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Taxonomy changes

Reporting form taxonomy changes and associated D2A form updates are detailed here.

APRA recommends entities use the Standard Business Reporting (SBR) taxonomy for reporting purposes.

This page contains a list of APRA’s SBR changes for the past 12 months as well as any future scheduled changes. Future dates are indicative only and may be subject to change.

The page will be updated as new changes are scheduled.

If you would like to be alerted to any new or forthcoming changes to SBR, please subscribe to receive notifications from APRA.

Taxonomy release 19 October 2023

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
HRF_601_1 series

Changed name and business definition of dimension member Prosthetics DV7627 to MedicalDevicesOrHumanTissueProducts, definition 'The information reported is in relation to medical devices or human tissue products of the kinds listed in the relevant legislation.' to align with changes to legislation  for the following items: OI12883, OI12884, PL18170, PL18178, PL18186 and PL18194.

Changed name and business definition of dimension member ProsthesesAidsAndAppliances DV7666 to MedicalDevicesOrHumanTissueProductsAidsAndAppliances, definition 'The information reported is in relation to post operation aids (e.g. surgical stockings), braces and supports (e.g. crutches), medical aids (including Irlen lens), non-surgical medical devices or human tissue products (including wigs), artificial appliances, wheel chairs, walking frame, nebuliser, transcutaneous electrical nerve stimulation machine, asthma spacer and blood glucose monitor.' to align with changes to legislation  for the following item: OI12971

Changed labels from 'Prostheses' to 'Medical devices or human tissue products' item 25, item 35, item 36, item 37 and item 38. Changed drop down value from 'Prostheses, Aids and Appliances' to 'Medical devices or human tissue products, Aids and Appliances' in item 4801-Jan-2401-Jan-24
HRF_603_0 series

Changed name and business definition of concepts DE14067, DE14068, DE14069, DE14070 and DE14071 containing the term prostheses to medical devices or human tissue products to align with changes to legislation for the following items: OI13045, PL18466, OI13046, PL18467, PL18468, OI13047, PL18469, OI13048, PL18470, PL18471

Changed name and business definition of dimension ProsthesesCategoryDimension DM809 to MedicalDevicesOrHumanTissueProductsCategoryDimension, definition 'This dimension categorises the reported data according to the category of medical devices or human tissue products as defined in the relevant Private Health Insurance (medical devices or human tissue products) rules.' to align with changes to legislation for the following item: OI13044

Changed business definition of all dimension members in dimension DM809 containing the term prostheses to medical devices or human tissue products to align with changes to legislation for the following item: OI13044

Changed form name from 'Statistical Data on Prosthetic  Benefits  - State' to 'Statistical Data on Medical Devices Or Human Tissue Products  Benefits - State'. Changed labels from 'Prostheses' to 'Medical devices or human tissue products' in the table
 
01-Jan-2401-Jan-24

Taxonomy release 17 November 2022

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
ARF_210_6Taxonomy changes:

Changed business definition of Assets.LoansAndReceivables.Households.NetStableFundingRatioResidentialPropertyLoan.Amount DE14888 to align with revised APS 112 and removed RiskWeightsForResidentialMortgagesDimension DM896. Applied to items 35.1, 35.2.1 and 35.2.2 Standard residential property loans to individuals with a LVR of 80% or below, as defined under APS 112.

Changed business definitions of Assets.LoansAndReceivables.Households.NetStableFundingRatioNonResidentialMortgage.Amount DE14893, RiskWeightsForResidentialMortgagesDimension DM896 and dimension member ThirtyFivePercentOrLower DV8309 to align with revised APS 112. Applied to items 36.1, 36.2.1 and 36.2.2 Other loans, excluding loans to financial institutions, that are subject to or would qualify for a 35% risk weight under APS 112.

Changed business definition of Assets.LoansAndReceivables.Households.NetStableFundingRatioLoansOther.Amount DE14894 to align with revised APS 112 and removed RiskWeightsForResidentialMortgagesDimension DM896. Applied to items 37.1, 37.2.1 and 37.2.2 Other loans, excluding loans to financial institution counterparties and loans reported in item 35 or item 36.

Items 35 and 37 label changes to align with the revised APS 112.1-Jan-231-Jan-23

Taxonomy release 16 June 2022

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
LRF_110_1 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_112_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_112_3 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_114_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_114_2 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_114_3 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_115_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_117_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_118_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_200_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_300_1 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_310_1 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_330_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_340_1 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_400_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_420_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22
LRF_430_0 Addition of new statutory fund consolidations to take the total number available to 200No change16-Jun-22

Taxonomy release 19 May 2022

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
ARF_180_1Taxonomy correction:
Add missing dimension CounterpartyCreditRiskChargeDimension DM433 dimension member CounterpartyCreditRiskChargeRequired DV4409 for the following items: CS26505, CS26506, CS26507, CS26508, CS26509, CS26510, CS26539, CS26540, CS26541, CS26542, CS26543, CS26544
No change 30-Jun-22
ARF_220_0Taxonomy correction:
Remove AssetQualityDimension DM401 dimension member NinetyDaysOrMorePastDue DV8362 from the following items: R14810, R14811, R14812, R14813, R14814, R14815, R14816, R14817, R14818, R14819, R14820, R14821, R01015, R01027, R01033, R01039, R01016, R01028, R01034, R01040, R01017, R01029, R01035, R01041, R01018, R01030, R01036, R01042, R01019, R01031, R01037, R01043, R01020, R01032, R01038, R01044
No change 30-Jun-22

Taxonomy release 17 March 2022

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
ARF_112_1ANo change - new version only due to new D2A form version.Change to two derivation rules01-Jan-2201-Jan-22
ARF_113_4No change - new version only due to new D2A form version.Change to two derivation rules01-Jan-2201-Jan-22

Taxonomy release 18 November 2021

FormSummary of taxonomy changeSummary of D2A form changeNew or changed form start dateTaxonomy effective date
ARF_112_1A

Taxonomy correction:
Change CreditRiskWeightingDimension DM329 dimension member ThirtyFivePercent DV4640 to FiftyPercent DV4643 for the following items: CS17099, CS17100, CS17349, CS17350, CS17414, CS17415, CS17418, CS17419, CS17434, CS17435, CS17460, CS17461, CS17464, CS17465, CS17509, CS17510, CS17530, CS17531, CS17554, CS17555, CS17562, CS17563, CS17586, CS17587, CS17651 and CS17652.
Change CreditRiskWeightingDimension DM329 dimension member TwentyPercent DV4644 to FourHundredPercent DV4637 for the following items: CS17691 and CS17692.
Added missing CreditRiskWeightingDimension DM329 dimension member OneThousandTwoHundredAndFiftyPercent DV4525 for the following items: CS23429 and CS23430.
 

Taxonomy changes:
Change AssetQualityDimension DM401 dimension member NotPastDue90DOrImpaired DV4383 to Performing DV9096 throughout.
Change AssetQualityDimension DM401 dimension member PastDue90DOrImpaired DV5121 to NonPerforming DV9097 for the following items: CS17626, CS17627, CS17630, CS17631, CS17634, CS17635.
Change AssetQualityDimension DM401 dimension member PastDue90DAndOrImpairedNotExceedingExposureLimit DV5120 to NonPerformingNotExceedingExposureLimit DV9100 for the following items: CS17638, CS17639, CS18351.
Change AssetQualityDimension DM401 dimension member PastDue90DAndOrImpairedExceedingExposureLimit DV5085 to NonPerformingExceedingExposureLimit DV9098 for the following items: CS17640, CS17641.
Updated form specific guidance for the following items: CS17626, CS17627, CS17630, CS17631, CS17634, CS17635, CS17638, CS17639, CS18351, CS17640 and CS17641.

Section 6. Changed from impaired to non-performing.01-Jan-2201-Jan-22
ARF_120_2Taxonomy changes:
Change AssetQualityDimension DM401 dimension member Impaired DV4895 to NonPerforming DV9097 for the following items: CS26006, CS26011, CS26016 and CS26021.
Item 1. Remove column 3 Past due and changed column 2 from Impaired to Non-performing.01-Jan-2201-Jan-22
ARF_199_0Taxonomy changes:
Change concept from DE15378 Assets Loans And Advances Impaired Amount to DE15735 Assets Loans And Advances Non Performing Amount for the following items: R14756, R14757, R14758, R14759 and R14760.
Section F: Impaired assets and past due changed to Section F: Non-performing assets and past due.
Item 8. Non-performing (impaired) loans changed to Non-performing loans.
01-Jan-2201-Jan-22
ARF_210_1ATaxonomy correction:
Change CounterpartyTypeDimension DM409 dimension member OtherEntities DV7326 to NotADIOrOverseasEquivalentOrFI DV9102 for item BSAO24391.
No change. 31-Mar-22
ARF_210_1BTaxonomy correction:
Change CounterpartyTypeDimension DM409 dimension member OtherEntities DV7326 to NotADIOrOverseasEquivalentOrFI DV9102 for item BSAO24391.
No change. 31-Mar-22
ARF_220_0New taxonomy.
Modelling retained for re-used items from ARF_220_0_C, ARF_220_0_L.
New form.01-Jan-2201-Jan-22
ARF_223_0Taxonomy changes:
Change AssetQualityDimension DM401 dimension member PastDue90DOrImpaired DV5121 to NonPerforming DV9097 for the following items: BSAO27817, BSAO27819, BSAO27821, BSAO27823, BSAO27825, BSAO27827, BSAO27829, BSAO27833, BSAO27835, BSAO27837, BSAO27839, BSAO27841, BSAO27843, BSAO27845, BSAO27847, BSAO27851, BSAO27853, BSAO27855, BSAO27856, BSAO27857, BSAO27859, BSAO27861, BSAO27890, BSAO27891, BSAO27892, BSAO27893, BSAO27894 and BSAO27895.
Items 3 to 8, column 2 changed from past-due or impaired to non-performing.
Item 5 changed from New past-due or impaired loans in the quarter to New non-performing loans in the quarter.
Item 9.4 changed from of which: past-due or impaired to of which: non-performing.
01-Jan-2201-Jan-22
ARF_230_0Taxonomy changes:
New items added for part A well secured columns.
Change AssetQualityDimension DM401 dimension member Impaired DV4895 to NonPerforming DV9097 for the following items: E01808, E01809, E01810, E01811, E01812, E01813, E01814, E01840, E01841, E01842, E01843, E01844, E01845 and E01846.
Change UnderlyingAssetQualityDimension DM375 dimension member Impaired DV3930 to NonPerforming DV9094 for the following items: E01824, E01825, E01826, E01827, E01828, E01829, E01830, E01856, E01857, E01858, E01859, E01860, E01861 and E01862.
Added AssetSecurityDimension DM335 dimension member UnsecuredNotWellSecured DV9093 for the following items: E01808, E01809, E01810, E01811, E01812, E01813, E01814, E01816, E01817, E01818, E01819, E01820, E01821, E01822, E01824, E01825, E01826, E01827, E01828, E01829, E01830, E01840, E01841, E01842, E01843, E01844, E01845, E01846, E01848, E01849, E01850, E01851, E01852, E01853, E01854, E01856, E01857, E01858, E01859, E01860, E01861 and E01862.
Updated form specific guidance for the following items: E01816, E01817, E01818, E01819, E01820, E01821, E01822, E01824, E01825, E01826, E01827, E01828, E01829, E01830, E01848, E01849, E01850, E01851, E01852, E01853, E01854, E01856, E01857, E01858, E01859, E01860, E01861 and E01862.
Part A changed from impaired to non-performing and split non-performing eposures into well secured and not well secured or unsecured.01-Jan-2201-Jan-22
ARF_325_0_1 to ARF_325_0_50Taxonomy changes:
Change AssetQualityDimension DM401 dimension member Impaired DV4895 to NonPerforming DV9097 for the following items: R00046, R00047 and R00051.
Change AssetQualityDimension DM401 dimension member PastDue90DImpaired DV4715 to NinetyDaysOrMorePastDueAndWellSecured DV9086 for item R00049.
Part 4 changed from impaired to non-performing.01-Jan-2201-Jan-22
ARF_720_1ATaxonomy changes:
New items added for item 6 column 2 Non-performing and well-secured.
Change AssetQualityDimension DM401 dimension member Impaired DV4895 to NonPerformingAndNotWellSecured DV9101 for the following items: BSAO27755, BSAO27758, BSAO27761, BSAO27762, BSAO27765, BSAO27768, BSAO27769, BSAO27772, BSAO27775, BSAO27778, BSAO27781 and BSAO27784.
Item 6 changed from Loans and finance leases to residents - past due and impaired to 6. Loans and finance leases to residents - non-performing exposures.
Added new column 2 Non-performing and well-secured, changed original column 2 >=90 days past due to column 3 Of which: 90 days past due and well-secured, changed original column 3 Impaired to column 4 Non-performing and not well-secured.
01-Mar-2201-Mar-22
ARF_720_3Taxonomy correction:
Added missing TransactionIntentDimension DM339 dimension member HeldForTrading DV3961 to item 1.1.2.1. of which: Asset-backed securities issued by SPVs BSAO27976
No change.01-Jan-2201-Jan-22
ARF_743_0Taxonomy changes:
Change AssetQualityDimension DM401 dimension member NotPastDue90DOrImpaired DV4383 to Performing DV9096 for the following items: BSL22458, BSL22459, BSAO28548, BSAO28549, BSAO28550, BSAO28551, BSAO28552, BSAO28553, BSAO28554, BSAO28555, BSAO28558, BSAO28559, BSAO28560 and BSAO28561.
No change.01-Jan-2201-Jan-22

Plain English Taxonomy (PET)

Taxonomy development artefacts

D2A and XBRL

If you would like to be alerted to any new or forthcoming changes to SBR, please subscribe to receive notifications from APRA.