{"id":"F2011L00524","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2011 - ARS 114.0 - Standardised Approach - Operational Risk","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":86000,"registerId":"commonwealth-F2011L00524-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard ARS 114.0","sectionType":"part","heading":"Reporting Standard ARS 114.0","content":"## ![](image.001.png)\n\n## Reporting Standard ARS 114.0\n\n# Standardised Approach – Operational Risk\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nThis reporting standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s operational risk regulatory capital. It should be read in conjunction with:\n\n- the versions of Form ARF 114.0 Standardised – Operational Risk designated for an authorised deposit-taking institution reporting at Level 1 and Level 2, and the associated instructions (all of which are attached and form part of this reporting standard); and\n- Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk.\n\n# Purpose\n\n1. Data collected in Form ARF 114.0 Standardised – Operational Risk (ARF 114.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk (APS 114). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. This reporting standard applies to an authorised deposit-taking institution (ADI) that satisfies both of the following requirements:\n\n(a) it is applying the standardised approach to operational risk to all or part of its business activities for capital adequacy purposes (refer to APS 114 or Prudential Standard APS 115 Advanced Measurement Approaches to Operational Risk, as appropriate); and\n\n(b) it is included in one of the classes of ADI to which this reporting standard applies, as set out in the table below.\n\n| Class of ADI | Applicable |\n| -------------------------------------------- | ---------- |\n| Bank – Advanced or Applicant Advanced | Yes |\n| Bank – Standardised | Yes |\n| Branch of a Foreign Bank | No |\n| Building Society | Yes |\n| Credit Union | Yes |\n| Specialist Credit Card Institution (SCCI)[1] | Yes |\n| Provider of Purchased Payment Facilities | No |\n| Other ADI | Yes |\n\nThis reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 4).\n\n# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 1 for each reporting period.\n\n4. If an ADI to which this reporting standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this reporting standard (other than paragraphs 3 and 10) as if it were the relevant ADI.\n\n# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.\n\n# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI to which this reporting standard applies must provide the information required by this reporting standard in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates, within which information must be submitted to APRA by an ADI in each of the classes set out in the same row in the left hand column.\n\n| Class of ADI | Number of business days |\n| ----------------------------------------- | ----------------------- |\n| Bank – Advanced or Applicant Advanced | 30 |\n| Bank – Standardised | 20 |\n| Branch of a Foreign Bank | Not applicable |\n| Building Society | 15 |\n| Credit Union | 15 |\n| Specialist Credit Card Institution (SCCI) | 15 |\n| Provider of Purchased Payment Facilities | Not applicable |\n| Other ADI[2] | 20 |\n\nIn certain cases an ADI will be both a \"bank – advanced or applicant advanced\" and a \"bank – standardised\". The instructions associated with ARF 114.0 set out the relevant reporting requirements and timeframes in those circumstances.\n\n9. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n11. All information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n12. When an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbank – advanced or applicant advanced means an Australian-owned bank or a foreign subsidiary bank that has APRA’s approval or is seeking APRA’s\n\napproval to use an internal ratings-based approach to credit risk and/or an advanced measurement approach to operational risk for capital adequacy purposes.\n\nbank – standardised means an Australian-owned bank or a foreign subsidiary bank that uses the standardised approaches to credit risk and operational risk for capital adequacy purposes in respect of the whole of its operations.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959, but does not include an SCCI that is a foreign ADI.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) bank – advanced or applicant advanced;\n\n(ii) bank – standardised;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union;\n\n(vi) other ADI;\n\n(vii) provider of purchased payment facilities; and\n\n(viii) a specialist credit card institution.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business. and, for the purposes of this reporting standard, includes Cairns Penny Savings and Loans Limited.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15%.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of paragraph 10(b) of Prudential Standard APS 110 Capital Adequacy (APS 110).\n\nLevel 1 has the meaning in APS 110.\n\nLevel 2 has the meaning in APS 110.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union, a foreign subsidiary bank, a provider of purchased payment facilities or a specialist credit card institution, but for the purposes of this reporting standard does not include Cairns Penny Savings and Loans Limited.\n\nprovider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.\n\nreporting period means a period mentioned in paragraph 6 or, if applicable, paragraph 7.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\n\nstake means a stake determined under the Financial Sector Shareholdings Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\nsubsidiary has the meaning in the Corporations Act 2001.\n\n16. APRA may make a determination in writing that an individual ADI of one class of ADI is to be treated, for the purposes of this reporting standard, as though it was an ADI of another class of ADI.","sortOrder":0},{"sectionNumber":"Standardised Approach — Operational Risk","sectionType":"part","heading":"Standardised Approach — Operational Risk","content":"# Standardised Approach – Operational Risk\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nThis reporting standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s operational risk regulatory capital. It should be read in conjunction with:\n\n- the versions of Form ARF 114.0 Standardised – Operational Risk designated for an authorised deposit-taking institution reporting at Level 1 and Level 2, and the associated instructions (all of which are attached and form part of this reporting standard); and\n- Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk.\n\n# Purpose\n\n1. Data collected in Form ARF 114.0 Standardised – Operational Risk (ARF 114.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk (APS 114). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.\n\n# Application\n\n2. This reporting standard applies to an authorised deposit-taking institution (ADI) that satisfies both of the following requirements:\n\n(a) it is applying the standardised approach to operational risk to all or part of its business activities for capital adequacy purposes (refer to APS 114 or Prudential Standard APS 115 Advanced Measurement Approaches to Operational Risk, as appropriate); and\n\n(b) it is included in one of the classes of ADI to which this reporting standard applies, as set out in the table below.\n\n| Class of ADI | Applicable |\n| -------------------------------------------- | ---------- |\n| Bank – Advanced or Applicant Advanced | Yes |\n| Bank – Standardised | Yes |\n| Branch of a Foreign Bank | No |\n| Building Society | Yes |\n| Credit Union | Yes |\n| Specialist Credit Card Institution (SCCI)[1] | Yes |\n| Provider of Purchased Payment Facilities | No |\n| Other ADI | Yes |\n\nThis reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 4).\n\n# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 1 for each reporting period.\n\n4. If an ADI to which this reporting standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this reporting standard (other than paragraphs 3 and 10) as if it were the relevant ADI.\n\n# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.\n\n# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI to which this reporting standard applies must provide the information required by this reporting standard in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates, within which information must be submitted to APRA by an ADI in each of the classes set out in the same row in the left hand column.\n\n| Class of ADI | Number of business days |\n| ----------------------------------------- | ----------------------- |\n| Bank – Advanced or Applicant Advanced | 30 |\n| Bank – Standardised | 20 |\n| Branch of a Foreign Bank | Not applicable |\n| Building Society | 15 |\n| Credit Union | 15 |\n| Specialist Credit Card Institution (SCCI) | 15 |\n| Provider of Purchased Payment Facilities | Not applicable |\n| Other ADI[2] | 20 |\n\nIn certain cases an ADI will be both a \"bank – advanced or applicant advanced\" and a \"bank – standardised\". The instructions associated with ARF 114.0 set out the relevant reporting requirements and timeframes in those circumstances.\n\n9. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Quality control\n\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n11. All information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n# Authorisation\n\n12. When an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.\n\n# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbank – advanced or applicant advanced means an Australian-owned bank or a foreign subsidiary bank that has APRA’s approval or is seeking APRA’s\n\napproval to use an internal ratings-based approach to credit risk and/or an advanced measurement approach to operational risk for capital adequacy purposes.\n\nbank – standardised means an Australian-owned bank or a foreign subsidiary bank that uses the standardised approaches to credit risk and operational risk for capital adequacy purposes in respect of the whole of its operations.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959, but does not include an SCCI that is a foreign ADI.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) bank – advanced or applicant advanced;\n\n(ii) bank – standardised;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union;\n\n(vi) other ADI;\n\n(vii) provider of purchased payment facilities; and\n\n(viii) a specialist credit card institution.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business. and, for the purposes of this reporting standard, includes Cairns Penny Savings and Loans Limited.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15%.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of paragraph 10(b) of Prudential Standard APS 110 Capital Adequacy (APS 110).\n\nLevel 1 has the meaning in APS 110.\n\nLevel 2 has the meaning in APS 110.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union, a foreign subsidiary bank, a provider of purchased payment facilities or a specialist credit card institution, but for the purposes of this reporting standard does not include Cairns Penny Savings and Loans Limited.\n\nprovider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.\n\nreporting period means a period mentioned in paragraph 6 or, if applicable, paragraph 7.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\n\nstake means a stake determined under the Financial Sector Shareholdings Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\nsubsidiary has the meaning in the Corporations Act 2001.\n\n16. APRA may make a determination in writing that an individual ADI of one class of ADI is to be treated, for the purposes of this reporting standard, as though it was an ADI of another class of ADI.","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"division","heading":"Objective of this reporting standard","content":"### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\nThis reporting standard outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s operational risk regulatory capital. It should be read in conjunction with:\n\n- the versions of Form ARF 114.0 Standardised – Operational Risk designated for an authorised deposit-taking institution reporting at Level 1 and Level 2, and the associated instructions (all of which are attached and form part of this reporting standard); and\n- Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1. Data collected in Form ARF 114.0 Standardised – Operational Risk (ARF 114.0) is used by APRA for the purpose of prudential supervision including assessing compliance with Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk (APS 114). It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics.","sortOrder":3},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"# Application\n\n2. This reporting standard applies to an authorised deposit-taking institution (ADI) that satisfies both of the following requirements:\n\n(a) it is applying the standardised approach to operational risk to all or part of its business activities for capital adequacy purposes (refer to APS 114 or Prudential Standard APS 115 Advanced Measurement Approaches to Operational Risk, as appropriate); and\n\n(b) it is included in one of the classes of ADI to which this reporting standard applies, as set out in the table below.\n\n| Class of ADI | Applicable |\n| -------------------------------------------- | ---------- |\n| Bank – Advanced or Applicant Advanced | Yes |\n| Bank – Standardised | Yes |\n| Branch of a Foreign Bank | No |\n| Building Society | Yes |\n| Credit Union | Yes |\n| Specialist Credit Card Institution (SCCI)[1] | Yes |\n| Provider of Purchased Payment Facilities | No |\n| Other ADI | Yes |\n\nThis reporting standard may also apply to the non-operating holding company (NOHC) of an ADI (refer to paragraph 4).","sortOrder":4},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. An ADI to which this reporting standard applies must provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 1 for each reporting period.\n\n4. If an ADI to which this reporting standard applies is part of a Level 2 group, the ADI must also provide APRA with the information required by the version of ARF 114.0 designated for an ADI at Level 2 for each reporting period, unless the ADI is a subsidiary of an authorised NOHC. If the ADI is a subsidiary of an authorised NOHC, the ADI’s immediate parent NOHC must provide APRA with the information required by that form for each reporting period. In doing so, the immediate parent NOHC must comply with this reporting standard (other than paragraphs 3 and 10) as if it were the relevant ADI.","sortOrder":5},{"sectionNumber":"Forms and method of submission","sectionType":"part","heading":"Forms and method of submission","content":"# Forms and method of submission\n\n5. The information required by this reporting standard must be given to APRA in electronic form, using one of the electronic submission mechanisms provided by the ‘Direct to APRA’ (also known as ‘D2A’) application.\n\nNote: the Direct to APRA application software may be obtained from APRA.","sortOrder":6},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n6. Subject to paragraph 7, an ADI to which this reporting standard applies must provide the information required by this reporting standard in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.\n\n7. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, to require it to provide the information required by this reporting standard more frequently, or less frequently, having regard to:\n\n(a) the particular circumstances of the ADI;\n\n(b) the extent to which the information is required for the purposes of the prudential supervision of the ADI; and\n\n(c) the requirements of the Reserve Bank of Australia or the Australian Bureau of Statistics.\n\n8. The information required by this reporting standard must be provided to APRA in accordance with the table below. The right hand column of the table sets out the number of business days after the end of the reporting period to which the information relates, within which information must be submitted to APRA by an ADI in each of the classes set out in the same row in the left hand column.\n\n| Class of ADI | Number of business days |\n| ----------------------------------------- | ----------------------- |\n| Bank – Advanced or Applicant Advanced | 30 |\n| Bank – Standardised | 20 |\n| Branch of a Foreign Bank | Not applicable |\n| Building Society | 15 |\n| Credit Union | 15 |\n| Specialist Credit Card Institution (SCCI) | 15 |\n| Provider of Purchased Payment Facilities | Not applicable |\n| Other ADI[2] | 20 |\n\nIn certain cases an ADI will be both a \"bank – advanced or applicant advanced\" and a \"bank – standardised\". The instructions associated with ARF 114.0 set out the relevant reporting requirements and timeframes in those circumstances.\n\n9. APRA may grant an ADI an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.","sortOrder":7},{"sectionNumber":"Quality control","sectionType":"part","heading":"Quality control","content":"# Quality control\n\n10. The information provided by an ADI under this reporting standard (except for the information required under paragraph 4) must be the product of processes and controls that have been reviewed and tested by the external auditor of the ADI. AGS 1008 ‘Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions’, issued by the Auditing and Assurance Standards Board provides guidance on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if necessary to enable the external auditor to form an opinion on the accuracy and reliability of the data.\n\n11. All information provided by an ADI under this reporting standard must also be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the ADI to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.","sortOrder":8},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n12. When an ADI submits information under this reporting standard using the ‘Direct to APRA’ software, it will be necessary for an officer of the ADI to digitally sign, authorise and encrypt the relevant data. For this purpose, APRA’s certificate authority will issue ‘digital certificates’, for use with the software, to officers of the ADI who have authority from the ADI to transmit the data to APRA.","sortOrder":9},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions to a form, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n14. If APRA makes such a variation it must notify in writing each ADI that is required to report under this reporting standard.","sortOrder":10},{"sectionNumber":"Interpretation","sectionType":"part","heading":"Interpretation","content":"# Interpretation\n\n15. In this reporting standard:\n\nADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nAustralian-owned bank means a locally incorporated ADI that assumes or uses the word ‘bank’ in relation to its banking business and is not a foreign subsidiary bank.\n\nauthorised NOHC has the meaning given in the Banking Act 1959.\n\nbank – advanced or applicant advanced means an Australian-owned bank or a foreign subsidiary bank that has APRA’s approval or is seeking APRA’s\n\napproval to use an internal ratings-based approach to credit risk and/or an advanced measurement approach to operational risk for capital adequacy purposes.\n\nbank – standardised means an Australian-owned bank or a foreign subsidiary bank that uses the standardised approaches to credit risk and operational risk for capital adequacy purposes in respect of the whole of its operations.\n\nbranch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959, but does not include an SCCI that is a foreign ADI.\n\nbuilding society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.\n\nbusiness days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.\n\nclass of ADI means each of the following:\n\n(i) bank – advanced or applicant advanced;\n\n(ii) bank – standardised;\n\n(iii) branch of a foreign bank;\n\n(iv) building society;\n\n(v) credit union;\n\n(vi) other ADI;\n\n(vii) provider of purchased payment facilities; and\n\n(viii) a specialist credit card institution.\n\ncredit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business. and, for the purposes of this reporting standard, includes Cairns Penny Savings and Loans Limited.\n\nforeign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15%.\n\nimmediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC within the meaning of paragraph 10(b) of Prudential Standard APS 110 Capital Adequacy (APS 110).\n\nLevel 1 has the meaning in APS 110.\n\nLevel 2 has the meaning in APS 110.\n\nlocally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.\n\nother ADI means an ADI that is not an Australian-owned bank, a branch of a foreign bank, a building society, a credit union, a foreign subsidiary bank, a provider of purchased payment facilities or a specialist credit card institution, but for the purposes of this reporting standard does not include Cairns Penny Savings and Loans Limited.\n\nprovider of purchased payment facilities means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to providing purchased payment facilities.\n\nreporting period means a period mentioned in paragraph 6 or, if applicable, paragraph 7.\n\nspecialist credit card institution means an ADI that is subject to a condition on its authority under section 9 of the Banking Act 1959 confining the banking business that the ADI is authorised to carry on to the activities of credit card acquiring and credit card issuing in any credit card scheme that was designated as a payment system under section 11 of the Payment Systems (Regulation) Act 1998 on 11 April 2001.\n\nstake means a stake determined under the Financial Sector Shareholdings Act 1998, as if the only associates that were taken into account under paragraph (b) of subclause 10(1) of the Schedule to that Act were those set out in paragraphs (h), (j) and (l) of subclause 4(1).\n\nsubsidiary has the meaning in the Corporations Act 2001.\n\n16. APRA may make a determination in writing that an individual ADI of one class of ADI is to be treated, for the purposes of this reporting standard, as though it was an ADI of another class of ADI.","sortOrder":11},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of the Standardised – Operational Risk form. This form captures the calculation of the capital requirement for operational risk using the standardised approach. In completing this form, authorised deposit-taking institutions (ADIs) should refer to Prudential Standard APS 114 Capital Adequacy: Standardised Approach to Operational Risk (APS 114).\n\nGeneral directions and notes\n\nReporting entity\n\nThis form is to be completed at Level 1 and Level 2[\\[3\\]](#_ftn3) by each ADI that satisfies both of the following paragraphs:\n\n(a) it is applying the standardised approach to operational risk to all or part of its business activities for capital adequacy purposes (refer to APS 114 or Prudential Standard APS 115 Advanced Measurement Approaches to Operational Risk, as appropriate); and\n\n(b) it is included in one of the classes of ADI to which this form applies, as set out in the table below.\n\n| Class of ADI | Reporting required |\n| ----------------------------------------- | ------------------ |\n| Bank – Advanced or Applicant Advanced[4] | Yes |\n| Bank – Standardised | Yes |\n| Branch of a Foreign Bank | No |\n| Building Society | Yes |\n| Credit Union | Yes |\n| Specialist Credit Card Institution (SCCI) | Yes[5] |\n| Provider of Purchased Payment Facilities | No |\n| Other ADI | Yes |\n\nIf an ADI is a subsidiary of an authorised non-operating holding company (NOHC), the report at Level 2 is to be provided by the ADI’s immediate parent NOHC.[\\[6\\]](#_ftn6)\n\nSecuritisation deconsolidation principle\n\nExcept as otherwise specified in these instructions, the following applies:\n\n1. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that meets APRA’s operational requirements for regulatory capital relief under Prudential Standard APS 120 Securitisation (APS 120):\n\n(a) special purpose vehicles (SPVs) holding securitised assets may be treated as non-consolidated independent third parties for regulatory reporting purposes, irrespective of whether the SPVs (or their assets) are consolidated for accounting purposes;\n\n(b) the assets, liabilities, revenues and expenses of the relevant SPVs may be excluded from the ADI’s reported amounts in APRA’s regulatory reporting returns; and\n\n(c) the underlying exposures (i.e. the pool) under such a securitisation may be excluded from the calculation of the regulatory capital (refer to APS 120). However, the ADI must still hold regulatory capital for the securitisation exposures[\\[7\\]](#_ftn7) that it retains or acquires and such exposures are to be reported in Form ARF 120.0 Standardised - Securitisation or Forms ARF 120.1A to ARF 120.1C IRB - Securitisation (as appropriate). The risk-weighted assets (RWA) relating to such securitisation exposures must also be reported in Form ARF 110.0 Capital Adequacy.\n\n2. Where an ADI (or a member of its Level 2 consolidated group) participates in a securitisation that does not meet APRA’s operational requirements for regulatory capital relief under APS 120, or the ADI elects to treat the securitised assets as on-balance sheet assets under Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk or Prudential Standard APS 113 Capital Adequacy: Internal Ratings-based Approach to Credit Risk, such exposures are to be reported as on-balance sheet assets in APRA’s regulatory reporting returns. In addition, these exposures must also be reported as a part of the ADI’s total securitised assets within Form ARF 120.2 Securitisation – Supplementary Items.\n\nReporting period and timeframes for lodgement\n\nThe form is to be completed as at the last day of the stated reporting period (i.e. the relevant quarter). The table below specifies the number of business days after the end of the relevant reporting period, within which each class of ADI must submit data to APRA.\n\n| Class of ADI | Number of business days |\n| ----------------------------------------- | ----------------------- |\n| Bank – Advanced or Applicant Advanced | 30 |\n| Bank – Standardised | 20 |\n| Branch of a Foreign Bank | Not applicable |\n| Building Society | 15 |\n| Credit Union | 15 |\n| Specialist Credit Card Institution (SCCI) | 15 |\n| Provider of Purchased Payment Facilities | Not applicable |\n| Other ADI[8] | 20 |\n\nAn immediate parent NOHC must submit data to APRA within the same timeframe as its subsidiary ADI.\n\nWhere both \"Bank – Standardised\" and \"Bank – Advanced or Applicant Advanced\" reporting requirements and timeframes apply to an ADI\n\nIn the following cases an Australian-owned bank or a foreign subsidiary bank must meet reporting requirements and timeframes applicable to both a “Bank – Advanced or Applicant Advanced” and a “Bank – Standardised”:\n\n(a) where the ADI is operating under the standardised approach to operational risk under APS 114, but has applied for AMA approval under APS 115, in which case the ADI will be both a “Bank – Advanced or Applicant Advanced” and a “Bank – Standardised”; and\n\n(b) where the ADI has received AMA approval under APS 115 in respect of most (but not all) of its operations, and has approval for partial use of the standardised approach under APS 114 for the remainder of its operations.\n\nSuch an ADI must report under ARF 114.0 (the form) as follows:\n\n \n\n```html\n

Description of bank

Reporting requirement

Timeframes for lodgement

ADI is operating under Basel II[9] APS 114 standardised approach, but has applied for AMA approval for all its operations

Report under the form (for purposes of calculating operational risk component of regulatory capital for all of its operations)

“Bank – Standardised” timeframe (within 20 business days)

ADI is operating under Basel II APS 114 standardised approach, but has applied to adopt AMA approach for most (but not all) of its operations (or APRA has indicated that it does not propose to grant AMA approval in respect of all of the ADI’s operations)

Report under the form (for purposes of calculating operational risk component of regulatory capital for all of its operations)

“Bank – Standardised” timeframe (within 20 business days)

Separately report under the form in respect of operations that will remain under the standardised approach (i.e. partial use) after AMA approval given (for purposes of assessing prospective operational risk component of regulatory capital calculation after AMA approval (i.e. “parallel run” of data))

“Bank – Advanced or Applicant Advanced” timeframe (within 30 business days)

ADI has AMA approval, but some operations remain under Basel II standardised approach

Report under the form in respect of operations that remain under standardised approach (for purposes of calculating partial use operational risk component of regulatory capital)

“Bank – Advanced or Applicant Advanced” timeframe (within 30 business days)

\n```\n\nThese ADIs will also have certain reporting obligations under Forms ARF 115.0A to ARF 115.0C Advanced Measurement Approaches to Operational Risk.\n\nUnit of measurement\n\nThis form should be completed in Australian dollars (AUD) and in accordance with the units set out for each class of ADI in the table below.\n\n| Class of ADI | Units |\n| ----------------------------------------- | ------------------------------------------------ |\n| Bank – Advanced or Applicant Advanced | Millions of dollars rounded to one decimal place |\n| Bank – Standardised | Millions of dollars rounded to one decimal place |\n| Branch of a Foreign Bank | Not applicable |\n| Building Society | Whole dollars with no decimal place |\n| Credit Union | Whole dollars with no decimal place |\n| Specialist Credit Card Institution (SCCI) | Whole dollars with no decimal place |\n| Provider of Purchased Payment Facilities | Not applicable |\n| Other ADI | Whole dollars with no decimal place |\n\nAn immediate parent NOHC must complete this form in AUD and in accordance with the same units as its subsidiary ADI.\n\nAmounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.\n\nSpecific instructions\n\nThe following instructions are applicable at Level 1 and (where relevant) Level 2.\n\nSection A: Operational risk regulatory capital for retail banking\n\nThe operational risk regulatory capital for the retail banking area of business is determined using a proportion of an ADI’s total gross outstanding loans and advances for retail banking as an indicator of the area’s operational risk exposure.\n\n1.1 Total gross outstanding loans and advances for retail banking\n\nReport the last six consecutive half-yearly balances[\\[10\\]](#_ftn10) of total gross outstanding loans and advances for the retail banking area of business.\n\nTotal gross outstanding loans and advances for this area of business is calculated as the total of on-balance sheet exposures to the following items:\n\n(a) cash holdings of notes and coins; and\n\n(b) loans to households comprising:\n\n(i) housing loans;\n\n(ii) revolving credit;\n\n(iii) credit cards;\n\n(iv) leasing; and\n\n(v) other personal term loans (including margin lending facilities).\n\nFor reporting at Level 2, an ADI may map these data items to the relevant on-balance sheet items reported in the version of Form ARF 112.1A Standardised Credit Risk – On-balance Sheet Assets (ARF 112.1A) designated for an ADI reporting at Level 2.\n\nExclude the balances of loans and advances that meet the operational requirements for regulatory capital relief outlined in APS 120, and are therefore excluded from the calculation of RWA under APS 120.\n\n1.2 Total operational risk regulatory capital for retail banking\n\nDerived field that calculates the total operational risk regulatory capital for the retail banking area of business, in accordance with APS 114.\n\nSection B: Operational risk regulatory capital for commercial banking\n\nThe operational risk regulatory capital for the commercial banking area of business is determined using a proportion of an ADI’s total gross outstanding loans and advances for commercial banking as an indicator of the area’s operational risk exposure.\n\n2.1 Total gross outstanding loans and advances for commercial banking\n\nReport the last six consecutive half-yearly balances[\\[11\\]](#_ftn11) of total gross outstanding loans and advances for the commercial banking area of business.\n\nTotal gross outstanding loans and advances for this area of business is calculated as the total of on-balance sheet exposures to the following items:\n\n(a) amounts, including all deposits, due from financial institutions including:\n\n(i) Reserve Bank of Australia, central banks, banks, other ADIs, Registered Financial Corporations.\n\n(b) gross book value of securities (including all debt securities) held in the banking book (refer to APS 114); and\n\n(c) commercial lending, comprising loans and advances to:\n\n(i) private and public trading corporations;\n\n(ii) private unincorporated businesses and community service organisations;\n\n(iii) ADIs and other financial institutions; and\n\n(iv) government.\n\nFor reporting at Level 2, an ADI may map these data items to the relevant on-balance sheet items reported in the version of ARF 112.1 designated for an ADI reporting at Level 2.\n\nExclude:\n\n(a) funded positions with respect to corporate finance activities (refer to APS 114);\n\n(b) the balances of loans and advances that are excluded from risk-weighted assets under APS 120; and\n\n(c) the gross book value of securities arising from the ADI’s involvement in corporate finance related activities and those that are deducted from capital pursuant to Prudential Standard APS 111 Capital Adequacy: Measurement of Capital.\n\n2.2 Total operational risk regulatory capital for commercial banking\n\nDerived field that calculates the total operational risk regulatory capital for the commercial banking area of business, in accordance with APS 114.\n\nSection C: Operational risk regulatory capital for all other activity\n\nThe operational risk regulatory capital for the all other activity area of business is determined using a proportion of an ADI’s gross income, adjusted to exclude income primarily relating to retail banking and commercial banking (adjusted gross income)[\\[12\\]](#_ftn12) as an indicator of the area’s operational risk exposure.\n\nAn ADI must include, in the all other activity area of business, income (including net interest income and servicing activities) from its involvement in securitisation, trading and corporate finance activities. For trading activities, net income includes profits and losses on instruments held for trading purposes, net of funding costs, plus fees from wholesale broking.\n\nReport the last six consecutive half-yearly amounts[\\[13\\]](#_ftn13) for the following items:\n\n3.1 Total operating income from continuing operations\n\nReport the last six half-yearly balances of total operating income from continuing operations as at the end of each half-year and financial year of the ADI.\n\nLESS\n\nIn this section, items 3.1.1 and 3.1.2 are deducted from item 3.1 to arrive at an adjusted gross income figure in item 3.2.\n\n3.1.1 Adjustments relating to the retail banking and commercial banking areas of business\n\nInclude adjustments primarily relating to the retail banking and commercial banking areas of business. Refer to Prudential Practice Guide APG 114 Standardised Approach to Operational Risk for examples of the types of adjustments that may be made in relation to the retail banking and commercial banking areas of business.\n\n3.1.2 Other adjustments\n\nInclude any other adjustments not already included in item 3.1.1.\n\n3.2 Adjusted gross income\n\nDerived field calculated as item 3.1 less items 3.1.1 and 3.1.2.\n\n3.3 Total operational risk regulatory capital for all other activity\n\nDerived field that calculates the total operational risk regulatory capital for the all other activity area of business, in accordance with APS 114.\n\nSection D: Operational risk regulatory capital summary\n\n4. Total operational risk regulatory capital\n\nDerived field that totals the operational risk regulatory capital for the retail banking, commercial banking and all other activity areas of business, in accordance with APS 114.\n\n5. RWA equivalent amount for operational risk regulatory capital\n\nDerived field that converts the total operational risk regulatory capital to a RWA equivalent amount by multiplying the Total operational risk regulatory capital by 12.5.","sortOrder":12}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2670},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This instrument establishes the original baseline reporting framework for operational risk under the standardised approach. The detailed technical instructions for completing Form ARF 114.0, while extensive, are integral to the core prudential supervision function rather than representing expansion beyond the original legislative intent."},"complexity_factors":["20+ defined terms in the interpretation section (paragraph 15) including technical prudential concepts like 'immediate parent NOHC', 'Level 1/Level 2', and 'stake' determined under separate shareholdings legislation","Conditional reporting requirements based on 8 distinct ADI classes with tiered deadlines (15, 20, or 30 business days) and different units of measurement (millions vs whole dollars)","Extensive cross-referencing to 7 other prudential standards (APS 110, 111, 112, 113, 114, 115, 120) and multiple Commonwealth Acts (Banking Act 1959, Corporations Act 2001, Financial Sector Shareholdings Act 1998)","Complex dual-level reporting structure (Level 1 individual and Level 2 consolidated group) with specific substitution rules for non-operating holding companies in paragraph 4","Transitional provisions for ADIs with partial use of Advanced Measurement Approaches (AMA) requiring parallel reporting under both standardised and advanced frameworks","Securitisation deconsolidation principles requiring judgment about whether special purpose vehicles qualify for regulatory capital relief under APS 120"],"plain_english_summary":"This standard requires Australian banks and ADIs using the standardised approach to submit quarterly operational‑risk capital data (ARF 114.0) electronically to APRA, with NOHCs reporting for certain groups and exemptions for foreign branches and some payment providers. \n\nExternal auditors plus boards and senior management must oversee data controls; APRA (and the RBA/ABS) use the information to monitor capital adequacy and support statistical and monetary policy."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The reporting standard implements and specifies APRA’s existing supervisory data collection for ADIs using the standardised operational‑risk approach and aligns scope with Prudential Standard APS 114 (para 1; para 3). It does not materially broaden which institutions must report, though APRA retains procedural discretion to change frequencies or treat an ADI as a different class (paras 7, 16), and allows minor non‑substantive form amendments (paras 13–14)."},"complexity_factors":["Multiple cross-references to prudential standards and other forms (APS 114, APS 115, APS 110; ARF 112.x, ARF 120.x) creating dependency chains (intro, Instruction Guide; paras 3, Instruction Guide).","Differentiated obligations by ADI class and Level 1/Level 2 reporting, with special rules for NOHCs and subsidiaries (paras 2, 3–4; Instruction Guide).","Variable reporting timeframes by class and exception rules where an ADI is subject to both 'Standardised' and 'Advanced' regimes (paras 6–9; Instruction Guide table and examples).","Quantitative reporting requirements with derived fields and formulaic conversions (sections A–D; RWA conversion in Section D.5).","Securitisation deconsolidation rules and mapping to other returns for excluded exposures (Instruction Guide — Securitisation deconsolidation principle).","Mandatory quality controls: external auditor review and internal authorisation requirements impose audit and governance burden (paras 10–11).","Technical submission requirements: electronic D2A submission and APRA-issued digital certificates for authorised officers (paras 5, 12).","Regulatory discretion to change reporting frequency, make minor form variations, and treat an ADI as another class for reporting purposes (paras 7, 13, 16), increasing implementation uncertainty."],"plain_english_summary":"This instrument requires authorised deposit‑taking institutions (ADIs) using the standardised approach to operational risk to submit specified data (Form ARF 114.0) to APRA each reporting period for prudential supervision and APS 114 compliance (para 1; para 3). ADIs pay the compliance costs: electronic lodgement via APRA’s D2A, digital signing (paras 5, 12), external auditor review of controls (para 10) and board-level internal authorisation (para 11). APRA may vary frequency, make minor form changes, or reclassify an ADI’s reporting class (paras 7, 13, 16)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-1-of-2011-ars-114-0-standard/documents"}}