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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 15 April 2021

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_723_0 Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent  to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent  for the following items: BSAO29133, BSAO29137 and BSAO29139
No change   01-Sep-21
ARF_742_0A Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28612, BSAO28617, BSAO28622, BSAO28633, BSAO28638, BSAO28649, BSAO28654, BSAO28659, BSAO28664, BSAO28669, BSAO29515, BSAO29521, BSAO29527 and BSAO29533

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO28679, BSAO28687, BSAO28692, BSAO28697, BSAO28707, BSAO28712, SAO28722, BSAO28727, BSAO28732, BSAO28737, BSAO28742, BSAO29518, BSAO29524, BSAO29530 and BSAO29537

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15692 Financial Risk.Market Weighted Average Interest Rate On Drawdowns For New Loans Percent for the following items: BSAO28761, BSAO28763 and BSAO28765

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15693 Financial Risk.Market  Weighted Average Interest Rate On Drawdowns For Existing Loans Percent for the following items: BSAO28768, BSAO28770 and BSAO28772

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15679 Assets.Loans And Receivables Weighted Average Cost Of Funds For Credit Outstanding Percent for the following items: BSAO28613, BSAO28618, BSAO28623, BSAO28634, BSAO28639, BSAO28650, BSAO28655, BSAO28660, BSAO28665 and BSAO28670

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15689 Financial Risk.Market Weighted Average Cost Of Funds On New Finance Percent for the following items: BSAO28688, BSAO28693, BSAO28698, BSAO28708, BSAO28713, BSAO28723, BSAO28728, BSAO28733, BSAO28738 and BSAO28743

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15690 Financial Risk.Market Weighted Average Residual Term With Credit Outstanding Number for the following item: BSAO29534

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15691 Financial Risk.Market Weighted Average Residual Term On Loans Funded Number for the following item: BSAO29538

No change   01-Sep-21
ARF_742_0B Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28612, BSAO28617, BSAO28622, BSAO28633, BSAO28638, BSAO28649, BSAO28654, BSAO28659, BSAO28664, BSAO28669, BSAO29515, BSAO29521, BSAO29527 and BSAO29533

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO28679, BSAO28687, BSAO28692, BSAO28697, BSAO28707, BSAO28712, SAO28722, BSAO28727, BSAO28732, BSAO28737, BSAO28742, BSAO29518, BSAO29524, BSAO29530 and BSAO29537

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15692 Financial Risk.Market Weighted Average Interest Rate On Drawdowns For New Loans Percent for the following items: BSAO28761, BSAO28763 and BSAO28765

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15693 Financial Risk.Market  Weighted Average Interest Rate On Drawdowns For Existing Loans Percent for the following items: BSAO28768, BSAO28770 and BSAO28772

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15690 Financial Risk.Market Weighted Average Residual Term With Credit Outstanding Number for the following item: BSAO29534

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15691 Financial Risk.Market Weighted Average Residual Term On Loans Funded Number for the following item: BSAO29538

No change   01-Sep-21
ARF_744_0A Taxonomy correction:
Change concept from DE15101 Financial Risk Market Weighted Average Interest Rate Net Offset Percent to DE15694 Financial Risk.Market Weighted Average Interest Rate Net On Offset Housing Loans Percent for the following items: BSAO28805, BSAO28812, BSAO28819, BSAO28826, BSAO28831, BSAO28843, BSAO28850, BSAO28857, BSAO28864, BSAO28869 and BSAO28874

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28807, BSAO28814, BSAO28821, BSAO28828, BSAO28833, BSAO28845, BSAO28852, BSAO28859, BSAO28866, BSAO28871, BSAO28876 and BSAO29541

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO28891, BSAO28896, BSAO28901, BSAO28904, BSAO28907, BSAO29549, BSAO28917, BSAO28920, BSAO28923, BSAO28928, BSAO28933, BSAO28936, BSAO28939, BSAO28942, BSAO28945, BSAO28948, BSAO28951, BSAO28954, BSAO28957, BSAO28960 and BSAO29545

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15679 Assets.Loans And Receivables Weighted Average Cost Of Funds For Credit Outstanding Percent for the following items: BSAO28808, BSAO28815, BSAO28822, BSAO28846, BSAO28853, BSAO28860 and BSAO28877

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15689 Financial Risk.Market Weighted Average Cost Of Funds On New Finance Percent for the following items: BSAO28892, BSAO28897, BSAO29548, BSAO28913, BSAO28924 and BSAO28929

Change concept from DE15440 Assets Loans And Receivables Weighted Average Residual Term Fixed Rate Period Number to DE15680 Assets.Loans And Receivables Weighted Average Residual Fixed Term Credit Outstanding Number for the following item: BSAO29542

Change concept from DE15440 Assets Loans And Receivables Weighted Average Residual Term Fixed Rate Period Number to DE15681 Assets.Loans And Receivables Weighted Average Residual Fixed Term On Loans Funded Number for the following item: BSAO29546

No change   01-Sep-21
ARF_744_0B Taxonomy correction:
Change concept from DE15101 Financial Risk Market Weighted Average Interest Rate Net Offset Percent to DE15694 Financial Risk.Market Weighted Average Interest Rate Net On Offset Housing Loans Percent for the following items: BSAO28805, BSAO28812, BSAO28819, BSAO28826, BSAO28831, BSAO28843, BSAO28850, BSAO28857, BSAO28864, BSAO28869 and BSAO28874

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28807, BSAO28814, BSAO28821, BSAO28828, BSAO28833, BSAO28845, BSAO28852, BSAO28859, BSAO28866, BSAO28871, BSAO28876 and BSAO29541

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO28891, BSAO28896, BSAO28901, BSAO28904, BSAO28907, BSAO29549, BSAO28917, BSAO28920, BSAO28923, BSAO28928, BSAO28933, BSAO28936, BSAO28939, BSAO28942, BSAO28945, BSAO28948, BSAO28951, BSAO28954, BSAO28957, BSAO28960 and BSAO29545

Change concept from DE15440 Assets Loans And Receivables Weighted Average Residual Term Fixed Rate Period Number to DE15680 Assets.Loans And Receivables Weighted Average Residual Fixed Term Credit Outstanding Number for the following item: BSAO29542

Change concept from DE15440 Assets Loans And Receivables Weighted Average Residual Term Fixed Rate Period Number to DE15681 Assets.Loans And Receivables Weighted Average Residual Fixed Term On Loans Funded Number for the following item: BSAO29546

No change   01-Sep-21
ARF_746_0A Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28975, BSAO28980, BSAO28985, BSAO28995, BSAO29000, BSAO29005, BSAO29015, BSAO29020, BSAO29025 and BSAO29030

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15679 Assets.Loans And Receivables Weighted Average Cost Of Funds For Credit Outstanding Percent for the following items: BSAO28976, BSAO28981, BSAO28986, BSAO28996, BSAO29001, BSAO29006, BSAO29016, BSAO29021, BSAO29026 and BSAO29031

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO29040, BSAO29045, BSAO29050, BSAO29060, BSAO29065, BSAO29070, BSAO29080, BSAO29085, BSAO29090, BSAO29095 and BSAO29100

Change concept from DE15103 Assets Loans And Receivables Cost Of Funds Weighted Average Percent to DE15689 Financial Risk.Market Weighted Average Cost Of Funds On New Finance Percent for the following items: BSAO29041, BSAO29046, BSAO29051, BSAO29061, BSAO29066, BSAO29071, BSAO29081, BSAO29086, BSAO29091 and BSAO29096

No change   01-Sep-21
ARF_746_0B Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15687 Financial Risk.Market Weighted Average Interest Rate On Credit Outstanding Percent for the following items: BSAO28975, BSAO28980, BSAO28985, BSAO28995, BSAO29000, BSAO29005, BSAO29015, BSAO29020, BSAO29025 and BSAO29030

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15688 Financial Risk.Market Weighted Average Interest Rate On New Finance Percent for the following items: BSAO29040, BSAO29045, BSAO29050, BSAO29060, BSAO29065, BSAO29070, BSAO29080, BSAO29085, BSAO29090, BSAO29095 and BSAO29100

No change   01-Sep-21
ARF_747_0A Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to AE13160 Financial Risk.Market Weighted Average Interest Rate On Deposits Percent for the following items: BSL22462, BSL22472, BSL22477, BSL22482, BSL22487, BSL22492, BSL22500, BSL22503, BSL22506, BSL22509, BSL22512, BSL22515, BSL22518, BSL22521, BSL22524, BSL22530, BSL22536 and BSL22539

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15696 Financial Risk.Market Weighted Average Interest Rate New Deposits Percent for the following item: BSL22551

Change concept from DE15110 Liabilities Exposures Value Of Funds Weighted Average Percent to DE15683 Liabilities.Exposures Value Of Funds For Deposits Weighted Average Percent for the following items: BSL22463, BSL22473, BSL22478, BSL22483, BSL22488, BSL22493 and BSL22541

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15682 Assets.Loans And Receivables Weighted Average Residual Term For Deposits Number for the following item: BSL22540

Change concept from DE15110 Liabilities Exposures Value Of Funds Weighted Average Percent to DE15684 Liabilities.Exposures Value Of Funds For New Deposits Weighted Average Percent for the following item: BSL22552 

No change   01-Sep-21
ARF_747_0B Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to AE13160 Financial Risk.Market Weighted Average Interest Rate On Deposits Percent for the following items: BSL22462, BSL22472, BSL22477, BSL22482, BSL22487, BSL22492, BSL22500, BSL22503, BSL22506, BSL22509, BSL22512, BSL22515, BSL22518, BSL22521, BSL22524, BSL22530, BSL22536 and BSL22539

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15696 Financial Risk.Market Weighted Average Interest Rate New Deposits Percent for the following item: BSL22551

Change concept from DE15105 Assets Loans And Receivables Weighted Average Residual Term Number to DE15682 Assets.Loans And Receivables Weighted Average Residual Term For Deposits Number for the following item: BSL22540

No change   01-Sep-21
ARF_748_0A Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15697 Financial Risk.Market Weighted Average Interest Rate Debt Securities On Issue Percent for the following items: BSL22585, BSL22587, BSL22590, BSL22597 and BSL22600

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15699 Financial Risk.Market Weighted Average Interest Rate Debt Securities New Percent for the following items:BSL22602, BSL22604 and BSL22610

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15701 Financial Risk.Market Weighted Average Interest Rate On Other Interest Bearing Liabilities On Issue Percent for the following items: BSL22618, BSL22622, BSL22626 and BSL22630

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15702 Financial Risk.Market Weighted Average Interest Rate On Other Interest Bearing Liabilities New Percent for the following item: BSL22634

Change concept from DE15106 Financial Risk Market Weighted Average Tenor Number to DE15698 Financial Risk.Market Weighted Average Tenor Debt Securities On Issue Number for the following items: BSL22727, BSL22728 and BSL22729

Change concept from DE15106 Financial Risk Market Weighted Average Tenor Number to DE15700 Financial Risk.Market Weighted Average Tenor Debt Securities New Number for the following items:BSL22730, BSL22731 and BSL22732

Change concept from DE15110 Liabilities Exposures Value Of Funds Weighted Average Percent to DE15685 Liabilities.Exposures Value Of Funds On Other Interest Bearing Liabilities On Issue Weighted Average Percent for the following items: BSL22619, BSL22623, BSL22627 and BSL22631

Change concept from DE15110 Liabilities Exposures Value Of Funds Weighted Average Percent to DE15686 Liabilities.Exposures Value Of Funds On Other Interest Bearing Liabilities New Weighted Average Percent for the following item: BSL22635

No change   01-Sep-21
ARF_748_0B Taxonomy correction:
Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15697 Financial Risk.Market Weighted Average Interest Rate Debt Securities On Issue Percent for the following items: BSL22585, BSL22587, BSL22590, BSL22597 and BSL22600

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15699 Financial Risk.Market Weighted Average Interest Rate Debt Securities New Percent for the following items:BSL22602, BSL22604 and BSL22610

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15701 Financial Risk.Market Weighted Average Interest Rate On Other Interest Bearing Liabilities On Issue Percent for the following items: BSL22618, BSL22622, BSL22626 and BSL22630

Change concept from DE15102 Financial Risk Market Weighted Average Interest Rate Percent to DE15702 Financial Risk.Market Weighted Average Interest Rate On Other Interest Bearing Liabilities New Percent for the following item: BSL22634

Change concept from DE15106 Financial Risk Market Weighted Average Tenor Number to DE15698 Financial Risk.Market Weighted Average Tenor Debt Securities On Issue Number for the following items: BSL22727, BSL22728 and BSL22729

Change concept from DE15106 Financial Risk Market Weighted Average Tenor Number to DE15700 Financial Risk.Market Weighted Average Tenor Debt Securities New Number for the following items:BSL22730, BSL22731 and BSL22732

No change   01-Sep-21

Taxonomy release 18 March 2021

Form

Summary of taxonomy change

Summary of D2A form change

New or changed form start date

Taxonomy effective date

ARF_720_0A

Updated form specific guidance for items 3.3. Debt securities, 3.4. Equity securities, 4.1. Debt securities, 4.2. Equity securities.
New concept Income Tax Current And Deferred Total Amount for item 10.6. Current and deferred tax assets.
New line items 10.12.1. of which: Non-financial assets - right-of-use assets arising from operating leases and 10.12.2. of which: Non-financial assets - excluding right-of-use assets arising from operating leases.
New concept Liabilities Current And Deferred Tax Liabilities Amount for item 18.1. Current and deferred tax liabilities.
New line item 18.11.6. of which: Liabilities arising from operating leases.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_720_0B

Updated form specific guidance for items 3.1 to 3.15 (debt securities) and items 4.1 and 4.2 (equity securities).
New concept Income Tax Current And Deferred Total Amount for item 10.6. Current and deferred tax assets.
New line items 10.12.1. of which: Non-financial assets - right-of-use assets arising from operating leases and 10.12.2. of which: Non-financial assets - excluding right-of-use assets arising from operating leases.
New concept Liabilities Current And Deferred Tax Liabilities Amount for item 18.1. Current and deferred tax liabilities.
New line item 18.12.6. of which: Liabilities arising from operating leases.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_720_1A

New dimension members for item 6. Loans and finance leases to residents - non-performing exposures:
ThirtyToEightyNineDaysPastDueAndWellSecured;
NinetyDaysOrMorePastDueAndWellSecured; and
PastDueAndNotWellSecured

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_720_3

Change concept in items 1.1.2.1. of which: Asset-backed securities issued by SPVs, 1.1.3.1. of which: Asset-backed securities issued by SPVs and  1.1.3.1.1. of which: Self-securitised to Assets Investment Debt Securities Held Amount.
New line items 1.1.6.2. of which: Right-of-use assets arising from operating leases and 3.1.4.2. of which: Liabilities arising from operating leases.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_721_0B

Changed mapping of item 3. Haircuts on repos and reverse repos outstanding, column 2 Haircut, drop down value 0 to <= 0.5 to new dimension member ZeroLTEZeroPoint5.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_730_0

Updated form specific guidance for items 1.1 to 1.1.4 and 1.1.6 to 1.1.6.3.
New concept Income.Interest Derivatives Hedge Banking Book Amount for item 1.1.5. Derivatives - banking book hedging.
New line item 2.1.5. Related party management fee income.
Updated form specific guidance for items 1.1 to 4.1.5.
New line item 4.1.6. Operating lease liabilities.
Clarified business definition for DE15130 Expense Rental Operating Lease And Other Related Amount for item 6.1.1. Operating lease rental expense.
Added form specific guidance for items 6.1.2. Depreciation of property, plant and equipment and 7.1. Total information technology expense .
New line item 8.1.8. Related party management fee expense.
Added form specific guidance for items 9.1.1 to 9.1.4 impairment expense.
New concept Expense Dividends Declared Amount for item 11.1. Dividends.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Jul-21

01-Jul-21

ARF_741_0

New items 2.1.7. External refinance column 3 Large and 2.1.8. Internal refinance column 3 Large.
Change of dimension StageOfFinanceDimension dimension member from BorrowerAcceptedCommitment to BorrowerAcceptedCommitmentExcludingExternalAndInternalRefinancing for item 3. New borrower-accepted commitments excluding external and internal refinancing for business finance - by industry.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

ARF_743_0

Change item 7. Fixed-term housing loans outstanding to residents - future scheduled repayments column 5 Average facility credit limit to new concept Assets.Loans And Receivables Facility Credit Limit Average Amount.
Change items 7.1. Average number of monthly repayments for amortising loans and 7.2. Average number of monthly repayments for interest-only loans to new concept Assets.Loans And Receivables Monthly Scheduled Repayments Average Percent.

Changes in line with the Response to submissions: Proposed changes to modernised Economic and Financial Statistics (EFS) reporting standards and guidance published 24 November 2020

01-Sep-21

01-Sep-21

Taxonomy release 18 February 2021

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_210_3_1 Change dimension from DM369 CounterpartyDomicileDimension to DM627 AssetDomicileTypeDimension for the following items: BSAO25992, BSAO25993, BSAO25994, BSAO25995, BSAO25996, BSAO25997, BSAO26012, BSAO26013, BSAO26014, BSAO26015, BSAO26016, BSAO26017, BSAO26018, BSAO26034, BSAO26035, BSAO26036, BSAO26037, BSAO26038, BSAO26039, BSAO26054, BSAO26055, BSAO26056, BSAO26057, BSAO26058, BSAO26059, BSAO26060 No change   01-Apr-21
ARF_210_3_2 Change dimension from DM369 CounterpartyDomicileDimension to DM627 AssetDomicileTypeDimension for the following items: BSL21243, BSL21244, BSL21245, BSL21246, BSL21247, BSL21248, BSL21250, BSL21251, BSL21252, BSL21253, BSL21254, BSL21255, BSL21264, BSL21265, BSL21266, BSL21267, BSL21268, BSL21269, BSL21271, BSL21272, BSL21273, BSL21274, BSL21275, BSL21276, BSL21278, BSL21279, BSL21280, BSL21281, BSL21282, BSL21283, BSL21285, BSL21286, BSL21287, BSL21288, BSL21289, BSL21290, BSL21305, BSL21306, BSL21307, BSL21308, BSL21309, BSL21310, BSL21311, BSL21312, BSL21313, BSL21314, BSL21315, BSL21316, BSL21317, BSL21318, BSL21326, BSL21327, BSL21328, BSL21329, BSL21330, BSL21331, BSL21332, BSL21333, BSL21334, BSL21335, BSL21336, BSL21337, BSL21338, BSL21339, BSL21340, BSL21341, BSL21342, BSL21343, BSL21344, BSL21345, BSL21346, BSL21347, BSL21348, BSL21349, BSL21350, BSL21351, BSL21352, BSL21353, BSL21383, BSL21384, BSL21385, BSL21386, BSL21387, BSL21388, BSL21390, BSL21391, BSL21392, BSL21393, BSL21394, BSL21395, BSL21397, BSL21398, BSL21399, BSL21400, BSL21401, BSL21402, BSL21432, BSL21433, BSL21434, BSL21435, BSL21436, BSL21437, BSL21439, BSL21440, BSL21441, BSL21442, BSL21443, BSL21444, BSL21446, BSL21447, BSL21448, BSL21449, BSL21450, BSL21451, BSL21487, BSL21488, BSL21489, BSL21490, BSL21491, BSL21492, BSL21493, BSL21494, BSL21495, BSL21496, BSL21497, BSL21498, BSL21499, BSL21500, BSL21501, BSL21502, BSL21503, BSL21504, BSL21505, BSL21506, BSL21507, BSL21536, BSL21537, BSL21538, BSL21539, BSL21540, BSL21541, BSL21542, BSL21543, BSL21544, BSL21545, BSL21546, BSL21547, BSL21548, BSL21549, BSL21550, BSL21551, BSL21552, BSL21553, BSL21554, BSL21555, BSL21556 No change   01-Apr-21
ARF_210_4 Change dimension from DM369 CounterpartyDomicileDimension to DM627 AssetDomicileTypeDimension for the following items: BSAO26829, BSAO26830, BSAO26831, BSAO26832, BSAO26833, BSAO26834, BSAO26847, BSAO26848, BSAO26849, BSAO26850, BSAO26851, BSAO26852, BSL21724, BSL21725, BSL21726, BSL21727, BSL21728, BSL21729, BSL21730, BSL21731, BSL21732, BSL21733, BSL21734, BSL21735, BSL21742, BSL21743, BSL21744, BSL21745, BSL21746, BSL21747, BSL21748, BSL21749, BSL21750, BSL21751, BSL21752, BSL21753, BSL21754, BSL21755, BSL21756, BSL21757, BSL21758, BSL21759, BSL21760, BSL21761, BSL21762, BSL21763, BSL21764, BSL21765, BSL21790, BSL21791, BSL21792, BSL21793, BSL21794, BSL21795, BSL21796, BSL21797, BSL21798, BSL21799, BSL21800, BSL21801, BSL21802, BSL21803, BSL21804, BSL21805, BSL21806, BSL21807, BSL21832, BSL21833, SL21834, BSL21835, BSL21836, BSL21837, BSL21838, BSL21839, BSL21840, BSL21841, BSL21842, BSL21843, BSL21844, BSL21845, BSL21846, BSL21847, BSL21848, BSL21849 No change   01-Apr-21
ARF_210_5 Change dimension from DM627 AssetDomicileTypeDimension to DM369 CounterpartyDomicileDimension for the following items: BSL22761, BSL22762, BSL22769, BSL22770, BSL22777, BSL22778, BSL22838, BSL22839, BSL22840, BSL22841, BSL22842, BSL22843, BSL22844, BSL22845, BSL22846, BSL22858, BSL22859, BSL22860, BSL22861, BSL22862, BSL22863, BSL22864, BSL22865, BSL22866, BSL22878, BSL22879, BSL22880, BSL22881, BSL22882, BSL22883, BSL22884, BSL22885, BSL22886

Updates to cater for the D2A form changes. Additional report level guidance for item 6.6

Revised labels for items 2 and 5. New forecast periods for item 7. 01-Apr-21 01-Apr-21
ARF_920_4 New Australian Government Arts Sector SSL Guarantee Scheme collection New form 14-Dec-20 14-Dec-20
ARF_920_5 New Australian Government Arts Sector SSL Guarantee Scheme collection New form 14-Dec-20 14-Dec-20

Taxonomy release 10 December 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_210_1A Taxonomy updated to cater for one new line item on the form
Taxonomy correction:
Change dimension from DM358 JurisdictionDimension dimension member DV4130 Australian to DM627 AssetDomicileTypeDimension dimension member DV4285 Australia for item 10.1. Unsecured debt securities issued - Domestic  BSL20585
Change dimension from DM358 JurisdictionDimension dimension member DV4595 Foreign to DM627 AssetDomicileTypeDimension dimension member DV5457 NotAustralia for item 10.2. Unsecured debt securities issued - Offshore BSL20588
Changed the datatype of DE14907 from monetaryItemType to pureItemType item 35. LCR for significant currencies column 2 LCR BSAO25668
New line item 29.1. Net cash outflow overlay 31-Mar-21 31-Mar-21
ARF_210_1B Taxonomy updated to cater for one new line item on the form
Taxonomy correction:
Change dimension from DM358 JurisdictionDimension dimension member DV4130 Australian to DM627 AssetDomicileTypeDimension dimension member DV4285 Australia for item 10.1. Unsecured debt securities issued - Domestic  BSL20585
Change dimension from DM358 JurisdictionDimension dimension member DV4595 Foreign to DM627 AssetDomicileTypeDimension dimension member DV5457 NotAustralia for item 10.2. Unsecured debt securities issued - Offshore BSL20588
New line item 29.1. Net cash outflow overlay 31-Mar-21 31-Mar-21

Taxonomy release 19 November 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_920_0 Taxonomy updated for new and changed items on the form. New line items 1.3 1.3. Loans cancelled or refinanced; 1.5 1.4.1.5. Recoveries made , 2.2 2.3. Loans 30 days past due.
Changed line item 2.5 2.5. Weighted average interest rate of the current portfolio.
01-Oct-20 01-Oct-20
ARF_920_2 New Australian Government SME Guarantee Scheme Phase 2 collection New form 01-Oct-20 01-Oct-20
ARF_920_3 New Australian Government SME Guarantee Scheme Phase 2 collection New form 01-Oct-20 01-Oct-20

Taxonomy release 17 September 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_210_5 Taxonomy correction:
The concepts for items 8.2 column 1 BSL22980 and item 8.2.1 column 1 BSL22983 have been swapped with the concepts for items 8.2 column 2 BSL22981 and item 8.2.1 column 2 BSL22984 respectively to use the concepts with the correct datatypes of nonNegativeIntegerItemType DE15604 and monetaryItemType DE15603
No change   18/12/20
ARF_910_0 Taxonomy correction:
Change datatype of DE15031 from nonNegativeIntegerItemType to stringItemType. Item 7 External CBS, column 4 Version number.
No change   18/12/20
LRF_400_0 Taxonomy correction:
A new dimension member DV9069 Investment Linked Friendly Societies created in DM423 Product Group Dimension to map to the D2A value F6. Investment Linked in tables 1.1, 1.2, 1.3 and 1.4, Product group
No change   30/06/20
LRF_430_0 Taxonomy correction:
A new dimension member DV9069 Investment Linked Friendly Societies created in DM423 Product Group Dimension to map to the D2A value F6. Investment Linked in table 1.1 Product group
No change   30/06/20
SRF_920_0 Taxonomy updated to cater for three new items added to the form. Three new items added to the form for second tranche of early release of superannuation. 05/07/20 05/07/20

Taxonomy release 16 July 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_210_5 New daily liquidity collection New form 31/03/20 31/03/20
ARF_222_0 New related entities collection New version to align with revised related entities framework 01/01/22 01/01/22
ARF_222_1 New related entities collection New form 01/01/22 01/01/22
ARF_222_2 New related entities collection New form 01/01/22 01/01/22
FORM_701_0 Taxonomy enhancement:
Change modelling for Table 2 column 4, invoice date and column 5, effective date to be typed dimensions in order to provide a primary key for migration to the new data collection system, APRA Connect.
Removed redundant modelling for derived fields.
No change 01/01/21 01/01/21

Taxonomy release 18 June 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_920_0 New Australian Government small and medium enterprise (SME) guarantee scheme collection New form 17/04/20 17/04/20
ARF_920_1 New Australian Government small and medium enterprise (SME) guarantee scheme collection New form 17/04/20 17/04/20
FORM_701_0 Taxonomy enhancement:
Change modelling for Table 2 column 4, invoice date and column 5, effective date to be typed dimensions in order to provide a primary key for migration to the new data collection system, APRA Connect.
Removed redundant modelling for derived fields.
No change 01/01/21 01/01/21
SRF_920_0 New early release of superannuation initiative collection New form 26/04/20 26/04/20

Plain English Taxonomy (PET)

Taxonomy development artefacts

D2A and XBRL

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