Financial Sector (Collection of Data) determination No. 69 of 2005 - Reporting Standard ARS 113.1 (2005) - Repricing Analysis
All category items appearing in this forAll category items appearing in this form also appear in the Statement of Financial Position (ARF 323/322.0). It is important that the totals of these line items correspond.
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) determination No. 69 of 2005 - Reporting Standard ARS 113.1 (2005) - Repricing Analysis.
All category items appearing in this form also appear in the Statement of Financial Position (ARF 323/322.0). It is important that the totals of these line items correspond.
Several validation rules have been applied to assist you in this process.
Measurement of off balance sheet exposures
Other commitments should only be included where the timing is known. For example a loan approved but not advanced where a 2 year fixed rate has been offered to the borrower should be included in the 1 to 2 year time bucket. Whereas a loan approved but not advanced where no rate has been locked in would typically be recorded in the 0 to 1 month bucket.
For derivative instruments the underlying cash flows should be recorded with the correct sign. Examples of swaps, futures and FRAs are described below.