Reconciliation with ARF 320.0 Statement Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)

Reconciliation with ARF 320.0 Statement of Financial Position (Domestic Books)

Total equity securities held (market value)

The sum of:

• Total listed equities (ARF 320.2 Equity Securities Held); and
• Total unlisted equities (ARF 320.2 Equity Securities Held).

Equals

The sum of:

• Trading securities - Equity Securities (ARF 320.0 Statement of Financial Position (Domestic Books));

• Investment securities - Equity Securities (ARF 320.0 Statement of Financial Position (Domestic Books)) adjusted from book value to market value; and

• Total other investments that are equity investments (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.