CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 49 of 2006 - Reporting Standard RRS 320.0 - Statement of Financial Position
2.1Debt securities
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2.1 Debt securities
Include all debt securities consistent with the classification and measurement basis used for Trading Securities by institutions in accordance with AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (AASB 130).