Financial Sector (Collection of Data) (reporting standard) determination No. 27 of 2006 - Reporting Standard ARS 322.0 - Statement of Financial Position (Consolidated)
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Reporting entity
This is to be completed by all locally incorporated authorised deposit-taking institutions (ADIs) (including Specialist Credit Card Institutions (SCCIs)) on a consolidated group basis (where applicable).
The basis of consolidation required in this form is in accordance with the accounting consolidated group. The accounting consolidated group is to be determined in accordance with the requirements of the Australian accounting standards, notably AASB 127 Consolidated and Separate Financial Statements (AASB 127) and AASB 3 Business Combinations (AASB 3).
Locally incorporated ADIs (including SCCIs) that do not have any controlled entities are not required to submit forms for this reporting entity.
Foreign ADIs[1] and SCCIs operating through branches in Australia are not required to complete this form.