Division I - Financial Sector (Collection of Data) (reporting standard) determination No. 68 of 2023 - I

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Interest rate investments (direct)	This is the value of debt securities held by the reporting Level 2 insurance group as at the relevant date, plus the value of deposits and placements that have been classified by the reporting Level 2 insurance group as assets backing insurance liabilities for statutory reporting purposes. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.
Investment income receivable	This is the value, as at the relevant date, of investment income that is receivable by the reporting Level 2 insurance group net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment assets (e.g. interest, dividends, unit trust distributions, and rental income that is accrued but not yet received). Investment assets are those acquired with the intention to subsequently sell the asset at a profit and not for use within the operations of the business or as a strategic investment.

Interest rate investments (direct)

This is the value of debt securities held by the reporting Level 2 insurance group as at the relevant date, plus the value of deposits and placements that have been classified by the reporting Level 2 insurance group as assets backing insurance liabilities for statutory reporting purposes. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.

Investment income receivable

This is the value, as at the relevant date, of investment income that is receivable by the reporting Level 2 insurance group net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment assets (e.g. interest, dividends, unit trust distributions, and rental income that is accrued but not yet received). Investment assets are those acquired with the intention to subsequently sell the asset at a profit and not for use within the operations of the business or as a strategic investment.

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