Document ID: chunk:federal_register_of_legislation:F2018L00379:body:0:p12
Version: federal_register_of_legislation:F2018L00379
Segment Type: other
Provision Reference: 
Character Range: 30015–30957

as category one for prescribed provisioning purposes are potential candidates to be reported in Part B of ARF 220.0.

    [1]  The definitions of 'credit union' and 'other ADI' in paragraph 17 of this Reporting Standard provide that Cairns Penny Savings & Loans Limited is to be treated in accordance with the reporting period requirements applicable to credit unions for the purposes of paragraph 10.
    [2]  Securitisation exposures are defined in accordance with APS 120.
    [3]  Monetary items are defined to mean units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency.  Spot rate means the exchange rate for immediate delivery.
    [4]  Examples of non-monetary items include amounts prepaid for goods and services (e.g. prepaid rent); goodwill; intangible assets; physical assets; and provisions that are to be settled by the delivery of a non-monetary asset.