Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019
Reporting basis and units of measurementReporting basis and units of measurement
Start here
Get a plain-English read of Reporting basis and units of measurement
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019.
Reporting basis and units of measurement
Report all items on ARF 112.2A in accordance with Australian Accounting Standards unless otherwise specified.
Items on ARF 112.2A must be completed as at the last day of the stated reporting period (i.e. the relevant quarter).
All items must be reported in Australian dollars (AUD) and in millions of dollars rounded to one decimal place for an ADI reporting category B and whole dollars with no decimal place for an ADI reporting category A.
An immediate parent NOHC must complete this form in AUD and in accordance with the same units as its subsidiary ADI.
Amounts denominated in foreign currency must be converted to AUD in accordance with AASB 121 The Effects of Changes in Foreign Exchange Rates.