Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2008 - ARS 220.5 - Movements in Provision for Impairment
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2008 - ARS 220.5 - Movements in Provision for Impairment.
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An ADI to which this reporting standard applies must provide APRA with the information required by the version of Form ARF 220.5 designated for a ‘Licensed ADI’ for each reporting period.
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An ADI to which this reporting standard applies that is a highest parent entity in relation to a consolidated ADI group must also provide APRA with the information required by the version of Form ARF 220.5 designated for a ‘Consolidated Group’ for each reporting period.