{"id":"F2023L00711","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 93 of 2023","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104432,"registerId":"commonwealth-F2023L00711-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n 2. The information reported to APRA under this Reporting Standard is used by APRA for the purpose of prudential supervision.","sortOrder":0},{"sectionNumber":"Application and commencement","sectionType":"division","heading":"Application and commencement","content":"### Application and commencement\n\n3. This Reporting Standard applies to the parent entity of a Level 2 insurance group as defined in Prudential Standard GPS 001 Definitions (GPS 001). This Reporting Standard applies for reporting periods ending on or after 1 July 2023.\n\n4. The parent entity of a Level 2 insurance group is required to ensure that each requirement in this Reporting Standard is complied with.","sortOrder":1},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information required\n\n5. The parent entity of a Level 2 insurance group must provide APRA with the information required by this Reporting Standard in respect of the Level 2 insurance group for each reporting period.","sortOrder":2},{"sectionNumber":"Method of submission","sectionType":"division","heading":"Method of submission","content":"### Method of submission\n\n 6. The information required by this Reporting Standard must be given to APRA:\n\n(a) in electronic format using an electronic method available on APRA’s website; or\n\n(b) by a method notified by APRA prior to submission.","sortOrder":3},{"sectionNumber":"Reporting periods and due dates","sectionType":"division","heading":"Reporting periods and due dates","content":"### Reporting periods and due dates\n\n 7. Subject to paragraph 8, the parent entity of a Level 2 insurance group must provide the information required by this Reporting Standard in respect of each financial year of the Level 2 insurance group.\n 8. If, having regard to the particular circumstances of a Level 2 insurance group, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7, APRA may, by notice in writing to the parent entity, change the reporting periods, or specify reporting periods, for the particular Level 2 insurance group.\n\n9. The information required by this Reporting Standard in respect of a Level 2 insurance group must be provided to APRA:\n\n(a) in the case of annual information provided in accordance with paragraph 7, within three months after the end of the reporting period to which the information relates; or\n\n(b) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.\n\n 10. APRA may, in writing, grant the parent entity of a Level 2 insurance group an extension of a due date in paragraph 9, in which case the new due date will be the date on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, the parent entity of a Level 2 insurance group is nonetheless required to submit the information required no later than the due date.","sortOrder":4},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n11. All information provided by the parent entity of a Level 2 insurance group under this Reporting Standard must be subject to systems, processes and controls developed by the Level 2 insurance group for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the parent entity of the Level 2 insurance group to ensure that an appropriate set of policies and procedures for the authorisation of information submitted to APRA is in place.\n\n12. Under Prudential Standard GPS 310 Audit and Related Matters (GPS 310), the Group Auditor of a Level 2 insurance group is not ordinarily required to provide a limited assurance review in relation to information provided by the parent entity of the Level 2 insurance group under this Reporting Standard.","sortOrder":5},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n 13. When an officer, or agent, of a parent entity of a Level 2 insurance group provides the information required by this Reporting Standard using an electronic format the officer, or agent, must digitally sign the relevant information using a digital certificate acceptable to APRA.\n 14. If the information required by this Reporting Standard is provided by an agent who submits the information on the parent entity of a Level 2 insurance group’s behalf, the parent entity of the Level 2 insurance group must:\n\n(a) obtain from the agent a copy of the completed information provided to APRA; and\n\n(b) retain the completed copy.\n\n 15. An officer, or agent, of the parent entity of a Level 2 insurance group who submits the information under this Reporting Standard for, or on behalf of, the parent entity of a Level 2 insurance group must be authorised by either:\n\n(a) the Principal Executive Officer of the parent entity of the Level 2 insurance group; or\n\n(b) the Chief Financial Officer of the parent entity of the Level 2 insurance group.","sortOrder":6},{"sectionNumber":"Variations","sectionType":"division","heading":"Variations","content":"### Variations\n\n 16. APRA may, by written notice to the parent entity of a Level 2 insurance group, vary the reporting requirements of this Reporting Standard in relation to that Level 2 insurance group.","sortOrder":7},{"sectionNumber":"Transition","sectionType":"division","heading":"Transition","content":"### Transition\n\n 17. A parent entity of a Level 2 insurance group must report under the old reporting standard in respect of a transitional reporting period. For these purposes:\n\nold reporting standard means the reporting standard revoked in the determination making this Reporting Standard; and\n\ntransitional reporting period means a reporting period under the old reporting standard:\n\n(a) which ended before 1 July 2023; and\n\n(b) in relation to which the parent entity of a Level 2 insurance group was required, under the old reporting standard, to report by a date on or after the date of revocation of the old reporting standard.\n\nNote: For the avoidance of doubt, if the parent entity of a Level 2 insurance group was required to report under an old reporting standard, and the reporting documents were due before the date of revocation of the old reporting standard, the parent entity of a Level 2 insurance group is still required to provide any overdue reporting documents in accordance with the old reporting standard.","sortOrder":8},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n 18. In this Reporting Standard:\n\n(a) unless the contrary intention appears, words and expressions have the meanings given to them in GPS 001; and\n\n (b) the following definitions are applicable:\n\nAppointed Auditor means an auditor appointed under paragraph 39(1)(a) of the Insurance Act;\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;\n\nChief Financial Officer means the chief financial officer of the parent entity of the Level 2 insurance group, by whatever name called;\n\nfinancial year means the financial year (within the meaning in the Corporations Act 2001) of the parent entity of the Level 2 insurance group;\n\ngeneral instruction guide refers to the general instruction guide set out in Attachment A of GRS 001;\n\ngeneral insurer means a general insurer authorised under the Insurance Act 1973;\n\nGroup Auditor has the meaning given in GPS 310;\n\nLevel 2 insurance group is defined in Attachment D of GPS 001;\n\nPrincipal Executive Officer means the principal executive officer of the parent entity of the Level 2 insurance group, by whatever name called, and whether or not he or she is a member of the governing board of the parent entity of the Level 2 insurance group;\n\nregulated institution is defined in GPS 001 and refers collectively to both insurers and Level 2 insurance groups; and\n\nreporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8.\n\n 19. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.\n 20. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":9},{"sectionNumber":"General instructions","sectionType":"part","heading":"General instructions","content":"Reporting Standard GRS 460.0.G\n\nReinsurance Assets by Counterparty (Level 2 Insurance Group)\n\n## General instructions\n\n### Reporting tables\n\nTables described in this reporting standard list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.\n\nAny specific combination of values in a table must not appear on more than one row in that table when reported.\n\nThese instructions must be read in conjunction with the general instruction guide.\n\n### Audit matters\n\nAs a result of Insurance (exemption) determination No. 1 of 2023, the Appointed Auditor of a general insurer is not required to audit, or provide a certificate in relation to, information provided by a general insurer under Reporting Standard GRS 460.0 Reinsurance Assets by Counterparty (GRS 460.0). Under Prudential Standard GPS 310 Audit and Related Matters (GPS 310), the Group Auditor of a Level 2 insurance group is not required to provide a limited assurance review in relation to information provided by the parent entity of a Level 2 insurance group under Reporting Standard GRS 460.0.G Reinsurance Assets by Counterparty (Level 2 Insurance Group) (GRS 460.0.G). APRA, however, may exercise its power under GPS 310 to require the Appointed Auditor or Group Auditor to undertake a special purpose review of the systems, processes and controls surrounding the completion of GRS 460.0 and GRS 460.0.G, or the data contained within GRS 460.0 and GRS 460.0.G.\n\n### International business\n\nA Level 2 insurance group may use a best endeavours basis to determine the identification of asset or counterparty exposures for international business. The best endeavours basis must use information held by entities within the Level 2 insurance group, or otherwise publicly available information, in a manner consistent with the group’s documented credit risk management policies.\n\nA Level 2 insurance group may use accounting records to derive values for reinsurance recoverables and expected reinsurance recoveries related data items for international business (subject to meeting Prudential Standard GPS 340 Insurance Liability Valuation (GPS 340) requirements and after removing regulatory receivables and payables).\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.\n\n### A\n\n| Amount of collateral / guarantee | The monetary amount of the collateral / guarantee, if applicable, that is support for reinsurance recoverables. |\n| ---------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| APRA counterparty grade | The counterparty grade of 1 to 7 in accordance with Prudential Standard GPS 001 Definitions (GPS 001). |\n| APRA counterparty grade after collateral / guarantee | The counterparty grade of the collateral / guarantee reported of grade 1 to 7 in accordance with GPS 001. If there is more than one type of collateral or guarantee, report the grade for the type that has the greatest monetary exposure. |\n\n### C\n\n| Central estimate of reinsurance recoverables | The reinsurance recoverables associated with the counterparty reported in name of counterparty (reinsurer). This amount will include the recoverables on incurred but not reported (IBNR) claims that are allocated to the counterparty. This amount must exclude the amounts reported in net reinsurance recoverable on paid claims overdue for more than 6 months - central estimate and reinsurance recoverable outstanding from second annual balance date after the event - central estimate for that counterparty. It is measured at central estimate level, in accordance with GPS 340. |\n| -------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Counterparty domicile | For a subsidiary, the domicile is where the counterparty is legally incorporated. For a branch, the domicile is where the counterparty (branch) is located. Where relevant, the counterparty domicile must be reported as stated on the country code list. |\n| Counterparty group name | The name of the group to which the counterparty to the reinsurance exposure belongs. Where relevant, the counterparty group name must be reported as stated on the reinsurer identifier list. |\n| Country code | This means the two-letter country code as assigned by the ISO 3166 Maintenance Agency to a country defined under the International Organization for Standardization’s International Standard ISO 3166. The ISO 3166 Maintenance agency maintains a free online database of country codes, available at https://www.iso.org/iso-3166-country-codes.html. |\n\n### E\n\n| Expected reinsurance recoveries | This is the amount due to an insurer, or to an entity that carries on international business within a Level 2 insurance group, from a reinsurer that arises from the recognition of premiums liabilities referred to in the GI Prudential Standards (including GPS 340). This is distinguished from reinsurance recoverables. The value of premiums ceded to reinsurers which are determined in accordance with GPS 340 and deferred in accordance with the pattern of reinsurance service received as per GPS 340. |\n| ------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n### G\n\n| Group domicile | The domicile where the group owning the counterparty is legally incorporated.. Where relevant, the group domicile must be reported as stated on the country code list. |\n| -------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n### I\n\n| Incurred but not reported (IBNR) | Represents the claims arising from incidents occurring prior to the close of the reporting period which are expected to be reported in subsequent reporting periods. |\n| -------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n### M\n\n| Major form of collateral / guarantee | The type of collateral / guarantee, if applicable, that is support for the reinsurance recoverables in accordance with Prudential Standard GPS 114 Capital Adequacy: Asset Risk Charge (GPS 114). Where there is more than one type of collateral or guarantee provided as support, report the type that has the greatest monetary exposure. Collateral / guarantee types can include (but are not limited to) trusts, letters of credit and financial guarantees. |\n| ------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n\n### N\n\n| Name of counterparty (reinsurer) | The legal name of the counterparty to the reinsurance exposure.. |\n| -------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate | The reinsurance recoverables on paid claims where:the recoverable has become a receivable (i.e. it is due and payable);the receivable is overdue for more than six months since a request for payment has been made to the reinsurer; andthere is no formal dispute between the insurer and the reinsurer in relation to that receivable.The categorisation is in accordance with GPS 114 and the central estimate level is in accordance with GPS 340. |\n\n### R\n\n| Reinsurance recoverable outstanding from second annual balance date after the event – central estimate | The reinsurance recoverables that are outstanding on and from the second balance date after the end of the financial year in which the event giving rise to the recoverables occurred regardless of whether the reinsurance recoverables are supported by collateral, guarantee or letter of credit. The amount reported should include IBNR. The categorisation is in accordance with GPS 114 and the central estimate level is in accordance with GPS 340. |\n| ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Reinsurer identifier | The unique identifier for the counterparty reported in the name of counterparty (reinsurer). Where relevant, the reinsurer identifier must be reported as stated on the reinsurer identifier list. |\n| Reinsurer identifier list | This is a list of reinsurers which includes the name of the counterparty (reinsurer), counterparty domicile, counterparty group name and group domicile. The list is located on APRA’s website. |\n\n### U\n\n| Unassigned Reinsurer Identifier | The identifier for the counterparty reported in name of counterparty (reinsurer) not listed on the reinsurer identifier list. This includes individual unassigned reinsurers, balancing item for individual reinsurers and Lloyd’s of London syndicates. |\n| ------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":10},{"sectionNumber":"Reporting tables","sectionType":"division","heading":"Reporting tables","content":"### Reporting tables\n\nTables described in this reporting standard list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.\n\nAny specific combination of values in a table must not appear on more than one row in that table when reported.\n\nThese instructions must be read in conjunction with the general instruction guide.","sortOrder":11},{"sectionNumber":"Audit matters","sectionType":"division","heading":"Audit matters","content":"### Audit matters\n\nAs a result of Insurance (exemption) determination No. 1 of 2023, the Appointed Auditor of a general insurer is not required to audit, or provide a certificate in relation to, information provided by a general insurer under Reporting Standard GRS 460.0 Reinsurance Assets by Counterparty (GRS 460.0). Under Prudential Standard GPS 310 Audit and Related Matters (GPS 310), the Group Auditor of a Level 2 insurance group is not required to provide a limited assurance review in relation to information provided by the parent entity of a Level 2 insurance group under Reporting Standard GRS 460.0.G Reinsurance Assets by Counterparty (Level 2 Insurance Group) (GRS 460.0.G). APRA, however, may exercise its power under GPS 310 to require the Appointed Auditor or Group Auditor to undertake a special purpose review of the systems, processes and controls surrounding the completion of GRS 460.0 and GRS 460.0.G, or the data contained within GRS 460.0 and GRS 460.0.G.","sortOrder":12},{"sectionNumber":"International business","sectionType":"division","heading":"International business","content":"### International business\n\nA Level 2 insurance group may use a best endeavours basis to determine the identification of asset or counterparty exposures for international business. The best endeavours basis must use information held by entities within the Level 2 insurance group, or otherwise publicly available information, in a manner consistent with the group’s documented credit risk management policies.\n\nA Level 2 insurance group may use accounting records to derive values for reinsurance recoverables and expected reinsurance recoveries related data items for international business (subject to meeting Prudential Standard GPS 340 Insurance Liability Valuation (GPS 340) requirements and after removing regulatory receivables and payables).","sortOrder":13},{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in these instructions.","sortOrder":14},{"sectionNumber":"A","sectionType":"division","heading":"A","content":"### A\n\n| Amount of collateral / guarantee | The monetary amount of the collateral / guarantee, if applicable, that is support for reinsurance recoverables. |\n| ---------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| APRA counterparty grade | The counterparty grade of 1 to 7 in accordance with Prudential Standard GPS 001 Definitions (GPS 001). |\n| APRA counterparty grade after collateral / guarantee | The counterparty grade of the collateral / guarantee reported of grade 1 to 7 in accordance with GPS 001. If there is more than one type of collateral or guarantee, report the grade for the type that has the greatest monetary exposure. |","sortOrder":15},{"sectionNumber":"C","sectionType":"division","heading":"C","content":"### C\n\n| Central estimate of reinsurance recoverables | The reinsurance recoverables associated with the counterparty reported in name of counterparty (reinsurer). This amount will include the recoverables on incurred but not reported (IBNR) claims that are allocated to the counterparty. This amount must exclude the amounts reported in net reinsurance recoverable on paid claims overdue for more than 6 months - central estimate and reinsurance recoverable outstanding from second annual balance date after the event - central estimate for that counterparty. It is measured at central estimate level, in accordance with GPS 340. |\n| -------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Counterparty domicile | For a subsidiary, the domicile is where the counterparty is legally incorporated. For a branch, the domicile is where the counterparty (branch) is located. Where relevant, the counterparty domicile must be reported as stated on the country code list. |\n| Counterparty group name | The name of the group to which the counterparty to the reinsurance exposure belongs. Where relevant, the counterparty group name must be reported as stated on the reinsurer identifier list. |\n| Country code | This means the two-letter country code as assigned by the ISO 3166 Maintenance Agency to a country defined under the International Organization for Standardization’s International Standard ISO 3166. The ISO 3166 Maintenance agency maintains a free online database of country codes, available at https://www.iso.org/iso-3166-country-codes.html. |","sortOrder":16},{"sectionNumber":"E","sectionType":"division","heading":"E","content":"### E\n\n| Expected reinsurance recoveries | This is the amount due to an insurer, or to an entity that carries on international business within a Level 2 insurance group, from a reinsurer that arises from the recognition of premiums liabilities referred to in the GI Prudential Standards (including GPS 340). This is distinguished from reinsurance recoverables. The value of premiums ceded to reinsurers which are determined in accordance with GPS 340 and deferred in accordance with the pattern of reinsurance service received as per GPS 340. |\n| ------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":17},{"sectionNumber":"G","sectionType":"division","heading":"G","content":"### G\n\n| Group domicile | The domicile where the group owning the counterparty is legally incorporated.. Where relevant, the group domicile must be reported as stated on the country code list. |\n| -------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":18},{"sectionNumber":"I","sectionType":"division","heading":"I","content":"### I\n\n| Incurred but not reported (IBNR) | Represents the claims arising from incidents occurring prior to the close of the reporting period which are expected to be reported in subsequent reporting periods. |\n| -------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":19},{"sectionNumber":"M","sectionType":"division","heading":"M","content":"### M\n\n| Major form of collateral / guarantee | The type of collateral / guarantee, if applicable, that is support for the reinsurance recoverables in accordance with Prudential Standard GPS 114 Capital Adequacy: Asset Risk Charge (GPS 114). Where there is more than one type of collateral or guarantee provided as support, report the type that has the greatest monetary exposure. Collateral / guarantee types can include (but are not limited to) trusts, letters of credit and financial guarantees. |\n| ------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":20},{"sectionNumber":"N","sectionType":"division","heading":"N","content":"### N\n\n| Name of counterparty (reinsurer) | The legal name of the counterparty to the reinsurance exposure.. |\n| -------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate | The reinsurance recoverables on paid claims where:the recoverable has become a receivable (i.e. it is due and payable);the receivable is overdue for more than six months since a request for payment has been made to the reinsurer; andthere is no formal dispute between the insurer and the reinsurer in relation to that receivable.The categorisation is in accordance with GPS 114 and the central estimate level is in accordance with GPS 340. |","sortOrder":21},{"sectionNumber":"R","sectionType":"division","heading":"R","content":"### R\n\n| Reinsurance recoverable outstanding from second annual balance date after the event – central estimate | The reinsurance recoverables that are outstanding on and from the second balance date after the end of the financial year in which the event giving rise to the recoverables occurred regardless of whether the reinsurance recoverables are supported by collateral, guarantee or letter of credit. The amount reported should include IBNR. The categorisation is in accordance with GPS 114 and the central estimate level is in accordance with GPS 340. |\n| ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Reinsurer identifier | The unique identifier for the counterparty reported in the name of counterparty (reinsurer). Where relevant, the reinsurer identifier must be reported as stated on the reinsurer identifier list. |\n| Reinsurer identifier list | This is a list of reinsurers which includes the name of the counterparty (reinsurer), counterparty domicile, counterparty group name and group domicile. The list is located on APRA’s website. |","sortOrder":22},{"sectionNumber":"U","sectionType":"division","heading":"U","content":"### U\n\n| Unassigned Reinsurer Identifier | The identifier for the counterparty reported in name of counterparty (reinsurer) not listed on the reinsurer identifier list. This includes individual unassigned reinsurers, balancing item for individual reinsurers and Lloyd’s of London syndicates. |\n| ------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":23},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"## Specific instructions\n\nReinsurance assets by counterparty\n\nGRS 460.0.G must be completed by all Level 2 insurance groups.\n\nLevel 2 insurance groups must complete Table 1 if name of counterparty (reinsurer) is on the reinsurer identifier list on APRA’s website.\n\nLevel 2 insurance groups must complete Table 2 if name of counterparty (reinsurer) is:\n\n not on the reinsurer identifier list;\n a Lloyd’s of London syndicate; or\n balancing item representing the remaining exposure to individual counterparties.\n\nFor the purposes of GRS 460.0.G, it is acceptable for a Level 2 insurance group to report less than 100 per cent of the Level 2 insurance group’s total exposure to individual reinsurance counterparties. However, at a minimum, the Level 2 insurance group must report exposures to individual reinsurance counterparties such that the aggregate of the amount reported represents at least 95 per cent of the sum of the Level 2 insurance group’s total central estimate of reinsurance recoverables (including net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate and reinsurance recoverable outstanding from second annual balance date after the event – central estimate) and expected reinsurance recoveries. The remaining exposure to individual counterparties can be aggregated and must be reported in Table 2 as a single data item.\n\nReporting Practice Guide GRPG 460 Reinsurance Counterparty Data Collection provides guidance to assist Level 2 insurance groups in completing GRS 460.0.G.","sortOrder":24},{"sectionNumber":"Table 1: Reinsurance assets by counterpa","sectionType":"division","heading":"Table 1: Reinsurance assets by counterparty — Reinsurer identifier list","content":"## Specific instructions\n\nReinsurance assets by counterparty\n\nGRS 460.0.G must be completed by all Level 2 insurance groups.\n\nLevel 2 insurance groups must complete Table 1 if name of counterparty (reinsurer) is on the reinsurer identifier list on APRA’s website.\n\nLevel 2 insurance groups must complete Table 2 if name of counterparty (reinsurer) is:\n\n not on the reinsurer identifier list;\n a Lloyd’s of London syndicate; or\n balancing item representing the remaining exposure to individual counterparties.\n\nFor the purposes of GRS 460.0.G, it is acceptable for a Level 2 insurance group to report less than 100 per cent of the Level 2 insurance group’s total exposure to individual reinsurance counterparties. However, at a minimum, the Level 2 insurance group must report exposures to individual reinsurance counterparties such that the aggregate of the amount reported represents at least 95 per cent of the sum of the Level 2 insurance group’s total central estimate of reinsurance recoverables (including net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate and reinsurance recoverable outstanding from second annual balance date after the event – central estimate) and expected reinsurance recoveries. The remaining exposure to individual counterparties can be aggregated and must be reported in Table 2 as a single data item.\n\nReporting Practice Guide GRPG 460 Reinsurance Counterparty Data Collection provides guidance to assist Level 2 insurance groups in completing GRS 460.0.G.\n\n### Table 1: Reinsurance assets by counterparty – Reinsurer identifier list\n\n### Reporting basis\n\nReport balances for column 6 amount of collateral / guarantee and column 10 central estimate of reinsurance recoverables to column 13 expected reinsurance recoveries, as at the end of the financial year.\n\nReport information for each reporting period on a Level 2 insurance group basis.\n\n### Units of measurement\n\nReport values in whole Australian dollars (AUD).\n\nConvert amounts denominated in foreign currency to AUD in accordance with the relevant accounting standard.\n\n| | Name | Valid values | Description |\n| --- | ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------ |\n| 1 | Reinsurer Identifier | Reinsurer identifier as stated in the reinsurer identifier list | Report the reinsurer identifier as stated on the reinsurer identifier list on APRA’s website. |\n| 2 | Name Of Counterparty (Reinsurer) | Blank | Leave this column blank. |\n| 3 | Counterparty Group Name | Blank | Leave this column blank. |\n| 4 | APRA Counterparty Grade |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade. |\n| 5 | Major Form Of Collateral / Guarantee | Free text | Report the major form of collateral / guarantee. |\n| 6 | Amount Of Collateral / Guarantee | Whole dollars | Report the amount of collateral / guarantee. |\n| 7 | APRA Counterparty Grade After Collateral / Guarantee |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade after collateral / guarantee. |\n| 8 | Counterparty Domicile | Blank | Leave this column blank |\n| 9 | Group Domicile | Blank | Leave this column blank. |\n| 10 | Central Estimate Of Reinsurance Recoverables | Whole dollars | Report the central estimate of reinsurance recoverables. |\n| 11 | Net Reinsurance Recoverable On Paid Claims Overdue For More Than 6 Months – Central Estimate | Whole dollars | Report the net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate. |\n| 12 | Reinsurance Recoverable Outstanding From Second Annual Balance Date After The Event – Central Estimate | Whole dollars | Report the reinsurance recoverable outstanding from second annual balance date after the event – central estimate. |\n| 13 | Expected Reinsurance Recoveries | Whole dollars | Report the expected reinsurance recoveries. |\n\n \n\n### Table 2: Reinsurance assets by counterparty – Unassigned\n\n### Reporting basis\n\nReport balances for column 6 amount of collateral / guarantee and column 10 central estimate of reinsurance recoverables to column 13 expected reinsurance recoveries, as at the end of the financial year.\n\nReport information for each reporting period on a Level 2 insurance group basis.\n\n### Units of measurement\n\nReport values in whole Australian dollars (AUD).\n\nConvert amounts denominated in foreign currency to AUD in accordance with the relevant accounting standard.\n\n| | Name | Valid values | Description |\n| --- | ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| 1 | Unassigned Reinsurer Identifier | Unassigned, balancing item or LLO | Report unassigned if the counterparty does not appear on the reinsurer identifier list.Report balancing item for the item that reconciles to 100 percent of the Level 2 insurance group’s total exposure to individual reinsurance counterparties. Balancing item should represent no more than 5 per cent of the sum of the Level 2 insurance group’s total central estimate of reinsurance recoverables.Report LLO for Lloyd’s of London syndicates. |\n| 2 | Name Of Counterparty (Reinsurer) | Free text | If the unassigned reinsurer identifier is reported as unassigned, report the Name of counterparty (reinsurer).If the unassigned reinsurer identifier is reported as balancing item, report this item as all other counterparties.If the unassigned reinsurer identifier is reported as LLO, report this item as Lloyds XXXX, where XXXX is the unique syndicate number. |\n| 3 | Counterparty Group Name | Free text | If the unassigned reinsurer identifier is reported as unassigned, report the counterparty group name.If the unassigned reinsurer identifier is reported as LLO, report the counterparty group name as LLOYDS.If it does not belong to a group, leave blank. |\n| 4 | APRA Counterparty Grade |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade.Use not applicable for reporting the counterparty grade for the all other counterparties balancing item. |\n| 5 | Major Form Of Collateral / Guarantee | Free text | Report the major form of collateral / guarantee. |\n| 6 | Amount Of Collateral / Guarantee | Whole dollars | Report the amount of collateral / guarantee. |\n| 7 | APRA Counterparty Grade After Collateral / Guarantee |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade after collateral / guarantee.Use not applicable for reporting the counterparty grade for the all other counterparties balancing item. |\n| 8 | Counterparty Domicile | Applicable country code | If the unassigned reinsurer identifier is reported as unassigned, report the counterparty domicile.If the unassigned reinsurer identifier is reported as LLO, report the counterparty domicile as GB. |\n| 9 | Group Domicile | Applicable country code | If the unassigned reinsurer identifier is reported as unassigned, report the group domicile.If the unassigned reinsurer identifier is reported as LLO report the group domicile as GB. |\n| 10 | Central Estimate Of Reinsurance Recoverables | Whole dollars | Report the central estimate of reinsurance recoverables. |\n| 11 | Net Reinsurance Recoverable On Paid Claims Overdue For More Than 6 Months – Central Estimate | Whole dollars | Report the net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate. |\n| 12 | Reinsurance Recoverable Outstanding From Second Annual Balance Date After The Event – Central Estimate | Whole dollars | Report the reinsurance recoverable outstanding from second annual balance date after the event – central estimate. |\n| 13 | Expected Reinsurance Recoveries | Whole dollars | Report the expected reinsurance recoveries. |","sortOrder":25},{"sectionNumber":"Reporting basis","sectionType":"division","heading":"Reporting basis","content":"### Reporting basis\n\nReport balances for column 6 amount of collateral / guarantee and column 10 central estimate of reinsurance recoverables to column 13 expected reinsurance recoveries, as at the end of the financial year.\n\nReport information for each reporting period on a Level 2 insurance group basis.","sortOrder":26},{"sectionNumber":"Units of measurement","sectionType":"division","heading":"Units of measurement","content":"### Units of measurement\n\nReport values in whole Australian dollars (AUD).\n\nConvert amounts denominated in foreign currency to AUD in accordance with the relevant accounting standard.\n\n| | Name | Valid values | Description |\n| --- | ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------ |\n| 1 | Reinsurer Identifier | Reinsurer identifier as stated in the reinsurer identifier list | Report the reinsurer identifier as stated on the reinsurer identifier list on APRA’s website. |\n| 2 | Name Of Counterparty (Reinsurer) | Blank | Leave this column blank. |\n| 3 | Counterparty Group Name | Blank | Leave this column blank. |\n| 4 | APRA Counterparty Grade |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade. |\n| 5 | Major Form Of Collateral / Guarantee | Free text | Report the major form of collateral / guarantee. |\n| 6 | Amount Of Collateral / Guarantee | Whole dollars | Report the amount of collateral / guarantee. |\n| 7 | APRA Counterparty Grade After Collateral / Guarantee |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade after collateral / guarantee. |\n| 8 | Counterparty Domicile | Blank | Leave this column blank |\n| 9 | Group Domicile | Blank | Leave this column blank. |\n| 10 | Central Estimate Of Reinsurance Recoverables | Whole dollars | Report the central estimate of reinsurance recoverables. |\n| 11 | Net Reinsurance Recoverable On Paid Claims Overdue For More Than 6 Months – Central Estimate | Whole dollars | Report the net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate. |\n| 12 | Reinsurance Recoverable Outstanding From Second Annual Balance Date After The Event – Central Estimate | Whole dollars | Report the reinsurance recoverable outstanding from second annual balance date after the event – central estimate. |\n| 13 | Expected Reinsurance Recoveries | Whole dollars | Report the expected reinsurance recoveries. |","sortOrder":27},{"sectionNumber":"Table 2: Reinsurance assets by counterpa","sectionType":"division","heading":"Table 2: Reinsurance assets by counterparty — Unassigned","content":"## Specific instructions\n\nReinsurance assets by counterparty\n\nGRS 460.0.G must be completed by all Level 2 insurance groups.\n\nLevel 2 insurance groups must complete Table 1 if name of counterparty (reinsurer) is on the reinsurer identifier list on APRA’s website.\n\nLevel 2 insurance groups must complete Table 2 if name of counterparty (reinsurer) is:\n\n not on the reinsurer identifier list;\n a Lloyd’s of London syndicate; or\n balancing item representing the remaining exposure to individual counterparties.\n\nFor the purposes of GRS 460.0.G, it is acceptable for a Level 2 insurance group to report less than 100 per cent of the Level 2 insurance group’s total exposure to individual reinsurance counterparties. However, at a minimum, the Level 2 insurance group must report exposures to individual reinsurance counterparties such that the aggregate of the amount reported represents at least 95 per cent of the sum of the Level 2 insurance group’s total central estimate of reinsurance recoverables (including net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate and reinsurance recoverable outstanding from second annual balance date after the event – central estimate) and expected reinsurance recoveries. The remaining exposure to individual counterparties can be aggregated and must be reported in Table 2 as a single data item.\n\nReporting Practice Guide GRPG 460 Reinsurance Counterparty Data Collection provides guidance to assist Level 2 insurance groups in completing GRS 460.0.G.\n\n### Table 1: Reinsurance assets by counterparty – Reinsurer identifier list\n\n### Reporting basis\n\nReport balances for column 6 amount of collateral / guarantee and column 10 central estimate of reinsurance recoverables to column 13 expected reinsurance recoveries, as at the end of the financial year.\n\nReport information for each reporting period on a Level 2 insurance group basis.\n\n### Units of measurement\n\nReport values in whole Australian dollars (AUD).\n\nConvert amounts denominated in foreign currency to AUD in accordance with the relevant accounting standard.\n\n| | Name | Valid values | Description |\n| --- | ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------ |\n| 1 | Reinsurer Identifier | Reinsurer identifier as stated in the reinsurer identifier list | Report the reinsurer identifier as stated on the reinsurer identifier list on APRA’s website. |\n| 2 | Name Of Counterparty (Reinsurer) | Blank | Leave this column blank. |\n| 3 | Counterparty Group Name | Blank | Leave this column blank. |\n| 4 | APRA Counterparty Grade |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade. |\n| 5 | Major Form Of Collateral / Guarantee | Free text | Report the major form of collateral / guarantee. |\n| 6 | Amount Of Collateral / Guarantee | Whole dollars | Report the amount of collateral / guarantee. |\n| 7 | APRA Counterparty Grade After Collateral / Guarantee |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade after collateral / guarantee. |\n| 8 | Counterparty Domicile | Blank | Leave this column blank |\n| 9 | Group Domicile | Blank | Leave this column blank. |\n| 10 | Central Estimate Of Reinsurance Recoverables | Whole dollars | Report the central estimate of reinsurance recoverables. |\n| 11 | Net Reinsurance Recoverable On Paid Claims Overdue For More Than 6 Months – Central Estimate | Whole dollars | Report the net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate. |\n| 12 | Reinsurance Recoverable Outstanding From Second Annual Balance Date After The Event – Central Estimate | Whole dollars | Report the reinsurance recoverable outstanding from second annual balance date after the event – central estimate. |\n| 13 | Expected Reinsurance Recoveries | Whole dollars | Report the expected reinsurance recoveries. |\n\n \n\n### Table 2: Reinsurance assets by counterparty – Unassigned\n\n### Reporting basis\n\nReport balances for column 6 amount of collateral / guarantee and column 10 central estimate of reinsurance recoverables to column 13 expected reinsurance recoveries, as at the end of the financial year.\n\nReport information for each reporting period on a Level 2 insurance group basis.\n\n### Units of measurement\n\nReport values in whole Australian dollars (AUD).\n\nConvert amounts denominated in foreign currency to AUD in accordance with the relevant accounting standard.\n\n| | Name | Valid values | Description |\n| --- | ------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| 1 | Unassigned Reinsurer Identifier | Unassigned, balancing item or LLO | Report unassigned if the counterparty does not appear on the reinsurer identifier list.Report balancing item for the item that reconciles to 100 percent of the Level 2 insurance group’s total exposure to individual reinsurance counterparties. Balancing item should represent no more than 5 per cent of the sum of the Level 2 insurance group’s total central estimate of reinsurance recoverables.Report LLO for Lloyd’s of London syndicates. |\n| 2 | Name Of Counterparty (Reinsurer) | Free text | If the unassigned reinsurer identifier is reported as unassigned, report the Name of counterparty (reinsurer).If the unassigned reinsurer identifier is reported as balancing item, report this item as all other counterparties.If the unassigned reinsurer identifier is reported as LLO, report this item as Lloyds XXXX, where XXXX is the unique syndicate number. |\n| 3 | Counterparty Group Name | Free text | If the unassigned reinsurer identifier is reported as unassigned, report the counterparty group name.If the unassigned reinsurer identifier is reported as LLO, report the counterparty group name as LLOYDS.If it does not belong to a group, leave blank. |\n| 4 | APRA Counterparty Grade |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade.Use not applicable for reporting the counterparty grade for the all other counterparties balancing item. |\n| 5 | Major Form Of Collateral / Guarantee | Free text | Report the major form of collateral / guarantee. |\n| 6 | Amount Of Collateral / Guarantee | Whole dollars | Report the amount of collateral / guarantee. |\n| 7 | APRA Counterparty Grade After Collateral / Guarantee |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not applicable | Report the APRA counterparty grade after collateral / guarantee.Use not applicable for reporting the counterparty grade for the all other counterparties balancing item. |\n| 8 | Counterparty Domicile | Applicable country code | If the unassigned reinsurer identifier is reported as unassigned, report the counterparty domicile.If the unassigned reinsurer identifier is reported as LLO, report the counterparty domicile as GB. |\n| 9 | Group Domicile | Applicable country code | If the unassigned reinsurer identifier is reported as unassigned, report the group domicile.If the unassigned reinsurer identifier is reported as LLO report the group domicile as GB. |\n| 10 | Central Estimate Of Reinsurance Recoverables | Whole dollars | Report the central estimate of reinsurance recoverables. |\n| 11 | Net Reinsurance Recoverable On Paid Claims Overdue For More Than 6 Months – Central Estimate | Whole dollars | Report the net reinsurance recoverable on paid claims overdue for more than 6 months – central estimate. |\n| 12 | Reinsurance Recoverable Outstanding From Second Annual Balance Date After The Event – Central Estimate | Whole dollars | Report the reinsurance recoverable outstanding from second annual balance date after the event – central estimate. |\n| 13 | Expected Reinsurance Recoveries | Whole dollars | Report the expected reinsurance recoveries. |","sortOrder":28}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Reporting Standard applies to parent entities of Level 2 insurance groups and mandates reinsurance-asset-by-counterparty reporting, replacing an earlier reporting standard for transitional reporting periods. The instrument does not expressly broaden or narrow the class of entities in scope; it updates reporting mechanics, governance, submission format and transitional arrangements (ss.3,5,17)."},"complexity_factors":["Narrow but technical data set: multiple reporting tables with 13 fields each and detailed field-level rules (Table 1 & Table 2 — Specific instructions).","Cross-references to other prudential and accounting standards (GPS 001, GPS 114, GPS 310, GPS 340 and accounting standards) that determine meanings and measurement (Interpretation; Definitions).","APRA discretion to vary reporting frequency and to vary content by written notice (s.8, s.16) increases case-by-case compliance complexity.","Quality-control and governance requirements assign responsibility to the board and senior management and require documented systems, processes and controls (s.11).","Authorisation and record-keeping: digital certificate signing, officer/CFO/PEO authorisations and retention of agent submissions (ss.13–15).","Audit carve-outs and conditional review power: Group/Appointed Auditors not ordinarily required to provide limited assurance but APRA may require special-purpose reviews under GPS 310 (s.12; Audit matters).","Aggregation rule and 95% exposure threshold: allows less-than-100% counterparty-level reporting but requires a balancing item and limits it to no more than 5% (Specific instructions).","Transitional arrangements requiring parallel reporting under the revoked standard for some periods add record-keeping and timing complexity (s.17).","International business rules permit ‘best endeavours’ identification and use of accounting records subject to GPS 340, introducing judgement and potential reconciliation work (International business).","Operational requirements for electronic submission and currency conversion to AUD impose practical system and data-mapping tasks (s.6; Units of measurement)."],"plain_english_summary":"Requires the parent entity of a Level 2 insurance group to submit detailed electronic data on reinsurance assets by counterparty to APRA (including specified tables, units and a 95% coverage threshold). APRA says the data is used for prudential supervision (s.2). The instrument sets annual reporting with APRA discretion to change frequency, requires board-approved internal controls and digital signing of submissions, and contains transitional rules for reports due under the revoked standard (ss.3,7–9,11,13–15,17)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This appears to be a standard technical reporting determination that fits within its original intended scope. It updates reporting requirements for reinsurance assets (replacing a previous standard) without expanding into new regulatory areas. The 95% threshold and two-table structure represent refinements to data collection methodology rather than scope creep."},"complexity_factors":["Extensive cross-referencing to other prudential standards (GPS 001, GPS 310, GPS 114, GPS 340) – requires knowledge of external frameworks","Nested conditional logic for reporting (e.g., 'if unassigned reinsurer identifier is reported as LLO, report counterparty domicile as GB')","Dual-table structure with different rules for 'assigned' vs 'unassigned' reinsurers","Specific 95% coverage threshold with balancing item mechanics","Multiple defined terms (18 definitions in interpretation section) including technical insurance concepts like IBNR (Incurred But Not Reported)","Transition provisions dealing with overlapping old and new reporting standards","Conditional formatting requirements (some columns left blank depending on which table is used)","International business exceptions allowing 'best endeavours' basis for certain data"],"plain_english_summary":"This APRA reporting standard requires Level 2 insurance groups (via the parent entity) to submit detailed data on expected recoveries from reinsurers—who they are, risk grading, collateral and amounts (including overdue and future recoveries). Reports are annual (within three months of year‑end) with at least 95% of exposure reported individually. APRA uses the data for prudential supervision to detect concentration and counterparty risk that could threaten group stability."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-93-of-2023/documents"}}