Document ID: chunk:federal_register_of_legislation:F2024L00283:reg:15
Version: federal_register_of_legislation:F2024L00283
Segment Type: reg
Provision Reference: reg 15
Character Range: 15499–16783

15  Total assets value—ADIs
 (1) The total assets value in a relevant final report of the accountable entity is determined in accordance with this section.
 (2) If the report is under Reporting Standard ARS 322.0 Statement of Financial Position (Consolidated), the total assets value is the amount reported in Section A, item 12 Total assets in Form ARF 322.0 in that Reporting Standard.
 (3) If the report is under Reporting Standard ARS 323.0 Statement of Financial Position (Licensed ADI), the total assets value is the amount reported in Section A, item 11 Total assets in Form ARF 323.0 in that Reporting Standard.
 (4) If the report is under Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position and Form ARF 720.0A in that Reporting Standard, the total assets value is the amount reported in Section A, item 13 Total Assets including intra-group assets in Form ARF 720.0A in that Reporting Standard.
 (5) If the report is under Reporting Standard ARS 720.0 ABS/RBA Statement of Financial Position and Form ARF 720.0B in that Reporting Standard, the total assets value is the amount reported in Section A, item 13 Total assets including intra‑group assets in Form ARF 720.0B in that Reporting Standard.

Division 2—Accountable entities that are general insurers