Instruction Guide

Introduction

This instruction guide is designed to assist in the completion of GRF 141.0_G Listed Equity Holdings and Risk Charge (Level 2 Insurance Group).

Information on this form is used to calculate part of the Level 2 insurance group’s Investment Risk Capital Charge.

For the purposes of completing this form, only include investments that are included in the aggregate balance disclosed for the asset item 2.2.1 ‘Total listed equity securities (related to GRF_141_0_G)’ and 2.5.7.8 ‘Listed equities’ on GRF 300.0_G Statement of Financial Position (Level 2 Insurance Group). Do not include asset items reported in any of the other asset categories in GRF 300.0_G Statement of Financial Position (Level 2 Insurance Group). Otherwise the asset items will be subject to two investment risk charges.

Investment Risk Charge

The Investment Risk Capital Charge applicable for a Level 2 insurance group’s on-balance sheet Investment/Asset exposures is calculated in accordance with Prudential Standard GPS 111 Capital Adequacy: Level 2 Insurance Group (GPS 111).

The fair value of each applicable asset/asset category is required to be disclosed in the appropriate cell for either Australian business or international business. The aggregate Investment Risk Capital Charge calculated in this form is included in the calculation of the Level 2 insurance group’s minimum capital requirement.

The Investment Risk Capital Charge is calculated based on the fair value of assets disclosed.