Financial Sector Reporting Standards - Australian Government


All financial sector entities that act as authorised deposit-taking institutions (ADI) may be required to provide data to the Agency. The Agency may determine the reporting standard for certain documents. The Agency uses data set out in the set of reporting forms and instructions to compile economic and financial statistics.

A financial sector entity is a person who provides a financial service or a participant in a payment system and is not a:

  • registered entity
  • regulated entity
  • corporation
  • discretionary mutual fund.

There are three ways to provide data for your reporting requirements:

  • Direct to APRA (D2A) is a software used to encrypt and submit data
  • Plain English Taxonomy (PET) provides a description and interpretation of APRA data collection requirements as set out in the prudential standards, prudential practical guidance and reporting guidelines
  • Standard Business Reporting (SBR) is an Australian Government initiative led by Treasury that simplifies business-to-government reporting.

There are a number of Reporting Standards for different activities.

Service type

Advisory Material

Advisory material provides advice and guidance in undertaking a business.

Act(s) name

Financial Sector (Collection of Data) Act 2001 Australian Government

Regulation(s) name

Banking (Prudential Standard) Determination No. 2 of 2019 Australian Government

Administering agency

Australian Prudential Regulation Authority

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.