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Financial Sector (Collection of Data) (reporting standard) determination No. 20 of 2025
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 20 of 2025.
This table applies to health benefits funds and the general fund.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Type | Health benefits fundGeneral fund | Report the private health insurer fund type. |
| 2 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer. |
| 3 | Asset Class Type | Interest rate investments (direct)Equities (direct)Property (direct)Loans (direct)Indirect investmentsOther investments | Report the asset class type. |
| 4 | Investment Income Amount | Whole dollars | Report the investment income amount. |
| 5 | Gains/Losses On Investments Amount | Whole dollars | Report the gains/losses on investments amount.Report gains on investments as a positive value.Report losses on investments as a negative value. |
This table applies to health benefits funds only.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer. |
| 2 | State And Territory Of Australia | NSWVICQLDSAWATASACTNT | Report by state and territory of Australia. |
| 3 | Hospital Treatment Claims Incurred Amount | Whole dollars | Report the claims incurred amount for hospital treatment only. |
| 4 | Net RESA Amount | Whole dollars | Report the net RESA amount.Report net RESA amount as a positive value where RESA is a net payable.Report net RESA amount as a negative value where RESA is a net receipt.Although NSW and ACT are in the same RESA jurisdiction, the total net RESA in that jurisdiction should be apportioned between NSW and ACT according to the split of the residency of the health benefit fund’s hospital SEUs as at the reporting date. |
| 5 | State Ambulance Levies Amount | Whole dollars | Report the state ambulance levies amount. |
| 6 | General Treatment Claims Incurred Amount | Whole dollars | Report the claims incurred amount for general treatment only. |
This table applies to health benefits funds only.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer. |
| 2 | Hospital Category | GoldSilver +SilverBronze +BronzeBasic +Basic | Report the hospital category. |
| 3 | Hospital Treatment Claims Incurred Amount | Whole dollars | Report the claims incurred amount for hospital treatment.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category. |
| 4 | Net RESA Amount | Whole dollars | Report the net RESA amount.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category.Report net RESA amount as a positive value where RESA is a net payable.Report net RESA amount as a negative value where RESA is a net receipt. |
| 5 | State Ambulance Levies Amount | Whole dollars | Report the state ambulance levies amount.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category. |
This table applies to health benefits funds and the general fund.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Type | Health benefits fundGeneral fund | Report the private health insurer fund type. |
| 2 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer. |
| 3 | Health-Related Insurance Business Type | Overseas visitor coverOverseas student health cover | Report the health-related insurance business type. |
| 4 | Gross Claims Incurred Amount | Whole dollars | Report the gross claims incurred amount. |
| 5 | Reinsurance Recoveries Amount | Whole dollars | Report the reinsurance recoveries amount. |
This table applies to health benefits funds and the general fund.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Type | Health benefits fundGeneral fund | Report the private health insurer fund type. |
| 2 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer. |
| 3 | Private Health Insurer Business Type | Health insurance businessHealth-related insurance businessHealth-related business – non-insurance | Report the private health insurer business type.Health insurance business does not apply where the private health insurer fund type is general fund. |
| 4 | Other Business Expenses Type | Commissions & feesMarketing and publicityEmployee costsOperations & administrationShare of corporate overheadsOther expensesCosts of goods/services: Optical businessCosts of goods/services: Dental businessCosts of goods/services: Hospitals & Medical CentresCosts of goods/services: Other | Report the other business expenses type.Only the following items apply where the private health insurer business type is health insurance business or health-related insurance business:Commissions & feesMarketing and publicityEmployee costsOperations & administrationShare of corporate overheadsOther expensesAll items apply where the private health insurer business type is health-related business – non-insurance. |
| 5 | Other Business Expenses Amount | Whole dollars | Report the other business expenses amount. |
This table applies to health benefits funds and the general fund.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Type | Health benefits fundGeneral fund | Report the private health insurer fund type. |
| 2 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer. |
| 3 | Private Health Insurer Business Type | Health insurance businessHealth-related insurance business | Report the private health insurer business type.Health insurance business does not apply where the private health insurer fund type is general fund. |
| 4 | Claims Handling Expenses Amount | Whole dollars | Report the claims handling expenses amount. |
This table applies to health benefits funds and the general fund.
Report values in whole Australian dollars.
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Private Health Insurer Fund Type | Health benefits fundGeneral fund | Report the private health insurer fund type. |
| 2 | Private Health Insurer Fund Name | Free text | Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer. |
| 3 | Retained Earnings Item Type | Retained earnings at the beginning of the reporting periodProfit / loss after income tax attributable to members of the companyAdjustments to retained earnings due to change in accounting policies / standardsReduction in retained earnings on share buy backTransfers to / from reservesTransfers to / from parent entityDividends declared or paidTransfers to / from other fundsOther retained earnings movements | Report the retained earnings item type. |
| 4 | Retained Earnings Amount | Whole dollars | Report the retained earnings amount.Report decreases to retained earnings item types as negative values.Report increases to retained earnings item types as positive values. |