{"id":"F2023L00643","name":"Australian Prudential Regulation Authority (confidentiality) determination No. 2 of 2023","slug":"australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104372,"registerId":"commonwealth-F2023L00643-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Prudential Regulation Authority (confidentiality) determination No. 2 of 2023","content":"![Commonwealth Coat of Arms](image.001.png)\n\nAustralian Prudential Regulation Authority (confidentiality) determination\n\nNo. 2 of 2023\n\nInformation provided by authorised deposit-taking institutions under Reporting Standards ARS 110.0 and ARS 210.0\n\nAustralian Prudential Regulation Authority Act 1998\n\nI, Michael Murphy, a delegate of APRA, under paragraph 57(2)(b) of the Australian Prudential Regulation Authority Act 1998 (the Act), DETERMINE that all or a specified parts of relevant reporting documents of a kind specified in the Schedule do not contain confidential information.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nNote: The effect of this instrument is that the non-confidential information may be published under subsection 56(5C) of the Act.\n\nDated: 29 May 2023\n\nMichael Murphy\n\nChief Data Officer (Acting)\n\nTechnology and Data\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nauthorised deposit-taking institution (ADI) has the meaning given in section 5 of the Banking Act 1959.\n\nreporting document means a reporting document within the meaning of section 13 of the Financial Sector (Collection of Data Act) 2001.\n\nSchedule\n\nParts of reporting documents covered by this determination\n\nThis determination only applies to information in the specified parts of reporting forms given to APRA by an ADI under the following reporting standards, and any information that can be derived from these items, 60 calendar days after the end of the period to which the disclosure relates:\n\n(a) Reporting Standard ARS 110.0 Capital Adequacy:\n\n Reporting form ARF 110.0 Capital Adequacy (ARF 110.0 1/2) from 1 January 2013 to 31 December 2022,[\\[1\\]](#_ftn1) and\n2. Reporting form ARF 110.0 Capital Adequacy (ARF 110.0) from 1 January 2023.[\\[2\\]](#_ftn2)\n\n```html\n

Reporting form

Item

ARF 110.0 1/2 and

ARF 110.0

Section A Item 2.22. Common Equity Tier 1 Capital (CS23805)

Section A Item 1.1.3. Common Equity Tier 1 Capital

ARF 110.0 1/2 and

ARF 110.0

Section A Item 4. Tier 1 Capital (CS02011)

Section A Item 1.4. Tier 1 Capital

ARF 110.0 1/2 and

ARF 110.0

Section A Item 6. Level 1/2 Total Capital (CS02034)

Section A Item 3. Total Capital

ARF 110.0 1/2 and

ARF 110.0

Section B Item 1.4. Total RWA for credit risk (CS02055)

Section B Item 1.4. Total RWA for credit risk (excluding exposures in New Zealand subsidiaries) and

Section B Item 4.9. Total RWA for credit risk New Zealand subsidiaries (RWA)

ARF 110.0 1/2 and

ARF 110.0

Section B Item 2.3. Total RWA for operational risk (CS17743)

Section B Item 2.3. Total RWA for operational risk

ARF 110.0 1/2 and

ARF 110.0

Section B Item 3.1. Interest rate risk in the banking book - Internal model approach (CS17740)

Section B Item 3.1. Interest rate risk in the banking book – Internal model approach

ARF 110.0 1/2 and

ARF 110.0

Section B Item 3.2. Traded market risk, foreign exchange and commodities - Standard method (CS17741)

Section B Item 3.2. Traded market risk, foreign exchange and commodities – Standard method

ARF 110.0 1/2 and

ARF 110.0

Section B Item 3.3. Traded market risk, foreign exchange and commodities - Internal model approach (CS17742)

Section B Item 3.3. Traded market risk, foreign exchange and commodities - Internal model approach

ARF 110.0 1/2 and

ARF 110.0

Section B Item 3.4. Total RWA for market risk (CS02056)

Section B Item 3.4. Total RWA for market risk

ARF 110.0 1/2 and

ARF 110.0

Section B Item 4.1. Total other charges as required by APRA (CS02061)

Section B Item 5.1. Total other charges as required by APRA

ARF 110.0

Section B Item 6.3. Adjustment to RWAs with respect to the floor

ARF 110.0 1/2 and

ARF 110.0

Section B Item 5.1. Total RWA (CS17744)

Section B Item 6.4. Total RWA

\n```\n\n(b) Reporting Standard ARS 210.0 Liquidity:[\\[3\\]](#_ftn3)\n\n Reporting form ARF\\_210\\_1A: Liquidity Coverage Ratio - all currencies (ARF\\_210\\_1A);\n Reporting form ARF\\_210\\_2: Minimum Liquidity Holdings Ratio (ARF\\_210\\_2); and\n Reporting form ARF\\_210\\_6: Net Stable Funding Ratio (ARF\\_210\\_6).\n\n| Reporting form | Item |\n| -------------- | --------------------------------------------------------- |\n| ARF_210_1A | 34. Mean LCR during reporting period (BSAO25666) |\n| ARF_210_2 | 18. Average MLH ratio during reporting period (BSAO25564) |\n| ARF_210_6 | 56. Net stable funding ratio (CS26456) |\n\n---\n\n[\\[1\\]](#_ftnref1) As required to be submitted pursuant to Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2020 ([https://www.legislation.gov.au/Details/F2020L00327](https://www.legislation.gov.au/Details/F2020L00327)),\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 15 of 2017 ([https://www.legislation.gov.au/Series/F2017L01372](https://www.legislation.gov.au/Series/F2017L01372)); and\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 5 of 2012 ([https://www.legislation.gov.au/Series/F2012L02483](https://www.legislation.gov.au/Series/F2012L02483)).\n\n[\\[2\\]](#_ftnref2) As required to be submitted pursuant to Financial Sector (Collection of Data) (reporting standard) determination No. 48 of 2023 ([https:/www.legislation.gov.au/Details/F2023L00403](https://www.legislation.gov.au/Details/F2023L00403)) and any future determination that revokes and replaces this instrument.\n\n[\\[3\\]](#_ftnref3) As required to be submitted pursuant to Financial Sector (Collection of Data) (reporting standard) determination No. 54 of 2023 ([https://www.legislation.gov.au/Details/F2023L00417](https://www.legislation.gov.au/Details/F2023L00417)) and any future determination that revokes and replaces this standard,\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 4 of 2022 ([https://www.legislation.gov.au/Series/F2022L00210](https://www.legislation.gov.au/Series/F2022L00210)),\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 8 of 2021 ([https://www.legislation.gov.au/Series/F2021L00314](https://www.legislation.gov.au/Series/F2021L00314)) and\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 19 of 2017 ([https://www.legislation.gov.au/Series/F2017L01390](https://www.legislation.gov.au/Series/F2017L01390)).","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The instrument designates specific reporting form items as non‑confidential and authorises APRA to publish them after 60 days. It does not amend reporting obligations, add new reporting items, or expand coverage beyond the listed ARF items and referenced date ranges; it operates within existing reporting standards and APRA Act powers."},"complexity_factors":["Narrow, technical scope: only specified items in ARF 110.0 (capital) and ARF 210.* (liquidity) are affected (see Schedule).","Temporal rule: publication permitted only 60 calendar days after the end of the relevant reporting period (Schedule).","Interplay with APRA Act powers: decision made by delegate under paragraph 57(2)(b) of the Australian Prudential Regulation Authority Act 1998.","Publication mechanism referenced: note that non‑confidential information may be published under subsection 56(5C) of the Act (instrument Note).","Cross‑references to multiple reporting‑standard determinations and date ranges, including historical forms and future replacement determinations (footnotes), increase tracking and implementation complexity for APRA and ADIs.","Scope includes any information that can be derived from the listed items, which expands the practical perimeter beyond explicitly named cells."],"plain_english_summary":"This determination declares specified fields in authorised deposit‑taking institutions' ARS 110.0 (capital) and ARS 210.0 (liquidity) reporting forms to be non‑confidential, allowing APRA to publish those figures and any information derived from them 60 calendar days after the reporting period (Schedule). It applies only to the listed ARF items and date ranges. APRA, acting through a delegate under paragraph 57(2)(b) of the APRA Act, decides non‑confidentiality; affected ADIs' submitted data may therefore become public, changing disclosure and compliance incentives."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This determination performs exactly the function intended by section 57(2)(b) of the APRA Act: specifying which reported information is not confidential and may be published. The scope is tightly constrained to specific data items in capital adequacy and liquidity reporting forms, with no expansion beyond this core purpose."},"complexity_factors":["Extensive cross-referencing to external reporting standards (ARS 110.0, ARS 210.0) and their associated determination instruments","Detailed tabular specification of form items with both legacy (ARF 110.0 1/2) and current (ARF 110.0) versions covering different time periods","Technical banking terminology requiring domain knowledge (e.g., 'Common Equity Tier 1 Capital', 'Risk-Weighted Assets', 'Net Stable Funding Ratio')","Temporal conditions: 60-day delay after reporting period end, and different form versions applying to different date ranges (pre-2023 vs post-2023)","Footnote references to multiple legislative instruments that authorise the reporting requirements"],"plain_english_summary":"This determination lets APRA publish certain previously confidential prudential reporting data submitted by authorised deposit-taking institutions, notably core capital, risk-weighted assets and key liquidity metrics. It applies to banks and other ADIs and makes that information accessible to investors, depositors and market participants.\n\nData may be released 60 days after each reporting period, boosting transparency and enabling better public assessment of individual banks’ financial strength and system stability."}},"importantCases":[],"_links":{"self":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023","history":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023/history","analysis":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023/analysis","conflicts":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023/conflicts","importantCases":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023/important-cases","documents":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-2-of-2023/documents"}}