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Authorised deposit-taking institutions standards and guidance

The following provides prudential and reporting standards, practice guides and other guidance.

Capital

Prudential Standards

Guidance

Reporting Standards

 

 

Taxonomy

APS 110 Capital Adequacy

ARS 110.0 Capital Adequacy (applies to both Level 1 & Level 2 forms)

APS 111 Capital Adequacy: Measurement of Capital

Measurement of Capital frequently asked questions

ARS 111.0 Fair Values (applies to both Level 1 & Level 2 forms)

 

 

APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk

 

 

APS 114 Capital Adequacy: Standardised Approach to Operational Risk

ARS 114.0 Standardised Approach – Operational Risk (applies to both Level 1 & Level 2 forms)

APS 115 Capital Adequacy: Advanced Measurement Approaches to Operational Risk

ARS 115.0 Advanced Measurement Approaches (AMA) to Operational Risk (applies to both Level 1 & Level 2 forms)

APS 116 Capital Adequacy: Market Risk

ARS 116.0 Market Risk (applies to both Level 1 & Level 2 forms)

APS 117 Capital Adequacy: Interest Rate Risk in the Banking Book (Advanced ADIs)

 

 

APS 120 Securitisation 

Note: ADIs are expected to comply with:

For further information: 

APS 121 Covered Bonds

 

 

APS 180 Capital Adequacy: Counterparty Credit Risk (new standard effective from 1 July 2019)    

Risk management

Prudential Standards

Guidance

Reporting Standards

 

 

Taxonomy

APS 210 Liquidity

ARS 210.0 Liquidity (applies to both Level 1 & Level 2 forms)

APS 220 Credit Quality

 

ARS 220.0 Impaired Facilities (applies to both consolidated & licensed reporting)
ARS 220.3 Prescribed Provisioning (applies to both consolidated & licensed reporting)
ARS 220.5 Movements in Provisions for Impairment (applies to both consolidated & licensed reporting)

CPS 220 Risk Management

 

APS 221 Large Exposures (effective until 31 December 2018)
ARS 221.0 Large Exposures (effective until 31 December 2018)
3PS 221 Aggregate Risk Exposures  

APS 222 Associations with Related Entities

 

ARS 222.0 Exposures to Related Entities 

3PS 222 Intra-group Transactions and Exposures  

 

ARS 223.0 Residential Mortgage Lending

CPS 226 Margining and Risk Mitigation for Non-centrally Cleared Derivatives 

 

 

 

 

ARS 230.0 Commercial Property (applies to both consolidated and licensed reporting)

CPS 231 Outsourcing

 

CPS 232 Business Continuity Management

 

 

   

CPS 234 Information Security (effective 1 July 2019)

 

 

 

Financial statements

Reporting Standards
ARS 325.0 International Operations (Banks are required to submit a separate form for each of their related bank office located overseas)
ARS 391.0 Commercial Finance (applies to forms ARF 391.0.1 to ARF 391.0.8 one form per state & territory)
ARS 392.0 Housing Finance (applies to forms ARF 392.0.1 to ARF 392.0.8 one form per state & territory)
ARS 393.0 Lease Finance (applies to forms ARF 393.0.1 to ARF 393.0.8 one form per state & territory)
ARS 394.0 Personal Finance (applies to forms ARF 394.0.1 to ARF 394.0.8 one form per state & territory)
ARS 796.0 Points of Presence (ADIs are to submit one form per service channel they operate)

Looking for superseded standards, guidance or discontinued publications?