Commonwealth Bank of Australia (ASX:CBA) aligned its home loan arrears methodologies across the company during the half-year ended June 30, according to a Tuesday filing with the Australian bourse.

The bank said the changes to financial reporting, which impact comparatives for the second half of fiscal 2025 and the first half of fiscal 2026, relate mainly to the consistent inclusion of unpaid fees and removal of low materiality thresholds, which caused an increase in reported early-stage loan arrears.

The changes do not impact home loan arrears more than 90 days past due, non-performing exposures, provisioning, or regulatory capital, the company said.

Commonwealth Bank of Australia plans to release its full fiscal year results on Aug. 12.