APRA Reporting Standards (ARS)
|
|
| Regulator |
APRA |
| Jurisdiction |
AU |
| Status |
live |
| Applicability |
Platform |
The APRA Reporting Standards (ARS) are a collection of mandatory data collection instruments
that ADIs must submit to APRA on prescribed schedules and forms. They are the operational
delivery mechanism for prudential monitoring. Key forms include:
- ARS 110.0 — Capital Adequacy (monthly, quarterly)
- ARS 210.0 — Liquidity (monthly, quarterly)
- ARS 220.0 — Credit Risk (quarterly)
- ARS 330.0 — Pillar 3 Public Disclosure data (quarterly, annual)
- ARS 381.0 — Securitisation and Covered Bonds (quarterly, where applicable)
- ARS 720.0 — Points of Presence (annual)
- ARS 901.0 — Financial Position (quarterly)
Returns must be submitted through APRA's D2A / Connect4 portal within prescribed timeframes.
The CFO (or designated officer) must attest to the accuracy and completeness of each return.
APRA may impose additional ad hoc reporting requirements at any time.
Compliance register
This register maps every material obligation under the Reporting Standards to the platform control
or institutional process that satisfies it. It is the static traceability layer for the Totara
compliance report — dynamic data (module build status, test evidence, control test dates) is
overlaid at runtime.
Scope legend
| Symbol |
Meaning |
| 🤖 Automated |
Platform enforces or performs the obligation. Primary control mode is GATE, AUTO, CALC, or ALERT. Human action is not required in the normal case. |
| 📊 Evidenced |
Platform captures the evidence trail automatically. Human compliance decision sits on top. Primary control mode is LOG. |
| 🏛 Institutional |
Obligation is met by a process entirely outside the platform — training programmes, board governance, HR, legal. Platform may generate evidence inputs but does not own the process. |
| N/A |
Obligation does not apply to this deployment configuration. |
Build legend
| Symbol |
Meaning |
| ✅ |
Module built and deployed |
| 🔨 |
Module planned — not yet built (build_status: Not started) |
| ❌ |
Uncontrolled gap — no module attributed |
Data compilation and submission
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| ARS 110.0 |
Monthly and quarterly capital adequacy returns — CET1, Tier 1, total capital ratio, RWA by asset class |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — regulatory return builder generates ARS 110 on schedule from Snowflake capital engine outputs; no manual data extraction |
🔨 |
| ARS 210.0 |
Monthly and quarterly liquidity returns — LCR, NSFR, liquid assets, net cash outflows |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — ARS 210 populated automatically from liquidity calculator outputs; MOD-080 (CALC) — LCR and NSFR computed in Snowflake on the required schedule |
🔨 |
| ARS 220.0 |
Quarterly credit risk returns — exposure by counterparty type, credit grade, secured vs unsecured |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — ARS 220 populated from the credit risk data pipeline; counterparty classification and grading are computed in Snowflake |
🔨 |
| ARS 330.0 |
Quarterly and annual Pillar 3 disclosure data |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — ARS 330 data compilation automated; feeds both the internal Pillar 3 report and the APRA submission; see also au-aps-330 |
🔨 |
| ARS 720.0 |
Annual points of presence return — branches, ATMs, and digital access channels |
🤖 Automated |
REP-001 |
MOD-036 (AUTO) — ARS 720 data compiled from the product and channel registry; no manual survey required |
🔨 |
| ARS 901.0 |
Quarterly financial position — assets, liabilities, and capital by category |
🤖 Automated |
REP-001, REP-002 |
MOD-036 (AUTO) — ARS 901 populated from Snowflake balance sheet data; MOD-080 (CALC) — statutory financial reporting layer provides the balance sheet source |
🔨 |
| All forms |
Data quality — all figures must be accurate, complete, and consistent with the ADI's books |
🤖 Automated |
REP-001, REP-005 |
MOD-036 (GATE) — automated validation rules catch data quality issues before submission; MOD-002 (LOG) — immutable transaction log is the authoritative source; MOD-080 (CALC) — Snowflake single source of truth ensures all returns draw from the same data |
🔨 |
| All forms |
Submission timeliness — returns must be submitted within APRA's prescribed calendar |
🤖 Automated |
REP-001 |
MOD-036 (AUTO) — submission scheduler triggers returns on the APRA reporting calendar; scheduling is configuration-driven, not manual |
🔨 |
Governance and attestation
| Ref |
Obligation |
Scope |
Policy |
Platform controls |
Build |
| All forms |
CFO attestation — designated officer must certify each return as accurate and complete |
🏛 Institutional |
REP-001 |
Attestation is a human sign-off step. MOD-036 produces the return and its data lineage package; the CFO reviews and certifies before submission. |
🔨 |
| Ad hoc |
APRA may impose additional or ad hoc reporting at any time |
🏛 Institutional |
REP-001 |
Ad hoc requests are handled by the CFO and Compliance team. MOD-036 can produce custom data extracts, but the response process is institutional. |
— |
| All forms |
Data governance — documented data lineage from ledger to return |
📊 Evidenced |
REP-002, REP-005 |
MOD-036 (LOG) — every figure traceable to source ledger entry; MOD-002 (LOG) — immutable transaction log as the lineage anchor; MOD-080 (CALC) — Snowflake analytical layer is the single source for all return figures |
🔨 |
| Obligation |
Owner |
Platform evidence input |
| CFO attestation of accuracy and completeness for each return |
Chief Financial Officer |
MOD-036 provides the completed return and data lineage package |
| Regulatory correspondence with APRA regarding reporting queries |
Chief Compliance Officer / CFO |
MOD-036 provides data extracts; MOD-002 provides transaction-level evidence |
| Maintenance of the APRA reporting calendar and obligation register |
CFO / Finance team |
MOD-036 scheduling is configured from this register |
| Response to APRA ad hoc data requests |
CFO / Chief Compliance Officer |
MOD-036 can produce bespoke extracts; response is institutional |
Coverage summary
| Area |
Total obligations |
Platform automated 🤖 |
Platform evidenced 📊 |
Institutional 🏛 |
N/A |
| Data compilation and submission |
8 |
8 |
0 |
0 |
0 |
| Governance and attestation |
3 |
0 |
1 |
2 |
0 |
| Total |
11 |
8 (73%) |
1 (9%) |
2 (18%) |
0 (0%) |
The data compilation and submission obligations are fully automated through MOD-036 and MOD-080.
CFO attestation and regulatory correspondence are institutional. All attributed modules are
currently build_status: Not started.
| Policy |
Title |
| REP-001 |
Regulatory Reporting Policy |
| REP-002 |
Prudential Reporting Policy |
| REP-005 |
Data Quality & Assurance Policy |
See D07 Regulatory Reporting for the full risk domain.
Official documentation
Policies referencing this standard
- REP-001 — Regulatory Reporting Policy
- REP-002 — Prudential Reporting Policy
Compiled 2026-05-22 from source/entities/regulations/au-ars.yaml