Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
Table 3: Related party payments and servTable 3: Related party payments and services
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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. |