Financial Sector (Collection of Data) (reporting standard) determination No. 21 of 2007 - LRS 210.0 Derivatives, Commitments and Off-Balance Sheet Items
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Reporting levels
LRF 210.0 must be completed by all life insurance companies, including friendly societies.
The form is to be completed separately for each statutory fund (approved benefit fund), except for a fund solely devoted to investment linked business, in which case the form is not required to be completed.
LRF 210.0 contains three sections:
- Section A: Statement of Derivative Activity;
- Section B: Non-Market Related Off-Balance Sheet Items; and
- Section C: Other Off-Balance Transactions, including Charges and Encumbrances.
Within each section, reporting items are to be completed at total fund level, under the various categories of data required.