CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2006 - Reporting Standard ARS 320.9 - Intra-Group Receivables and Payables
Intra-group depositsIntra-group deposits
Start here
Get a plain-English read of Intra-group deposits
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2006 - Reporting Standard ARS 320.9 - Intra-Group Receivables and Payables.
Intra-group deposits
Report deposits and other borrowings from related parties that are resident entities.
Include:
- deposits and other borrowings from related parties that are resident entities (i.e. deposits and other borrowings included in Intra-group deposits on ARF 320.0).
Exclude:
- debt securities issued to related parties that are resident entities; and
- other accounts payable (e.g. fees & commissions payable) from related parties that are resident entities.