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Financial Sector (Collection of Data) (reporting standard) determination No. 39 of 2008 - ARS 322.0 - Statement of Financial Position (Consolidated)
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 39 of 2008 - ARS 322.0 - Statement of Financial Position (Consolidated).
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 139, AASB 7, and AASB 132 Financial Instruments: Disclosure and Presentation and any relevant prudential standards.