Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
Units of measurementUnits of measurement
Start here
Get a plain-English read of Units of measurement
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023.
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.
Section Units of measurement - Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023 - Units of measurement | Zoe
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.
Table 2: Related Party Exposures – Other
Reporting basis
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.
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.
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.
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.
Table 3: Related party payments and services
Reporting basis
Report related party transactions for each health benefits fund and the general fund of the private health insurer.
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 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.