Financial Sector (Collection of Data) determination No. 39 of 2005 - Reporting Standard ARS 323.0 (2005) - Statement of Financial Position (Licensed ADI)
Other financial intermediariesOther financial intermediaries
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Other financial intermediaries
Comprise all financial intermediaries other than central bank institutions, depository corporations, insurance corporations, pension funds, CBAs, securitisers and unit trusts.
Include:
- Economic development corporations owned by governments;
- Co-operative housing societies;
- Investment companies; and
- Common funds including cash common funds.
6.2.3. Loans to ADIs and other financial Institutions – Balance outstanding (1)
Include the gross value of loans to ADIs and other financial Institutions. This reporting item should be reported gross of any specific provisions.
6.2.3. Loans to ADIs and other financial Institutions – Specific provisions (2)
Report the specific provision for doubtful debts applied to this loan item. Where an ADI adopts a standardised approach under APS 220 Credit Quality (paragraph 11), as described in AGN 220.3 Prescribed Provisioning, the value of the prescribed provision should also be included here.
6.2.3. Loans to ADIs and other financial Institutions – General provisions (3)
Report the general provision for this reporting item, if this recorded or allocated by the institution on this basis.