Financial Sector (Collection of Data) determination No. 38 of 2005 - Reporting Standard ARS 322.0 (2005) - Statement of Financial Position (Consolidated)
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Reporting entity
ARF 322.0 Statement of Financial Position (Consolidated) is to be completed by all locally incorporated ADIs (including Specialist Credit Card Institutions (SCCIs)) on a consolidated group basis (where applicable).
The basis of consolidation required in this form is in accordance with the Accounting Consolidated Group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 1024 ‘Consolidated Accounts’.
Locally incorporated ADIs (including SCCIs) that do not have any controlled entities are not required to submit forms for this reporting entity.
Foreign ADIs[1] and SCCIs operating through branches in Australia are not required to complete this form.