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In forceBanking: CapitalLast checked 11 November 2026

Interest rate risk in the banking book (IRRBB, ARS 117.1)

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

Collects information on an ADI's interest rate risk in the banking book regulatory capital. APRA uses it to supervise the firm (prudential supervision), including checking it meets the capital standards. It may also be used by the Reserve Bank of Australia and the Australian Bureau of Statistics. Source

Official title: Reporting Standard ARS 117.1 Interest Rate Risk in the Banking Book

The facts

Who files
This Reporting Standard applies to an authorised deposit-taking institution (ADI) that has APRA’s approval or is seeking APRA’s approval to use an internal model approach for the calculation of the ADI’s interest rate risk in the banking book regulatory capital. This Reporting Standard may also apply to the immediate parent non-operating holding company (NOHC) of an ADI (refer to paragraph 7). 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
In force
Legal basis
Group
Banking: Capital

Templates (6)

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

  • Interest rate shock scenarios on EV of the banking book and NII (ARS 117.1 Table 1) (ARS_117_1_Table_1)
  • Breakdown of the IRRBB Capital Charge (ARS 117.1 Table 2) (ARS_117_1_Table_2)
  • Augmented Banking Book - Pre-Shock EV and Embedded loss (ARS 117.1 Table 3) (ARS_117_1_Table_3)
  • Augmented Banking Book shock scenarios - daily observation dates (ARS 117.1 Table 4) (ARS_117_1_Table_4)
  • Breakdown of the IRRBB component - Other Amount (OAA_d), Capital Overlays (ARS 117.1 Table 5) (ARS_117_1_Table_5)
  • IRRBB model changes (ARS 117.1 Table 6) (ARS_117_1_Table_6)

Form tables in the APRA Connect reporting taxonomy (ARS 117.1 Interest Rate Risk in the Banking Book-V7). Source

Validation rules

43 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: 43 in ARS 117.1 Interest Rate Risk in the Banking Book-V7.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

No published data from this return was found. No APRA statistical publication was found that names this return as a source (checked the explanatory notes and specifications of APRA’s current statistical publications). Source

Official documents (5)

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.