Financial Sector (Collection of Data) determination No. 88 of 2005 - Reporting Standard ARS 320.9 (2005) - Intra-Group Receivables and Payables
Total intra-group loans and advancesTotal intra-group loans and advances
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Total intra-group loans and advances
Total intra-group loans and advances (ARF 320.9 Intra-Group Receivables and Payables)
Equals
Intra-group loans and advances – Total (gross of provisions for impairment) (ARF 320.0 Statement of Financial Position (Domestic Books)).
Total intra-group deposits
Total intra-group deposits (ARF 320.9 Intra-Group Receivables and Payables)
Equals
Intra-group deposits – Total (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.