APRA Confidentiality Determination No. 2 of 2026 (F2026L01432)
The Australian Prudential Regulation Authority (APRA) issued Determination No. 2 of 2026 under the Australian Prudential Regulation Authority Act 1998, revoking the 2022 predecessor instrument. This determination mandates that specific reporting documents and data subsets submitted by regulated insurance entities are non-confidential, thereby authorizing their public disclosure under subsection 56(5C) of the Act. The instrument enters into force the day after registration.
Statutory Definitions and Confidentiality Thresholds (F2026L01432)
- APRA
- The Australian Prudential Regulation Authority, the primary regulatory body for financial institutions in Australia.
- Reporting Document
- Any document provided to APRA as defined under the Financial Sector (Collection of Data) Act 2001.
- Non-Confidentiality Period
- A mandatory 14-day waiting period following the statutory due date of a reporting document before it is classified as non-confidential.
Regulatory Compliance Matrix for Insurance Reporting Standards
| Compliance Category | Scope of Reporting Standards | Operational Mandate |
|---|---|---|
| Current Standards | GRS 110.0 through GRS 440.0 | Full document disclosure permitted 14 days post-submission deadline. |
| Partial Disclosure | GRS 311.0, GRS 320.0, GRS 600.0 | Specific items and columns designated for public release. |
| Historical Data | GRS 110.0 to GRS 140.2 (Legacy) | Retrospective reporting documents deemed non-confidential. |
| Legacy Insurance | GRS 117.0, GRS 117.0_G | Specific sections released for periods ending on or before 31 March 2023. |
Operational Requirements for Regulated Entities
- Reporting Document Disclosure: Entities must acknowledge that documents submitted under the specified GRS standards are subject to public release 14 days after the required submission date.
- Partial Data Exposure: Compliance teams must ensure that specific items within GRS 311.0, GRS 320.0, and GRS 600.0 are prepared for public transparency, as these are explicitly excluded from confidentiality protections.
- Historical Data Management: Entities are advised that reporting documents submitted under legacy standards (e.g., GRS 110.0, GRS 120.0, GRS 140 series) are now classified as non-confidential, regardless of their historical status.
- Level 2 Insurance Group Constraints: Specific reporting for Level 2 Insurance Groups, particularly regarding Asset Concentration Risk Charges (GRS 117.0_G), remains subject to the 31 March 2023 cutoff for non-confidentiality determinations.
Table of Contents
Australian Prudential Regulation Authority (confidentiality) determination No. 2 of 2026
Part 1—Reporting documents provided in accordance with reporting standards determined non-confidential
Part 2—Parts of reporting documents provided in accordance with reporting standards determined non-confidential
Part 3—Reporting documents and parts of reporting documents provided in accordance with historical reporting standards determined non-confidential