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About this guide
Reporting practice guides (RPGs) provide guidance on APRA’s view of sound practice in particular areas. RPGs frequently discuss legal requirements from legislation, regulations or APRA’s prudential and reporting standards, but do not themselves create enforceable requirements.
Through this guide, APRA seeks to provide information on how key concepts may be accurately reported, including practical implementation guidance and examples.
This guide does not seek to provide an all-encompassing framework, or to replace or endorse existing industry standards and guidelines.
Not all the practices outlined in this RPG will be relevant for every ADI and some aspects may vary depending upon the size, complexity, and systems configuration of the ADI.