Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2006 - Reporting Standard ARS 220.5 - Movements in Provisions for Impairment
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2006 - Reporting Standard ARS 220.5 - Movements in Provisions for Impairment.
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An ADI must provide APRA with the information required by the version of Form ARF 220.5 designated for a ‘Licensed ADI’ for each reporting period.
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An ADI that is a highest parent entity in relation to a consolidated ADI group must also provide APRA with the information required by the version of Form ARF 220.5 designated for a ‘Consolidated Group’ for each reporting period.