Financial Sector (Collection of Data) (reporting standard) determination No. 55 of 2008 - RRS 320.0 - Statement of Financial Position
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RFCs
RFCs refers to corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) that are not licensed to operate in Australia as banks, other authorised depository corporations, life or general insurance corporations, or superannuation funds.
Include:
- money market corporations (also referred to as "merchant banks") (D);
- pastoral finance companies (E);
- non-pastoral finance companies (G, F); and
- cash management trusts.
A list of corporations registered under the Financial Sector (Collection of Data) Act 2001 (Cth) and their classification are available on request.
Exclude:
- intra group registered under the Financial Sector (Collection of Data) Act 2001, (Category I). Record as private trading corporations.