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Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021
Reporting basis and unit of measurementReporting basis and unit of measurement
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Reporting basis and unit of measurement
These instructions specify the reporting basis and unit of measurement that applies to each item.
For reporting purposes, unless specified otherwise, data are to be entered as a positive number.
This form requests details of derivatives held by an ADI in accordance with the 2008 System of National Accounts and Balance of Payments Manual 6 concept of derivatives as a financial instrument. The reporting basis is not consistent with the Australian Accounting Standards.