CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2006 - Reporting Standard ARS 320.9 - Intra-Group Receivables and Payables
Netting is permitted in accordance with Netting is permitted in accordance with the requirements of the Australian accounting standards (i.e. were there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).
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