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Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2009 - LRS 410.0 - Capital Measurement Statistics
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 13 of 2009 - LRS 410.0 - Capital Measurement Statistics.
For consistency of reporting across the range of forms applicable to life insurers, APRA adopts a single set of product groupings for life insurers. The following tables list the APRA product groups applicable to (1) life companies other than friendly societies, and (2) friendly societies.
<table cellspacing="0" cellpadding="0" style="width:396.75pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:16.5pt"><td style="width:20.8pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Ref.</span></p></td><td style="width:104.35pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Product Group</span></p></td><td style="width:167.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Notes</span></p></td><td style="width:60.55pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Category</span></p></td></tr><tr style="height:15pt"><td colspan="4" style="width:385.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#c0c0c0"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Life companies other than friendly societies</span></p></td></tr><tr style="height:28.5pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>L1</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Conventional </span><span>Participating </span><span>(Par)</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Includes</span><span> Whole of Life policies and Endowment policies</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Par</span></p></td></tr><tr style="height:57pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>L2</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Participating </span><span>Investment Account</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>As defined in Section 14 of the </span><span style="font-style:italic">Life Insurance Act 1995</span><span>. Exclude non-participating investment account policies (refer L8, below).</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>L3</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Annuity</span><span> with</span><span> </span><span>L</span><span>ongevity </span><span>R</span><span>isk</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Annuit</span><span>ies</span><span> provid</span><span>ing</span><span> periodic payments that are dependent on the continuance of human life</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Non-par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>L4</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Individual Lump Sum Risk</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Lump sum risk policies issued on </span><span>an individual</span><span> </span><span>(</span><span>retail</span><span>)</span><span> </span><span>basis</span><span>.</span><span> </span><span>Include</span><span>s</span><span> </span><span>n</span><span>on-par</span><span>ticipating</span><span> conventional policies</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Non-par</span></p></td></tr><tr style="height:28.5pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L5</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Individual Disab</span><span>ility</span><span> Income Insurance</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Disab</span><span>ility</span><span> Income Insurance policies issued to individuals</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Non-par</span></p></td></tr><tr style="height:26.35pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L6</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Group Lump Sum Risk</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Lump sum risk policies issued on a </span><span>group (</span><span>wholesale</span><span>)</span><span> </span><span>basis.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Non-par</span></p></td></tr><tr style="height:28.5pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L7</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Group Disab</span><span>ility</span><span> </span><span>I</span><span>ncome Insurance</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Disab</span><span>ility</span><span> Income Insurance policies issued on a group </span><span>basis.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Non-par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L8</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Non-par Investment Policy</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Include non-participating investment account and investment linked policies</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Non-par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L9</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Annuity</span><span> without</span><span> </span><span>L</span><span>ongevity </span><span>R</span><span>isk</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Annuit</span><span>ies</span><span> provid</span><span>ing</span><span> periodic payments that are NOT dependent on the continuance of human life</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Non-par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L10</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Other</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Include all other products not specifically categorised above</span><span> – obtain APRA’s agreement to use.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>(Either can be </span><span>repor</span><span>ted)</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L11</span></p></td><td style="width:104.35pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Policy Owners’ Retained Profits</span></p></td><td style="width:167.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Retained profits </span><span>allocated to participating policy owners generally, but not yet vested as specific amounts to particular policies</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Par</span></p></td></tr><tr style="height:42.75pt"><td style="width:20.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>L12</span></p></td><td style="width:104.35pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Shareholders’ Capital & Retained Profits</span></p></td><td style="width:167.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p><span>Shareholders’ capital plus retained profits </span><span>allocated to </span><span>sharehold</span><span>ers</span><span>.</span></p></td><td style="width:60.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center"><span>Capital</span></p></td></tr></tbody></table>
Note that Product Groups L11 and L12 are not applicable to this form.
Rather than requiring a Related Product Group (as defined in APRA and other prudential standards) of a Life Insurer’s business to be allocated across APRA product groups, APRA will permit it to be contained wholly within one APRA Product Group.
A separate set of product groupings is adopted for Friendly Societies, as follows:
<table cellspacing="0" cellpadding="0" style="width:424.5pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:16.5pt"><td style="width:21.15pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Ref.</span></p></td><td style="width:104.4pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Product Group</span></p></td><td style="width:265.8pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#969696"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Notes</span></p></td></tr><tr style="height:15pt"><td colspan="3" style="width:412.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#c0c0c0"><p class="SubHeading" style="text-align:center; page-break-inside:avoid; page-break-after:avoid"><span>Friendly societies</span></p></td></tr><tr style="height:14.25pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span>F1</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Education</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:28.5pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span>F2</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span>Investment Account</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span>As defined in Section 14 of the </span><span style="font-style:italic">Life Insurance Act 1995</span><span>.</span></p></td></tr><tr style="height:33.75pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F3</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Annuit</span><span>y</span><span> </span><span>&</span><span> Superannuation</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span></span></p></td></tr><tr style="height:42.75pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F4</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Risk</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>All products classified as Defined.</span></p></td></tr><tr style="height:14.25pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F5</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Prepaid Funeral</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Funeral products that are </span><span>classified as Defined Contribution.</span><br><span></span></p></td></tr><tr style="height:9.5pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F6</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Investment Linked</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>As defined in section 14 of the </span><span style="font-style:italic">Life Insurance Act 1995</span><span>.</span></p><p><span style="width:223.85pt; display:inline-block"></span></p></td></tr><tr style="height:9.5pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F7</span></p></td><td style="width:104.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Unallocated Benefit Fund Reserve</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Value of benefit funds which has not been allocated to either the benefit fund members or to the management fund.</span><br><span></span></p></td></tr><tr style="height:9.5pt"><td style="width:21.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>F8</span></p></td><td style="width:104.4pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Members’ Capital and Retained Profits</span></p></td><td style="width:265.8pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p><span>Members’ capital plus retained profits allocated to members.</span></p></td></tr></tbody></table>
The classification of participating and non-participating business does not apply to friendly societies. Note that Product Groups F7 and F8 are not applicable to this form.
Instructions for specific items
While these instructions apply to all life insurance companies, including friendly societies, not all items may be applicable to both: some items may not be applicable to friendly societies while others may not be applicable to life insurers.
All items are derived from the requirements of Prudential Standards LPS 2.04 Solvency Standard (LPS 2.04) and LPS 3.04 Capital Adequacy Standard (LPS 3.04).