Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2009 - LRS 210.0 - Derivatives, Commitments and Off-Balance Sheet Items
Basis of preparationBasis of preparation
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Basis of preparation
In completing this form, unless specifically stated otherwise, institutions are to follow the basis that is used for the preparation of the annual financial statements in accordance with the Australian accounting standards.
Actuarial valuations and calculations included in, or used in the preparation of, the form must be in accordance with prudential standards.
If additional clarification is required for specific items in this form, reference should be made to the section ‘Instructions for specific items’, which is provided as a guide.