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RBA Glossary definition for APRA

APRA – Australian Prudential Regulation Authority. APRA is the prudential regulator of the Australian financial services industry. It oversees banks, credit unions, building societies, general insurance and reinsurance companies, life insurance companies, friendly societies, and most members of the superannuation industry.

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Appendix A: Data

31 Dec 2001 RDP 2001-06
Marianne Gizycki
June 1990–September 1999. Westpac Banking Corporation. June 1990–September 1999. Source: Data reported to the Reserve Bank (up until July 1998) and APRA (thereafter).
https://www.rba.gov.au/publications/rdp/2001/2001-06/appendix-a.html

Sources of Variation in Banking Risk and Performance

31 Dec 2001 RDP 2001-06
Marianne Gizycki
Footnotes. Following the definition specified by the Australian Prudential Regulation Authority (APRA), impaired assets are taken to be the sum of non-accrual items, restructured items and assets acquired through security
https://www.rba.gov.au/publications/rdp/2001/2001-06/sources-of-variation-in-banking-risk-and-performance.html