Financial Sector (Collection of Data) (reporting standard) determination No. 4 of 2010 - GRS 140 (2010) - Investments
Objective of this reporting standardObjective of this reporting standard
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Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires general insurers (insurers), including foreign general insurers operating in Australia through branch operations (foreign insurers), to report to APRA, generally on a quarterly and annual basis, the composition of their investments.
This reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with:
- Form GRF 140.0 Investments – Direct Interest Rate Holdings and Risk Charge (Form GRF 140.0) and the instructions to that form (which are attached and form part of this reporting standard);
- Form GRF 140.1 Investments – Direct Equity Holdings and Risk Charge (Form GRF 140.1) and the instructions to that form (which are attached and form part of this reporting standard);
- Form GRF 140.2 Investments – Direct Property Holdings and Risk Charge (GRF 140.2) and the instructions to that form (which are attached and form part of this reporting standard);
- Form GRF 140.3 Investments – Loans and Advances and Risk Charge (Form GRF 140.3) and the instructions to that form (which are attached and form part of this reporting standard);
- Form GRF 140.4 Investments – Indirectly Held by Insurer and Risk Charge (Form GRF 140.4) and the instructions to that form (which are attached and form part of this reporting standard); and
- any prudential standards referenced in the attached instructions.