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Financial Sector (Collection of Data) (reporting standard) determination No. 115 of 2023
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| Off-balance sheet exposures | This is the value of off-balance sheet exposures that are subject to the Asset Risk Charge. This is calculated as the sum of:total off-balance sheet assets; andtotal off-balance sheet liabilities. |
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| Other accounts payable | This is the amount related to other amounts due but not yet paid which has been recognised within insurance and reinsurance contract liabilities and assets reported on the balance sheet under AASB 17. This may include (but is not limited to) rebates, fees and commissions.Life companies must exclude any amount already allowed in adjusted policy liabilities to avoid double counting.This amount must be consistent with other accounts payable reported in LRS 112.0 as a component of liability adjustment (gross of tax effect).This item must not be reported as a component of other asset and liability items including adjusted policy liability related items reported in this Reporting Standard. |
| Other accounts receivable | This is the amount related to other amounts due but not yet received which has been recognised within insurance and reinsurance contract liabilities and assets reported on the balance sheet under AASB 17. This may include (but is not limited to) rebates, fees and commissions.Life companies must exclude any amount already allowed in adjusted policy liabilities to avoid double counting.This amount must be consistent with other accounts receivable reported in LRS 112.0 as a component of liability adjustment (gross of tax effect).This item must not be reported as a component of other asset and liability items including adjusted policy liability related items reported in this Reporting Standard. |
| Other investment assets (exclude derivative financial instruments)(Items subject to Asset Risk Charge type) | This is the value of all other investment assets not specifically categorised as:cash;investment property;listed equities;unlisted equities;non-indexed interest-bearing securities;indexed interest-bearing securities; orloans. |
| Other liabilities(Items subject to Asset Risk Charge type) | This consists of all liabilities excluding adjusted policy liabilities not specifically categorised as:current tax liabilities;deferred tax liabilities;derivative financial instruments (liabilities);subordinated debt;claims payable;reinsurance premiums payable; orother accounts payables. |
| Other non-investment assets(Items subject to Asset Risk Charge type) | This is the value of all non-investment assets not categorised as:current tax assets;deferred tax assets;derivative financial instruments (assets);premiums receivable;reinsurance recoveries receivable; orother accounts receivable. |