Financial Sector (Collection of Data) (reporting standard) determination No. 8 of 2025
Reporting basis and unit of measurementReporting basis and unit of measurement
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Reporting basis and unit of measurement
Report all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.
Assets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.
Items on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.
Amounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.