InterpretationInterpretation

Interpretation

17. In this Reporting Standard:

(a) unless the contrary intention appears, words and expressions have the meanings given to them in Prudential Standard HPS 001 Definitions (HPS 001); and

(b) the following definitions are applicable:

AASB references relate to the Australian Accounting Standards made by the Australian Accounting Standards Board;

APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;

capital standards means the prudential standards which relate to capital adequacy as defined in HPS 001;

officer has the same meaning as in the Private Health Insurance (Prudential Supervision) Act 2015;

private health insurer has the same meaning as in the Private Health Insurance (Prudential Supervision) Act 2015; and

reporting period means a period mentioned in paragraph 6 or, if applicable, paragraph 7.

18. Unless the contrary intention appears, a reference to an Act, Prudential Standard, Reporting Standard, Australian Accounting or Auditing Standard is a reference to the instrument as in force from time to time.