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Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2009 - GRS 450.0_G (2009) - Interest in Controlled Entities, Associates and Joint Ventures
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2009 - GRS 450.0_G (2009) - Interest in Controlled Entities, Associates and Joint Ventures.
Report the gross value of liabilities in each consolidated entity of the Level 2 insurance group. Gross liabilities are to be reported as positive values.
A.2: Interest in consolidated entities - International
For the purposes of this form, “consolidated entities - International” includes only the international reporting entities included in Level 2 insurance group. Do not include Australian reporting entities here.
Consolidated entities which are not insurers within the Level 2 insurance group but are incorporated outside of Australia should also be reported here.