Financial Sector (Collection of Data) (reporting standard) determination No. 27 of 2006 - Reporting Standard ARS 322.0 - Statement of Financial Position (Consolidated)
Objective of this reporting standardObjective of this reporting standard
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 27 of 2006 - Reporting Standard ARS 322.0 - Statement of Financial Position (Consolidated).
Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. It requires all locally-incorporated authorised deposit-taking institutions that head a consolidated ADI group, to report to APRA, generally on a quarterly basis, in relation to their consolidated financial position.
This reporting standard outlines the overall requirements for the provision of relevant information to APRA. It should be read in conjunction with Form ARF 322.0 Statement of Financial Position (Consolidated) and the associated instructions (which are attached and all form part of this reporting standard).