Prudential and Reporting Standards for Authorised deposit-taking institutions

This Prudential Standard requires an authorised deposit-taking institution to maintain adequate capital, on both a Level 1 and Level 2 basis, to act as a buffer against the risk associated with its activities.

APG 110 provides guidance on the capital buffer that an authorised deposit-taking institution must hold above its prudential capital requirement in accordance with APS 110 Capital Adequacy.  |  File type: PDF  |  File size: 700.35 KB

This Reporting Standard sets out requirements to provide information to APRA about an authorised deposit-taking institution’s capital adequacy. It includes Reporting Form ARF 110.0 Capital Adequacy and associated instructions, and should be read in conjunction with APS 110 Capital Adequacy and APS 111 Capital Adequacy: Measurement of Capital.

This guide assists regulated institutions to develop their Internal Capital Adequacy Assessment Process, including required documents, and to understand APRA’s approach to the supervisory review process for setting supervisory adjustments to required capital. This information supports compliance with Prudential Standard APS 110 Capital Adequacy (APS 110), Prudential Standard GPS 110 Capital Adequacy (GPS 110) and Prudential Standard LPS 110 Capital Adequacy (LPS 110). These prudential standards set out requirements in relation to the capital adequacy of a regulated institution, including the need for a regulated institution to have an ICAAP, and establish a framework for supervisory review and adjustment of a regulated institution’s capital requirements.   |  File type: PDF  |  File size: 308.59 KB

This Prudential Standard sets out the characteristics that an instrument must have to qualify as Regulatory Capital for an authorised deposit-taking institution and the various regulatory adjustments to be made to determine total Regulatory Capital on both a Level 1 and Level 2 basis.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s fair value measurement. It includes Form ARF 111.0 Fair Values and associated instructions and should be read in conjunction with Prudential Standard APS 110 Capital Adequacy and Prudential Standard APS 111 Capital Adequacy: Measurement of Capital.

This Prudential Standard requires an authorised deposit-taking institution to hold sufficient regulatory capital against credit risk exposures.

This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to the management and measurement of credit risk.  |  File type: PDF  |  File size: 140.35 KB

This Reporting Standard outlines overall requirements to provide information to APRA about an authorised deposit-taking institution’s on-balance sheet assets. It includes reporting form ARF 112.1A Standardised Credit Risk – On-balance Sheet Assets and should be read in conjunction with APS 112 Capital Adequacy: Standardised Approach to Credit Risk.

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s off-balance sheet exposures. It incorporates reporting form ARF 112.2A Standardised Credit Risk — Off-balance Sheet Exposures and should be read in conjunction with Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution that has approval to use an internal ratings-based approach to credit risk must meet both at the time of initial implementation and on an ongoing basis for regulatory capital purposes.

APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk sets out APRA’s requirements of authorised deposit-taking institutions (ADIs) to manage and measure credit risk under the internal ratings based approach. This prudential practice guide aims to assist ADIs in complying with those requirements.  |  File type: PDF  |  File size: 102.04 KB

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s corporate (including specialised lending and SME corporate), sovereign and bank exposures under the foundation internal ratings-based approach to credit risk.

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s corporate (including specialised lending and SME corporate), sovereign and bank exposures under the advanced internal ratings-based approach to credit risk.

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s retail exposures under the internal ratings-based approach to credit risk.

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s other assets, claims and exposures that are not otherwise defined in Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk.

*APS 114 continues in force until 31 December 2021. From 1 January 2022, the new APS 115 will replace APS 114. This Prudential Standard requires an authorised deposit-taking institution using the standardised approach to operational risk to hold sufficient regulatory capital against those exposures.

Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk (APS 114) sets out APRA’s requirements of authorised deposit-taking institutions (ADIs) in relation to the measurement of operational risk for regulatory capital purposes. This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to the management and measurement of operational risk.

This reporting standard outlines overall requirements to provide information to APRA about an authorised deposit-taking institution’s operational risk regulatory capital. It should be read in conjunction with the versions of Form ARF 114.0 Standardised – Operational Risk designated for an authorised deposit-taking institution reporting at Level 1 and Level 2, and the associated instructions (all form part of this reporting standard); and APS 114 Capital Adequacy: Standardised Approach to Operational Risk.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution with approval to use an advanced measurement approach to operational risk must meet both at the time of initial implementation and on an ongoing basis for regulatory capital purposes.

This Prudential Standard requires an authorised deposit-taking institution to hold sufficient regulatory capital against its operational risk exposures.

Prudential Standard APS 115 Capital Adequacy: Advanced Measurement Approaches to Operational Risk (APS 115) sets out APRA’s requirements of authorised deposit-taking institutions (ADIs) in relation to the management and measurement of operational risk under an advanced measurement approach (AMA). This prudential practice guide aims to assist ADIs in complying with those requirements.  |  File type: PDF  |  File size: 90.93 KB

This Reporting Standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s operational risk regulatory capital under the advanced measurement approaches to operational risk defined in Prudential Standard APS 115 Capital Adequacy: Advanced Measurement Approaches to Operational Risk.

This Prudential Standard requires an authorised deposit-taking institution engaging in activities that give rise to risks associated with potential movements in market prices to adopt risk management practices and hold regulatory capital that is commensurate with the risks involved.

This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to the management and measurement of market risk.   |  File type: PDF  |  File size: 641.09 KB

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s market risk. It includes the series of reporting forms ARF 116.0 Market Risk and should be read in conjunction with Prudential Standard APS 116 Market Risk.

This Prudential Standard sets out the requirements that an authorised deposit-taking institution with approval to use an internal model for interest rate risk in the banking book must meet for regulatory capital purposes, both at the time of initial implementation and on an ongoing basis.

This prudential practice guide aims to assist ADIs in complying with APRA's requirements of ADIs to manage and measure interest rate risk in the banking book and, more generally, to outline prudent practices to manage and measure IRRBB.  |  File type: PDF  |  File size: 158.68 KB

This Reporting Standard outlines the requirements to provide information to APRA about an authorised deposit-taking institution’s repricing profile. It includes reporting form ARF 117.0A Repricing Analysis – Denominated in AUD and the series of reporting forms ARF 117.0B.1 to ARF 117.0B.9 Repricing Analysis – Denominated in Foreign Currency and should be read in conjunction with Prudential Standard APS 117 Capital Adequacy: Interest Rate Risk in the Banking Book (Advanced ADIs).

This reporting standard outlines the overall requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s interest rate risk in the banking book regulatory capital. It should be read in conjunction with:

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s off-balance sheet exposures.

This Reporting Standard requires an authorised deposit-taking institution that has approval to use an internal ratings-based approach to credit risk under Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk to submit information to APRA relating to specified off-balance sheet exposures.

This Prudential Standard aims to ensure that an authorised deposit-taking institution adopts prudent practices to manage the risks associated with securitisation and to ensure sufficient regulatory capital is held against the associated credit risk.

ADIs are expected to comply with this standard in respect of funds management.  |  File type: PDF  |  File size: 31.61 KB

Prudential Standard APS 120 Securitisation (APS 120) sets out APRA’s requirements in relation to the involvement of authorised deposit-taking institutions (ADIs) in securitisation. This prudential practice guide aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practices in relation to securitisation.  |  File type: PDF  |  File size: 584.3 KB

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s securitisation exposures.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s securitisation activities.

This Prudential Standard sets out requirements for the issuing of covered bonds by authorised deposit‑taking institutions (ADIs). Ultimately, the Board of an ADI is responsible for ensuring that the ADI adopts prudent practices when issuing covered bonds and managing the risks associated with exposure to a covered bond special purpose vehicle.

This Prudential Standard requires an authorised deposit-taking institution to adopt risk management practices and hold sufficient regulatory capital for counterparty credit risk exposures arising from over-the-counter derivative transactions, exchange-traded derivative transactions, securities financing transactions and long settlement transactions.

This Reporting Standard defines key terms referred to in other reporting standards applicable to authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs), where these reporting standards form part of the Economics and Financial Statistics (EFS) Collection. All EFS reporting standards applicable to ADIs and RFCs must be read in conjunction with this Reporting Standard.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s financial position. It includes Reporting Form ARF 720.0A ABS/RBA Statement of Financial Position (Standard), Reporting Form ARF 720.0B ABS/RBA Statement of Financial Position (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s loans and finance leases. It includes Reporting Form ARF 720.1A ABS/RBA Loans and Finance Leases (Standard) and Reporting Form ARF 720.1B ABS/RBA Loans and Finance Leases (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s deposits. It includes Reporting Form ARF 720.2A ABS/RBA Deposits (Standard) and Reporting Form ARF 720.2B ABS/RBA Deposits (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s intra-group assets and liabilities. It includes Reporting Form ARF 720.3 ABS/RBA Intra-group Assets and Liabilities and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s debt securities held. It includes Reporting Form ARF 720.4 ABS/RBA Debt Securities Held and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s equity securities held. It includes Reporting Form ARF 720.5 ABS/RBA Equity Securities Held and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s securities on issue. It includes Reporting Form ARF 720.6 ABS/RBA Securities on Issue and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s bill acceptances and endorsements. It includes Reporting Form ARF 720.7 ABS/RBA Bill Acceptances and Endorsements and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s repurchase agreements and securities lending. It includes Reporting Form ARF 721.0A ABS/RBA Repurchase Agreements and Securities Lending (Option A) and Reporting Form ARF 721.0B ABS/RBA Repurchase Agreements and Securities Lending (Option B) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s margin lending. It includes Reporting Form ARF 723.0 ABS/RBA Margin Lending and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s financial performance. It includes Reporting Form ARF 730.0 ABS/RBA Statement of Financial Performance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to fees charged by an authorised deposit-taking institution. It includes Reporting Form ARF 730.1 ABS/RBA Fees Charged and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of business finance to private and public sector businesses. It includes Reporting Form ARF 741.0 ABS/RBA Business Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s business credit stocks, flows and interest rates. It includes Reporting Form ARF 742.0A ABS/RBA Business Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 742.0B ABS/RBA Business Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of housing finance to households. It includes Reporting Form ARF 743.0 ABS/RBA Housing Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s housing credit stocks, flows and interest rates. It includes Reporting Form ARF 744.0A ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 744.0B ABS/RBA Housing Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s provision of personal finance to households. It includes Reporting Form ARF 745.0 ABS/RBA Personal Finance and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s personal credit stocks, flows and interest rates. It includes Reporting Form ARF 746.0A ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 746.0B ABS/RBA Personal Credit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s deposit stocks, flows and interest rates. It includes Reporting Form ARF 747.0A ABS/RBA Deposit Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 747.0B ABS/RBA Deposit Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s or registered financial corporation’s wholesale funding stocks, flows and interest rates. It includes Reporting Form ARF 748.0A ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Standard) and Reporting Form ARF 748.0B ABS/RBA Wholesale Funding Stocks, Flows and Interest Rates (Reduced) and the associated specific instructions.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position. It should be read in conjunction with Reporting Form ARF 320.0 Statement of Financial Position (Domestic Books) and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s debt securities held. It should be read in conjunction with Reporting Form ARF 320.1 Debt Securities Held and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s equity securities held. It should be read in conjunction with Reporting Form ARF 320.2 Equity Securities Held and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s debt securities on issue. It should be read in conjunction with Reporting Form ARF 320.3 Debt Securities on Issue and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s bill acceptances and endorsements. It should be read in conjunction with Reporting Form ARF 320.4 Bill Acceptances and Endorsements and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to securities subject to repurchase and resale and stock lending and borrowing. It should be read in conjunction with Reporting Form ARF 320.5 Securities Subject to Repurchase and Resale and Stock Lending and Borrowing and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s reconciliation of housing loans. It should be read in conjunction with Reporting Form ARF 320.8 Housing Loan Reconciliation and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit taking institution’s intra-group receivables and payables. It should be read in conjunction with Reporting Form ARF 320.9 Intra-Group Receivables and Payables and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position.

This Reporting Standard sets out requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial position. It includes Reporting Form ARF 323.0 Statement of Financial Position (Licensed ADI) and the associated specific instructions.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international operations. It should be read in conjunction with Reporting Form ARF 325.0 ADI International Operations and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of financial performance. It should be read in conjunction with the versions of Reporting Form ARF 330.0 Statement of Financial Performance designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s interest income and expense. It should be read in conjunction with the versions of Reporting Form ARF 330.1 Interest Income and Interest Expense designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating income. It should be read in conjunction with the versions of Reporting Form ARF 330.2 Other Operating Income designated for a ‘Licensed ADI’ and ‘Consolidated Group’, and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s other operating expenses. It should be read in conjunction with the versions of Reporting Form ARF 330.3 Other Operating Expenses designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the instructions to each version of the form (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s selected revenue and expenses. It should be read in conjunction with the versions of Reporting Form ARF 331.0 Selected Revenues and Expenses designated for ‘Domestic Books’ and ‘Licensed ADI’ and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s statement of economic activity. It should be read in conjunction with Reporting Form ARF 332.0 Statement of Economic Activity and the associated instructions (all of which are attached and form part of this Reporting Standard).

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial finance.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s housing finance.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s lease finance.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s personal finance.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s business finance. It should be read in conjunction with Reporting Form ARF 395.0 Business Finance Statistics and the associated instructions (both of which are attached and form part of this Reporting Standard).

This Reporting Standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.1 International Banking Statistics — Locational Data (ARF 731.1) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an Australian-owned authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.3A International Banking Statistics – Immediate and Ultimate Risk Exposures – Domestic Entity (ARF 731.3A) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to a foreign subsidiary bank’s, or a branch of a foreign bank’s, international exposures. It includes Reporting Form ARF 731.3B International Banking Statistics – Immediate and Ultimate Risk Exposures – Foreign Entity (ARF 731.3B) and the associated specific instructions.

This reporting standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s international exposures. It includes Reporting Form ARF 731.4 International Banking Statistics – Balance Sheet Items (ARF 731.4) and the associated specific instructions.

This Reporting Standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s points of presence. It includes Reporting Form ARF 796.1 Points of Presence - Face-to-face service channels (ARF 796.1), Reporting Form ARF 796.2 Points of Presence – ATMs (ARF 796.2), Reporting Form ARF 796.3 Points of Presence - EFTPOS Terminals (ARF 796.3) and the associated specific instructions.

This Prudential Standard requires an authorised deposit-taking institution (ADI) to ensure that APRA has access to independent advice from an auditor relating to the operations, internal controls and information provided to APRA in respect of that ADI. In addition, the standard sets out requirements for the roles and responsibilities of the appointed auditor.

This Prudential Standard requires an authorised deposit-taking institution (ADI) to ensure that APRA has access to independent advice from an auditor relating to the operations, internal controls and information provided to APRA in respect of that ADI. In addition, the standard sets out requirements for the roles and responsibilities of the appointed auditor.

This Prudential Standard sets out minimum foundations for good governance of an APRA-regulated institution in the deposit-taking, general insurance, life insurance and private health insurance industries, and of a Head of a group. Its objective is to ensure that an institution and group is managed soundly and prudently by a competent Board (or equivalent), which can make reasonable and impartial business judgements in the best interests of the institution and group and which duly considers the impact of its decisions on depositors and/or policyholders.

This prudential practice guide aims to assist institutions regulated by the Australian Prudential Regulation Authority (APRA) in considering and prudently managing the risks that may arise from their remuneration arrangements.   |  File type: PDF  |  File size: 309.02 KB

This Prudential Standard sets out minimum requirements for APRA-regulated institutions in determining the fitness and propriety of individuals to hold positions of responsibility. Its objective is to ensure that an institution prudently manages the risks that persons acting in responsible person positions who are not fit and proper pose to the institution’s business and financial standing.

In order to assist entities in complying with the requirement to ensure that information provided to APRA remains correct for all responsible persons, the form can be submitted at any time, however it will be provided on an annual basis to all entities submitting annual returns via D2A. Entities can use the annual form to correct and update the information they have provided to APRA throughout the year.  |  File type: PDF  |  File size: 130.35 KB

Prudential Standard APS 520 Fit and Proper (APS 520) sets out APRA’s requirements in relation to assessing the fitness and propriety of responsible persons of authorised deposit-taking institutions (ADIs) and authorised non-operating holding companies (authorised NOHCs) (collectively referred to as regulated institutions). This prudential practice guide aims to assist regulated institutions in complying with those requirements and, more generally, to outline prudent practices in relation to fitness and propriety.   |  File type: PDF  |  File size: 81.58 KB

This Prudential Standard defines key terms referred to in other Prudential Standards applicable to authorised deposit-taking institutions (ADIs) and authorised non-operating holding companies (authorised NOHCs). All Prudential Standards applicable to ADIs and authorised NOHCs must be read in conjunction with this Prudential Standard.

This Prudential Standard defines key terms referred to in other Prudential Standards applicable to Level 3 Heads of Level 3 groups. All Prudential Standards applicable to Level 3 Heads must be read in conjunction with this Prudential Standard.

This Prudential Standard requires a locally-incorporated authorised deposit-taking institution (ADI) to meet minimum requirements for the public disclosure of key information on its capital, risk exposures, remuneration practices and, where applicable, its leverage ratio, liquidity coverage ratio, net stable funding ratio and indicators for the identification of potential global systemically important banks, so as to contribute to the transparency of financial markets and to enhance market discipline.

This Prudential Standard requires authorised deposit-taking institutions (ADIs) that have obtained an authority to provide purchased payment facilities (PPFs) to meet prudential requirements commensurate with their risk profile. These ADIs form a class of ADI known as purchased payment facility providers (PPF providers). They are not authorised to conduct general banking business.

This Reporting Standard outlines the requirements for the provision of information to the Australian Prudential Regulation Authority relating to an authorised deposit-taking institution’s or registered financial corporation’s lending and leasing for agricultural activity, and the extent to which those loans and leases are past due or in distress.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s levy calculation for the purposes of the Major Bank Levy Act 2017. It includes Reporting Form ARF 760.0 ATO collection for Major Bank Levy Act 2017 and should be read in conjunction with the Major Bank Levy Act 2017.

This Prudential Standard sets out the minimum requirements that a locally incorporated authorised deposit-taking institution (ADI) must meet to ensure that it is adequately prepared, should it become a declared ADI for Financial Claims Scheme (FCS) purposes. The Board and senior management of an ADI are ultimately responsible for ensuring that appropriate policies and procedures are in place to ensure the integrity of the operations, internal controls and information required under this Prudential Standard.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to an authorised deposit-taking institution’s Financial Claims Scheme data and systems. It includes Reporting Form ARF 910.0 Financial Claims Scheme Data Collection and the associated instructions.

This Prudential Standard requires an authorised deposit-taking institution to adopt prudent practices in managing its liquidity risks and to maintain an adequate level of liquidity to meet its obligations as they fall due across a wide range of operating circumstances.

This PPG aims to assist ADIs in complying with those requirements and, more generally, to outline prudent practice in relation to the management and measurement of liquidity risk.  |  File type: PDF  |  File size: 567.14 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s liquidity and funding.

Excel reporting form ARF 210.5  |  File type: XLSX  |  File size: 33.06 KB

This Prudential Standard requires an APRA-regulated institution and a Head of a group to have systems for identifying, measuring, evaluating, monitoring, reporting, and controlling or mitigating material risks that may affect its ability, or the ability of the group it heads, to meet its obligations to depositors and/or policyholders. These systems, together with the structures, policies, processes and people supporting them, comprise an institution’s or group’s risk management framework.

This PPG aims to assist APRA-regulated institutions in complying with Prudential Standard CPS 220 Risk Management (CPS 220) and, more generally, to outline prudent practices in relation to risk management.  |  File type: PDF  |  File size: 675.49 KB

This Prudential Standard requires an authorised deposit-taking institution (ADI) to control credit risk by adopting prudent credit risk management policies and procedures. These policies and procedures must apply, in particular, to the recognition, measurement and reporting of, and provisioning for, impaired facilities.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s impaired facilities.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s prescribed provisioning.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s movements in provisions for impairment.

This Prudential Standard requires a Level 3 Head to ensure that an aggregate risk exposure external to the Level 3 group does not expose prudentially regulated institutions within the group to excessive risk. The ultimate responsibility for the aggregate risk exposure policy of a Level 3 group rests with the Board of its Level 3 Head.

Prudential Standard 3PS 221 Aggregate Risk Exposures (3PS 221) sets out APRA’s requirements in relation to the aggregation of risks across a Level 3 group. This PPG aims to assist Level 3 Heads to comply with those requirements and, more generally, to outline prudent practices in relation to certain aggregation matters.  |  File type: PDF  |  File size: 503.56 KB

This Prudential Standard requires authorised deposit-taking institutions to implement prudent measures and to set prudent limits to monitor and control their large exposures and risk concentrations.

This Prudential Standard requires authorised deposit-taking institutions to implement prudent measures and to set prudent limits to monitor and control their large exposures and risk concentrations.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s large exposures.  |  File type: PDF  |  File size: 215.76 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s large exposures.

This Prudential Standard requires authorised deposit-taking institutions (ADIs) to give due consideration to the risks associated with the corporate group of which they are a member and to ensure they are not exposed to excessive risk as a result of their associations and dealings with related entities.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s exposures to related entities.

This Prudential Standard requires a Level 3 Head to ensure that associations and dealings within the Level 3 group do not expose prudentially regulated institutions within the group to excessive risk.

Prudential Standard 3PS 222 Intra-group Transactions and Exposures (3PS 222) sets out APRA’s requirements in relation to the associations and dealings between institutions in a Level 3 group. This PPG aims to assist Level 3 Heads to comply with those requirements and, more generally, to outline prudent practices in relation to certain intra-group matters.  |  File type: PDF  |  File size: 505.33 KB

This PPG aims to outline prudent practices in the management of risks arising from lending secured by mortgages over residential properties, including owner-occupied and investment properties. It applies to authorised deposit-taking institutions (ADIs) as well as to other APRA-regulated institutions that may have exposures to residential mortgages.   |  File type: PDF  |  File size: 387.38 KB

This reporting standard outlines the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s residential mortgage lending. It includes Reporting Form ARF 223.0 Residential Mortgage Lending and the associated specific instructions

This Prudential Standard requires an APRA covered entity to have appropriate margining practices in relation to non-centrally cleared derivatives. An APRA covered entity must exchange variation margin and post and collect initial margin with a covered counterparty, subject to certain criteria.

This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s commercial property.

This Prudential Standard requires that all outsourcing arrangements involving material business activities entered into by an APRA-regulated institution and a Head of a group be subject to appropriate due diligence, approval and ongoing monitoring. All risks arising from outsourcing material business activities must be appropriately managed to ensure that the APRA-regulated institution, or the group it heads, is able to meet its financial and service obligations to its depositors and/or policyholders.

Prudential Standard APS 231 Outsourcing, Prudential Standard GPS 231 Outsourcing and Prudential Standard LPS 231 Outsourcing (Prudential Standards) set out the Australian Prudential Regulation Authority’s (APRA's) requirements in relation to outsourcing. This prudential practice guide aims to assist regulated institutions in complying with those requirements and, more generally, to outline prudent practices in relation to managing outsourcing arrangements. For the purposes of this guide, ‘regulated institution’ refers to an authorised deposit-taking institution (ADI) or a general insurer or a life company (including a friendly society) regulated by APRA.   |  File type: PDF  |  File size: 85.64 KB

This Prudential Standard requires each APRA-regulated institution and Head of a group to implement a whole-of-business approach to business continuity management that is appropriate to the nature and scale of the operations. Business continuity management increases resilience to business disruption arising from internal and external events and may reduce the impact on the institution’s or group’s business operations, reputation, profitability, depositors, policyholders and other stakeholders.

This PPG aims to assist regulated institutions in considering and prudently managing the risks posed by a potential influenza pandemic, or any other widespread outbreak of contagious disease that could affect their operations. The information in this guide supports compliance with Prudential Standards CPS 232 Business Continuity Management (CPS 232) and SPS 232 Business Continuity Management (SPS 232), which set out the Australian Prudential Regulation Authority’s (APRA) requirements in relation to business continuity management for authorised deposit-taking institutions (ADIs), general insurers, life companies and registrable superannuation entity (RSE) licensees (RSE licensees). This guide also supports compliance with risk management and other relevant prudential requirements.  |  File type: PDF  |  File size: 268.63 KB

This Prudential Standard aims to ensure that an APRA-regulated entity takes measures to be resilient against information security incidents (including cyber-attacks) by maintaining an information security capability commensurate with information security vulnerabilities and threats.

This PPG aims to assist regulated entities in maintaining information security. It is designed to provide guidance to Boards, senior management, risk management and information security specialists (management and operational).  |  File type: PDF  |  File size: 837.05 KB

This PPG aims to assist regulated entities in managing data risk. It is designed to provide guidance to senior management, risk management and technical specialists (both management and operational). The PPG targets areas where APRA continues to identify weaknesses as part of its ongoing supervisory activities. The PPG does not seek to provide an allencompassing framework, or to replace or endorse existing industry standards and guidelines.  |  File type: PDF  |  File size: 328.44 KB