Term to maturityTerm to maturity

Term to maturity

Any references to term to maturity in this form refer to residual term to maturity.

Basis of preparation

The nature of the disclosure on this form may not be consistent with the data disclosed on other related forms; ARF 323.0 Statement of Financial Position (Licensed ADI) (ARF 323.0) and ARS 112.2 Standardised Credit Risk – Off-balance Sheet Exposures (ARF 112.2). Notwithstanding this, the heading and line item references are consistent with these forms as much as is possible.

In completing this form unless otherwise specifically stated by APS 210, institutions are requested to follow the basis that is used for the preparation of ARF 323.0 and ARF 112.2, specifically in regard to the:

• interpretation/definition of specific asset and liability items; and
• appropriate measurement basis for asset and liability items.

If additional clarification is required for specific asset and liability items in this form, reference should be made to the section “Specific instructions”, which is provided as a guide.

Specific instructions