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 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 |
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 |
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 |
Related links
Taxonomy development artefacts
If you would like to be alerted to any new or forthcoming changes to SBR, please subscribe to receive notifications from APRA.