Minor alterations to forms and instructions

12. APRA may make minor variations to:

(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

(b) the instructions, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

13. If APRA makes such a variation it must notify general insurers in writing.

Transitional

14. If a reporting period of an insurer ended on 30 June 2005, or ends after that date, the insurer must report under this reporting standard in respect of that reporting period.

Interpretation

15. In this reporting standard:

authorised reinsurer means an insurer whose business consists only of undertaking liability by way of reinsurance;

approved auditor means an auditor who has been approved by APRA under section 40 of the Insurance Act;

foreign insurer means a foreign general insurer within the meaning of the Insurance Act;

Note: A reference to a ‘branch’ or ‘branch operation’ is a reference to the Australian operations of a foreign insurer.

Insurance Act means the Insurance Act 1973;

insurer means a general insurer within the meaning of the Insurance Act;

Note: In the forms and instructions, a reference to an ‘authorised insurer’, ‘authorised insurance entity’ or ‘licensed insurer’ is a reference to an insurer.