{"id":"F2006L04190","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 89 of 2006 - Reporting Standard GRS 430.0 (2007) Claims Expense by State and Territory of Australia","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61161,"registerId":"commonwealth-F2006L04190-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Schedule","sectionType":"part","heading":"Schedule","content":"#   \nSchedule\n\nReporting Standard GRS 430.0 (2007) Claims Expense by State and Territory of Australia comprises 12 pages commencing on the next page.","sortOrder":0},{"sectionNumber":"Reporting Standard GRS 430.0 (2007)","sectionType":"part","heading":"Reporting Standard GRS 430.0 (2007)","content":"## Reporting Standard GRS 430.0 (2007)","sortOrder":1},{"sectionNumber":"Claims Expense by State and Territory of","sectionType":"part","heading":"Claims Expense by State and Territory of Australia","content":"# Claims Expense by State and Territory of Australia\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires general insurers (insurers), including foreign general insurers (foreign insurers) operating in Australia through branch operations, to report to APRA, generally on an annual basis, on the claims expense by State and Territory of Australia.\n\nThis standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form GRF 430.0 Claims Expense by State and Territory of Australia (Form GRF 430.0) and the instructions to that form (which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form GRF 430.0 is used by APRA on behalf of the Australian Bureau of Statistics (ABS). APRA will use this information to monitor the source of claims expense by State and Territory of Australia.\n\n# Application and commencement\n\n2. This reporting standard applies to all insurers on and from 1 January 2007.\n\n# Information required\n\n3. An insurer must provide APRA with the information required by Form GRF 430.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form using the ‘Direct to APRA’ application, applying one of the electronic submission mechanisms under that application; or\n\n(b) by manually completing Form GRF 430.0 on paper and mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales.\n\nWhere the information is submitted by means of an agent to whom the insurer has outsourced the function of providing the information on the insurer’s behalf, the agent may only provide the information in accordance with subparagraph 4(b) if the agent has contacted APRA and advised that the agent cannot submit the information in electronic form under subparagraph 4(a).\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\n# Reporting periods and due dates\n\n5. Subject to paragraph 6, an insurer must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the insurer.\n\nNote: APRA proposes to determine exemptions, under section 7 of the Insurance Act 1973 (Insurance Act), from the obligations under Part IV Division 4 of the Insurance Act in respect of the auditing of information provided under this reporting standard.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular insurer to require it to provide the information:\n\n(a) more frequently (if, having regard to the particular circumstances of the insurer, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the insurer); or\n\n(b) less frequently (if, having regard to the particular circumstances of the insurer and the extent to which it requires prudential supervision, APRA considers it unnecessary to require the insurer to provide the information as frequently as provided by paragraph 5).\n\n7. The information required by paragraph 3 of this reporting standard must be provided to APRA 4 months after the end of the reporting period to which the information relates.\n\n8. APRA may grant an insurer an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Authorisation\n\n9. The information provided by an insurer under this reporting standard must be subject to processes and controls developed by the insurer for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the insurer to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If the officer of an insurer provides the information required by this reporting standard:\n\n(a) under subparagraph 4(a), the officer must digitally sign, authorise and encrypt the information (for which purpose APRA’s certificate authority will issue digital certificates, for use with the ‘Direct to APRA’ application, to officers of the insurer who have authority from the insurer to transmit data to APRA); or\n\n(b) under subparagraph 4(b), the completed form must be signed in accordance with paragraph 12.\n\n11. If an insurer provides the information required by this reporting standard through an agent under either subparagraph 4(a) or (b), the agent will not be required to sign or authorise the information. However, the insurer must:\n\n(a) obtain from the agent a paper copy of the completed form as provided to APRA (whether it was provided under subparagraph 4(a) or (b)); and\n\n(b) cause the paper copy to be signed in accordance with paragraph 12; and\n\n(c) lodge the signed paper copy with APRA by mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales, by the relevant due date (unless APRA, in writing, waives the requirement to lodge the signed paper copy with APRA by varying this reporting standard in relation to the insurer).\n\nNote: APRA may, for example, determine to waive the requirement under subparagraph 11(c) where an insurer has undertaken to retain the signed copy of the completed form for an agreed period of time.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the insurer; or\n\n(b) the Chief Financial Officer of the insurer (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n> 14. If APRA makes such a variation it must notify general insurers in writing.\n\n> Transition\n\n> 15. An insurer must report in relation to a reporting period ending prior to 1 January 2007 in accordance with the reporting standard that this reporting standard replaced.\n\nInterpretation\n\n16. In this reporting standard:\n\nauthorised reinsurer means an insurer whose business consists only of undertaking liability by way of reinsurance;\n\napproved auditor means an auditor who has been approved by APRA under section 40 of the Insurance Act;\n\nforeign insurer means a foreign general insurer within the meaning of the Insurance Act;\n\nNote: A reference to a ‘branch’ or ‘branch operation’ is a reference to the Australian operations of a foreign insurer.\n\nInsurance Act means the Insurance Act 1973;\n\ninsurer means a general insurer within the meaning of the Insurance Act;\n\nNote: In the forms and instructions, a reference to an ‘authorised insurer’, ‘authorised insurance entity’ or ‘licensed insurer’ is a reference to an insurer.\n\n# Principal Executive Officer means the principal executive officer of the insurer for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the insurer;\n\n# reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\n17. A reference to a prudential standard means the prudential standard, made under section 32 of the Insurance Act, mentioned in the reference, as amended from time to time. If the prudential standard has been revoked and replaced, the reference shall be taken to be to the prudential standard that has replaced it.","sortOrder":2},{"sectionNumber":"Objective of this reporting standard","sectionType":"division","heading":"Objective of this reporting standard","content":"### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires general insurers (insurers), including foreign general insurers (foreign insurers) operating in Australia through branch operations, to report to APRA, generally on an annual basis, on the claims expense by State and Territory of Australia.\n\nThis standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form GRF 430.0 Claims Expense by State and Territory of Australia (Form GRF 430.0) and the instructions to that form (which are attached and form part of this reporting standard).","sortOrder":3},{"sectionNumber":"Purpose","sectionType":"part","heading":"Purpose","content":"# Purpose\n\n1.  Data collected in Form GRF 430.0 is used by APRA on behalf of the Australian Bureau of Statistics (ABS). APRA will use this information to monitor the source of claims expense by State and Territory of Australia.","sortOrder":4},{"sectionNumber":"Application and commencement","sectionType":"part","heading":"Application and commencement","content":"# Application and commencement\n\n2. This reporting standard applies to all insurers on and from 1 January 2007.","sortOrder":5},{"sectionNumber":"Information required","sectionType":"part","heading":"Information required","content":"# Information required\n\n3. An insurer must provide APRA with the information required by Form GRF 430.0 for each reporting period.","sortOrder":6},{"sectionNumber":"Forms and method of submission","sectionType":"part","heading":"Forms and method of submission","content":"# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form using the ‘Direct to APRA’ application, applying one of the electronic submission mechanisms under that application; or\n\n(b) by manually completing Form GRF 430.0 on paper and mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales.\n\nWhere the information is submitted by means of an agent to whom the insurer has outsourced the function of providing the information on the insurer’s behalf, the agent may only provide the information in accordance with subparagraph 4(b) if the agent has contacted APRA and advised that the agent cannot submit the information in electronic form under subparagraph 4(a).\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.","sortOrder":7},{"sectionNumber":"Reporting periods and due dates","sectionType":"part","heading":"Reporting periods and due dates","content":"# Reporting periods and due dates\n\n5. Subject to paragraph 6, an insurer must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the insurer.\n\nNote: APRA proposes to determine exemptions, under section 7 of the Insurance Act 1973 (Insurance Act), from the obligations under Part IV Division 4 of the Insurance Act in respect of the auditing of information provided under this reporting standard.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular insurer to require it to provide the information:\n\n(a) more frequently (if, having regard to the particular circumstances of the insurer, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the insurer); or\n\n(b) less frequently (if, having regard to the particular circumstances of the insurer and the extent to which it requires prudential supervision, APRA considers it unnecessary to require the insurer to provide the information as frequently as provided by paragraph 5).\n\n7. The information required by paragraph 3 of this reporting standard must be provided to APRA 4 months after the end of the reporting period to which the information relates.\n\n8. APRA may grant an insurer an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.","sortOrder":8},{"sectionNumber":"Authorisation","sectionType":"part","heading":"Authorisation","content":"# Authorisation\n\n9. The information provided by an insurer under this reporting standard must be subject to processes and controls developed by the insurer for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the insurer to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If the officer of an insurer provides the information required by this reporting standard:\n\n(a) under subparagraph 4(a), the officer must digitally sign, authorise and encrypt the information (for which purpose APRA’s certificate authority will issue digital certificates, for use with the ‘Direct to APRA’ application, to officers of the insurer who have authority from the insurer to transmit data to APRA); or\n\n(b) under subparagraph 4(b), the completed form must be signed in accordance with paragraph 12.\n\n11. If an insurer provides the information required by this reporting standard through an agent under either subparagraph 4(a) or (b), the agent will not be required to sign or authorise the information. However, the insurer must:\n\n(a) obtain from the agent a paper copy of the completed form as provided to APRA (whether it was provided under subparagraph 4(a) or (b)); and\n\n(b) cause the paper copy to be signed in accordance with paragraph 12; and\n\n(c) lodge the signed paper copy with APRA by mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales, by the relevant due date (unless APRA, in writing, waives the requirement to lodge the signed paper copy with APRA by varying this reporting standard in relation to the insurer).\n\nNote: APRA may, for example, determine to waive the requirement under subparagraph 11(c) where an insurer has undertaken to retain the signed copy of the completed form for an agreed period of time.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the insurer; or\n\n(b) the Chief Financial Officer of the insurer (whatever his or her official title may be).","sortOrder":9},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"part","heading":"Minor alterations to forms and instructions","content":"# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n> 14. If APRA makes such a variation it must notify general insurers in writing.\n\n> Transition\n\n> 15. An insurer must report in relation to a reporting period ending prior to 1 January 2007 in accordance with the reporting standard that this reporting standard replaced.\n\nInterpretation\n\n16. In this reporting standard:\n\nauthorised reinsurer means an insurer whose business consists only of undertaking liability by way of reinsurance;\n\napproved auditor means an auditor who has been approved by APRA under section 40 of the Insurance Act;\n\nforeign insurer means a foreign general insurer within the meaning of the Insurance Act;\n\nNote: A reference to a ‘branch’ or ‘branch operation’ is a reference to the Australian operations of a foreign insurer.\n\nInsurance Act means the Insurance Act 1973;\n\ninsurer means a general insurer within the meaning of the Insurance Act;\n\nNote: In the forms and instructions, a reference to an ‘authorised insurer’, ‘authorised insurance entity’ or ‘licensed insurer’ is a reference to an insurer.","sortOrder":10},{"sectionNumber":"Principal Executive Officer means the pr","sectionType":"part","heading":"Principal Executive Officer means the principal executive officer of the insurer for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the insurer;","content":"## ![](image.001.png)\n\n## Reporting Standard GRS 430.0 (2007)\n\n# Claims Expense by State and Territory of Australia\n\n### Objective of this reporting standard\n\nThis reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires general insurers (insurers), including foreign general insurers (foreign insurers) operating in Australia through branch operations, to report to APRA, generally on an annual basis, on the claims expense by State and Territory of Australia.\n\nThis standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form GRF 430.0 Claims Expense by State and Territory of Australia (Form GRF 430.0) and the instructions to that form (which are attached and form part of this reporting standard).\n\n# Purpose\n\n1.  Data collected in Form GRF 430.0 is used by APRA on behalf of the Australian Bureau of Statistics (ABS). APRA will use this information to monitor the source of claims expense by State and Territory of Australia.\n\n# Application and commencement\n\n2. This reporting standard applies to all insurers on and from 1 January 2007.\n\n# Information required\n\n3. An insurer must provide APRA with the information required by Form GRF 430.0 for each reporting period.\n\n# Forms and method of submission\n\n4. The information required by this reporting standard must be given to APRA either:\n\n(a) in electronic form using the ‘Direct to APRA’ application, applying one of the electronic submission mechanisms under that application; or\n\n(b) by manually completing Form GRF 430.0 on paper and mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales.\n\nWhere the information is submitted by means of an agent to whom the insurer has outsourced the function of providing the information on the insurer’s behalf, the agent may only provide the information in accordance with subparagraph 4(b) if the agent has contacted APRA and advised that the agent cannot submit the information in electronic form under subparagraph 4(a).\n\nNote: the Direct to APRA application software and paper forms may be obtained from APRA.\n\n# Reporting periods and due dates\n\n5. Subject to paragraph 6, an insurer must provide the information required by this reporting standard in respect of each financial year (within the meaning of the Corporations Act 2001) of the insurer.\n\nNote: APRA proposes to determine exemptions, under section 7 of the Insurance Act 1973 (Insurance Act), from the obligations under Part IV Division 4 of the Insurance Act in respect of the auditing of information provided under this reporting standard.\n\n6. APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular insurer to require it to provide the information:\n\n(a) more frequently (if, having regard to the particular circumstances of the insurer, APRA considers it necessary or desirable to obtain information more frequently for the purposes of the prudential supervision of the insurer); or\n\n(b) less frequently (if, having regard to the particular circumstances of the insurer and the extent to which it requires prudential supervision, APRA considers it unnecessary to require the insurer to provide the information as frequently as provided by paragraph 5).\n\n7. The information required by paragraph 3 of this reporting standard must be provided to APRA 4 months after the end of the reporting period to which the information relates.\n\n8. APRA may grant an insurer an extension of a due date in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.\n\n# Authorisation\n\n9. The information provided by an insurer under this reporting standard must be subject to processes and controls developed by the insurer for the internal review and authorisation of that information. It is the responsibility of the board and senior management of the insurer to ensure that an appropriate set of policies and procedures for the authorisation of data submitted to APRA is in place.\n\n10. If the officer of an insurer provides the information required by this reporting standard:\n\n(a) under subparagraph 4(a), the officer must digitally sign, authorise and encrypt the information (for which purpose APRA’s certificate authority will issue digital certificates, for use with the ‘Direct to APRA’ application, to officers of the insurer who have authority from the insurer to transmit data to APRA); or\n\n(b) under subparagraph 4(b), the completed form must be signed in accordance with paragraph 12.\n\n11. If an insurer provides the information required by this reporting standard through an agent under either subparagraph 4(a) or (b), the agent will not be required to sign or authorise the information. However, the insurer must:\n\n(a) obtain from the agent a paper copy of the completed form as provided to APRA (whether it was provided under subparagraph 4(a) or (b)); and\n\n(b) cause the paper copy to be signed in accordance with paragraph 12; and\n\n(c) lodge the signed paper copy with APRA by mailing the completed form to APRA’s head office at Level 26, 400 George Street, Sydney, New South Wales, by the relevant due date (unless APRA, in writing, waives the requirement to lodge the signed paper copy with APRA by varying this reporting standard in relation to the insurer).\n\nNote: APRA may, for example, determine to waive the requirement under subparagraph 11(c) where an insurer has undertaken to retain the signed copy of the completed form for an agreed period of time.\n\n12. If information under this reporting standard is provided in paper form, it must be signed on the front page of the relevant completed form by either:\n\n(a) the Principal Executive Officer of the insurer; or\n\n(b) the Chief Financial Officer of the insurer (whatever his or her official title may be).\n\n# Minor alterations to forms and instructions\n\n13. APRA may make minor variations to:\n\n> (a) a form that is part of this reporting standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n> (b) the instructions, to clarify their application to the form\n\n> without changing any substantive requirement in the form or instructions.\n\n> 14. If APRA makes such a variation it must notify general insurers in writing.\n\n> Transition\n\n> 15. An insurer must report in relation to a reporting period ending prior to 1 January 2007 in accordance with the reporting standard that this reporting standard replaced.\n\nInterpretation\n\n16. In this reporting standard:\n\nauthorised reinsurer means an insurer whose business consists only of undertaking liability by way of reinsurance;\n\napproved auditor means an auditor who has been approved by APRA under section 40 of the Insurance Act;\n\nforeign insurer means a foreign general insurer within the meaning of the Insurance Act;\n\nNote: A reference to a ‘branch’ or ‘branch operation’ is a reference to the Australian operations of a foreign insurer.\n\nInsurance Act means the Insurance Act 1973;\n\ninsurer means a general insurer within the meaning of the Insurance Act;\n\nNote: In the forms and instructions, a reference to an ‘authorised insurer’, ‘authorised insurance entity’ or ‘licensed insurer’ is a reference to an insurer.\n\n# Principal Executive Officer means the principal executive officer of the insurer for the time being, by whatever name called, and whether or not he or she is a member of the governing board of the insurer;\n\n# reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\n17. A reference to a prudential standard means the prudential standard, made under section 32 of the Insurance Act, mentioned in the reference, as amended from time to time. If the prudential standard has been revoked and replaced, the reference shall be taken to be to the prudential standard that has replaced it.","sortOrder":11},{"sectionNumber":"reporting period means a period mentione","sectionType":"part","heading":"reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.","content":"# reporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6.\n\n17. A reference to a prudential standard means the prudential standard, made under section 32 of the Insurance Act, mentioned in the reference, as amended from time to time. If the prudential standard has been revoked and replaced, the reference shall be taken to be to the prudential standard that has replaced it.","sortOrder":12},{"sectionNumber":"Reporting Form GRF 430.0","sectionType":"part","heading":"Reporting Form GRF 430.0","content":"## Reporting Form GRF 430.0\n\n## Claims Expense by State and Territory of Australia\n\n# Instruction Guide\n\n### Introduction\n\nThis form captures data required by the Australian Bureau of Statistics. Claims expense inside Australia is to be reported by, class of business for each state or territory of Australia, based on where the risk is located.\n\nAudit requirements\n\nThe information provided under the form is not required to be audited and has been exempted from the definition of ‘yearly statutory accounts’.\n\n## Reporting entity\n\nThis form is to be completed by:\n\n1.  Branch operations of a foreign parent insurer (reference to licensed insurer in the form means total operations of the branch, excluding the parent operations); and\n2.  Authorised insurance entities, including mutual entities (reference to licensed insurer in the form means total operations of the licensed entity).\n\nThis form is not to be completed by authorised reinsurers.\n\nUnit of measurement\n\nThis form is to be presented in Australian currency, rounded to thousands of dollars, with no decimal place.\n\n## Basis of preparation\n\nInsurers are requested to follow the recognition and measurement basis required by the APRA forms for the reporting of claims expense in this form. Specifically, claims expense is to be recognised as per the instructions to GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nWhere the insurers operations are wholly within Australia, total claims expense per this form should agree to the aggregate of claims expense disclosed in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nDo not follow the recognition and measurement requirements for claims expense contained in AASB 1023 ‘General Insurance Contracts’.\n\nReporting period\n\nInsurers are required to report the information in the reporting form on an annual basis.\n\n-   The annual information is to be completed in respect of the financial year of the insurer.\n-   The financial information requested in this form is to be reported as at the last day of the reporting period on a financial year to date basis of the insurer.\n\n## Reporting lag\n\nThis form must be lodged for each of the reporting units, within the number of business days after the end of the quarter as set out in Reporting Standard GRS 430.0 Claims Expense by State and Territory of Australia.\n\n###   \nSpecific instructions\n\nClasses of Insurance Business\n\n1.  Direct Business\n\nThe classes of business for companies that are not specialist reinsurers are as follows:\n\n(I). Houseowners/Householders (H & H)\n\nThis class covers the common H & H policies inclusive of:\n\n-   Contents;\n-   Personal property;\n-   Arson; and\n-   Burglary.\n\nPublic liability normally attaching to these products are to be separated and included in Public and Product Liability class of business – item (XIII).\n\n(II). Commercial Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) other than insurance covering vehicles defined below under Domestic Motor Vehicle. It includes long and medium haul trucks, cranes and special vehicles and policies covering fleets.\n\n(III). Domestic Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) covering private use motor vehicles including utilities and lorries, motor cycles, private caravans, box and boat trailers and other vehicles not normally covered by business or commercial policies.\n\n(IV). Travel\n\nInsurance against losses associated with travel including loss of baggage and personal effects, losses on flight cancellations and overseas medical costs.\n\n(V). Fire and Industrial Special Risks (ISR)\n\n##### Fire\n\nIncludes all policies normally classified as 'Fire' and includes:\n\n-   sprinkler leakage;\n-   subsidence;\n-   windstorm;\n-   hailstone;\n-   crop;\n-   arson; and\n-   loss of profits and any extraneous risk normally covered under fire policies, e.g. flood.\n\n##### ISR\n\nStandard policy wordings exist for this type of policy. All policies which contain such standard wordings or where the wording is substantially similar are to be classified as ISR.\n\n(VI). Marine\n\nIncludes Marine Hull (including pleasure craft), Marine Cargo (including sea and inland transit insurance).\n\n(VII). Aviation\n\nAviation (including aircraft hull and aircraft liability).\n\n(VIII). Mortgage\n\nInsurance against losses arising from the failure of debtors to meet financial obligations to creditors or under which payment of debts is guaranteed. It includes lease guarantee.\n\n(IX). Consumer Credit (CCI)\n\nInsurance to protect a consumer's ability to meet the loan repayments on personal loans and credit card finance in the event of death or loss of income due to injury, illness or unemployment.\n\n(X). Other Accident\n\nIncludes the following types of insurance:\n\n-   Miscellaneous accident (involving cash in transit, theft, loss of money);\n-   All risks (baggage, sporting equipment, guns);\n-   Engineering when not part of ISR or Fire policy;\n-   Plate glass when not part of packaged policy (e.g. houseowners /householders);\n-   Guarantee (Insurance Bonds);\n-   Live Stock;\n-   Pluvius; and,\n-   Sickness and Accident (which provides stated benefits where the insured is killed or suffers loss of specific parts of the body or is prevented from carrying out the insured’s normal occupation. In addition, regular benefits may be paid over a short period of time (typically less than 3 years), noting that continuous disability policies are now considered to be Life Insurance Policies and should not be provided by general insurance companies).\n\n(XI). Other\n\nAll other insurance business not specifically mentioned elsewhere. It includes, for example:\n\n-   All guarantees (e.g. fidelity Guarantee)\n-   Trade Credit;\n-   Extended Warranty (includes insurance by a third party for a period in excess of the manufacturer's or seller’s normal warranty);\n-   Kidnap and Ransom; and\n-   Contingency.\n\n(XII). Compulsory Third Party Motor Vehicle (CTP)\n\nThis class consists only of CTP business.\n\n(XIII). Public and Product Liability\n\n-   Public Liability covers legal liability to the public in respect of bodily injury or property damage arising out of the operation of the insured's business. Product Liability includes policies that provide for compensation for loss and or injury caused by, or as a result of, the use of goods and also environmental clean-up caused by pollution spills where not covered by Fire and ISR policies.\n-   Also will include builders warranty insurance.\n-   Includes public liability attaching to houseowners/householders policies.\n\n(XIV). Professional Indemnity (PI)\n\nIncludes Directors' and Officers' liability insurance plus legal expense insurance. Cover for legal expenses is generally included in this type of policy.\n\n(XV). Employers' Liability (EL)\n\nIncludes:\n\n-   Workers' compensation;\n-   Seamen's compensation; and\n-   Domestic workers compensation.\n\n2. Inwards reinsurance\n\nInclude the aggregate value of all inwards reinsurance business in this line item.\n\n#### Claims Expense – Each State and Territory\n\nReport claims expense Inside Australia according to where the risk is located.\n\nClaims expense for the purpose of this form is to be interpreted as the same meaning for claims expense as calculated and reported in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nThis will reflect the claim payments made in the current year plus any movement in the value of the Outstanding Claims Provision (OCP) and any movement in the value of the Premiums Liabilities (PL) reported in GRF 300.0 Statement of Financial Position. The OCP and PL reported in GRF 300.0 Statement of Financial Position do not have to be equal to, but must not be less than the amounts required by GPS 310 Audit and Actuarial Reporting and Valuation and hence the amounts reported in the forms GRF 210.0 Outstanding Claims Provision \\- Insurance Risk Charge and GRF 210.1 Premium Liabilities \\- Insurance Risk Charge.\n\nWhere the insurer does not have insurance business outside of Australia (i.e. claims liabilities), the following should apply:\n\n-   the total claims expense amounts for all direct classes of business on this form should agree to the aggregate amount of claims expense recorded from Direct Business in GRF 310.2 Claims Expense and Reinsurance Recoveries; and\n-   the total claims expense amounts for Inwards reinsurance on this form should agree to the aggregate amount of claims expense recorded from Reinsurance in GRF 310.2 Claims Expense and Reinsurance Recoveries.","sortOrder":13},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"## Reporting Form GRF 430.0\n\n## Claims Expense by State and Territory of Australia\n\n# Instruction Guide\n\n### Introduction\n\nThis form captures data required by the Australian Bureau of Statistics. Claims expense inside Australia is to be reported by, class of business for each state or territory of Australia, based on where the risk is located.\n\nAudit requirements\n\nThe information provided under the form is not required to be audited and has been exempted from the definition of ‘yearly statutory accounts’.\n\n## Reporting entity\n\nThis form is to be completed by:\n\n1.  Branch operations of a foreign parent insurer (reference to licensed insurer in the form means total operations of the branch, excluding the parent operations); and\n2.  Authorised insurance entities, including mutual entities (reference to licensed insurer in the form means total operations of the licensed entity).\n\nThis form is not to be completed by authorised reinsurers.\n\nUnit of measurement\n\nThis form is to be presented in Australian currency, rounded to thousands of dollars, with no decimal place.\n\n## Basis of preparation\n\nInsurers are requested to follow the recognition and measurement basis required by the APRA forms for the reporting of claims expense in this form. Specifically, claims expense is to be recognised as per the instructions to GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nWhere the insurers operations are wholly within Australia, total claims expense per this form should agree to the aggregate of claims expense disclosed in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nDo not follow the recognition and measurement requirements for claims expense contained in AASB 1023 ‘General Insurance Contracts’.\n\nReporting period\n\nInsurers are required to report the information in the reporting form on an annual basis.\n\n-   The annual information is to be completed in respect of the financial year of the insurer.\n-   The financial information requested in this form is to be reported as at the last day of the reporting period on a financial year to date basis of the insurer.\n\n## Reporting lag\n\nThis form must be lodged for each of the reporting units, within the number of business days after the end of the quarter as set out in Reporting Standard GRS 430.0 Claims Expense by State and Territory of Australia.\n\n###   \nSpecific instructions\n\nClasses of Insurance Business\n\n1.  Direct Business\n\nThe classes of business for companies that are not specialist reinsurers are as follows:\n\n(I). Houseowners/Householders (H & H)\n\nThis class covers the common H & H policies inclusive of:\n\n-   Contents;\n-   Personal property;\n-   Arson; and\n-   Burglary.\n\nPublic liability normally attaching to these products are to be separated and included in Public and Product Liability class of business – item (XIII).\n\n(II). Commercial Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) other than insurance covering vehicles defined below under Domestic Motor Vehicle. It includes long and medium haul trucks, cranes and special vehicles and policies covering fleets.\n\n(III). Domestic Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) covering private use motor vehicles including utilities and lorries, motor cycles, private caravans, box and boat trailers and other vehicles not normally covered by business or commercial policies.\n\n(IV). Travel\n\nInsurance against losses associated with travel including loss of baggage and personal effects, losses on flight cancellations and overseas medical costs.\n\n(V). Fire and Industrial Special Risks (ISR)\n\n##### Fire\n\nIncludes all policies normally classified as 'Fire' and includes:\n\n-   sprinkler leakage;\n-   subsidence;\n-   windstorm;\n-   hailstone;\n-   crop;\n-   arson; and\n-   loss of profits and any extraneous risk normally covered under fire policies, e.g. flood.\n\n##### ISR\n\nStandard policy wordings exist for this type of policy. All policies which contain such standard wordings or where the wording is substantially similar are to be classified as ISR.\n\n(VI). Marine\n\nIncludes Marine Hull (including pleasure craft), Marine Cargo (including sea and inland transit insurance).\n\n(VII). Aviation\n\nAviation (including aircraft hull and aircraft liability).\n\n(VIII). Mortgage\n\nInsurance against losses arising from the failure of debtors to meet financial obligations to creditors or under which payment of debts is guaranteed. It includes lease guarantee.\n\n(IX). Consumer Credit (CCI)\n\nInsurance to protect a consumer's ability to meet the loan repayments on personal loans and credit card finance in the event of death or loss of income due to injury, illness or unemployment.\n\n(X). Other Accident\n\nIncludes the following types of insurance:\n\n-   Miscellaneous accident (involving cash in transit, theft, loss of money);\n-   All risks (baggage, sporting equipment, guns);\n-   Engineering when not part of ISR or Fire policy;\n-   Plate glass when not part of packaged policy (e.g. houseowners /householders);\n-   Guarantee (Insurance Bonds);\n-   Live Stock;\n-   Pluvius; and,\n-   Sickness and Accident (which provides stated benefits where the insured is killed or suffers loss of specific parts of the body or is prevented from carrying out the insured’s normal occupation. In addition, regular benefits may be paid over a short period of time (typically less than 3 years), noting that continuous disability policies are now considered to be Life Insurance Policies and should not be provided by general insurance companies).\n\n(XI). Other\n\nAll other insurance business not specifically mentioned elsewhere. It includes, for example:\n\n-   All guarantees (e.g. fidelity Guarantee)\n-   Trade Credit;\n-   Extended Warranty (includes insurance by a third party for a period in excess of the manufacturer's or seller’s normal warranty);\n-   Kidnap and Ransom; and\n-   Contingency.\n\n(XII). Compulsory Third Party Motor Vehicle (CTP)\n\nThis class consists only of CTP business.\n\n(XIII). Public and Product Liability\n\n-   Public Liability covers legal liability to the public in respect of bodily injury or property damage arising out of the operation of the insured's business. Product Liability includes policies that provide for compensation for loss and or injury caused by, or as a result of, the use of goods and also environmental clean-up caused by pollution spills where not covered by Fire and ISR policies.\n-   Also will include builders warranty insurance.\n-   Includes public liability attaching to houseowners/householders policies.\n\n(XIV). Professional Indemnity (PI)\n\nIncludes Directors' and Officers' liability insurance plus legal expense insurance. Cover for legal expenses is generally included in this type of policy.\n\n(XV). Employers' Liability (EL)\n\nIncludes:\n\n-   Workers' compensation;\n-   Seamen's compensation; and\n-   Domestic workers compensation.\n\n2. Inwards reinsurance\n\nInclude the aggregate value of all inwards reinsurance business in this line item.\n\n#### Claims Expense – Each State and Territory\n\nReport claims expense Inside Australia according to where the risk is located.\n\nClaims expense for the purpose of this form is to be interpreted as the same meaning for claims expense as calculated and reported in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nThis will reflect the claim payments made in the current year plus any movement in the value of the Outstanding Claims Provision (OCP) and any movement in the value of the Premiums Liabilities (PL) reported in GRF 300.0 Statement of Financial Position. The OCP and PL reported in GRF 300.0 Statement of Financial Position do not have to be equal to, but must not be less than the amounts required by GPS 310 Audit and Actuarial Reporting and Valuation and hence the amounts reported in the forms GRF 210.0 Outstanding Claims Provision \\- Insurance Risk Charge and GRF 210.1 Premium Liabilities \\- Insurance Risk Charge.\n\nWhere the insurer does not have insurance business outside of Australia (i.e. claims liabilities), the following should apply:\n\n-   the total claims expense amounts for all direct classes of business on this form should agree to the aggregate amount of claims expense recorded from Direct Business in GRF 310.2 Claims Expense and Reinsurance Recoveries; and\n-   the total claims expense amounts for Inwards reinsurance on this form should agree to the aggregate amount of claims expense recorded from Reinsurance in GRF 310.2 Claims Expense and Reinsurance Recoveries.","sortOrder":15},{"sectionNumber":"Introduction","sectionType":"division","heading":"Introduction","content":"### Introduction\n\nThis form captures data required by the Australian Bureau of Statistics. Claims expense inside Australia is to be reported by, class of business for each state or territory of Australia, based on where the risk is located.\n\nAudit requirements\n\nThe information provided under the form is not required to be audited and has been exempted from the definition of ‘yearly statutory accounts’.","sortOrder":16},{"sectionNumber":"Reporting entity","sectionType":"part","heading":"Reporting entity","content":"## Reporting entity\n\nThis form is to be completed by:\n\n1.  Branch operations of a foreign parent insurer (reference to licensed insurer in the form means total operations of the branch, excluding the parent operations); and\n2.  Authorised insurance entities, including mutual entities (reference to licensed insurer in the form means total operations of the licensed entity).\n\nThis form is not to be completed by authorised reinsurers.\n\nUnit of measurement\n\nThis form is to be presented in Australian currency, rounded to thousands of dollars, with no decimal place.","sortOrder":17},{"sectionNumber":"Basis of preparation","sectionType":"part","heading":"Basis of preparation","content":"## Basis of preparation\n\nInsurers are requested to follow the recognition and measurement basis required by the APRA forms for the reporting of claims expense in this form. Specifically, claims expense is to be recognised as per the instructions to GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nWhere the insurers operations are wholly within Australia, total claims expense per this form should agree to the aggregate of claims expense disclosed in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nDo not follow the recognition and measurement requirements for claims expense contained in AASB 1023 ‘General Insurance Contracts’.\n\nReporting period\n\nInsurers are required to report the information in the reporting form on an annual basis.\n\n-   The annual information is to be completed in respect of the financial year of the insurer.\n-   The financial information requested in this form is to be reported as at the last day of the reporting period on a financial year to date basis of the insurer.","sortOrder":18},{"sectionNumber":"Reporting lag","sectionType":"part","heading":"Reporting lag","content":"## Reporting lag\n\nThis form must be lodged for each of the reporting units, within the number of business days after the end of the quarter as set out in Reporting Standard GRS 430.0 Claims Expense by State and Territory of Australia.","sortOrder":19},{"sectionNumber":"Specific instructions","sectionType":"division","heading":"Specific instructions","content":"###   \nSpecific instructions\n\nClasses of Insurance Business\n\n1.  Direct Business\n\nThe classes of business for companies that are not specialist reinsurers are as follows:\n\n(I). Houseowners/Householders (H & H)\n\nThis class covers the common H & H policies inclusive of:\n\n-   Contents;\n-   Personal property;\n-   Arson; and\n-   Burglary.\n\nPublic liability normally attaching to these products are to be separated and included in Public and Product Liability class of business – item (XIII).\n\n(II). Commercial Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) other than insurance covering vehicles defined below under Domestic Motor Vehicle. It includes long and medium haul trucks, cranes and special vehicles and policies covering fleets.\n\n(III). Domestic Motor Vehicle\n\nMotor vehicle insurance (including third party property damage) covering private use motor vehicles including utilities and lorries, motor cycles, private caravans, box and boat trailers and other vehicles not normally covered by business or commercial policies.\n\n(IV). Travel\n\nInsurance against losses associated with travel including loss of baggage and personal effects, losses on flight cancellations and overseas medical costs.\n\n(V). Fire and Industrial Special Risks (ISR)","sortOrder":20},{"sectionNumber":"Fire","sectionType":"section","heading":"Fire","content":"##### Fire\n\nIncludes all policies normally classified as 'Fire' and includes:\n\n-   sprinkler leakage;\n-   subsidence;\n-   windstorm;\n-   hailstone;\n-   crop;\n-   arson; and\n-   loss of profits and any extraneous risk normally covered under fire policies, e.g. flood.","sortOrder":21},{"sectionNumber":"ISR","sectionType":"section","heading":"ISR","content":"##### ISR\n\nStandard policy wordings exist for this type of policy. All policies which contain such standard wordings or where the wording is substantially similar are to be classified as ISR.\n\n(VI). Marine\n\nIncludes Marine Hull (including pleasure craft), Marine Cargo (including sea and inland transit insurance).\n\n(VII). Aviation\n\nAviation (including aircraft hull and aircraft liability).\n\n(VIII). Mortgage\n\nInsurance against losses arising from the failure of debtors to meet financial obligations to creditors or under which payment of debts is guaranteed. It includes lease guarantee.\n\n(IX). Consumer Credit (CCI)\n\nInsurance to protect a consumer's ability to meet the loan repayments on personal loans and credit card finance in the event of death or loss of income due to injury, illness or unemployment.\n\n(X). Other Accident\n\nIncludes the following types of insurance:\n\n-   Miscellaneous accident (involving cash in transit, theft, loss of money);\n-   All risks (baggage, sporting equipment, guns);\n-   Engineering when not part of ISR or Fire policy;\n-   Plate glass when not part of packaged policy (e.g. houseowners /householders);\n-   Guarantee (Insurance Bonds);\n-   Live Stock;\n-   Pluvius; and,\n-   Sickness and Accident (which provides stated benefits where the insured is killed or suffers loss of specific parts of the body or is prevented from carrying out the insured’s normal occupation. In addition, regular benefits may be paid over a short period of time (typically less than 3 years), noting that continuous disability policies are now considered to be Life Insurance Policies and should not be provided by general insurance companies).\n\n(XI). Other\n\nAll other insurance business not specifically mentioned elsewhere. It includes, for example:\n\n-   All guarantees (e.g. fidelity Guarantee)\n-   Trade Credit;\n-   Extended Warranty (includes insurance by a third party for a period in excess of the manufacturer's or seller’s normal warranty);\n-   Kidnap and Ransom; and\n-   Contingency.\n\n(XII). Compulsory Third Party Motor Vehicle (CTP)\n\nThis class consists only of CTP business.\n\n(XIII). Public and Product Liability\n\n-   Public Liability covers legal liability to the public in respect of bodily injury or property damage arising out of the operation of the insured's business. Product Liability includes policies that provide for compensation for loss and or injury caused by, or as a result of, the use of goods and also environmental clean-up caused by pollution spills where not covered by Fire and ISR policies.\n-   Also will include builders warranty insurance.\n-   Includes public liability attaching to houseowners/householders policies.\n\n(XIV). Professional Indemnity (PI)\n\nIncludes Directors' and Officers' liability insurance plus legal expense insurance. Cover for legal expenses is generally included in this type of policy.\n\n(XV). Employers' Liability (EL)\n\nIncludes:\n\n-   Workers' compensation;\n-   Seamen's compensation; and\n-   Domestic workers compensation.\n\n2. Inwards reinsurance\n\nInclude the aggregate value of all inwards reinsurance business in this line item.","sortOrder":22},{"sectionNumber":"Claims Expense — Each State and Territor","sectionType":"subdivision","heading":"Claims Expense — Each State and Territory","content":"#### Claims Expense – Each State and Territory\n\nReport claims expense Inside Australia according to where the risk is located.\n\nClaims expense for the purpose of this form is to be interpreted as the same meaning for claims expense as calculated and reported in GRF 310.2 Claims Expense and Reinsurance Recoveries.\n\nThis will reflect the claim payments made in the current year plus any movement in the value of the Outstanding Claims Provision (OCP) and any movement in the value of the Premiums Liabilities (PL) reported in GRF 300.0 Statement of Financial Position. The OCP and PL reported in GRF 300.0 Statement of Financial Position do not have to be equal to, but must not be less than the amounts required by GPS 310 Audit and Actuarial Reporting and Valuation and hence the amounts reported in the forms GRF 210.0 Outstanding Claims Provision \\- Insurance Risk Charge and GRF 210.1 Premium Liabilities \\- Insurance Risk Charge.\n\nWhere the insurer does not have insurance business outside of Australia (i.e. claims liabilities), the following should apply:\n\n-   the total claims expense amounts for all direct classes of business on this form should agree to the aggregate amount of claims expense recorded from Direct Business in GRF 310.2 Claims Expense and Reinsurance Recoveries; and\n-   the total claims expense amounts for Inwards reinsurance on this form should agree to the aggregate amount of claims expense recorded from Reinsurance in GRF 310.2 Claims Expense and Reinsurance Recoveries.","sortOrder":23}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1633},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope as a data collection instrument for geographic claims expense reporting. It remains focused on the single purpose of collecting state/territory breakdowns of claims data for statistical purposes on behalf of the ABS, without expanding into broader prudential requirements or supervisory interventions."},"complexity_factors":["Extensive cross-referencing to other APRA forms (GRF 310.2, GRF 300.0, GRF 210.0, GRF 210.1, GPS 310) requiring reconciliation between multiple reporting standards","15 detailed insurance business classifications with specific inclusions/exclusions (e.g., separating public liability from householder policies, defining Industrial Special Risks)","Technical insurance accounting concepts (Outstanding Claims Provision, Premiums Liabilities, Inwards reinsurance) requiring actuarial understanding","Dual submission pathways (electronic vs paper) with different authentication requirements (digital certificates vs physical signatures)","Conditional logic for outsourced reporting through agents requiring paper backup and separate authorization workflows","Exclusion of AASB 1023 accounting standard while requiring adherence to APRA-specific recognition and measurement bases"],"plain_english_summary":"This law requires general insurers operating in Australia (including foreign insurers with Australian branches, but not pure reinsurers) to report their claims expenses by state and territory across types of insurance. Insurers must file Form GRF 430.0—calculating claims as paid amounts plus changes in outstanding claims and unearned premium reserves—annually (or as requested) to APRA for sharing with the ABS. Submissions are electronic or signed paper, due within four months after year‑end; figures need not be audited."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The reporting standard, effective 1 January 2007, applies to all general insurers and foreign branches and replaces the prior reporting standard for earlier periods (para 2; para 15). It does not expand coverage beyond insurers/branch operations but clarifies submission, authorisation and classification rules. APRA retains discretion to alter frequency or make minor form/instruction changes (paras 6, 13)."},"complexity_factors":["Cross-references to multiple other APRA forms and reporting standards (GRF 310.2, GRF 300.0, GRF 210.0/210.1) which require reconciliation (Basis of preparation; Claims Expense section).","Multiple submission routes and signature/authorisation rules: electronic with digital certificates or signed paper, plus agent-handling requirements and retention/waiver options (paras 4, 10–12, 11).","APRA discretion to change reporting frequency for particular insurers and to grant extensions, adding supervision-based variability (para 6, 8).","Minor-form variation power for APRA to correct technical or instruction issues without substantive change, requiring notification (paras 13–14).","Detailed classification of insurance classes and measurement basis differences (do not follow AASB 1023; follow GRF 310.2 instructions), creating operational mapping work (Instruction Guide: Classes; Basis of preparation).","Exemption from audit for this form and transitional reporting requirement for periods before 1 January 2007, which affects historical comparability (Audit requirements; para 15)."],"plain_english_summary":"Mechanically, the standard requires general insurers (including foreign branches) to provide APRA with an annual state‑and‑territory breakdown of claims expense using Form GRF 430.0 (paras 1–3, 5, 7). APRA collects the data on behalf of the ABS to monitor the geographic source of claims; insurers must submit electronically or by signed paper, maintain internal authorisation processes, and may be required to report more or less frequently at APRA’s direction (paras 1, 4, 9–12, 6)."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-89-of-2006-reporting-standar/documents"}}