Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2007 - LRS 210.0 Derivatives, Commitments and Off-Balance Sheet Items
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Introduction
Form LRF 210.0 Derivatives, Commitments and Off-Balance Sheet Items (LRF 210.0) provides APRA with the necessary information on the potential effects and values of derivative activity, charges or commitments, and non-market related off-balance sheet transactions on the assets of a statutory fund.
This Instruction Guide is designed to assist reporting entities in the completion of LRF 210.0. The Instruction Guide provides:
- general directions and notes regarding preparation and lodgement; and
- instructions relating to specific items.