CTHRepealedLegislation
Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
Loans to government (All levels of AustrLoans to government (All levels of Australian government)
Start here
Get a plain-English read of Loans to government (All levels of Austr
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI).
Loans to government (All levels of Australian government)
Include:
- Overdrafts;
- Secured and unsecured borrowings;
- Financial lease agreements;
- Account balances which do not qualify as deposits;
- Credit card outstanding balances; and
- Term loans.
Loans and advances are recognised at recoverable amount, after assessing required provisions for impairment.