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Financial Sector (Collection of Data) (reporting standard) determination No. 67 of 2023
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| Other accounts receivable by counterparty grade | This is the amount related to any other relevant accounts receivable not reported in investment income receivable, non-reinsurance recoveries receivable and any other item reported for GRS 114.1. This may include (but is not limited to) levies, taxes, rebates, fees and commissions. |
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| Other assets by counterparty grade | This is the value of the accounting assets that have not been reported elsewhere in:cash and cash equivalents;interest rate investments (direct);loans (direct);cash management trusts; andderivatives (assets).This excludes the following items from the AASB 17 Insurance Contracts balance sheet:insurance contract assets; andreinsurance contract assets. |
| Other reinsurance assets | This is the value of the central estimate of any asset recognised by the reporting insurer that relates to reinsurance other than:reinsurance recoverables on outstanding and paid claims; andexpected reinsurance recoveries.This is calculated as the sum of:other reinsurance assets: from APRA-authorised reinsurers; andother reinsurance assets: from non-APRA-authorised reinsurers. |
| Other reinsurance assets: from APRA-authorised reinsurers | Means the value of other reinsurance assets that are due from APRA-authorised reinsurers. |
| Other reinsurance assets: from non-APRA-authorised reinsurers | Means the value of other reinsurance assets that are due from non-APRA-authorised reinsurers. |