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 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 |
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 |
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.