CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 115 of 2023
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Financial Sector (Collection of Data) (reporting standard) determination No. 115 of 2023
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 115 of 2023.
This table applies to life companies including friendly societies. This table applies to statutory, shareholder, benefit and management funds.
Report all relevant items within the balance sheet of the fund as listed under items subject to Asset Risk Charge type. The reported figures are before the application of any designated asset stresses, net of the effect of any look-through adjustments.
Report all information as at the reporting date.
This table is designed such that the pre-stress data items can be used to calculate the capital base.
Report the dollar values in this table in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Life Company Fund Type | Statutory fundShareholder fundBenefit fundManagement fund | Report life company fund. |
| 2 | Life Company Fund Name | Free text | Report the name of life company fund. |
| 3 | Items Subject to Asset Risk Charge Type | AASB balance sheet-related - Assets supporting investment-linked liabilities:Assets supporting investment-linked liabilitiesAASB balance sheet-related - Assets not supporting investment-linked liabilities:CashInvestment propertyListed equitiesUnlisted equitiesNon-indexed interest-bearing securitiesIndexed interest-bearing securitiesLoansOther investment assets (exclude derivative financial instruments)Current tax assetsDeferred tax assetsDerivative financial instruments (assets)Premiums receivableReinsurance recoveries receivableOther accounts receivableOther non-investment assetsOther asset items related to Asset Risk Charge:Adjusted policy liabilities ceded (reinsurance assets)Assets deducted from capital baseAssets subject to Asset Concentration Risk ChargeAASB balance sheet-related – Liabilities excluding adjusted policy liabilities:Current tax liabilitiesDeferred tax liabilitiesDerivative financial instruments (liabilities)Subordinated debtClaims payableReinsurance premiums payableOther accounts payableOther liabilitiesLPS 112 adjusted policy liabilities:Adjusted policy liabilities (net of reinsurance) - exclude discretionary componentDiscretionary component of adjusted policy liabilities (net of reinsurance)Tier 2 capital and seed capital:Tier 2 CapitalSeed capital | Report the items subject to Asset Risk Charge type. |
| 4 | Adjusted Pre-Stress Amount | Whole dollars | Report adjusted pre-stress amounts. |
This table applies to life companies including friendly societies. This table applies to statutory, shareholder, benefit and management funds.
Report the impacts on the capital base of the fund arising from the application of the stress scenario type.
Report all information as at the reporting date.
Report the dollar values in this table in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Life Company Fund Type | Statutory fundShareholder fundBenefit fundManagement fund | Report life company fund. |
| 2 | Life Company Fund Name | Free text | Report the name of life company fund. |
| 3 | Items Subject to Asset Risk Charge Type | AASB balance sheet-related - Assets not supporting investment-linked liabilities:CashInvestment propertyListed equitiesUnlisted equitiesNon-indexed interest-bearing securitiesIndexed interest-bearing securitiesLoansOther investment assets (exclude derivative financial instruments)Current tax assetsDeferred tax assetsDerivative financial instruments (assets)Premiums receivableReinsurance recoveries receivableOther accounts receivableOther non-investment assetsOther asset items related to Asset Risk Charge:Adjusted policy liabilities ceded (reinsurance assets)AASB balance sheet-related – Liabilities excluding adjusted policy liabilities:Current tax liabilitiesDeferred tax liabilitiesDerivative financial instruments (liabilities)Subordinated debtClaims payableReinsurance premiums payableOther accounts payablesOther liabilitiesLPS 112 adjusted policy liabilities:Adjusted policy liabilities (net of reinsurance) - exclude discretionary componentDiscretionary component of adjusted policy liabilities (net of reinsurance)Tier 2 capital and seed capital:Tier 2 CapitalSeed capitalOff balance sheet exposures:Total off-balance sheet assetsTotal off-balance sheet liabilities | Report the items subject to Asset Risk Charge type. |
| 4 | Stress Scenario Type | Real interest rates upwards stressReal interest rates downwards stressExpected inflation upwards stressExpected inflation downwards stressCurrency upwards stressCurrency downwards stressEquity stressProperty stressCredit spreads stressDefault stress | Report stress scenario type.Default stress must be assigned to adjusted policy liabilities (net of reinsurance) - exclude discretionary component. |
| 5 | Stress Scenario Amount | Whole dollars | Report stress scenario amount, the contribution of the relevant items towards the change in capital base under the scenario considered.A negative number indicates a reduction in the capital base. Report negative values for decreases to assets and increases to liabilities.Report positive values for increases to assets and decreases to liabilities.If there are items subject to Asset Risk Charge type not impacted by stress scenario type, report nil.For adjusted policy liabilities ceded (reinsurance assets), only report the impact of default stress.For default stress relating to reinsurance assets, report it under adjusted policy liabilities ceded (reinsurance assets) and not under adjusted policy liabilities (net of reinsurance) - exclude discretionary component. |
This table applies to life companies including friendly societies. This table applies to statutory, shareholder, benefit and management funds.
Report the fair value and stressed value of assets that are subject to credit spreads stress, subdivided by counterparty grade type and assets subject to credit spreads stress type.
Report all information as at the reporting date.
Report the dollar values in this table in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Life Company Fund Type | Statutory fundShareholder fundBenefit fundManagement fund | Report life company fund. |
| 2 | Life Company Fund Name | Free text | Report the name of life company fund. |
| 3 | Assets Subject To Credit Spreads Stress Type | Bonds & other non-securitised assetsStructured / securitised assetsRe-securitised assets | Report assets subject to credit spreads stress type. |
| 4 | Counterparty Grade Type | Grade 1 (Government)Grade 1 (Other)Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7 | Report counterparty grade type. |
| 5 | Credit Spread Fair Value Amount | Whole dollars | Report credit spread fair value amount. |
| 6 | Credit Spread Stressed Amount | Whole dollars | Report credit spread stressed amount. |
This table applies to life companies including friendly societies. This table applies to statutory, shareholder, benefit and management funds.
Report each of the yields used in stress scenarios.
Report all information as at the reporting date.
Report all percentages as percentage points to two decimal places.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Life Company Fund Type | Statutory fundShareholder fundBenefit fundManagement fund | Report life company fund. |
| 2 | Life Company Fund Name | Free text | Report the name of life company fund. |
| 3 | Dividend Yield Used In Determination Of Equity Stress Percent | Percentage | Report dividend yield used in determination of equity stress percent.This item is only required if the risk charge component for the equity stress is greater than zero. |
| 4 | Rental Yield Used In Determination Of Property Stress Percent | Percentage | Report rental yield used in determination of property stress percent.This item is only required if the risk charge component for the property stress is greater than zero.If rental yields and falls in value have been determined separately for each property asset, an estimate of the average rental yield should be entered for this item. |
| 5 | Earnings Yield Used In Determination Of Property Stress Percent | Percentage | Report earnings yield used in determination of property stress percent.This item is only required if the risk charge component for the property stress is greater than zero due to infrastructure assets. |