Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025
Reporting Standard ARS 117.0Reporting Standard ARS 117.0
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This Reporting Standard outlines the requirements to provide information to APRA about an authorised deposit-taking institution’s repricing profile.
It includes Reporting Form ARF 117.0 Repricing Analysis and associated instructions (all of which are attached and form part of this Reporting Standard) and should be read in conjunction with Prudential Standard APS 117 Capital Adequacy: Interest Rate Risk in the Banking Book.
Authority
This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Purpose
Information collected under this Reporting Standard is used by APRA for the purpose of prudential supervision. It may also be used by the Reserve Bank of Australia (RBA) and the Australian Bureau of Statistics (ABS).
Application
This Reporting Standard applies to all classes of authorised deposit-taking institutions (ADIs) except providers of purchased payment facilities.
This Reporting Standard may also apply to the immediate parent non-operating holding company (NOHC) of an ADI (refer to paragraph 7).
This Reporting Standard applies for reporting periods ending on or after 1 October 2025.
Information required
An ADI to which this Reporting Standard applies must provide APRA with the information required by this Reporting Standard designated for an ADI at Level 1 in respect of each reporting period.
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 this Reporting Standard 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 6 and 13) as if it were the relevant ADI.
Method of submission
The information required by this Reporting Standard must be given to APRA:
in electronic format using an electronic method available on APRA’s website; or
by a method notified by APRA prior to submission.
Reporting periods and due dates
Part Reporting Standard ARS 117.0 - Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025 - Reporting Standard ARS 117.0 | Zoe
Subject to paragraph 10, an ADI to which this Reporting Standard applies must provide the information required by this Reporting Standard for each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.
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:
the particular circumstances of the ADI;
the extent to which the information is required for the purposes of the prudential supervision of the ADI; and
the requirements of the RBA or the ABS.
The information required by this Reporting Standard must be provided to APRA within 35 calendar days after the end of the reporting period to which this information relates.
APRA may, by notice in writing, extend the due date by which an ADI must provide the information required by this Reporting Standard, in which case the new due date will be the date specified in the notice of extension.
Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, APRA’s expectation is that an ADI will submit the information required no later than the due date.
Quality control
All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 7) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information 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 required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI under this Reporting Standard.
All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.
Authorisation
When an officer or agent of an ADI provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.
Variations
APRA may, by written notice to the ADI, vary the reporting requirements of this Reporting Standard in relation to that ADI.
APRA may determine, 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.
Transition
An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:
old reporting standard means the reporting standard revoked by the determination that makes this Reporting Standard (being the reporting standard that this Reporting Standard replaces); and
transitional reporting period means a reporting period under the old reporting standard:
that ended before 1 October 2025; and
in relation to which the ADI was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.
Note: For the avoidance of doubt, if an ADI was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the ADI is still required to provide any overdue reporting documents in accordance with the old reporting standard.
Interpretation
In this Reporting Standard:
AASB has the meaning in section 9 of the Corporations Act 2001.
ADI means an authorised deposit-taking institution within the meaning of the Banking Act 1959.
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
APS 001 means Prudential Standard APS 001 Definitions.
authorised NOHC has the meaning given in the Banking Act 1959.
bank – advanced means an Australian-owned bank or a foreign subsidiary bank that has APRA’s approval to use an internal ratings-based approach to credit risk for capital adequacy purposes.
bank – standardised means an Australian-owned bank or a foreign subsidiary bank that uses the standardised approach to credit risk for capital adequacy purposes in respect of the whole of its operations.
branch of a foreign bank means a ‘foreign ADI’ as defined in section 5 of the Banking Act 1959.
business days means ordinary business days, exclusive of Saturdays, Sundays and public holidays.
building society means a locally incorporated ADI that assumes or uses the expression ‘building society’ in relation to its banking business.
class of ADI means each of the following:
bank – advanced;
bank – standardised;
branch of a foreign bank;
building society;
credit union;
other ADI; and
provider of a purchased payment facilities
credit union means a locally incorporated ADI that assumes or uses the expression ‘credit union’ in relation to its banking business.
due date means the relevant due date under paragraph 11 or, if applicable, the date on a notice of extension given under paragraph 12.
foreign ADI has the meaning in section 5 of the Banking Act 1959.
foreign subsidiary bank means a locally incorporated ADI in which a bank that is not locally incorporated has a stake of more than 15 per cent.
immediate parent NOHC means an authorised NOHC, or a subsidiary of an authorised NOHC, that is an immediate parent NOHC.
Level 1 has the meaning given in APS 001.
Level 2 has the meaning given in APS 001.
locally incorporated means incorporated in Australia or in a State or Territory of Australia, by or under a Commonwealth, State or Territory law.
Non-significant financial institution (non-SFI) means an APRA-regulated entity (ADI) or its authorised non-operating holding company (NOHC) that is not a significant financial institution.
other 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, or a provider or a purchased payment facilities.
provider of purchased payment facilities (PPF) 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.
reporting period means a period mentioned in paragraph 9 or, if applicable, paragraph 10.
Significant financial institution (SFI) has the meaning given in APS 001.
subsidiary has the meaning given in the Corporations Act 2001.
Unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.