Authorised deposit-taking institutions (ADIs) are required, under the Financial Sector (Collection of Data) Act 2001 and its reporting standards, to provide data to APRA. The data is defined in the set of reporting forms and instructions. Some forms are subject to audit requirements as set out in Banking (prudential standard) determination No.2 of 2019.

APRA publishes the reporting standards, forms and guidance together with relevant prudential standards.

Reporting resources

APRA provides the following resources to assist entities to meet their reporting requirements.

• Plain English Taxonomy (PET)
• Foreign Bank Representative Offices - not authorised deposit-taking institutions

Reporting guidance

Reconciliations and data alignment

Accounting and reporting treatments

Capital and regulatory framework

Collection-specific reporting guidance

EFS collection guidance

General reporting guidance

Frequently asked questions

• Reporting for authorised deposit-taking institutions - frequently asked questions
• Approved form of notification - frequently asked questions
• Economic and financial statistics - frequently asked questions
• Points of presence - frequently asked questions

Economic and financial statistics

APRA, the Australian Bureau of Statistics, and the Reserve Bank of Australia, have compiled economic and financial statistics including draft reporting standards, consultations and frequently asked questions.