Financial Sector (Collection of Data) (reporting standard) determination No. 123 of 2023
Investment and insurance finance income Investment and insurance finance income and expense items
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Investment and insurance finance income and expense items
Life insurers must report investment, and insurance finance income and expense items for the products that have a substantial investment component (i.e. L1, L2, L15, L16, L17 and L18). Life insurers must report unallocated investment and insurance finance income and expense amounts in the unallocated column.
The aggregate of unallocated and allocated investment and insurance finance income and expense amounts must reconcile with the amounts reported under the Reporting Standard LRS 310.0 Statement of Profit or Loss and Other Comprehensive Income.