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Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
NettingNetting
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Netting
Unless otherwise specifically stated, institutions are allowed to take advantage of netting agreements in relation to disclosure of data items in this form. Institutions are to comply with the prerequisite for netting outlined in Australian accounting standards AASB 7 and AASB 132 and any relevant prudential standards.