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Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2010 - GRS 400 (2010) - Supplementary Reporting Information
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2010 - GRS 400 (2010) - Supplementary Reporting Information.
Insurers are requested to follow the recognition and measurement basis required by the APRA forms for the reporting of premium revenue in this form. Specifically, premium revenue is to be recognised as per the instructions to GRF 310.1 Premium Revenue and Reinsurance Expense.
Where the insurers operations are wholly within Australia, total premium revenue per this form should agree with the aggregate of premium revenue disclosed in GRF 310.1 Premium Revenue and Reinsurance Expense.
The amounts within GRF 310.1 Premium Revenue and Reinsurance Expense should follow the recognition and measurement requirements for premium revenue contained in AASB 1023 ‘General Insurance Contracts’ (AASB 1023).
Reporting period
Insurers are required to report the information in the reporting form on an annual basis.