Financial Sector (Collection of Data) determination No. 84 of 2005 - Reporting Standard ARS 320.3 (2005) - Debt Securities on Issue
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 issued (market value)
The sum of:
- Short-term debt securities issued in Australia (ARF 320.3 Debt Securities Issued); and
- Long-term debt securities issued in Australia (ARF 320.3 Debt Securities Issued).
Equals
The sum of:
- Certificates of deposit (ARF 320.0 Statement of Financial Position (Domestic Books));
- Other borrowings - Promissory notes/commercial paper (ARF 320.0 Statement of Financial Position (Domestic Books));
- Other borrowings - Other short-term debt securities (ARF 320.0 Statement of Financial Position (Domestic Books));
- Bonds, notes and long-term borrowings - Debt securities (ARF 320.0 Statement of Financial Position (Domestic Books)); and
- Loan capital and hybrid securities (excluding subordinated loans) (ARF 320.0 Statement of Financial Position (Domestic Books)).
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.