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Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025.
For each category of equity type listed in the Table 3 columns ‘Contributed equity’, ‘Trustee risk reserve’, ‘Other reserves’ and ‘Retained earnings/(losses)’, report opening balances and all movements in equity over the reporting period. Report movements in equity out of the RSE licensee as negative values. The ‘Total equity’ column is a derived item calculated as the sum of all the Table 3 columns. Item 1.4 ‘Transactions with owners in their capacity as owners’ is a derived item calculated as the sum of items 1.4.1 and 1.4.2. The Table 3 row ‘Balance at the end of the year’ is a derived item calculated as the sum of all the row items 1. to 1.4. For any items with nil value, leave the field blank.
| Reporting period |
|---|
| Contributed equity | Trustee risk reserve | Other reserves | Retained earnings/ (losses) | Total equity | |
|---|---|---|---|---|---|
| 1. Balance at the beginning of the year | |||||
| 1.1 Total comprehensive income for the year | |||||
| 1.2 Net transfers between reserves | |||||
| 1.3 Payments from reserves | |||||
| 1.4 Transactions with owners in their capacity as owners (includes dividends provided for or paid). | |||||
| 1.41 Dividends provided for or paid | |||||
| 1.42 Other | |||||
| 2. Balance at the end of the year |