1. Introduction

The General Instruction Guide is intended to assist in the completion and lodgement of the reporting forms required to be lodged with APRA under the Reporting Standards made under section 13 of the Financial Sector (Collection of Data) Act 2001 by companies registered under the Life Insurance Act 1995. In this document 'life company' means any company registered under the Act, including a friendly society. References to 'life insurers' apply to life companies other than friendly societies.

Detailed instructions for the individual reporting items are provided in the specific instructions for each reporting form. These specific instructions need to be considered in conjunction with this document, the relevant reporting standards and prudential standards[1].

These General Instruction Guide covers all the reporting forms for life companies:

1. Introduction1. Introduction

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1. Introduction