APRA Connect Taxonomy Artefacts
Last updated: 23 October 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.
Authorised deposit-taking institutions (ADIs)
The latest reporting taxonomy artefacts are linked below.
This zip file contains:
- artefacts for current collections (ARS 110.0, ARS 112.0, ARS 113.0 and ARS 115.0)
- artefacts for new collections (ARS 117.0 and ARS 117.1) that have been released into the APRA Connect test environment to assist entities trialling data preparation ahead of the reporting standards coming into effect in 2025.
New collections
On 8 July 2024, APRA published final revised reporting standards on Interest Rate Risk in the Banking Book (IRRBB), including:
- ARS 117.0 Repricing Analysis Collection (ARS 117.0); and
- ARS 117.1 IRRBB Capital Charge Collection (ARS 117.1).
The revised reporting standards come into effect from 1 October 2025.
Further details of the revisions to the IRRBB framework, including details of parallel run expectations, can be found at: Interest Rate Risk in the Banking Book.
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
General Insurance
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.
Life insurance and friendly societies
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.
Private Health Insurance
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.
Superannuation
On 20 September 2024, APRA released the response paper on enhancements to superannuation data collections relating to indirect investment costs and trustee financial statements reporting. The Response Paper and final reporting standards are available at: Phase 2 Depth.
The draft reporting taxonomy artefacts are available now and are linked below. The draft taxonomy artefacts are intended to enable early familiarisation in the APRA Connect test environment from November 2024.
The latest production 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.
Data dictionary
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.
Reporting taxonomy
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.
Validation file
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.
XSD files
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.
Industry | Reporting Standard | Collection name | XSD file name |
---|---|---|---|
ADI | ARS 110.0 | Capital Adequacy | ADI_uCAPAD.xsd |
ADI | ARS 112.0 | Capital Adequacy - Standardised Approach to Credit Risk | ADI_uCRSTD.xsd |
ADI | ARS 113.0 | Capital Adequacy - Internal Ratings-based Approach to Credit Risk | ADI_uCRIRB.xsd |
ADI | ARS 115.0 | Operational Risk | ADI_uOPRISK.xsd |
ADI | ARS 117.0 | Repricing Analysis | ADI_uREPRAN.xsd |
ADI | ARS 117.1 | Interest Rate Risk in the Banking Book | ADI_uIRRBB.xsd |
General Insurance | GRS 110.0 | Prescribed Capital Amount - Level 1 | GI_uL1_uPCA.xsd |
General Insurance | GRS 110.0.G | Prescribed Capital Amount - Level 2 | GI_uL2_uPCA.xsd |
General Insurance | GRS 111.0 | Adjustments and Exclusions - Level 1 | GI_uL1_uADJ.xsd |
General Insurance | GRS 111.0.G | Adjustments and Exclusions - Level 2 | GI_uL2_uADJ.xsd |
General Insurance | GRS 112.0 | Determination of Capital Base - Level 1 | GI_uL1_uDCB.xsd |
General Insurance | GRS 112.0.G | Determination of Capital Base - Level 2 | GI_uL2_uDCB.xsd |
General Insurance | GRS 114.0 | Asset Risk Charge - Level 1 | GI_uL1_uARC.xsd |
General Insurance | GRS 114.0.G | Asset Risk Charge - Level 2 | GI_uL2_uARC.xsd |
General Insurance | GRS 114.1 | Assets by Counterparty Grade - Level 1 | GI_uL1_uACG.xsd |
General Insurance | GRS 114.1.G | Assets by Counterparty Grade - Level 2 | GI_uL2_uACG.xsd |
General Insurance | GRS 115.0 | Outstanding Claims Liabilities - Insurance Risk Charge - Level 1 | GI_uL1_uOCLIRC.xsd |
General Insurance | GRS 115.0.G | Outstanding Claims Liabilities - Insurance Risk Charge - Level 2 | GI_uL2_uOCLIRC.xsd |
General Insurance | GRS 115.1 | Premiums Liabilities - Insurance Risk Charge - Level 1 | GI_uL1_uPLIRC.xsd |
General Insurance | GRS 115.1.G | Premiums Liabilities - Insurance Risk Charge - Level 2 | GI_uL2_uPLIRC.xsd |
General Insurance | GRS 116.0 | Insurance Concentration Risk Charge - Level 1 | GI_uL1_uICRC.xsd |
General Insurance | GRS 116.0.G | Insurance Concentration Risk Charge - Level 2 | GI_uL2_uICRC.xsd |
General Insurance | GRS 117.0 | Asset Concentration Risk Charge - Level 1 | GI_uL1_uACRC.xsd |
General Insurance | GRS 117.0.G | Asset Concentration Risk Charge - Level 2 | GI_uL2_uACRC.xsd |
General Insurance | GRS 118.0 | Operational Risk Charge - Level 1 | GI_uL1_uORC.xsd |
General Insurance | GRS 118.0.G | Operational Risk Charge - Level 2 | GI_uL2_uORC.xsd |
General Insurance | GRS 300.0 | Statement of Financial Position - Level 1 | GI_uL1_uSTATFINPOS.xsd |
General Insurance | GRS 300.0.G | Statement of Financial Position - Level 2 | GI_uL2_uSTATFINPOS.xsd |
General Insurance | GRS 302.0.G | Statement of Financial Position by Region - Level 2 | GI_uL2_uSTATFINPOSBYREG.xsd |
General Insurance | GRS 310.0 | Statement of Profit or Loss and Other Comprehensive Income - Level 1 | GI_uL1_uSTATPLANDOCI.xsd |
General Insurance | GRS 310.0.G | Statement of Profit or Loss and Other Comprehensive Income - Level 2 | GI_uL2_uSTATPLANDOCI.xsd |
General Insurance | GRS 311.0 | Statement of Profit or Loss and Other Comprehensive Income by Product Group - Level 1 | GI_uL1_uSTATPLANDOCIBYPG.xsd |
General Insurance | GRS 311.0.G | Statement of Profit or Loss and Other Comprehensive Income by Product Group - Level 2 | GI_uL2_uSTATPLANDOCIBYPGANDRG.xsd |
General Insurance | GRS 320.0 | Liability Roll Forwards - Level 1 | GI_uL1_uLIABROLLFWDS.xsd |
General Insurance | GRS 320.0.G | Liability Roll Forwards - Level 2 | GI_uL2_uLIABROLLFWDS.xsd |
General Insurance | GRS 400.0 | Statement of Risk by Country | GI_uL1_uSRC.xsd |
General Insurance | GRS 410.0 | Movement in Outstanding Claims Liabilities | GI_uL1_uMOVEOCL.xsd |
General Insurance | GRS 420.0 | Insurance Revenue and Incurred Claims by State and Territory of Australia | GI_uL1_uINSREV.xsd |
General Insurance | GRS 440.0 | Claims Development Table | GI_uL1_uCLAIMSDEV.xsd |
General Insurance | GRS 460.0 | Reinsurance Assets by Counterparty - Level 1 | GI_uL1_uREINSASSETSBYCG.xsd |
General Insurance | GRS 460.0.G | Reinsurance Assets by Counterparty - Level 2 | GI_uL2_uREINSCG.xsd |
General Insurance | GRS 460.1 | Exposure Analysis by Reinsurance Counterparty - Level 1 | GI_uL1_uEXPBYREINSCP.xsd |
General Insurance | GRS 460.1.G | Exposure Analysis by Reinsurance Counterparty - Level 2 | GI_uL2_uEXPBYREINSCP.xsd |
General Insurance | GRS 600.0 | Supplementary Capital Data - Premiums, Claims and Expenses | GI_uL1_uSUPCD.xsd |
Life Insurance | LRS 110.0 | Prescribed Capital Amount | LI_uPCA.xsd |
Life Insurance | LRS 111.0 | Adjustments and Exclusions | LI_uADJ.xsd |
Life Insurance | LRS 112.0 | Determination of Capital Base | LI_uDCB.xsd |
Life Insurance | LRS 114.0 | Asset Risk Charge | LI_uARC.xsd |
Life Insurance | LRS 114.5 | Friendly Society Related Items | LI_uFSRI.xsd |
Life Insurance | LRS 115.0 | Insurance Risk Charge | LI_uIRC.xsd |
Life Insurance | LRS 117.0 | Asset Concentration Risk Charge | LI_uACRC.xsd |
Life Insurance | LRS 118.0 | Operational Risk Charge | LI_uORC.xsd |
Life Insurance | LRS 200.0 | Capital Adequacy Supplementary Information | LI_uCAPADSUP.xsd |
Life Insurance | LRS 300.0 | Statement of Financial Position | LI_uSTATFINPOS.xsd |
Life Insurance | LRS 310.0 | Statement of Profit or Loss and Other Comprehensive Income | LI_uSTATPLANDOCI.xsd |
Life Insurance | LRS 311.0 | Statement of Profit or Loss and Other Comprehensive Income by Product Group | LI_uSTATPLANDOCIBYPG.xsd |
Life Insurance | LRS 320.0 | Liability Roll Forwards | LI_uLIABROLLFWDS.xsd |
Life Insurance | LRS 340.0 | Retained Profits and Policy Liabilities for Participating Business | LI_uRETPROFPAR.xsd |
Life Insurance | LRS 340.1 | Retained Profits and Share Capital | LI_uRETPROFSC.xsd |
Life Insurance | LRS 400.0 | Statement of Policy Liabilities | LI_uSTATPOLLIAB.xsd |
Life Insurance | LRS 420.0 | Assets Backing Policy Liabilities | LI_uABPL.xsd |
Private Health Insurance | HRS 101.0 | Regulatory Income Statement - Supplementary Information | PHI_uRISSI.xsd |
Private Health Insurance | HRS 104.0 | Forecasts and Targets | PHI_uFT.xsd |
Private Health Insurance | HRS 109.0 | Claims | PHI_uCLMS.xsd |
Private Health Insurance | HRS 110.0 | Prescribed Capital Amount | PHI_uPCA.xsd |
Private Health Insurance | HRS 111.0 | Adjustments and Exclusions | PHI_uADJ.xsd |
Private Health Insurance | HRS 112.0 | Determination of Capital Base | PHI_uDCB.xsd |
Private Health Insurance | HRS 112.3 | Related Party Exposures | PHI_uRPE.xsd |
Private Health Insurance | HRS 114.0 | Asset Risk Charge | PHI_uARC.xsd |
Private Health Insurance | HRS 115.0 | Insurance Risk Charge | PHI_uIRC.xsd |
Private Health Insurance | HRS 117.0 | Asset Concentration Risk Charge | PHI_uACRC.xsd |
Private Health Insurance | HRS 118.0 | Operational Risk Charge | PHI_uORC.xsd |
Private Health Insurance | HRS 300.0 | Statement of Financial Position | PHI_uSTATFINPOS.xsd |
Private Health Insurance | HRS 310.0 | Statement of Profit or Loss and Other Comprehensive Income | PHI_uSTATPLANDOCI.xsd |
Private Health Insurance | HRS 320.0 | Liability Roll Forwards | PHI_uLIABROLLFWDS.xsd |
Private Health Insurance | HRS 605.0 | Private Health Insurance Reform Data Collection | PHI_uREFORM.xsd |
Superannuation | SRF 251.0 | Insurance arrangements | SUP_uINSAR.xsd |
Superannuation | SRS 332.0 | Expenses | SUP_uEXP.xsd |
Superannuation | SRS 550.0 | Asset Allocation | SUP_uAA.xsd |
Superannuation | SRS 550.0 | Asset Allocation - Part A (effective from 30 September 2023) | SUP_uAAA.xsd |
Superannuation | SRS 550.0 | Asset Allocation - Part B (effective from 30 September 2023) | SUP_uAAB.xsd |
Superannuation | SRS 605.0 | RSE structure | SUP_uSTRUCT.xsd |
Superannuation | SRS 605.0 | Attestation | SUP_uATT.xsd |
Superannuation | SRS 606.0 | RSE profile | SUP_uPROFILE.xsd |
Superannuation | SRS 606.1 | RSE Profile Fees And Costs Arrangements | SUP_uPROFFEECO.xsd |
Superannuation | SRS 611.0 | Member accounts | SUP_uMEMAC.xsd |
Superannuation | SRS 705.0 | Performance components | SUP_uPERFCOMP.xsd |
Superannuation | SRS 705.1 | Performance benchmark | SUP_uPERFBENCH.xsd |
Superannuation | SRS 705.1 | Investment Objectives | SUP_uINVOBJ.xsd |
Superannuation | SRS 705.1 | Investment Objectives (External) (effective from 30 September 2023) | SUP_uINVOBJEX.xsd |
Superannuation | SRS 706.0 | Fees and costs | SUP_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 ID?
Please refer to published material for help with the Australian Government, myID and RAM