{"id":"F2015L00193","name":"Australian Prudential Regulation Authority (confidentiality) determination No. 3 of 2015","slug":"australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92751,"registerId":"commonwealth-F2015L00193-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Prudential Regulation Authority (confidentiality) determination No. 3 of 2015","content":"![](image.001.png)\n\nAustralian Prudential Regulation Authority (confidentiality) determination\n\nNo.3 of 2015\n\nInformation provided by locally-incorporated banks and foreign ADIs under Reporting Standard ARS 320.0\n\nAustralian Prudential Regulation Authority Act 1998\n\nUnder section 57 of the Australian Prudential Regulation Authority Act 1998 I, Juanita Hoare, a delegate of APRA, DETERMINE that a reporting document described in Part 1 of the Schedule does not contain confidential information, except for the items of information specified in Part 2 of the Schedule.\n\nThis determination has effect from the date of registration on the Federal Register of Legislative Instruments under the Legislative Instruments Act 2003.\n\nNote: The effect of this determination is that the non-confidential information may be published under subsection 56(5C) of the Australian Prudential Regulation Authority Act.\n\nDated: 19 February 2015\n\n\\[Signed\\]\n\nJuanita Hoare\n\nSenior Manager\n\nAnalysis & Publications, Statistics\n\nPolicy, Statistics & International\n\nIn this determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nSchedule\n\nPart 1 (reporting documents covered by this determination)\n\nA reporting document (within the meaning of section 13 of the Financial Sector (Collection of Data Act) 2001 (‘the FSCOD Act’)) is covered by this determination if the reporting document satisfies all of the following conditions:\n\n1.  it was given to APRA under Reporting Standard ARS 320.0 Statement of Financial Position (Domestic Books), or another reporting standard in substantially the same form replacing it, made under section 13 of the FSCOD Act (‘the Reporting Standard’);\n\n2. it was received by APRA on or after the date of the last determination under section 57 of the Australian Prudential Regulation Authority Act 1998 made in respect of information provided under the Reporting Standard, and before the date of this determination; and\n\n3. it relates to a locally-incorporated bank or a foreign Authorised  \nDeposit-taking Institution (ADI) (within the meaning of the Reporting Standard).\n\nPart 2 (items of information from reporting documents that are to remain confidential)\n\n\\- Share capital/ ordinary shares\n\n\\- Share capital/ Preference shares\n\n\\- Share capital/ other\n\n\\- Total share capital\n\n\\- Reserves/ General reserves\n\n\\- Reserves/ Capital profits reserves\n\n\\- Reserves/ Assets revaluation reserve/ Property, plant and equipment\n\n\\- Reserves/ Assets revaluation reserve/ Intangibles\n\n\\- Reserves/ Assets revaluation reserve/ Investment in subsidiaries\n\n\\- Reserves/ Assets revaluation reserve/ Investments in associates/share of associates ARR\n\n\\- Reserves/ Assets revaluation reserve/ Other\n\n\\- Total asset revaluation reserve\n\n\\- Foreign currency translation reserve\n\n\\- Other reserves\n\n\\- Total reserves\n\n\\- Retained profits/accumulated losses at the end of the period\n\n\\- Total shareholders’ equity\n\n\\- Total income tax liability\n\n\\- Total provisions","sortOrder":0}],"analysis":{"summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument classifies information under Reporting Standard ARS 320.0 as non-confidential for publication purposes, with certain capital and reserve items remaining protected."},"complexity_factors":["Short single-page determination","Defines confidentiality status of specific data items","No new substantive obligations"],"plain_english_summary":"This APRA confidentiality determination under s.57 clarifies which data in ARS 320.0 reports from locally‑incorporated banks and foreign ADIs may be published. It identifies most balance‑sheet items as non‑confidential, while protecting commercially sensitive line items—share capital, reserves, retained profits/accumulated losses, total shareholders’ equity, total income tax liability, and total provisions. The result: greater transparency of domestic-book financial position data without disclosing key capital, tax or reserve details."}},"importantCases":[],"_links":{"self":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015","history":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015/history","analysis":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015/analysis","conflicts":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015/conflicts","importantCases":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015/important-cases","documents":"/api/acts/australian-prudential-regulation-authority-confidentiality-determination-no-3-of-2015/documents"}}