Financial Sector (Collection of Data) (reporting standard) determination No. 66 of 2023
Table 2: Impact on Capital BaseTable 2: Impact on Capital Base
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Specific instructions
Table 1: Adjusted Pre-Stress Amount
Reporting basis
Level 2 insurance groups should report the value of all relevant items within the balance sheet of the reporting Level 2 insurance group.
Report values before the application of any designated asset stresses, and net of the effect of any look-through adjustments.
Units of measurement
Report values in whole Australian dollars (no decimal places).
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Items Subject To Asset Risk Charge Type | Accounting assets subject to stress:Cash and cash equivalentsCurrent tax assetsInterest rate investments (direct)Equities (direct)Property (direct)Loans (direct)Indirect investmentsDeferred tax assetsDerivatives (assets)Investments in related entities (associates, joint ventures, subsidiaries)Other assets subject to Asset Risk ChargeAccounting liabilities subject to stress:Deferred tax liabilitiesDerivatives (liabilities)Other liabilities subject to Asset Risk ChargeGPS 340 Insurance liabilities subject to stress:GPS 340 net outstanding claims liabilitiesGPS 340 net premium liabilitiesCapital regulatory receivables subject to stress:Premiums receivableNon-reinsurance recoveries receivableOther accounts receivable on insurance contracts issuedCapital regulatory payables subject to stress:Claims payableAmounts payable on reinsurance contracts heldOther accounts payable on insurance contracts issuedGPS 340 reinsurance assets subject to default stress:Reinsurance recoverables on outstanding claimsAmounts receivable on reinsurance contracts heldExpected reinsurance recoveriesOther reinsurance assetsOff balance sheet exposures subject to stress:Off-balance sheet exposures | Report the items subject to Asset Risk Charge type.Items categorised under accounting assets subject to stress must exclude the following items from the AASB 17 balance sheet:insurance contract assets; andreinsurance contract assets.Items categorised under accounting liabilities subject to stress must exclude the following items from the AASB 17 balance sheet:insurance contract liabilities; andreinsurance contract liabilities. |
| 2 | Adjusted Pre-Stress Amount | Whole dollars | Report the adjusted pre-stress amount on a look-through fair value basis. Report the pre-stress amounts as positive values. |
Table 2: Impact on Capital Base
Reporting basis
Report the impacts on the capital base of the application of the stress scenario types. Reported values in Column 3 should represent the contribution of the relevant items in Column 1 to the change in capital base under a given stress scenario type in Column 2. Report decreases to assets and increases to liabilities as negative values in Column 3. Report increases to assets and decreases to liabilities as positive values in Column 3.