On 6 December 2024, APRA requested feedback on proposed consequential amendments to Reporting Standard ARS 110.0 – Capital Adequacy (ARS 110) following its consultation & IRRBB reporting last early this year.
- APRA proposes to collect data on “unrealized losses for securities in the liquid asset portfolio that are not measured at fair value”. This requires a template change and is effective from the reporting period ending on or after 30 September 2025.
- For consistency, APRA eventually proposes to update Item 3.1 of Section B in ARS 110 from the information entered in revised ARS 117.1 tables as and when IRRBB revisions come into effect. This shall apply from the March’26 reporting period.
- Submissions to APRA are open until 14 February 2025.
For further information, please visit: Consequential reporting changes to ARS 110.0 – Capital Adequacy | APRA
