The following frequently asked questions (FAQs) provide information to assist regulated entities to interpret Prudential Standard APS 115 Capital Adequacy: Standardised Measurement Approach to Operational Risk (APS 115) and Reporting Standard ARS 115.0 Capital Adequacy: Standardised Measurement Approach to Operational Risk (ARS 115.0).
These frequently asked questions (FAQs) explain the Putting Members’ Interests First reforms. They outline how trustees must apply the best financial interests duty when making decisions on behalf of members.
These frequently asked questions (FAQs) explain the Protecting Your Super reforms. They outline changes affecting low‑balance and inactive accounts, fee caps, insurance arrangements and trustee obligations to protect members’ retirement savings.
These frequently asked questions (FAQs) outline APRA’s prudential approach to securitisation. They address common questions on requirements, structures and regulatory treatment to support consistent industry understanding.
These frequently asked questions (FAQs) clarify the regulatory capital treatment of overseas deposit‑taking and insurance subsidiaries. They confirm how ADIs may apply indirect equity investment provisions under APS 111 when holding these investments via holding companies.
This frequently asked question (FAQ) addresses the treatment of historical rate rollovers. It outlines regulatory expectations and reporting considerations.
This frequently asked question (FAQ) clarifies if actuarial assistance provided by an RSE actuary is an “actuarial function”, that may trigger reporting obligations.