Release details - 21 June 2018

The production taxonomy release is available on the SBR collaboration environment.

SBR AU Definitional Taxonomy (sbr.au.taxonomy.02.76)

Definitional additions:

  • 150 new elements
  • 19 new dimensions
  • 162 new dimension values
  • 1 new datatype
  • 7 new enumeration values

Definitional changes:

  • 7 changed elements
  • 14 changed dimensions
  • 4 changed dimension values
  • 1 changed datatype

In Situ changes:

  • 1 changed element
  • 1 changed datatype
  • 1 changed enumeration value

SBR AU Reports (sbr.au.reports.02.72)

Australian Prudential Regulation Authority (APRA)

New reporting taxonomies:

  • ARF_221_0
  • ARF_221_1
  • ARF_721_0A
  • ARF_721_0B
  • ARF_723_0
  • ARF_730_0
  • ARF_730_1

Changed reporting taxonomies:

  • ARF_720_2A
  • ARF_720_2B
  • ARF_720_5
  • ARF_720_0B
  • ARF_741_0

Australian Securities and Investment Commission (ASIC)

Integrate the IFRS Taxonomy 2018 to include:

Annual release of the IFRS AU Taxonomy 2018

There are no substantial changes this year.  The taxonomy is released to reflect new IFRS Taxonomy 2018 issued by the IFRS Foundation which includes new accounting standard requirements that are relevant to Australian companies.

Definitional Taxonomy

The following changes have been applied to the Definitional Taxonomy.

Datatype Schema (dtyp.sbr.02.53)

sbrIRPDTransactionCodeItemType (In Situ)

Change enumeration: IORDI

sbrCGTExemptionOrRolloverCodeItemType

Added enumerations: U - Early stage investor | V - Venture capital investment

sbrClientFileStatusCodeItemType

Added enumerations:  N |  U | X |  R |  E

Information Classification

Business Accounting And Financials (02.53)

  • Financial Performance (02.38)
    • DE357 Income.TotalEarned.Amount
    • DE14937 Income.HybridInstruments.Amount
    • DE14938 Expense.HybridInstruments.Amount
    • DE14943 Income.ControlledForeignCompaniesAdjustedTaintedIncomeNotDerived.Amount
    • DE14944 Income.ControlledForeignCompaniesOtherNotionalAssessableIncome.Amount
    • DE14945 Income.ControlledForeignCompaniesNotionalAssessableIncomeTotal.Amount
    • DE14946 Income.ControlledForeignCompaniesAdjustedTaintedIncome.Amount
    • DE14947 Income.ControlledForeignCompaniesAttributionIncomeModifications.Amount
    • DE14950 Expense.HubArrangementImports.Amount
    • DE14951 Revenue.HubArrangementExports.Amount
    • DE14953 Income.CrossBorderHybridEntityTotalHybridIncome.Amount
    • DE14961 Income.Superannuation.AnnuitiesAndSuperannuationAssessableCappedBenefit.Amount
    • DE14990 Expense.ResearchAndDevelopment.OverseasIntangibles.Amount
    • DE14991 Income.ResearchAndDevelopment.OverseasIntangiblesCostPlusMargin.Amount
    • DE14986 Expense.CrossBorderHybridEntityTotalHybridExpense.Amount
    • DE14970 Income.Superannuation.AnnuitiesAndSuperannuationPaymentPeriodStart.Date
    • DE14971 Income.Superannuation.AnnuitiesAndSuperannuationPaymentPeriodEnd.Date
    • DE14972 Income.Superannuation.AnnuitiesAndSuperannuationReversionaryIncomeStream.Indicator
    • DE15119 Income.Interest.NotesAndCoins.Amount
    • DE15120 Income.Interest.Deposits.Amount
    • DE15121 Income.Interest.LoansAndAdvances.Leases.Amount
    • DE15123 Income.Investment.RentalOperatingLease.Amount3
    • DE15124 Income.Interest.Earned.Amount
    • DE15125 Income.Interest.Earned.Amount
    • DE15126 Expense.FeesCommissions.Amount
    • DE15127 Expense Interest Incurred Amount
    • DE15128 Expense.Interest.DebtSecuritiesNet.Amount
    • DE15129 Expense.Interest.LoansAndLeases.Amount
    • DE15130 Expense.RentalOperatingLease.Amount
    • DE15131 Expense.Utility.Amount
    • DE15132 Expense.RealEstateProperty.RatesAndTaxes.Amount
    • DE15133 Expense.InformationTechnologyIncurred.Amount
    • DE15134 Expense.Operating.DepreciationAndImpairmentForInformationTechnologyEquipment.Amount
    • DE15135 Expense.TelecommunicationsServicesAndInternetServices.Amount
    • DE15136 Expense.Operating.RentalRepairsAndMaintenance.Amount
    • DE15137 Expense.Operating.OtherOutsourcedInformationTechnologyServices.Amount
    • DE15138 Expense.Operating.AmortisationAndImpairmentOfSoftware.Amount
    • DE15139 Expense.Operating.AmortisationAndImpairmentOfIntangiblesNotSoftware.Amount
    • DE15140 Expense.Operating.PostageStationery.Amount
    • DE15141 Expense.Operating.Advertising.Amount
    • DE15142 Expense.ImpairmentCollectiveProvision.Amount
    • DE15143 Expense.ImpairmentIndividualProvision.Amount
    • DE15144 Expense.ImpairmentWriteBacks.Amount
    • DE15145 Expense.ImpairmentRecoveries.Amount
    • DE15146 Expense.DividendExtraordinarySpecial.Amount
    • DE15147 Expense.CapitalTransportVehicleOther.Amount
    • DE15148 Expense.CapitalComputerSoftware.Amount
    • DE15149 Expense.PurchaseOfMaterialForCapitalWorkByOwnEmployees.Amount
  • Financial Position (02.43)
    • DE260 Equity.Movements.DividendsExpectedDeclaredOrPaid.Amount
    • DE13422 Income.TaxableAdjusted.Amount
    • DE14954 Liabilities.ThinCapitalisation.2MillionThresholdTest.Indicator
    • DE14955 Liabilities.ThinCapitalisation.90PercentAssetThresholdTest.Indicator
    • DE14956 Liabilities.ThinCapitalisation.ExemptionSpecialPurposeEntities.Indicator
    • DE14957 Capital.ThinCapitalisation.InternallyGeneratedIntangibleItem.Indicator
    • DE14958 Capital.ThinCapitalisation.InternallyGeneratedIntangibleItem.Amount
    • DE14959 Capital.ThinCapitalisation.IntangibleAssetRevaluation.Indicator
    • DE14960 Capital.ThinCapitalisation.IntangibleAssetRevaluation.Amount
    • DE14988 Assets.Investment.ShareDisposalCapitalProceeds.Amount
    • DE15038 Assets.Investment.SharePurchasePrice.Amount
    • DE15039 Assets.Investment.ShareIssue.Date
    • DE15122 Equity.Dividends.Income.Amount
    • DE15155 Assets.Loans.Count
    • DE15159 Liabilities.OtherFinancialLiabilities.RepurchaseAgreementsPrincipal.Amount
    • DE15160 Assets.OtherFinancialAssets.ReverseRepurchaseAgreementsPrincipal.Amount
    • DE15161 Assets.OtherFinancialAssets.SecuritiesLendingMarket.Amount
    • DE15162 Liabilities.OtherFinancialLiabilities.SecuritiesBorrowingMarket.Amount
    • DE15163 Assets.LoanSecurity.Amount
    • DE15164 Liabilities.OtherFinancialLiabilities.SecuritiesBorrowingWeightedAverageRebateRate.Percent
    • DE15165 Assets.OtherFinancialAssets.SecuritiesLendingFeeOrPremium.Percent
    • DE15166 Assets.LoansAndReceivables.ReinvestmentWeightedAverage.Percent
    • DE15168 Assets.MarginLoansCalled.Count
    • DE15169 Assets.LoansAndReceivables.CreditOutstandingMarginLoansCalled.Amount
    • DE15170 Assets.LoansAndReceivables.ReinvestmentCashCollateral.Amount
    • DE15171 Assets.WeightedAverageLoanToValuationRatioMarginLoansCalled.Percent
    • DE15172 Assets.MarginLoansLVRLessThanEqual5PercentMarginCall.Count
    • DE15174 Liabilities.ClientFileStatus.Code
    • DE15175 Assets.MarginLoansLVRGreaterThan5LessThanEqual10PercentMarginCall.Count
    • DE15176 Assets.LoansAndReceivables.CreditOutstandingMarginLoansLVRLessThanEqual5PercentMarginCall.Amount
    • DE15177 Liabilities.CurrentEligibleDebt.Amount
    • DE15178 Assets.LoansAndReceivables.CreditOutstandingMarginLoansLVRGreaterThan5LessThanEqual10PercentMarginCall.Amount
    • DE15181 Assets.WeightedAverageLVRMarginLoansLVRLessThanEqual5PercentMarginCall.Percent
    • DE15183 Assets.WeightedAverageLVRMarginLoansLVRGT5LTE10PercentMarginCall.Percent
    • DE15203 Assets.OtherFinancialAssets.SecuritiesLendingWeightedAverageRebateRate.Percent
  • Other Accounting And Financial Disclosures (02.34)
    • DE15080 Miscellaneous.AccountSequence.Number (in situ)
  • Other Accounting And Financial Disclosures (02.35)
    • DE14933 Miscellaneous.ResearchAndDevelopmentOverseasIntangibles.Indicator
    • DE14939 Miscellaneous.ControlledForeignCompanyTrustInterestAcquired.Indicator
    • DE14940 Miscellaneous.ControlledForeignCompanyTrustInterestDisposed.Indicator
    • DE14941 Miscellaneous.ControlledForeignCompaniesActiveIncomeTestSatisfied.Code
    • DE14942 Income.ControlledForeignCompaniesAdjustedTaintedConcessionIncome.Amount
    • DE14948 Miscellaneous.OffshoreDealingsCompliance.Indicator
    • DE14949 Miscellaneous.HubArrangement.Code
    • DE14952 Miscellaneous.CrossBorderHybridEntityInterest.Indicator
    • DE14973 FinancialServices.NotionalAverageBorrowings.Code
    • DE14974 FinancialServices.NotionalDerivativePaid.Amount
    • DE14975 FinancialServices.NotionalDerivativeReceived.Amount
    • DE14976 FinancialServices.NotionalForeignExchangeTransactionPaid.Amount
    • DE14977 FinancialServices.NotionalForeignExchangeTransactionReceived.Amount
    • DE14978 FinancialServices.ForeignBankOrQualifyingFinancialEntityElectedOut.Indicator
    • DE14980 FinancialServices.ElectedOutNotionalAverageBorrowings.Code
    • DE14981 FinancialServices.ElectedOutNonOffshoreBankingUnitNotionalInterest.Amount
    • DE14982 FinancialServices.ElectedOutOffshoreBankingUnitNotionalInterest.Amount
    • DE14983 FinancialServices.ElectedOutNotionalInterestTaxWithholding.Amount
    • DE14984 Miscellaneous.ControlledForeignCompanyTrustInterestAcquired.Count
    • DE14985 Miscellaneous.ControlledForeignCompanyTrustInterestDisposed.Count
    • DE15080 Miscellaneous.AccountSequence.Number
    • DE15150 Miscellaneous.FeesChargedStatistical.Amount
    • DE15151 RegulatoryDisclosures.TotalEmployeesWorking.Number
    • DE15152 Miscellaneous.FeesChargedPerTransactionMerchant.Amount
    • DE15153 Miscellaneous.FeesChargedNonTransactionMerchant.Amount
    • DE15154 Miscellaneous.FeesChargedStatisticalOther.Amount
    • DE15156 Miscellaneous.MarginLoanCustomers.Count
    • DE15157 FinancialRisk.Market.WeightedAverageRepoRate.Percent
    • DE15158 FinancialRisk.Market.WeightedAverageReverseRepoRate.Percent
    • DE15185 FinancialRisk.UniqueTransaction.Identifier
    • DE15188 RegulatoryDisclosures.IntermediatedStatus.Text
    • DE15189 RegulatoryDisclosures.CentrallyClearedStatus.Text
    • DE15190 RegulatoryDisclosures.CounterpartySector.Text
    • DE15191 RegulatoryDisclosures.CounterpartyJurisdiction.Text
    • DE15192 RegulatoryDisclosures.TransactionResidualMaturity.Number
    • DE15193 RegulatoryDisclosures.TransactionCashCurrency.Text
    • DE15194 RegulatoryDisclosures.TriPartyAgent.Text
    • DE15195 RegulatoryDisclosures.AvailableForReUse.Text
    • DE15196 RegulatoryDisclosures.CollateralType.Text
    • DE15197 RegulatoryDisclosures.CollateralCurrency.Text
    • DE15198 FinancialRisk.Market.HaircutRate.Percent
    • DE15199 RegulatoryDisclosures.ExclusiveContractStatus.Text
    • DE15200 RegulatoryDisclosures.SecuritiesSoughtType.Text
    • DE15201 RegulatoryDisclosures.SecuritySoughtCurrency.Text
    • DE15202 FinancialRisk.Market.RepoRate.Percent
    • DE15204 FinancialRisk.Exposures.OnBalanceSheetCounterparty.Amount
    • DE15205 FinancialRisk.Exposures.OffBalanceSheetCounterparty.Amount
    • DE15206 FinancialRisk.Exposures.CounterpartyConnection.Text

Economic Management Superannuation (02.37)

  • Superannuation (02.35)
    • DE14969 SuperannuationContribution.NoticeOfIntentProvidedAcknowledgmentReceived.Indicator

Party (02.60)

  • Party Demographics (02.41)
    • DE15179 Organisation Details File Eligibility Date
    • DE15180 OrganisationDetails.FileIneligibility.Date
    • DE15182 OrganisationDetails.RecordLastUpdate.Date
  • Party Identification (02.22)
    • DE15167 Identifiers.ListedCompanyExchangeCode.Identifier
    • DE15184 Identifiers.LegalEntity.Identifier
    • DE15186 IdentificationDetails.GroupCounterpartyName.Text
    • DE15187 IdentificationDetails.CounterpartyName.Text
  • Party Interaction (02.46)
    • DE7418 Report.Financial.Year
    • DE14989 Report.InstantItemOrder.Number
    • DE15036 Report.InstantFinancial.Year
    • DE15037 Interaction.EarlyStageInnovationCompanyDataLimit.Indicator
    • DE15173 BusinessDocument.Extraction.Datetime

Revenue Collection (02.53)

  • Tax Collection (02.53)
    • DE12735 CapitalGainsTax.ExemptionOrRolloverApplied.Code
    • DE13348 IncomeTax.MedicareLevy.SurchargeExemptionDays.Count
    • DE13509 IncomeTax.IncomeCategory2Other.Text
    • DE14936 InternationalDealings.HybridInstrumentsArrangements.Indicator
    • DE14962 IncomeTax.Deduction.TaxAffairManagementATOInterest.Amount
    • DE14963 IncomeTax.Deduction.TaxAffairManagementOther.Amount
    • DE14965 IncomeTax.IncomeCategory3Other.Text
    • DE14966 IncomeTax.IncomeCategory3Other.Code
    • DE14967 IncomeTax.IncomeCategory3Other.Amount
    • DE14968 IncomeTax.IncomeCategory3Total.Amount
    • DE14987 IncomeTax.Deduction.TaxAffairManagementLitigation.Amount
    • DE15033 IncomeTax.Deduction.InterestIncomeIncorrect.Indicator
    • DE15034 IncomeTax.Deduction.DividendIncomeIncorrect.Indicator
    • DE15035 IncomeTax.Deduction.WorkRelatedExpensesHigh.Indicator

Dimensions

Please note:  due to a large number of dimension values only the dimension names have been listed.

  • DM85 FinancialArrangementTypeDimension
  • DM347 LoanPurposeDimension
  • DM355 BalanceTypeDimension
  • DM368 MaterialityDimension (ALIAS SecurityExposureEquityValueDimension & SecurityExposureCompanyValueDimension)
  • DM377 LoanSecurityDimension(ALIAS Repo Residual Term Maturity Dimension & Collateral Residual Maturity Dimension
  • DM391 ResidualTermToMaturityDimension (Alias Repo Residual Term Maturity Dimension & Collateral Residual Maturity Dimension)
  • DM409 CounterpartyTypeDimension
  • DM497 InternationalRelatedPartyDealingsTypeDimension
  • DM500 LoanTypeDimension
  • DM538 CategoryOfExposureDimension
  • DM601 FeeTypeDimension
  • DM902 InterestForeignEntitiesTypeDimension
  • DM906 StandardEconomicSectorClassificationsOfAustraliaDimension
  • DM914 AccountTypeDimension
  • DM918 DepositBalanceDimension
  • DM924 AustralianAnnuitiesAndSuperannuationIncomeStreamSequenceDimension
  • DM925 EarlyStageInnovationCompanySequenceDimension
  • DM937 LoanRepaymentTypeDimension
  • DM938 MarginLoanTypeDimension
  • DM939 OriginationSourceDimension
  • DM941 RecourseTypeDimension
  • DM942 ReinvestmentInstrumentTypeDimension
  • DM943 EquityInvestmentConcentrationDimension
  • DM946 CollateralClassificationTypeDimension
  • DM948 CollateralManagementTypeDimension
  • DM949 HaircutCategoryTypesDimension
  • DM952 CounterpartyOrGroupNameDimension
  • DM953 LargeExposureExclusionCategoryDimension
  • DM955 LargeExposureCategoryDimension
  • DM956 CounterpartyNameDimension
  • DM957 OutstandingTransactionTypeDimension
  • DM958 TransactionCharacteristicsDimension
  • DM960 LoanToValuationSecurityDimension
Last updated: 
21 June 2018
Page ID: 
348