CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 49 of 2006 - Reporting Standard RRS 320.0 - Statement of Financial Position
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Banks
Banks refers to corporations, in relation to which an authority under subsection 9(3) is in force and which hold a consent under section 66 of the Banking Act 1959 (Cth) to use the word bank.
Include:
- development banks; and
- foreign banks licensed to operate in Australia under the Banking Act 1959 (Cth).
Exclude:
- merchant banks (record as non-bank financial intermediaries); and
- non-resident banks (report as non-resident counterparties).