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Being replacedBanking: CapitalLast checked 11 November 2026

Capital adequacy (ARS 110.0)

A regulatory return listed by the Australian Prudential Regulation Authority (APRA), Australia.

Collects information on an ADI's capital adequacy. APRA uses it to supervise the firm (prudential supervision), including checking it meets Prudential Standard APS 110 Capital Adequacy. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics. Source

Official title: Reporting Standard ARS 110.0 Capital Adequacy

The facts

Who files
This Reporting Standard applies to all authorised deposit-taking institutions (ADIs) and immediate parent non-operating holding companies (NOHCs), with the exception of: (a) foreign ADIs; and (b) providers of purchased payment facilities. Source
How often
Quarterly. Source
Deadline
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. Source
Format
XML, Excel, Web form. Lodged in APRA Connect: upload an XML file built to the published XSD, upload an Excel file using the form layouts in the reporting taxonomy, or enter the data on screen. APRA Connect does not take XBRL for these collections. Source
How it is filed
Filing routes recorded for the APRA: APRA Connect; Alternate Submission Process (temporary). See how firms file with the APRA.
Status
Being replacedA new version of ARS 110.0 (phasing out Additional Tier 1 capital) was released by APRA on 4 December 2025 and applies to reporting periods ending on or after 1 January 2027. It was not yet on the Federal Register of Legislation when checked. Source
Legal basis
Group
Banking: Capital

Templates (1)

The tables and forms inside the return. Plain name first, the APRA's code in brackets.

  • ARS 110.0 Capital Adequacy (ARS_110_0)

Form tables in the APRA Connect reporting taxonomy (ARS 110.0 Capital Adequacy-V22). A newer taxonomy version for future periods is also in the zip (ARS 110.0 Capital Adequacy-V26). Source

Validation rules

80 rules, as counted from the APRA's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Excel Rules worksheet listing each rule ID, type (error or warning) and a plain-English business definition; an XSD in the same zip validates the structure of XML files. No executable expressions are published for these collections..

The rules, on apra.gov.au

How they were counted

Rows in the Rules worksheet of the current reporting taxonomy workbook(s) inside the APRA Connect taxonomy artefacts zip: 80 in ARS 110.0 Capital Adequacy-V22.xlsx. Includes general checks such as the ABN check. Built-in data type and enumeration checks are not listed as rules.

Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Data from this return appear in: ADI centralised publication (ADICP) (firm by firm); Quarterly ADI performance statistics (QADIP) (industry totals). Source

Where it is published (Excel (March 2013 onwards))

  • ADI centralised publication (ADICP)

    Firm by firm · Excel (March 2013 onwards)

    Key capital and liquidity figures for each ADI, released quarterly with the quarterly ADI statistics. The explanatory notes name ARF 110.0 Capital Adequacy and ARF 210.1A, 210.2 and 210.6 (liquidity ratios) as sources. Source

  • Quarterly ADI performance statistics (QADIP)

    Added up across firms · Excel (September 2004 onwards)

    Industry totals for ADIs: financial performance and position, capital adequacy, asset quality, liquidity and key ratios, quarterly. The explanatory notes list the source returns, including ARF 110.0, 210.x, 220.0, 322.0, 323.0, 330.x and the EFS forms 720.0 to 720.6. Source

Official documents (6)

The APRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see APRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

© Australian Prudential Regulation Authority 2024. Material from APRA (https://www.apra.gov.au) is used under the Creative Commons Attribution 4.0 International licence (https://creativecommons.org/licenses/by/4.0/); this library summarises it in plain English and links the originals.

Last checked 11 November 2026.