CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 104 of 2023
Units of measurementUnits of measurement
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Units of measurement
Report values in whole Australian dollars (no decimal places).
| 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 type. This is in the event an insurer has multiple health benefits funds.In the event an insurer has only one health benefits fund, its name should be the same as the insurer.For the general fund, report the same name as the insurer. |
| 3 | Items Subject To Asset Risk Charge Type | Accounting assets subject to stress:Cash and cash equivalentsCurrent tax assetsInterest rate investments (direct)Equities (direct)Property (direct)Loans (direct)Indirect investmentsDeferred tax assetsDerivatives (assets)Investments in related entities (associates, joint ventures, subsidiaries)Other assets subject to Asset Risk ChargeAccounting liabilities subject to stress:Deferred tax liabilitiesDerivatives (liabilities)Other liabilities subject to Asset Risk ChargeHPS 340 Insurance liabilities subject to stress:HPS 340 outstanding claims liabilitiesHPS 340 premium liabilitiesHPS 340 risk equalisation transfersHPS 340 other insurance liabilitiesHPS 340 deferred claims liabilityCapital regulatory receivable adjustments subject to stress:Premiums receivableNon-reinsurance recoveries receivableOther accounts receivable on insurance contracts issuedCapital regulatory payable adjustments subject to stress:Claims payableAmounts payable on reinsurance contracts heldOther accounts payable on insurance contracts issuedHPS 340 reinsurance assets subject to default stress:Reinsurance recoverables on outstanding claimsAmounts receivable on reinsurance contracts heldExpected reinsurance recoveriesOther reinsurance assetsOff balance sheet exposures subject to stress:Off-balance sheet exposures | Report the items subject to Asset Risk Charge type.Items categorised under accounting assets subject to stress must exclude the following items from the AASB 17 balance sheet:Insurance contract assets; andReinsurance contract assets.Items categorised under accounting liabilities subject to stress must exclude the following items from the AASB 17 balance sheet:Insurance contract liabilities; andReinsurance contract liabilities. |
| 4 | Adjusted Pre-Stress Amount | Whole dollars |