CTHRepealedLegislation
Financial Sector (Collection of Data) determination No. 88 of 2005 - Reporting Standard ARS 320.9 (2005) - Intra-Group Receivables and Payables
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) determination No. 88 of 2005 - Reporting Standard ARS 320.9 (2005) - Intra-Group Receivables and Payables.
Specific instructions
Refer to the sector definitions in the ARF 320.0 Statement of Financial Position (Domestic Books) instructions as a general guide for reporting by sector.
Related parties: Related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.