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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 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

Taxonomy release 19 March 2020

Form Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_722_0 New EFS derivatives collection New form 01/07/2020 01/07/2020

Taxonomy release 14 November 2019

Form  Summary of taxonomy change Summary of D2A form change New or changed form start date Taxonomy effective date
ARF_112_1A Taxonomy correction:
Dimension member DV4280 business definition changed from '….remaining term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to item 3.2. Claims (other than equity) on ADIs & overseas banks, being claims with an original maturity of three months or less.
No change   20/02/2020
ARF_112_2A Taxonomy enhancement:
The dimension Capital Adequacy Approach Dimension DM418, Standardised DV5042 is removed from each line item and applied as a form level dimension.
No change   20/02/2020
ARF_113_3A
ARF_113_3B
ARF_113_3C
ARF_113_3D
Taxonomy correction:
Missing dimension Counterparty Default Status Dimension DM377, Not Defaulted DV4039 added to Section A: On-balance sheet risk-weighted assets and expected loss amount and Section B: Off-balance sheet risk-weighted assets and expected loss amount, column 5  Weighted average LGD % and column 6 Weighted average PD %
No change   20/02/2020
ARF_180_1 Taxonomy enhancement:
The dimension Capital Adequacy Approach Dimension DM418, Standardised DV5042 is removed from each line item and applied as a form level dimension.
No change   20/02/2020
ARF_180_2 Taxonomy correction:
Missing dimension Balance Type Dimension DM355, RWA DV4530 applied to item 1 column 16 CS26743 and item 3 column 14 CS26767.
No change   20/02/2020
ARF_199_0 Taxonomy correction:
Dimension member DV4284 business definition changed from '….relevant term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to item 6.5. Short term borrowings BSL10917.
Dimension member DV4206 business definition changed from '….remaining term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to item 6.6. Long term borrowings BSL10931.
No change   20/02/2020
ARF_210_2 Taxonomy correction:
Dimension members DV4205 and DV4206 business definition changed from '….remaining term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to item 5. Bank bills, certificates of deposit and debt securities issued by ADIs, BSAO16004, BSAO16005 and BSAO24226.
No change   20/02/2020
ARF_721_0B Taxonomy correction:
Dimension members DV8568, DV8569 and DV8563 business definition changed from '….remaining term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to item 2. Rates on repos and reverse repos outstanding, column 3 Repo original maturity OI14321.
No change   20/02/2020
ARF_743_0 Taxonomy correction:
Missing dimension applied to items 6 and 7  Asset Quality Dimension DM401,  Not Past Due 90D And Or Impaired DV4383.
No change   20/02/2020

ARF_747_0A
ARF_747_0B

Taxonomy correction:
Dimension members DV4273, DV4274, DV4275, DV4276,and DV4279 business definition changed from '….remaining term to maturity…' to '…term to maturity…' to align with the definition for Original Term To Maturity dimension DM434. Applied to  item 5. New fixed-term deposits in the month - by counterparty & original term, column 2 Original term OI14298.
No change   20/02/2020

Plain English Taxonomy (PET)

Taxonomy development artefacts

D2A and XBRL

 

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