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Financial Sector (Collection of Data) (reporting standard) determination No. 67 of 2023
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Specific instructions
Table 1: Assets by Counterparty Grade
For each asset exposure, report the amounts corresponding to each counterparty grade.
Reporting basis
Report assets backing insurance liabilities at fair value. Report values on a Level 1 (licensed insurer) basis.
Units of measurement
Report values in whole Australian dollars (no decimal places).
| Name | Valid values | Description | |
|---|---|---|---|
| 1 | Assets By Counterparty Grade Type | Accounting assetsCash and cash equivalentsInterest rate investments (direct)Loans (direct)Cash management trustsDerivatives (assets)Other assets by counterparty gradeGPS 340 reinsurance assetsReinsurance recoverables on outstanding and paid claims: from APRA-authorised reinsurersReinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers except for amounts outstanding on and from the second balance dateReinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are amounts outstanding on and from the second balance date - supported by security arrangements in AustraliaReinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are amounts outstanding on and from the second balance date – not supported by security arrangements in AustraliaReinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are overdue for more than 6 monthsExpected reinsurance recoveries: relating to APRA-authorised reinsurersExpected reinsurance recoveries: relating to non-APRA-authorised reinsurersOther reinsurance assets: from APRA-authorised reinsurersOther reinsurance assets: from non-APRA-authorised reinsurersReceivablesNon-reinsurance recoveries receivableInvestment income receivableOther accounts receivable | Report the assets by counterparty grade type. |
| 2 | Counterparty Grade Type | Grade 1 (Government)Grade 1 (Other)Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7 | Report the counterparty grade type. |
| 3 | Assets By Counterparty Grade Amount | Whole dollars | Report the assets by counterparty grade amount. |