The Australian Prudential Regulation Authority yesterday released its final revisions to the reporting standards for securitisation. The package includes a letter to all authorised deposit-taking institutions, and a final revised Reporting Standard on Capital Adequacy, which includes consequential changes relating to securitisation and introduces reporting of the countercyclical capital buffer ratio.These documents follow on from action taken by APRA in February 2017, when the regulator issued two minor amendments to the reporting framework for consultation. These changes were intended to: align Reporting Standard ARS 120.0 Securitisation — Regulatory Capital and Reporting Standard ARS 120.1 Securitisation — Supplementary Items (ARS 120.1) with the revised Prudential Standard APS 120 Securitisation, including consequential changes to Reporting Standard ARS 110.0 Capital Adequacy; and capture in ARS 110.0 the countercyclical capital buffer ratio applying to authorised deposit-taking institutions.For each proposal, APRA received one submission. Minor amendments have been made to the reporting forms and instructions in response to the submission about the securitisation measures, including the renumbering of the reporting standards from those issued for consultation. The submission received in regard to the countercyclical capital buffer reporting requirement was fully supportive of the proposed change.APRA ha now released its final versions of these reporting standards. The standards will come into effect on 1 January 2018.The letter to ADIs, along with the revised reporting standards, are available at: http://www.apra.gov.au/adi/PrudentialFramework/Pages/Responses-securitisation-and-CCyB-June-2017.aspx