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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Netting
Unless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 1014 ‘Set-off and Extinguishment of Debt’ and AASB 1033 ‘Presentation and Disclosure of Financial Instruments’.