Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2008 - ARS 220.5 - Movements in Provision for Impairment
Objective of this reporting standardObjective of this reporting standard
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Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 and outlines the overall requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s movements in provisions for impairment. It should be read in conjunction with the versions of Form ARF 220.5 Movements in Provisions for Impairment designated for a ‘Licensed ADI’ and ‘Consolidated Group’ and the associated instructions (all of which are attached and form part of this reporting standard).