CTHRepealed
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Financial Sector (Collection of Data) determination No. 69 of 2005 - Reporting Standard ARS 113.1 (2005) - Repricing Analysis
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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.
The measurement of on balance sheet items is to be consistent with the measurement basis adopted by institutions in accordance with Australian accounting standards.
Instruments are to be measured consistent with the nature of purpose of use and with the applicable accounting pronouncements. As a guide we recommend:
For derivative instruments used for hedging assets/liabilities (specific positions or portfolios) in the banking book where the items are recorded on the basis of the lower of cost or recoverable value, the face value of the derivative instruments is to be used.
For derivative instruments used for trading purposes (position taking and hedging of trading portfolios/positions where the underlying values are recorded at market value), the market value of the derivative instrument is to be used.
For other commitments:
These would include unused credit card and overdraft facilities, loans approved not advanced, standby facilities offered by the ADI etc.