APRA: Consequential reporting changes to ARS 110.0 – Capital Adequacy

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Written By Kate Melville

The Australian Prudential Regulation Authority (APRA) has released a response to submissions on proposed updates to Reporting Standard ARS 110.0 Capital Adequacy (ARS 110). 

The response follows APRA’s consultation on consequential reporting changes resulting from targeted liquidity changes and Interest Rate Risk in the Banking Book (IRRBB) reporting in December 2024. 

The proposed changes were to:  

  • Collect data on “unrealised losses for securities in the liquid asset portfolio that are not measured at fair value” 

  • Validate the risk-weighted assets equivalent amount of the IRRBB capital requirement in ARS 110, against the IRRBB Capital Charge value submitted in Reporting Standard ARS 117.1 Interest Rate Risk in the Banking Book (ARS 117.1) 

  • Calculating Item 3.1 of Section B in ARS 110 for reporting periods ending on or after 31 March 2026 

Kate Melville
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