Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
Equity securitiesEquity securities
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Equity securities
Include all equity securities consistent with the classification used for Investment Securities by institutions.
3.8. Banks and other ADI equity securities
Record the holding of equity securities issued by banks and other ADIs that are held as Investment Securities.
Exclude: equity investments in “Parent Entity” or “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.9. Insurance corporations
Record the holding of equity securities issued by insurance corporations that are held as Investment Securities.
Exclude: equity investments in “Parent Entity”, “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.10. Other
Record the holding of equity securities issued by corporations other than ADIs and insurance corporations that are held in the Investment Securities.
Exclude: equity investments in “Parent Entity”, “Controlled Entities” or “Associates”. These investments are to be reported in the classification “Other Investments”.
3.11. Total investment securities
Sum all “Investment securities” reporting items.