Banking (prudential standard) determination No. 1 of 2013 – Prudential Standard APS 330 – Public Disclosure contains the final requirements for disclosures on the composition of capital and on remuneration by authorised deposit-taking institutions in Australia.

The standard came into effect on 30 June 2013, however, APRA will accept entities meeting the new disclosure requirements on a ‘best endeavours’ basis for the June 2013 reporting period (Background).

In respect of remuneration, both qualitative and quantitative disclosures are required for senior managers and material risk-takers.