Division Table 1: Related Party Exposures - Inves - Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023 - Table 1: Related Party Exposures - Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

Table 1: Related Party Exposures - InvesTable 1: Related Party Exposures - Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

Start here

Get a plain-English read of Table 1: Related Party Exposures - Inves

Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023.

Specific Instructions

Table 1: Related Party Exposures - Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

Reporting basis

Report information related to each health benefits fund and the general fund of the private health insurer.

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

Units of measurement

Unless otherwise stated, report the values in this table in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the private health insurer fund name. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the private health insurer fund name. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Registered Business Name	Free text	Report the registered business name of the subsidiary, associate or joint venture of the private health insurer.
4	Related Party ACN, ABN or ARBN	9 digit valid ACN, 11 digit valid ABN or 9 digit valid ARBN	Report the ACN, ABN or ARBN of the reported subsidiary, associate or joint venture.In cases where an entity doesn’t have an ACN but it has an ABN or an ARBN, report the ABN or ARBN and leave this column blank.Input the number without spaces.
5	Related Party Type	ParentSubsidiaryAssociateJoint ventureOther related parties	Report the appropriate related party type.
6	Nature Of Business Description	Free text	Report the nature of business description for the main business types conducted by the subsidiary, joint venture or associate.
7	Country Of Incorporation	Applicable country code	Report the country code of the country of incorporation of the subsidiary, joint venture or associate.
8	Exposure Type	Cash and cash equivalentsInterest rate investments (direct)Equities (direct)Property (direct)Loans (direct)Indirect investmentsDerivatives (assets)Other investments (direct)ReceivablesReinsurance assetsOther assetsCreditors and accrualsBorrowingDerivatives (liabilities)Other liabilitiesOff-balance sheet assetsOff-balance sheet liabilities	Report the appropriate exposure type.Report assets as positive values and liabilities as negative values.
9	Fair Value Amount Of Exposure	Whole dollars	Report the fair value amount of exposure.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Registered Business Name	Free text	Report the registered business name of the subsidiary, associate or joint venture of the private health insurer.
4	Related Party ACN, ABN or ARBN	9 digit valid ACN, 11 digit valid ABN or 9 digit valid ARBN	Report the ACN, ABN or ARBN of the reported subsidiary, associate or joint venture.In cases where an entity doesn’t have an ACN but it has an ABN or an ARBN, report the ABN or ARBN and leave this column blank.Input the number without spaces.
5	Related Party Type	ParentSubsidiaryJoint ventureAssociateOther related parties	Report the appropriate related party type.
6	Nature Of Transaction Description	Free text	Report the payments and services nature of transaction description.
7	Transaction Amount	Whole dollars	Report the payments and services transaction amount.Payments and services from related parties should be recorded as a positive value, and payments and services to related parties should be recorded as a negative value.

Table 1: Related Party Exposures - InvesTable 1: Related Party Exposures - Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

Get a plain-English read of Table 1: Related Party Exposures - Inves

Specific Instructions

Table 1: Related Party Exposures - Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

Reporting basis

Reported exposures

Units of measurement

Table 2: Related Party Exposures – Other

Reporting basis

Units of measurement

Table 3: Related party payments and services

Reporting basis

Units of measurement