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Authorised deposit-taking institutions standards and guidance

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The following provides prudential and reporting standards, practice guides and other guidance for authorised deposit-taking institutions (ADIs).

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

 

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?