CP 336 Financial requirements: Treatment of lease assets
Released 11 December 2020. Comments close 26 February 2021.
This consultation paper is for Australian financial services (AFS) licensees and their advisers.
This consultation paper seeks your feedback on our proposal to amend the financial requirements for AFS licensees by allowing right-of-use assets to be included in the calculation of net tangible assets, adjusted surplus liquid funds and surplus liquid funds.
- CP 336 (PDF 308 KB)
- Attachment 1 to CP 336: Draft ASIC Corporations (Amendment) Instrument (PDF 172 KB)
- Attachment 2 to CP 336: Draft ASIC Corporations (Right-of-use Lease Assets) Instrument (PDF 95 KB)
- REP 689 Response to submissions on CP 336 Financial requirements: Treatment of lease assets
- ASIC Corporations (Licence Conditions—Treatment of Lease Assets) Instrument 2021/229
- ASIC Corporations (Amendment) Instrument 2021/230
- 20-332MR ASIC consults on the treatment of lease assets in satisfying AFS licence requirements
- Regulatory Guide 166 Licensing: Financial requirements
- ASIC Class Order [CO 13/760] Financial requirements for responsible entities and operators of investor directed portfolio services
- ASIC Class Order [CO 13/761] Financial requirements for custodial or depository service providers
- ASIC Class Order [CO 12/752] Financial requirements for retail OTC derivative issuers
- Pro Forma 209 Austrailan financial services licence conditions