Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
Reported exposuresReported exposures
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Reported exposures
All equity investments in subsidiaries, associates and joint ventures reported on the reporting party’s balance sheet should be reported in Table 1.
The following columns must be reported regardless of whether the investment is subject to the regulatory adjustments relating to goodwill, intangibles and regulatory capital requirement:
- Private health insurer fund type
- Private health insurer fund name
- Registered business name
- Australian Company Number (ACN)
- Australian Business Number (ABN)
- Australian Registered Body Number (ARBN)
- Related party type
- Nature of business description
- Country of incorporation
- Ownership percentage of related party
- Value of investment net of goodwill and other intangibles
- Total assets - related party’s own balance sheet
However, the following columns are not to be reported for investments not subject to regulatory adjustments for goodwill, intangibles and regulatory capital requirement:
- Goodwill - related party’s own balance sheet
- Other intangibles - related party’s own balance sheet
- Total accumulated amortisation and impairment of intangible assets and goodwill - related party’s own balance sheet
- Nature of regulatory capital requirement for related party
- Regulatory capital requirement for related party