Financial Sector (Collection of Data) determination No. 82 of 2005 - Reporting Standard ARS 320.1 (2005) - Debt Securities Held
Reconciliation with ARF 320.0 Statement Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)
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Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)
Total debt securities held (market value)
The sum of:
- Total short-term debt securities held (ARF 320.1 Debt Securities Held); and
- Total long-term debt securities held (ARF 320.1 Debt Securities Held).
Less the sum of:
- Short-term debt securities held and issued by non-residents (ARF 320.1 Debt Securities Held); and
- Long-term debt securities held and issued by non-residents (ARF 320.1 Debt Securities Held).
Equals
The sum of:
- Trading securities - Debt Securities (ARF 320.0 Statement of Financial Position (Domestic Books)); and
- Investment securities - Debt Securities (ARF 320.0 Statement of Financial Position (Domestic Books)) adjusted from book value to market value.
Note on References to Accounting Standards
This Note is about references in these instructions to an accounting standard or accounting standards, e.g. where the instructions say that something must be done in accordance with a particular AASB or international accounting standard, or must be done in accordance with the accounting standards (however described) generally.
Where you see such a reference, you must read it as meaning the version of the accounting standard, or versions of the accounting standards, applying to reporting periods (within the meaning of the accounting standards) beginning immediately before 1 January 2005.
Accordingly, the new AASB standards for 2005 are not to be applied.
Similarly, a reference to principles or conventions (however described) governing an accounting procedure or treatment shall be taken to refer to principles or conventions applicable in relation to reporting periods (within the meaning of the accounting standards) that began immediately before 1 January 2005.