Financial Sector (Collection of Data) determination No. 71 of 2005 - Reporting Standard ARS 220.0 (2005) - Impaired Assets
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Instruction Guide
General directions and notes
Reporting entity
The Impaired Assets form is to be completed by all ADIs (other than Specialist Credit Card Institutions (SCCIs) that engage only in credit card acquiring activities) on both a Licensed ADI and Consolidated ADI Group basis (where applicable).
Foreign ADIs[1] and Specialist Credit Card Institutions (SCCIs) operating through branches in Australia are required to complete this form for the Australian branch only.