Division APRA product groups - Financial Sector (Collection of Data) (reporting standard) determination No. 108 of 2023 - APRA product groups | Zoe

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Division APRA product groups - Financial Sector (Collection of Data) (reporting standard) determination No. 108 of 2023 - APRA product groups | Zoe

APRA product groups

The terms Health benefits fund (HBF) and general fund (GF) have the meaning given to them in Prudential Standard HPS 001 Definitions.

Column 1	Report the amount for the health benefits fund (HBF).
Column 2	Report the amount for the general fund (GF).Report nil amounts if the private health insurer (PHI) does not have a GF.
Column 3	Column 3 Private Health Insurer (PHI), is a derived column and is calculated as the sum of column 1 and column 2.

Assets

Total cash and cash equivalents

Item 1	Item 1, total cash and cash equivalents is a derived item calculated as the sum of item 1.1 and item 1.2.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.1	Report cash.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.2	Report cash equivalents.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.

Total receivables

Item 2	Item 2, total receivables, is a derived item calculated as the sum of items 2.1 to 2.3 inclusive.Report this item in accordance with AASB 101.54 (h) Disclosure and AASB 101.78 (b) Disclosure.
Item 2.1	Report accrued income receivable.Report this item in accordance with AASB 101.78 (b) Common practice.
Item 2.2	Report prepayments.Report this item in accordance with AASB 101.78 (b) Example.
Item 2.3	Report other receivables.Report this item in accordance with AASB 101.78 (b) Example. Lessors report finance lease receivables at this item.

Current tax assets

Item 3	Report current tax assets.Report this item in accordance with AASB 112.5 and AASB 101.54 (n) Disclosure.

Total deferred tax assets

Item 4	Item 4, total deferred tax assets, is a derived item calculated as the sum of item 4.1 and item 4.2.Report this item in accordance with AASB 101.54 (o) Disclosure, AASB 112.5, AASB 112.81 (g) (i) Disclosure and AASB 101.56 Disclosure.
Item 4.1	Report unused tax losses.Report this item in accordance with AASB 112.81 (g) Disclosure.Report this amount on an annual basis per that disclosed in the insurer’s yearly statutory accounts. For quarterly returns (not the annual return), when the insurer does not have sufficient information to report a split, report this in item 4.2 Other deferred tax assets.
Item 4.2	Report other deferred tax assets.Report this item in accordance with AASB 112.5 and AASB 112.81 (g) Common practice.For quarterly returns (not the annual return), when the insurer does not have sufficient information to report total deferred tax assets split between items 4.1 and 4.2, report total deferred tax assets here.

Other assets

Item 5	Item 5, other assets, is a derived item, calculated as the sum of item 5.1 and item 5.2.Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.1	Item 5.1, other financial assets, is a derived item calculated as the sum of items 5.1.1 to 5.1.6 inclusive.Report this item in accordance with AASB 132.11 and AASB 101.54 (d) Disclosure.
Item 5.1.1	Report investments.Report investment balances that are not reported elsewhere in this Reporting Standard.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.2	Report derivative financial instruments.Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 5.1.3	Report securities purchased under agreements to resell.Report this item in accordance with AASB 101.55 Common practice, AASB 9.3.2.15, AASB 9.3.2.23 (a), AASB 9.B3.2.16 (a)–(c), AASB 7.14, AASB 7.15 and AASB 7.42D (a)–(c) Disclosure.
Item 5.1.4	Report equities/unit trusts.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5	Item 5.1.5, total debt instruments held - non-indexed IBS and indexed IBS, is a derived item calculated as the sum of item 5.1.5.1 and item 5.1.5.2.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.1	Report non-indexed interest-bearing securities (IBS).Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.2	Report indexed IBS.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.6	Report other financial assets – other.Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.2	Item 5.2, other non-financial assets, is a derived item calculated as the sum of item 5.2.1 and item 5.2.2.Report this item in accordance with AASB 101.55 Common practice.
Item 5.2.1	Report net defined benefit asset.Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 5.2.2	Report other non-financial assets – other.Report this item in accordance with AASB 101.55 Common practice.

Total non-current assets and disposal groups classified as held for sale

Item 6	Report total non-current assets and disposal groups classified as held for sale.Report this item in accordance with AASB 101.54 (j) Disclosure, AASB 5 Appendix A and AASB 5.6.

Insurance contract assets

Item 7	Item 7, insurance contract assets, is a derived item calculated as the sum of items 7.1 to 7.4 inclusive.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) AASB 17.100 Disclosure and AASB 101.54 (da).
Item 7.1	Report assets for incurred claims (being the asset equivalent of the liabilities for incurred claims) that are presented as insurance contract assets. Do not include amounts reported at 7.3 or 7.4 at this item.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.2	Report assets for remaining coverage (being the asset equivalent of the liabilities for remaining coverage) that are presented as insurance contract assets. Do not include amounts reported at 7.3 or 7.4 at this item.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.3	Report amounts receivable under the Risk Equalisation scheme at this item in accordance with Prudential Standard HPS 340 Insurance Liability Valuation (HPS 340) paragraph 10.
Item 7.4	Report the asset equivalent of other insurance contract liabilities at this item (refer to instructions for 18.4 Insurance Contract Liabilities – Other).

Reinsurance contract assets

Item 8	Item 8, reinsurance contract assets, is a derived item calculated as the sum of item 8.1 and item 8.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 8.1	Report assets for incurred claims that are presented as reinsurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 8.2	Report assets for remaining coverage that are presented as reinsurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.

Total investments accounted for using the equity method

Item 9	Item 9, total investments accounted for using the equity method, is a derived item calculated as the sum of item 9.1 and item 9.2.Report this item in accordance with AASB 128.3, AASB 12.B16 Disclosure, AASB 101.54 (e) Disclosure and AASB 8.24 (a) Disclosure.
Item 9.1	Report investments in associates accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.
Item 9.2	Report investments in joint ventures accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.

Investments in subsidiaries, joint ventures and associates not accounted for using equity method

Item 10	Item 10, investments in subsidiaries, joint ventures and associates not accounted for using the equity method, is a derived item calculated as the sum of items 10.1 to 10.3 inclusive.Report this item in accordance with AASB 127.10 Disclosure, AASB 10 Appendix A and AASB 128.3.
Item 10.1	Report investments in subsidiaries not accounted for using the equity method.Report this item in accordance with AASB 10 Appendix A and AASB 127.10 Disclosure.
Item 10.2	Report investments in associates not accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19
Item 10.3	Report investments in joint ventures not accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19.

Total property, plant & equipment net of depreciation/impairment

Item 11	Item 11, property, plant and equipment net of depreciation / impairment, is a derived item calculated as item 11.1 less item 11.2.Report this item in accordance with AASB 116.6, AASB 116.73 (e) Disclosure and AASB 101.54 (a) Disclosure.
Item 11.1	Report property, plant and equipment – gross carrying amount.Report this item in accordance with AASB 116.6 and AASB 116.73 (d) Disclosure
Item 11.2	Report property, plant and equipment – accumulated depreciation.Report this item in accordance with AASB 116.75 (b) Disclosure and AASB 116.73 (d) Common practice.

Total investment property

Item 12	Report total investment property.Report this item in accordance with AASB 101.54 (b) Disclosure, AASB 140.5, AASB 140.79 (d) Disclosure, and AASB 140.76 Disclosure.

Right-of-use assets

Item 13	Report right-of-use assets.Report this item in accordance with AASB 16.47 (a) Disclosure.

Total intangible assets and goodwill

Item 14	Item 14, total intangible assets and goodwill, is a derived item calculated as the sum of item 14.1 and item 14.2 less item 14.3.Report this item in accordance with AASB 3 Appendix A, AASB 138.8 and AASB 138.118 Common practice.
Item 14.1	Report goodwill.Report this item in accordance with AASB 3 Appendix A, AASB 136.135 (a) Disclosure, AASB 136.134 (a) Disclosure, AASB 3.B67 (d) Disclosure and AASB 101.54 (c) Disclosure.
Item 14.2	Item 14.2 intangible assets other than goodwill, is a derived item calculated as the sum of item 14.2.1 and item 14.2.2.Report this item in accordance with AASB 138.8, AASB 101.54 (c) Disclosure and AASB 138.118 (e) Disclosure.
Item 14.2.1	Report intangible assets with a finite life.Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.2.2	Report intangible assets with an indefinite life.Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.3	Report total accumulated amortisation and impairment of intangible assets and goodwill.Report this item in accordance with AASB 138.8, AASB 138.118 (c) Disclosure and AASB 3 Appendix A.

Total assets

Item 15	Item 15 total assets, is a derived item calculated as the sum of items 1 to 14 inclusive.Report this item in accordance with AASB 101.55 Disclosure.

Liabilities and equity

Total payables

Item 16	Item 16 total payables, is a derived item calculated as the sum of item 16.1 and item 16.2.Report this item in accordance with AASB 101.54 (k) Disclosure.
Item 16.1	Report accrued expenses.Report this item in accordance with AASB 101.55 Common practice.
Item 16.2	Report dividends payable.
Item 16.3	Report other payables.Report this item in accordance with AASB 101.55 Common practice.

Investment contract liabilities

Item 17	Report investment contract liabilities.Report this item in accordance with AASB 101.54 (m).

Insurance contract liabilities

Item 18	Item 18 insurance contract liabilities, is a derived item calculated as the sum of items 18.1 to 18.4 inclusive.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b), AASB 17.100 and AASB 101.54 (ma).
Item 18.1	Report liabilities for incurred claims that are presented as insurance contract liabilities. Do not include amounts reported at 18.3 or 18.4 at this item.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 18.2	Report liabilities for remaining coverage that are presented as insurance contract liabilities. Do not include amounts reported at 18.3 or 18.4 at this item.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.
Item 18.3	Report amounts payable under the Risk Equalisation scheme in accordance with HPS 340 paragraph 10.
Item 18.4	Other insurance contract liabilities are to be reported as the items captured within other insurance liabilities and deferred claims liabilities in HPS 340 paragraphs 11 and 12, respectively.

Reinsurance contract liabilities

Item 19	Item 19 reinsurance contract liabilities, is a derived item calculated as the sum of item 19.1 and item 19.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) and AASB 101.54 (ma).
Item 19.1	Report liabilities for incurred claims (being the liability equivalent of the assets for incurred claims) that are presented as reinsurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 19.2	Report liabilities for remaining coverage (being the liability equivalent of assets for remaining coverage) that are presented as reinsurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

Lease liabilities

Item 20	Report lease liabilities.Report this item in accordance with AASB 16.47 (b) Disclosure.

Other liabilities

Item 21	Item 21, other liabilities, is a derived item calculated as the sum of item 21.1 and item 21.2.
Item 21.1	Item 21.1 other financial liabilities, is a derived item calculated as the sum of items 21.1.1 to 21.1.9 inclusive.Report this item in accordance with AASB 132.11 and AASB 101.54 (m) Disclosure.
Item 21.1.1	Report overdrafts.Report this item in accordance with AASB 107.45 Common practice.
Item 21.1.2	Report securities issued (e.g. promissory notes/commercial paper).Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.3	Item 21.1.3, term loans, is a derived item. Report item 21.1.3 as the sum of item 21.1.3.1 and item 21.1.3.2.Report this item in accordance with AASB 101.112 (c) Common practice.
Item 21.1.3.1	Report term loans with a variable interest rate.Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.3.2	Report term loans with a fixed interest rate.Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.4	Report total borrowings.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.5	Report securities sold under agreements to repurchase.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.6	Report derivative financial instruments.Report this item in accordance with AASB 101.55 Common practice, and AASB 9 Appendix A.
Item 21.1.7	Report loan capital.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.8	Report hybrid securities.Report this item in accordance with AASB 101.106 (d) Common practice.
Item 21.1.9	Report other financial liabilities - other.Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.
Item 21.2	Item 21.2, other non-financial liabilities, is a derived item. Report item 21.2 as the sum of item 21.2.1 and item 21.2.2.
Item 21.2.1	Report net defined benefit liability.Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 21.2.2	Report other non-financial liabilities – other.Report this item in accordance with AASB 101.55 Common practice.

Current tax liabilities

Item 22	Report current tax liabilities.Report this item in accordance with AASB 112.5 and AASB 101.54 (n) Disclosure.

Deferred tax liabilities

Item 23	Report deferred tax liabilities.Report this item in accordance with AASB 112.5 and AASB 101.54 (o) Disclosure, AASB 112.81 (g) (i) Disclosure, and AASB 101.56 Disclosure.

Provisions

Item 24	Item 24, provisions, is a derived item calculated as the sum of items 24.1 to 24.3 inclusive.Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.
Item 24.1	Report provisions for restructuring costs.Report this item in accordance with AASB 137.10 and AASB 137.70 Example.
Item 24.2	Report provisions for employee entitlements.Report this item in accordance with AASB 137.10 and AASB 101.78 (d) Disclosure.
Item 24.3	Report any other provisions not reported in items 24.1 – 24.2 inclusive.Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.

Liabilities included in disposal groups classified as held for sale

Item 25	Report liabilities included in disposal groups classified as held for sale.Report this item in accordance with AASB 5 Appendix A, AASB 101.54 (p) Disclosure and AASB 5.38 Disclosure.

Total liabilities

Item 26	Item 26, total liabilities, is a derived item calculated as the sum of items 16 to 25 inclusive.Report this item in accordance with AASB 101.55 Disclosure.

Net assets

Item 27	Item 27, net assets, is a derived item calculated as item 15 less item 26.Report this item in accordance with AASB 101.112 (c) Common practice and AASB 1.IG63 Example.

Total equity

Item 28	Item 28 total equity is a derived item and is calculated as the sum of items 28.1 to 28.4 inclusive.Report this item in accordance with AASB 101.55 Disclosure and AASB 101.78 (e) Disclosure.
Item 28.1	Item 28.1, total issued capital, is a derived item and is calculated as the sum of items 28.1.1 to 28.1.3.Report this item in accordance with AASB 101.78 (e) Example.
Item 28.1.1	Report ordinary shares.Report this item in accordance with AASB 133.5 and AASB 101.79 (a) Common practice.
Item 28.1.2	Report preference shares.Report this item in accordance with AASB 101.79 (a) Common practice.
Item 28.1.3	Report other issued capital.Report this item in accordance with AASB 101.79 (a) Disclosure.Report mutual equity interests at this item.
Item 28.2	Item 28.3, total reserves, is a derived item and is calculated as the sum of items 28.3.1 to 28.3.10 inclusive.Report this item in accordance with AASB 101.78 (e) Example.
Item 28.2.1	Report general reserve.Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.2.2	Report capital profits reserve.Report this item in accordance with AASB 101.108 Common practice.
Item 28.2.3	Item 28.2.3, total asset revaluation reserve, is a derived item calculated as the sum of item 28.2.3.1 and item 28.2.3.2.
Item 28.2.3.1	Report asset revaluation reserve for property, plant and equipment.Report this item in accordance with AASB 101.108, AASB 16.39 and AASB 116.77 (f) Disclosure.
Item 28.2.3.2	Report asset revaluation reserve for intangibles.Report this item in accordance with AASB 138.124 (b) Disclosure.
Item 28.2.4	Report foreign currency translation reserve.Report this item in accordance with AASB 101.78 (e) Common practice, AASB 101.108 and AASB 121.52 (b).
Item 28.2.5	Report cash flow hedge reserve.Report this item in accordance with AASB 101.78 (e) Common practice and AASB 9.6.5.11 Disclosure.
Item 28.2.6	Report share-based payment reserve.Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.7	Report financial assets at FVOCI.Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.8	Report cost of hedging reserve.Report this item in accordance with AASB 101.108 Example, and AASB 9.6.5.16 Disclosure.