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 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 |
Taxonomy release 15 August 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_742_0A ARF_742_0B |
Taxonomy correction: The datatype of Assets Loans And Receivables Weighted Average Residual Term Number DE15105 changed from nonNegativeIntegerItemType to decimalItemType to allow for reporting to two decimal places. Item 6, column 6 BSAO29534 and Item 6, column 10 BSAO29538. |
No change | 14/11/2019 | |
| ARF_744_0A ARF_744_0B |
Taxonomy correction: New concept Assets Loans And Receivables Weighted Average Residual Term Fixed Rate Period Number replaces DE15105 Assets Loans And Receivables Weighted Average Residual Term Number, table 5 columns 6 BSAO29542 and 10 BSAO29546 |
No change | 14/11/2019 | |
| ARF_745_0 | Taxonomy correction: Missing dimension applied to items 2.1 and 2.1.1. Activity Status Dimension DM888, New DV8223. |
No change | 14/11/2019 | |
| ARF_747_0A ARF_747_0B |
Taxonomy correction: The datatype of Assets Loans And Receivables Weighted Average Residual Term Number DE15105 changed from nonNegativeIntegerItemType to decimalItemType to allow for reporting to two decimal places. Item 4, column 6 BSL22540. Dimension member DV8425 Non Financial Businesses Community Service Organisations changed to DV8588 Resident Non Related Non Financial Businesses Community Service Organisations in item 3.2.1 BSL22534, BSL22535, BSL22536 to qualify the counterparty as resident and non-related, consistent with the drop down list in table 3 column 1 Revised modelling for item 1.1.1. to reconcile with ARF_720_2 item 1.1.1.1. Replaced Account Type Dimension DM914 with Deposit Account Type Dimension DM959 and replaced Finance Purpose Dimension DM908 with Linked Deposit Purpose Dimension DM919. |
No change | 14/11/2019 | |
| ARF_748_0A |
Taxonomy correction: The datatype and classword of Financial Risk Market Weighted Average Tenor Percent DE15106 changed to decimalItemType and Number to better reflect the unit of measurement being years (number of days from issuance to maturity / 365 days). Item 1.2, 1.3, 1.4, 2.2, 2.3 and 2.4 column 6 BSL22727, BSL22728, BSL22729, BSL22730, BSL22731, BSL22732. |
No change | 14/11/2019 | |
| ARF_748_0B | Taxonomy correction: The datatype and classword of Financial Risk Market Weighted Average Tenor Percent DE15106 changed to decimalItemType and Number to better reflect the unit of measurement being years (number of days from issuance to maturity / 365 days). Item 1.2, 1.3, 1.4, 2.2, 2.3 and 2.4 column 6 BSL22727, BSL22728, BSL22729, BSL22730, BSL22731, BSL22732. |
No change | 14/11/2019 |
Taxonomy release 18 July 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_325_0_1 to ARF_325_0_50 | Taxonomy correction: Addition of missing Report Consolidation Basis Dimension DM333, member Licensed ADI Offshore DV4403 to forms ARF_325_1_1 to ARF_325_0_34. Re-publishing for forms ARF_325_0_35 to ARF_325_0_50 for versioning consistency with forms ARF_325_1_1 to ARF_325_0_34. |
Minor typos corrected for consistency between forms ARF_325_0_1 to ARF_325_0_34 and forms ARF_325_0_35 to ARF_325_0_50 | 14/11/2019 | 14/11/2019 |
Taxonomy release 20 June 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_221_0 ARF_221_1 |
Change to the definition of connection for groups of connected counterparties to be effective 1 January 2020 as per Reporting Standard ARS 221.0 Large Exposures. The change is to the business definition of DE15206 Financial Risk Exposures Counterparty Connection Text |
No change | 01/01/2020 | |
| ARF_322_0 | Changes in line with the January 2019 consultation for EFS consequential changes | Changes in line with the January 2019 consultation for EFS consequential changes | 01/07/2019 | 01/07/2019 |
| ARF_323_0 | Changes in line with the January 2019 consultation for EFS consequential changes | Changes in line with the January 2019 consultation for EFS consequential changes | 01/07/2019 | 01/07/2019 |
| RF_520_0 | New taxonomy | No change | 20/06/2019 |
Taxonomy release 16 May 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_210_1A | No change other than update to latest version of definitional taxonomy due to a new form version to correct a derivation rule | Derivation rule for BSAO24330 to be corrected from BSAO24332+ BSAO25637+ BSAO25643+ BSAO25647+ BSAO24342+ BSAO24346+ BSAO24349+ BSAO24352 to BSAO24332+ BSAO25637+ BSAO25642+ BSAO25647+ BSAO24342+ BSAO24346+ BSAO24349+ BSAO24352 |
15/08/2019 | 15/08/2019 |
| ARF_210_1B | Taxonomy correction: Added form level dimension Source Currency Dimension DM344 Dimension member AUD DV4413 and deleted Source Currency Dimension from items 18.1. of which: cash outflows due to intra-group entities (BSL20745, BSL20746) and 23.1. of which: cash inflows due from intra-group entities (BSAO24452, BSAO24453) |
No change | 15/08/2019 | |
| ARF_210_3_1 | Taxonomy correction: The dimension members for the maturity buckets in columns 6 and 7 are incorrect and define overlapping periods (DM391 Residual Term To Maturity Dimension, DV8254 GTE31DLTE2M and DV7304 GTE2MLTE3M) . These will be replaced with new dimension members GTE31DLT2M and GTE2MLT3M respectively |
No change | 15/08/2019 | |
| ARF_210_3_2 |
Taxonomy correction: Add missing dimension member DV8237 Less Than Point 25 Percent to item 9.8.2. Other, columns 2 to 7. |
No change | 15/08/2019 | |
| ARF_720_1A ARF_720_1B |
Taxonomy correction: Consolidation Dimension to be removed from ARF_720_1A item 5. and ARF_720_1B item 4. Outstanding principal balance of securitised loans and finance leases held off-balance sheet, as these are to be reported outside of the domestic books consolidation. |
No change | 15/08/2019 | |
| ARF_720_4 | Taxonomy correction: Missing dimension to be applied to item 2.4.4.7.1. of which: Asset-backed securities issued by related SPVs - DM359 Counterparty Relationship Type Dimension DV8331 Intra Group Domestic |
No change | 15/08/2019 | |
| ARF_743_0 ARF_744_0A ARF_744_0B |
Taxonomy correction: Change to the business definition of dimension member DV4652 First Home Buyer to align with the reporting standards definition |
No change | 15/08/2019 | |
| ARF_747_0A ARF_747_0B |
Taxonomy correction: Change to the name and business definition of dimension member DV8583 Other Related Parties Not Financial Institutions to clarify the requirement to include all non-resident related parties including non-resident financial institutions |
No change | 15/08/2019 |
Taxonomy release 21 March 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_550 | New Banking Executive Accountability Regime - Registration Form | One new form | 01/07/2018 | 21/03/2019 |
| LRF_300_1 | Taxonomy correction: Change the concept on item 3.7 Australian business (BSAO17814) to DE12813 Assets Equity Securities Plus Accrued Income Amount, consistent with item 3.7 Overseas business (BSAO17815) |
No change | 21/03/2019 | |
| LRF_400_0 | Taxonomy correction: The Calculation Basis Scenario Dimension dimension members for item 1.4 column 1 (BSL16486) and item 1.4, column 2 (BSL16487) have been swapped to the correct values of Valuation LY and Valuation TY respectively |
No change | 21/03/2019 |
Taxonomy release 17 January 2019
| Form | Summary of taxonomy change | Summary of D2A form change | New or changed form start date | Taxonomy effective date |
|---|---|---|---|---|
| ARF_117_0A ARF_117_0B_1 ARF_117_0B_2 ARF_117_0B_3 ARF_117_0B_4 ARF_117_0B_5 ARF_117_0B_6 ARF_117_0B_7 ARF_117_0B_8 ARF_117_0B_9 |
Taxonomy correction: Change Reprice Term To Maturity dimension members for item 1.5.1 to the correct time buckets. |
No change | 17/01/2019 | |
| ARF_199_0 | New Restricted ADI form. | New form | 01/05/2018 | 01/05/2018 |
| ARF_210_4 | Taxonomy correction: Change item 2 to use Asset Domicile Type Dimension (DM627) - Australia instead of Counterparty Domicile Dimension (DM369) - AUResident for consistency with ARF_210_3_1 Change items 18.2 and 19.2 to use the correct dimension member Not ADI Or Overseas Equivalent instead of Other Entities and Other Financial Institutions And Other Entities for consistency with ARF_210_3_1 and ARF_210_3_2. |
No change | 17/01/2019 | |
| ARF_731_3A ARF_731_2B |
Taxonomy correction: Change dimension for ARF_731_3A item 5. and ARF_731_3B item 4. Claims on an ultimate risk basis from Counterparty Country Dimension to Ultimate Risk Counterparty Resident Country Dimension |
No change | 17/01/2019 | |
| LRF_110_1 LRF_112_0 LRF_112_3 LRF_114_0 LRF_114_2 LRF_114_3 LRF_117_0 LRF_118_0 LRF_300_1 LRF_310_1 LRF_330_0 LRF_340_1 LRF_430_0 |
Addition of new statutory fund consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| LRF_115_0 LRF_420_0 |
Addition of new statutory fund consolidations to take the total number available to 100 Addition of new statutory fund consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| LRF_200_0 | Addition of new statutory fund consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| LRF_400_0 | Addition of new statutory fund consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| SRF_001_0 | Taxonomy correction: Changed mapping for drop down list item 1. RSE licensee ownership (OI11631) to correct taxonomy enumerated value of Employer sponsor (non-public sector) ownership. |
No change | 17/01/2019 | |
| SRF_160_0 | Taxonomy correction: Changed mapping for drop down list item 5.4. Current financial position (OI12050) to correct taxonomy enumerated value of Technically Insolvent. |
No change | 17/01/2019 | |
| SRF_533_0 | Addition of new MySuper investment option consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| SRF_700_0 | Addition of new MySuper investment option consolidations to take the total number available to 100 | No change | 17/01/2019 | |
| SRF_702_0 | Addition of new MySuper investment option consolidations to take the total number available to 100 | No change | 17/01/2019 |
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.