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Proposed changes to reporting and prudential standards resulting from modernised EFS data collection implementation

On 19 June 2019, APRA released a response letter on consequential amendments to a number of authorised deposit-taking institution (ADI) prudential and reporting standards resulting from the implementation of the modernised Economic and Financial Statistics (EFS) data collection and introduction of the new Accounting Standard AASB 9 Financial Instruments (AASB 9). 

June 2019 

Response letter

Draft Prudential Standards 


Draft Reporting Standards


January 2019

Consultation letter

Updated prudential standards

Prudential Standard APS 121 Covered Bonds
Prudential Standard APS 310 Audit and Related Matters

Updated reporting standards

Reporting Standard ARS 322.0 Statement of Financial Position (Consolidated)
Reporting Standard ARS 323.0 Statement of Financial Position (Licensed ADI)


Note on submissions

It is APRA's policy to publish all submissions on the APRA website unless the respondent specifically tells APRA in writing that all or part of the submission is to remain confidential. An automatically generated confidentiality statement in an email does not satisfy this purpose. If you would like only part of your submission to be confidential, you should provide this information marked as 'confidential' in a separate attachment.

Submissions may be the subject of a request for access made under the Freedom of Information Act 1982 (FOIA). APRA will determine such requests, if any, in accordance with the provisions of the FOIA. Information in the submission about any APRA-regulated entity that is not in the public domain and that is identified as confidential will be protected by section 56 of the Australian Prudential Regulation Authority Act 1998 and will therefore be exempt from production under the FOIA.