CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025
Start here
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2025.
Unless otherwise specified, report all values in whole Australian dollars (AUD), with no decimal place.
ADI’s are required to express their banking book items with respect to assets. Liability cash flows are expected to be predominantly negative.
Amounts denominated in foreign currency are to be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates (AASB 121).