CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 49 of 2006 - Reporting Standard RRS 320.0 - Statement of Financial Position
3.1Debt securities
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3.1 Debt securities
Include all debt securities consistent with the classification and measurement basis used for Investment Securities by institutions in accordance with AASB 130 and AASB 7.