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 17 November 2022
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_210_6 | Taxonomy 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-23 | 1-Jan-23 |
Taxonomy release 16 June 2022
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
| LRF_110_1 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_112_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_112_3 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_114_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_114_2 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_114_3 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_115_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_117_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_118_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_200_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_300_1 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_310_1 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_330_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_340_1 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_400_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_420_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
| LRF_430_0 | Addition of new statutory fund consolidations to take the total number available to 200 | No change | 16-Jun-22 | |
Taxonomy release 19 May 2022
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_180_1 | Taxonomy 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_0 | Taxonomy 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
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_112_1A | No change - new version only due to new D2A form version. | Change to two derivation rules | 01-Jan-22 | 01-Jan-22 |
| ARF_113_4 | No change - new version only due to new D2A form version. | Change to two derivation rules | 01-Jan-22 | 01-Jan-22 |
Taxonomy release 18 November 2021
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_112_1A |
Taxonomy correction: Taxonomy changes: |
Section 6. Changed from impaired to non-performing. | 01-Jan-22 | 01-Jan-22 |
| ARF_120_2 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_199_0 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_210_1A | Taxonomy correction: Change CounterpartyTypeDimension DM409 dimension member OtherEntities DV7326 to NotADIOrOverseasEquivalentOrFI DV9102 for item BSAO24391. |
No change. | 31-Mar-22 | |
| ARF_210_1B | Taxonomy correction: Change CounterpartyTypeDimension DM409 dimension member OtherEntities DV7326 to NotADIOrOverseasEquivalentOrFI DV9102 for item BSAO24391. |
No change. | 31-Mar-22 | |
| ARF_220_0 | New taxonomy. Modelling retained for re-used items from ARF_220_0_C, ARF_220_0_L. |
New form. | 01-Jan-22 | 01-Jan-22 |
| ARF_223_0 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_230_0 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_325_0_1 to ARF_325_0_50 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_720_1A | Taxonomy 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-22 | 01-Mar-22 |
| ARF_720_3 | Taxonomy 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-22 | 01-Jan-22 |
| ARF_743_0 | Taxonomy 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-22 | 01-Jan-22 |
Related links
Taxonomy development artefacts
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