CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 68 of 2023
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Financial Sector (Collection of Data) (reporting standard) determination No. 68 of 2023
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 68 of 2023.
For each asset exposure, report the amounts corresponding to each counterparty grade for Australian business.
Report assets backing insurance liabilities at fair value. Report values on a Level 2 insurer group basis. Report values corresponding to the Level 2 insurance group’s Australian business only.
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. |
For each asset exposure, report the amounts corresponding to each counterparty grade for international business.
Report assets backing insurance liabilities at fair value. Report values on a Level 2 insurer group basis. Report values corresponding to the Level 2 insurance group’s international business only.
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 claimsExpected reinsurance recoveriesOther reinsurance assetsReceivablesNon-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. |