licensed ADI)

    ARS
    323.0
    Reporting Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
  • 325

    International Operations

    ARS
    325.0
    Reporting Standards (1)
    Status: In force
    In effect from 1 April 2018
    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).
  • 330

    Statement of Financial Performance

    ARS
    330.0
    ARS
    330.1
    ARS
    330.2
    ARS
    330.3
    Reporting Standards (4)
    Status: In force
    In effect from 1 April 2018
    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).
    Status: In force
    In effect from 1 April 2018
    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).
    Status: In force
    In effect from 1 April 2018
    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).
    Status: In force
    In effect from 1 April 2018
    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).
  • 731

    International Banking Statistics

    ARS
    731.1
    ARS
    731.3
    ARS
    731.3
    ARS
    731.4
    Reporting Standards (4)
    Status: In force
    In effect from 1 October 2017
    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.
    Status: In force
    In effect from 1 October 2017
    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.
    Status: In force
    In effect from 1 October 2017
    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.
    Status: In force
    In effect from 1 October 2017
    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.
  • 750

    DAWR Agricultural Lending

    ARS
    750.0
    Reporting Standards (1)
    Status: In force
    In effect from 29 September 2017
    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.
  • 760

    ATO collection for Major Bank Levy Act 2017

    ARS
    760.0
    Reporting Standards (1)
    Status: Current
    9 January 2018
    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.
  • 796

    Points of Presence

    ARS
    796.0
    Reporting Standards (1)
    Status: In force
    In effect from 26 October 2016
    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.
  • 920

    Australian Government Small and Medium Enterprise (SME) Guarantee Scheme

    ARS
    920.0
    ARS
    920.2
    ARS
    920.4
    ARS
    920.6
    ARS
    920.8
    ARS
    920.10
    Reporting Standards (6)
    Status: In force
    In effect from 1 October 2020
    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.
    Status: In force
    In effect from 1 October 2020
    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.
    Status: In force
    In effect from 14 December 2020
    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.
    Status: In force
    In effect from 6 August 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 received JobKeeper payments between 4 January 2021 and 28 March 2021.
    Status: In force
    In effect from 31 October 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.
    Status: In force
    In effect from 31 October 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.
  • 923

    Repayment Deferrals

    ARS
    923.2
    Reporting Standards (1)
    Status: In force
    9 September 2020
    This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s provision of loan repayment deferrals.

Economic and Financial Statistics

  • 701

    ABS/RBA Reporting concepts and definitions

    APG
    701.0
    ARS
    701.0
    Guidance (1)
    Status: In force
    November 2020
    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).
    Reporting Standards (1)
    Status: In force
    Effective from 23 February 2022
    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.
  • 720

    ABS/RBA Statement of Financial Position

    ARS
    720.0
    ARS
    720.1
    ARS
    720.2
    ARS
    720.3
    ARS
    720.4
    ARS
    720.5
    ARS
    720.6
    ARS
    720.7
    Reporting Standards (8)
    Status: In force
    30 September 2021
    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.
    Status: In force
    Effective from 23 February 2022
    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.
    Status: In force
    30 September 2021
    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.
    Status: In force
    30 September 2021
    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.
    Status: In force
    30 September 2021
    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.
    Status: In force
    30 September 2021
    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.
    Status: In force
    30 September 2021
    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.
    Status: In force
    February 2019
    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.
  • 721

    ABS/RBA Repurchase Agreements and Securities Lending

    ARS
    721.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 722

    ABS/RBA Derivatives

    ARS
    722.0
    Reporting Standards (1)
    Status: In force
    24 March 2021
    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.
  • 723

    ABS/RBA Margin Lending

    ARS
    723.0
    Reporting Standards (1)
    Status: In force
    In effect from 1 July 2019
    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.
  • 730

    ABS/RBA Statement of Financial Performance

    ARS
    730.0
    ARS
    730.1
    Reporting Standards (2)
    Status: In force
    30 September 2021
    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.
    Status: In force
    March 2021
    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.
  • 741

    ABS/RBA Business Finance

    ARS
    741.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 742

    ABS/RBA Business Credit Stocks, Flows and Interest Rates

    ARS
    742.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 743

    ABS/RBA Housing Finance

    ARS
    743.0
    Reporting Standards (1)
    Status: In force
    Effective from 23 February 2022
    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.
  • 744

    ABS/RBA Housing Credit Stocks, Flows and Interest Rates

    ARS
    744.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 745

    ABS/RBA Personal Finance

    ARS
    745.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 746

    ABS/RBA Personal Credit Stocks, Flows and Interest Rates

    ARS
    746.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 747

    ABS/RBA Deposit Stocks, Flows and Interest Rates

    ARS
    747.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.
  • 748

    ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates

    ARS
    748.0
    Reporting Standards (1)
    Status: In force
    30 September 2021
    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.

Definitions

  • 001

    Definitions

    APS
    001
    Prudential Standards (1)
    Status: In force
    In effect from 30 September 2022
    This Prudential Standard defines key terms referred to in other Prudential Standards applicable to authorised deposit-taking institutions (ADIs) and authorised non-operating holding companies (authorised NOHCs). All Prudential Standards applicable to ADIs and authorised NOHCs must be read in conjunction with this Prudential Standard.
    Reporting Standards (0)
  • 001

    Definitions

    3PS
    001
    Prudential Standards (1)
    Status: In force
    In effect from 1 July 2017
    This Prudential Standard defines key terms referred to in other Prudential Standards applicable to Level 3 Heads of Level 3 groups. All Prudential Standards applicable to Level 3 Heads must be read in conjunction with this Prudential Standard.