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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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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 49 of 2006 - Reporting Standard RRS 320.0 - Statement of Financial Position.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Subject to what follows, it requires a registered entity that had total assets of $50 million or more at the end of the most recent complete financial year at the time of reporting, to give APRA monthly statements of financial position.
It also provides that if there are two or more registered entities of the same category[1] in a group of related bodies corporate (e.g. two or more money market corporations in the group), and the combined value of their total assets was $50 million or more at the end of the most recent complete financial year, one of them must give APRA monthly statements of financial position.
If there is more than one registered entity of the same category in a group of related bodies corporate, only one of them will have to report to APRA under this reporting standard.[2] That report must cover all registered entities of the same category in the group.
This reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form RRF 320.0 Statement of Financial Position and the associated instructions (all of which are attached and form part of this reporting standard).