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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).
This is to be completed by all 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).
ADIs (including SCCIs) that do not have any controlled entities are not required to submit forms for this reporting entity.
Branches of foreign banks and SCCIs operating through branches in Australia are not required to complete this form.