Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
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Instruction Guide
This form relates to the operations of the Licensed ADI. If an ADI has subsidiaries or interest in joint venture operations, the ADI must also complete ARF 322.0 Statement of Financial Position (Consolidated ADI).
If the ADI has material business, operations or dealings outside of Australia or with non-residents, then the institution will be required to complete ARF 320.0 Statement of Financial Position (Domestic Books) and ARF 321.0 Statement of Financial Position (Offshore Operations), instead of this form.
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