Guidance Note 000a
GUIDELINES FOR THE EXEMPTION FOR GROUP REPORTING
Following the gazetting of the Amended Financial Sector Code
(Amended FSC) on 1 December 2017, Statement 000 requires that all
entities measured under the Amended FSC comply with the following
clauses when reporting:
“8.4 Each financial institution, irrespective of the fact that it is a member
of a group, must be measured and reported on its own; and
8.5 A financial institution that is a member of a group may be measured
and reported on as part of the South African group provided that such
group reporting is approved in advance by the Financial Sector Council."
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