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Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023.
Report information related to each health benefits fund and the general fund of the private health insurer.
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:
However, the following columns are not to be reported for investments not subject to regulatory adjustments for goodwill, intangibles and regulatory capital requirement:
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. |
| 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 does not have an ACN but it has an ABN or an ARBN, report the ABN or ARBN. Input the number without spaces. |
| 5 | Related Party Type | SubsidiaryJoint ventureAssociate | 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. Report the country in which the subsidiary, joint venture or associate is incorporated. |
| 8 | Ownership Percentage Of Related Party | Percentage | Report the ownership percentage of related party of the investment. Report this as a decimal, e.g. report 2% as 0.02. |
| 9 | Value Of Investment Net Of Goodwill And Other Intangibles | Whole dollars | Report the value of investment net of goodwill and other intangibles on the balance sheet of the reporting party related to the related party. |
| 10 | Total Assets - Related Party’s Own Balance Sheet | Whole dollars | Report total assets - related party’s own balance sheet of the subsidiary, joint venture or associate assets as reported on its own balance sheet. |
| 11 | Goodwill - Related Party’s Own Balance Sheet | Whole dollars | Report the goodwill - related party’s own balance sheet of the subsidiary, joint venture or associate assets as reported on its own balance sheet. |
| 12 | Other Intangibles - Related Party’s Own Balance Sheet | Whole dollars | Report other intangibles - related party’s own balance sheet of the subsidiary, joint venture or associate assets as reported on its own balance sheet. |
| 13 | Total Accumulated Amortisation And Impairment Of Intangible Assets And Goodwill - Related Party’s Own Balance Sheet | Whole dollars | Report total accumulated amortisation and impairment of intangible assets and goodwill - related party’s own balance sheet of the subsidiary, joint venture or associate assets as reported on its own balance sheet. |
| 14 | Adjustment For Goodwill / Other Intangibles - Related Party’s Own Balance Sheet | Derived calculation | The adjustment for goodwill / other intangibles - related party’s own balance sheet is calculated automatically. |
| 15 | Nature Of Regulatory Capital Requirement For Related Party | Prescribed capital amountPrescribed capital amount equivalentComparable regulatory capital requirementNo regulatory capital requirementNot applicable | Report the nature of regulatory capital requirement for related party. |
| 16 | Regulatory Capital Requirement For Related Party | Whole dollars | Report, where applicable, the regulatory capital requirement for related party that is any subsidiary, joint venture or associate.Where such capital requirements do not exist, this item should be reported as zero. |
| 17 | Adjustment For Regulatory Capital Requirement - Related Party | Derived calculation | This adjustment for regulatory capital requirement - related party is calculated automatically for any investment in subsidiaries, joint ventures and associates that are subject to regulatory capital requirements, as per Attachment B of Prudential Standard HPS 112 Capital Adequacy: Measurement of Capital. |
Report any other related party exposures (both on and off-balance sheet), which are not equity investments in subsidiaries, associates and joint ventures reported on the reporting party’s balance sheet (reported in Table 1), related to each health benefits fund and the general fund of the private health insurer.
Exposures to the same related party across multiple types of exposures should be reported on separate lines.
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. |
| 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. |
Report related party transactions for each health benefits fund and the general fund of the private health insurer.
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 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. |