Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2008 - ARS 220.5 - Movements in Provision for Impairment
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Reporting entity
This form is to be completed by all authorised deposit-taking institutions (ADIs) (including Specialist Credit Card Institutions (SCCIs)) on both a licensed ADI and consolidated ADI group basis (where applicable).
Branches of foreign banks and SCCIs operating through branches in Australia are required to complete this form for the Australian branch only.