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Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021
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Values
The valuation basis for all derivatives reported on the ARF 722.0 is the market value effective for the reporting period. Where denominated in foreign currency, market values in foreign currency should be converted to AUD at the spot rate effective as at the end of the reporting period. The value of the underlying financial instrument should not be included, except as it relates to the market value of the derivatives.
Report values on ARF 722.0 as whole dollars.