Part Specific Instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 113 of 2023 - Specific Instructions

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Specific Instructions

Table 1: Adjustments and exclusions

Reporting basis

Report data for each individual life company fund. This table applies to statutory, shareholder, benefit, and management funds.

Report all information as at the reporting date.

Units of measurement

Values in this table must be completed in whole Australian dollars.

	Name	Valid values	Description
1	Life Company Fund Type	Statutory fundShareholder fundBenefit fundManagement fund	Report the life company fund.
2	Life Company Fund Name	Free text	Report the name of the life company fund.
3	APRA-Approved Adjustment Type	Prescribed Capital AmountAsset Risk ChargeInsurance Risk ChargeAsset Concentration Risk ChargeOperational Risk ChargeCombined Stress Scenario Adjustment	Report the APRA-approved adjustment type.
4	APRA-Approved Adjustment Description	Free text	Provide a description of the APRA-approved adjustment amount.Where the adjustment is a transitional adjustment, the end date for the transitional period is to be clearly included in the description of the item.
5	APRA-Approved Adjustment Transitional Indicator	YesNo	Report whether the APRA-approved adjustment amount is transitional.Report ‘Yes’ if the adjustment is transitional. Report ‘No’ if the adjustment is not transitional.
6	APRA-Approved Adjustment Amount	Whole dollars	Report the APRA-approved adjustment amount.Adjustments that would result in an increase to the APRA-approved adjustment type calculation should be reported as a positive value.