CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 32 of 2008 - ARS 320.2 - Equity Securities Held
Reconciliation with ARF 320.0Reconciliation with ARF 320.0
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 32 of 2008 - ARS 320.2 - Equity Securities Held.
Reconciliation with ARF 320.0
Total equity securities held (market value)
The sum of:
- total listed equities (ARF 320.2 Equity Securities Held) (ARF 320.2); and
- total unlisted equities (ARF 320.2)
equals
the sum of:
-
trading securities - equity securities (ARF 320.0);
-
investment securities - equity securities (ARF 320.0) adjusted from book value to market value; and
-
total other investments that are equity investments (ARF 320.0) adjusted from book value to market value.