- Reporting Standard ARS 110.0 Capital Adequacy.
- Reporting Standard ARS 111.0 Fair Values.
Final reporting standards are planned for release in late 2012 with effect from 1 January 2013.
For most authorised deposit-taking institutions, this means that the first report under the new reporting standards will be due in April 2013 for the period ending 31 March 2013.
We summarise the key points and implications of the proposed standards.