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APRA Connect Taxonomy Artefacts

Last updated: 6 February 2024

APRA Connect taxonomy artefacts are provided to help entities prepare data for submission on APRA Connect. 

The artefacts include the data dictionary, validations, reporting taxonomy and XSD (to validate files).

Artefacts should be used in conjunction with the relevant reporting standard. Where there is a difference between the artefacts and the reporting standard, the reporting standard should be referenced for final versions of definitions and reporting instructions.

The latest reporting taxonomy artefacts are linked below.


Changes to taxonomy artefacts

Changes to the taxonomy artefacts – including validation rules that have been restricted for one or more entities – are detailed in the following spreadsheet.
The spreadsheet is broken into changes to: 

  • Schemas: alignment of business definitions to the reporting standard, correcting spelling mistakes and altering the mandatoriness of objects.
  • Amended validation rules: new, amended or deleted validation rules
  • Rule restrictions: rules that have been restricted for a given period, entity or number of entities

On 27 September 2022, APRA finalised changes to the capital and reporting frameworks for insurance in response to the introduction of the new accounting standard Australian Accounting Standards Board 17 Insurance Contracts (AASB 17).

The revised prudential and reporting standards came into effect from 1 July 2023.

The information paper, response paper, final prudential and reporting standards and non-confidential submissions can be found at: Round four – Response Paper and Final Standards - Finalisation of the integration of AASB 17 into the capital and reporting frameworks for insurers and updates to the LAGIC framework

The reporting taxonomy artefacts are linked below. 


Transitionary tool for selected collections (Playback spreadsheets)

For the following priority returns, APRA has prepared Playback spreadsheets to assist entities in preparing the returns. 

  • GRS 114.0 Asset Risk Charge
  • GRS 114.0.G Asset Risk Charge
  • GRS 115.0.G Outstanding Claims Liabilities – Insurance Risk Charge
  • GRS 115.1.G Premiums Liabilities – insurance Risk Charge

The Playback spreadsheets have worksheet(s) which show summaries and calculations from the data items. The Playback spreadsheets are a transition tool that may be used for performing data quality checks through reviewing summaries and calculations from the data items. Insurers are to use form layouts within the taxonomy artefacts to upload data to APRA Connect. 


Changes to taxonomy artefacts

Changes to the taxonomy artefacts – including validation rules that have been restricted for one or more entities – are detailed in the following spreadsheet.

The spreadsheet is broken into changes to: 

  • Schemas: alignment of business definitions to the reporting standard, correcting spelling mistakes and altering the mandatoriness of objects.
  • Amended validation rules: new, amended or deleted validation rules.
  • Rule restrictions: rules that have been restricted for a given period, entity or number of entities.
  • Release notes: known issues which will be resolved before the first submissions and/or additional information regarding a release.

 

On 27 September 2022, APRA finalised changes to the capital and reporting frameworks for insurance in response to the introduction of the new accounting standard Australian Accounting Standards Board 17 Insurance Contracts (AASB 17).

The revised prudential and reporting standards came into effect from 1 July 2023.

The information paper, response paper, final prudential and reporting standards and non-confidential submissions can be found at: Round four – Response Paper and Final Standards - Finalisation of the integration of AASB 17 into the capital and reporting frameworks for insurers and updates to the LAGIC framework

The reporting taxonomy artefacts are linked below. 


Transitionary tool for selected collections (Playback spreadsheets)

For the following priority returns, APRA has prepared Playback spreadsheets to assist entities in preparing the returns. 

  • LRS 114.0 Asset Risk Charge
  • LRS 200.0 Capital Adequacy Supplementary Information

The Playback spreadsheets have worksheet(s) which show summaries and calculations from the data items. The Playback spreadsheets are a transition tool that may be used for performing data quality checks through reviewing summaries and calculations from the data items. Insurers are to use form layouts within the taxonomy artefacts to upload data to APRA Connect. 


Changes to taxonomy artefacts

Changes to the taxonomy artefacts – including validation rules that have been restricted for one or more entities – are detailed in the following spreadsheet.

The spreadsheet is broken into changes to: 

  • Schemas: alignment of business definitions to the reporting standard, correcting spelling mistakes and altering the mandatoriness of objects.
  • Amended validation rules: new, amended or deleted validation rules
  • Rule restrictions: rules that have been restricted for a given period, entity or number of entities.
  • Release notes: known issues which will be resolved before the first submissions and/or additional information regarding a release.

HRS 605.0 Private Health Insurance Reform Data Collection, commenced in March 2021, collects information on a private health insurer’s (PHI’s) implementation of the Government’s private health insurance reforms announced in October 2017.

PHI Capital framework

On 27 September 2022, APRA finalised the capital framework for private health insurers.

The new framework enhances policyholder protection by seeking to ensure that private health insurers maintain an appropriate level of financial resilience to absorb unanticipated losses.

The Response Paper and finalised reporting standards are available at: Review of the private health insurance capital framework

The reporting taxonomy artefacts are linked below. 


Transitionary tool for selected collections (Playback spreadsheets)

For the following priority returns, APRA has prepared Playback spreadsheets to assist entities in preparing the returns. 

  • HRS 114.0  Asset Risk Charge
  • HRS 115.0 Insurance Risk Charge

The Playback spreadsheets have worksheet(s) which show summaries and calculations from the data items. The Playback spreadsheets are a transition tool that may be used for performing data quality checks through reviewing summaries and calculations from the data items. Insurers are to use form layouts within the taxonomy artefacts to upload data to APRA Connect. 


Changes to taxonomy artefacts

Changes to the taxonomy artefacts – including validation rules that have been restricted for one or more entities – are detailed in the following spreadsheet.

The spreadsheet is broken into changes to: 

  • Schemas: alignment of business definitions to the reporting standard, correcting spelling mistakes and altering the mandatoriness of objects.
  • Amended validation rules: new, amended or deleted validation rules.
  • Rule restrictions: rules that have been restricted for a given period, entity or number of entities.

The latest reporting taxonomy artefacts are linked below.


Changes to taxonomy artefacts

Changes to the taxonomy artefacts – including validation rules that have been restricted for one or more entities – are detailed in the following spreadsheet.

The spreadsheet is broken into changes to: 

  • Schemas: alignment of business definitions to the reporting standard, correcting spelling mistakes and altering the mandatoriness of objects.
  • Amended validation rules: new, amended or deleted validation rules
  • Rule restrictions: rules that have been restricted for a given period, entity or number of entities.
  • Release notes: known issues which will be resolved before the first submissions and/or additional information regarding a release.

Support material

APRA Connect taxonomy artefacts - streamed 1 April 2021 provides an overview of the APRA Connect taxonomy artefacts. 

Expression Functions Guide

The Expression Functions Guide describes the Expression function used in the validation of data submitted via APRA Connect and should be used in conjunction with the published taxonomy artefacts.

Expression functions execute standard logical/mathematical/date/string functions. Each type of expression is described in detail.


Explanatory Notes 

The following explanatory notes are to assist entities in using the artefacts.

The APRA Data Dictionary contains all the elements and their properties used in the collections in APRA Connect. The Excel based data dictionary includes detailed properties of data types and enumerations; this information can be used by entities when setting up their own systems and processes for defining data. 

The Reporting Taxonomies contain all the elements and their properties, relevant to the selected collection. The Excel based reporting taxonomy includes the following worksheets:

  • 'Schema’ contains the collection name, schema properties and the embedded hole constraint file which displays each table and the allowed values that are relevant in the selected collection.
  • ‘Elements’ contains only the elements and their properties that are relevant in the selected collection.
  • ‘Data types’ contains the data types that may be used for each of the defined elements within the selected collection. Each data type is either based on a specific base data type or is an enumeration.
  • ‘Enumerations’ contains the enumerations in the selected collection, along with all of the allowed values (regardless of the selected collection).
  • ‘Form Set’ contains detailed information for the return name and label (used throughout APRA Connect to identify the return).
  • ‘Folders’ contains (where relevant) detailed information for a return that can include multiple instances of the same form (for example, State based forms).
  • ‘Forms’ contains properties for the forms in a return.
  • ‘Rules’  contains rules relating to the selected collection. A full list of rules – across all collections - is available in the Validation Rules spreadsheet.
  • ‘Entity Details’ displays the layout of the form that captures the entity specific Name, ABN and Reporting End Date. This worksheet can be used as a template for entities uploading via Excel.
  • Form layouts for each of the specific forms in the selected collection. This worksheet can be used as a template for entities uploading via Excel. For example, the worksheet may be titled SRF_705_0_Table_1 in the Performance Components collection for Superannuation.

The Validation Rules file contains details of the validation rules, relevant to the selected industry, including:

  • ‘Rule ID’ is a unique identifier for each rule.
  • ‘Rule Name’ will be shown in APRA Connect when a rule is triggered (if APRA hasn’t provided a name, the Rule ID will show instead).
  • ‘Rule Version’ will indicate the version of the rule.
  • ‘Schema Name’ references the schema name specified in the corresponding Reporting Taxonomy.
  • ‘Business Description’ is a simple, plain English description of the validation rule.
  • 'Section rule applies to’ references the specific table or List (which can be found on the Elements tab of the corresponding Reporting Taxonomy) that the rule relates to. If the rule is evaluating multiple tables, this field will reference the entire form.
  • ‘Rule Type’ indicates if the rule is an Error and has to be resolved before submitting or a Warning that entities must provide an explanation for the discrepancy in order to submit the return.

The purpose of the XSD file is to validate the XML file being uploaded to APRA Connect. Each draft XSD file contains important information including:

  • GUID is the unique identifier for the collection and should be included in the header of any XML file that will be uploaded into APRA Connect.
  • Version number identifies the version of the collection and should be included in the header of any XML file that will be uploaded into APRA Connect.
  • The XSD can be used by entities in third party software to generate and validate XML files.
  • The XML schema is W3C compliant.

Summary of XSD files and corresponding reporting standard and collection name. 

IndustryReporting StandardCollection nameXSD file name
ADIARS 110.0Capital AdequacyADI_uCAPAD.xsd
ADIARS 112.0Capital Adequacy - Standardised Approach to Credit RiskADI_uCRSTD.xsd
ADIARS 113.0Capital Adequacy - Internal Ratings-based Approach to Credit RiskADI_uCRIRB.xsd
ADIARS 115.0Operational RiskADI_uOPRISK.xsd
General InsuranceGRS 110.0Prescribed Capital Amount - Level 1GI_uL1_uPCA.xsd
General InsuranceGRS 110.0.GPrescribed Capital Amount - Level 2GI_uL2_uPCA.xsd
General InsuranceGRS 111.0Adjustments and Exclusions - Level 1GI_uL1_uADJ.xsd
General InsuranceGRS 111.0.GAdjustments and Exclusions - Level 2GI_uL2_uADJ.xsd
General InsuranceGRS 112.0Determination of Capital Base - Level 1GI_uL1_uDCB.xsd
General InsuranceGRS 112.0.GDetermination of Capital Base - Level 2GI_uL2_uDCB.xsd
General InsuranceGRS 114.0Asset Risk Charge - Level 1GI_uL1_uARC.xsd
General InsuranceGRS 114.0.GAsset Risk Charge - Level 2GI_uL2_uARC.xsd
General InsuranceGRS 114.1Assets by Counterparty Grade - Level 1GI_uL1_uACG.xsd
General InsuranceGRS 114.1.GAssets by Counterparty Grade - Level 2GI_uL2_uACG.xsd
General InsuranceGRS 115.0Outstanding Claims Liabilities - Insurance Risk Charge - Level 1GI_uL1_uOCLIRC.xsd
General InsuranceGRS 115.0.GOutstanding Claims Liabilities - Insurance Risk Charge - Level 2GI_uL2_uOCLIRC.xsd
General InsuranceGRS 115.1Premiums Liabilities - Insurance Risk Charge - Level 1GI_uL1_uPLIRC.xsd
General InsuranceGRS 115.1.GPremiums Liabilities - Insurance Risk Charge - Level 2GI_uL2_uPLIRC.xsd
General InsuranceGRS 116.0Insurance Concentration Risk Charge - Level 1GI_uL1_uICRC.xsd
General InsuranceGRS 116.0.GInsurance Concentration Risk Charge - Level 2GI_uL2_uICRC.xsd
General InsuranceGRS 117.0Asset Concentration Risk Charge - Level 1GI_uL1_uACRC.xsd
General InsuranceGRS 117.0.GAsset Concentration Risk Charge - Level 2GI_uL2_uACRC.xsd
General InsuranceGRS 118.0Operational Risk Charge - Level 1GI_uL1_uORC.xsd
General InsuranceGRS 118.0.GOperational Risk Charge - Level 2GI_uL2_uORC.xsd
General InsuranceGRS 300.0Statement of Financial Position - Level 1GI_uL1_uSTATFINPOS.xsd
General InsuranceGRS 300.0.GStatement of Financial Position - Level 2GI_uL2_uSTATFINPOS.xsd
General InsuranceGRS 302.0.GStatement of Financial Position by Region - Level 2GI_uL2_uSTATFINPOSBYREG.xsd
General InsuranceGRS 310.0Statement of Profit or Loss and Other Comprehensive Income - Level 1GI_uL1_uSTATPLANDOCI.xsd
General InsuranceGRS 310.0.GStatement of Profit or Loss and Other Comprehensive Income - Level 2GI_uL2_uSTATPLANDOCI.xsd
General InsuranceGRS 311.0Statement of Profit or Loss and Other Comprehensive Income by Product Group - Level 1GI_uL1_uSTATPLANDOCIBYPG.xsd
General InsuranceGRS 311.0.GStatement of Profit or Loss and Other Comprehensive Income by Product Group - Level 2GI_uL2_uSTATPLANDOCIBYPGANDRG.xsd
General InsuranceGRS 320.0Liability Roll Forwards - Level 1GI_uL1_uLIABROLLFWDS.xsd
General InsuranceGRS 320.0.GLiability Roll Forwards - Level 2GI_uL2_uLIABROLLFWDS.xsd
General InsuranceGRS 400.0Statement of Risk by CountryGI_uL1_uSRC.xsd
General InsuranceGRS 410.0Movement in Outstanding Claims LiabilitiesGI_uL1_uMOVEOCL.xsd
General InsuranceGRS 420.0Insurance Revenue and Incurred Claims by State and Territory of AustraliaGI_uL1_uINSREV.xsd
General InsuranceGRS 440.0Claims Development TableGI_uL1_uCLAIMSDEV.xsd
General InsuranceGRS 460.0Reinsurance Assets by Counterparty - Level 1GI_uL1_uREINSASSETSBYCG.xsd
General InsuranceGRS 460.0.GReinsurance Assets by Counterparty - Level 2GI_uL2_uREINSCG.xsd
General InsuranceGRS 460.1Exposure Analysis by Reinsurance Counterparty - Level 1GI_uL1_uEXPBYREINSCP.xsd
General InsuranceGRS 460.1.GExposure Analysis by Reinsurance Counterparty - Level 2GI_uL2_uEXPBYREINSCP.xsd
General InsuranceGRS 600.0Supplementary Capital Data - Premiums, Claims and ExpensesGI_uL1_uSUPCD.xsd
Life InsuranceLRS 110.0Prescribed Capital AmountLI_uPCA.xsd
Life InsuranceLRS 111.0Adjustments and ExclusionsLI_uADJ.xsd
Life InsuranceLRS 112.0Determination of Capital BaseLI_uDCB.xsd
Life InsuranceLRS 114.0Asset Risk ChargeLI_uARC.xsd
Life InsuranceLRS 114.5Friendly Society Related ItemsLI_uFSRI.xsd
Life InsuranceLRS 115.0Insurance Risk ChargeLI_uIRC.xsd
Life InsuranceLRS 117.0Asset Concentration Risk ChargeLI_uACRC.xsd
Life InsuranceLRS 118.0Operational Risk ChargeLI_uORC.xsd
Life InsuranceLRS 200.0Capital Adequacy Supplementary InformationLI_uCAPADSUP.xsd
Life InsuranceLRS 300.0Statement of Financial PositionLI_uSTATFINPOS.xsd
Life InsuranceLRS 310.0Statement of Profit or Loss and Other Comprehensive IncomeLI_uSTATPLANDOCI.xsd
Life InsuranceLRS 311.0Statement of Profit or Loss and Other Comprehensive Income by Product GroupLI_uSTATPLANDOCIBYPG.xsd
Life InsuranceLRS 320.0Liability Roll ForwardsLI_uLIABROLLFWDS.xsd
Life InsuranceLRS 340.0Retained Profits and Policy Liabilities for Participating BusinessLI_uRETPROFPAR.xsd
Life InsuranceLRS 340.1Retained Profits and Share CapitalLI_uRETPROFSC.xsd
Life InsuranceLRS 400.0Statement of Policy LiabilitiesLI_uSTATPOLLIAB.xsd
Life InsuranceLRS 420.0Assets Backing Policy LiabilitiesLI_uABPL.xsd
Private Health InsuranceHRS 101.0Regulatory Income Statement - Supplementary InformationPHI_uRISSI.xsd
Private Health InsuranceHRS 104.0Forecasts and TargetsPHI_uFT.xsd
Private Health InsuranceHRS 109.0ClaimsPHI_uCLMS.xsd
Private Health InsuranceHRS 110.0Prescribed Capital AmountPHI_uPCA.xsd
Private Health InsuranceHRS 111.0Adjustments and ExclusionsPHI_uADJ.xsd
Private Health InsuranceHRS 112.0Determination of Capital BasePHI_uDCB.xsd
Private Health InsuranceHRS 112.3Related Party ExposuresPHI_uRPE.xsd
Private Health InsuranceHRS 114.0Asset Risk ChargePHI_uARC.xsd
Private Health InsuranceHRS 115.0Insurance Risk ChargePHI_uIRC.xsd
Private Health InsuranceHRS 117.0Asset Concentration Risk ChargePHI_uACRC.xsd
Private Health InsuranceHRS 118.0Operational Risk ChargePHI_uORC.xsd
Private Health InsuranceHRS 300.0Statement of Financial PositionPHI_uSTATFINPOS.xsd
Private Health InsuranceHRS 310.0Statement of Profit or Loss and Other Comprehensive IncomePHI_uSTATPLANDOCI.xsd
Private Health InsuranceHRS 320.0Liability Roll ForwardsPHI_uLIABROLLFWDS.xsd
Private Health InsuranceHRS 605.0Private Health Insurance Reform Data CollectionPHI_uREFORM.xsd
SuperannuationSRF 251.0Insurance arrangementsSUP_uINSAR.xsd
SuperannuationSRS 332.0ExpensesSUP_uEXP.xsd
SuperannuationSRS 550.0Asset AllocationSUP_uAA.xsd
SuperannuationSRS 550.0Asset Allocation - Part A (effective from 30 September 2023)SUP_uAAA.xsd
SuperannuationSRS 550.0Asset Allocation - Part B (effective from 30 September 2023)SUP_uAAB.xsd
SuperannuationSRS 605.0RSE structureSUP_uSTRUCT.xsd
SuperannuationSRS 605.0AttestationSUP_uATT.xsd
SuperannuationSRS 606.0RSE profileSUP_uPROFILE.xsd
SuperannuationSRS 606.1RSE Profile Fees And Costs ArrangementsSUP_uPROFFEECO.xsd
SuperannuationSRS 611.0Member accountsSUP_uMEMAC.xsd
SuperannuationSRS 705.0Performance componentsSUP_uPERFCOMP.xsd
SuperannuationSRS 705.1Performance benchmarkSUP_uPERFBENCH.xsd
SuperannuationSRS 705.1Investment ObjectivesSUP_uINVOBJ.xsd
SuperannuationSRS 705.1Investment Objectives (External) (effective from 30 September 2023)SUP_uINVOBJEX.xsd
SuperannuationSRS 706.0Fees and costsSUP_uFEECO.xsd

Using APRA Connect

Refer to the APRA Connect support material which includes the Guide and frequently asked questions. Contact the team at dataanalytics@apra.gov.au.

Technical issues?
 

Log a support request with the Service Desk at support@apra.gov.au and ensure that you include the ABN of the entity the issue relates to.

For urgent issues call +61 2 9210 3400 between 9am and 5pm AEST weekdays.

Need help with Digital Identity?
 

Please refer to published material for help with  the Australian Government , myGovID and RAM