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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 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:
Change CreditRiskWeightingDimension DM329 dimension member ThirtyFivePercent DV4640 to FiftyPercent DV4643 for the following items: CS17099, CS17100, CS17349, CS17350, CS17414, CS17415, CS17418, CS17419, CS17434, CS17435, CS17460, CS17461, CS17464, CS17465, CS17509, CS17510, CS17530, CS17531, CS17554, CS17555, CS17562, CS17563, CS17586, CS17587, CS17651 and CS17652.
Change CreditRiskWeightingDimension DM329 dimension member TwentyPercent DV4644 to FourHundredPercent DV4637 for the following items: CS17691 and CS17692.
Added missing CreditRiskWeightingDimension DM329 dimension member OneThousandTwoHundredAndFiftyPercent DV4525 for the following items: CS23429 and CS23430.

 

Taxonomy changes:
Change AssetQualityDimension DM401 dimension member NotPastDue90DOrImpaired DV4383 to Performing DV9096 throughout.
Change AssetQualityDimension DM401 dimension member PastDue90DOrImpaired DV5121 to NonPerforming DV9097 for the following items: CS17626, CS17627, CS17630, CS17631, CS17634, CS17635.
Change AssetQualityDimension DM401 dimension member PastDue90DAndOrImpairedNotExceedingExposureLimit DV5120 to NonPerformingNotExceedingExposureLimit DV9100 for the following items: CS17638, CS17639, CS18351.
Change AssetQualityDimension DM401 dimension member PastDue90DAndOrImpairedExceedingExposureLimit DV5085 to NonPerformingExceedingExposureLimit DV9098 for the following items: CS17640, CS17641.
Updated form specific guidance for the following items: CS17626, CS17627, CS17630, CS17631, CS17634, CS17635, CS17638, CS17639, CS18351, CS17640 and CS17641.

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

Plain English Taxonomy (PET)

Taxonomy development artefacts

D2A and XBRL

If you would like to be alerted to any new or forthcoming changes to SBR, please subscribe to receive notifications from APRA.