Financial Sector (Collection of Data) (reporting standard) determination No. 7 of 2011 - GRS 300.0_G (2011) - Statement of Financial Position (Level 2 Insurance Group)
Term to maturityTerm to maturity
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Term to maturity
Reference to term to maturity refers to residual term to maturity not original term to maturity.
Related party disclosure
‘Related party’ or ‘Related parties’, where used in these instructions and the related form is to be taken to have the same meaning as contained in Australian accounting standards.
Investment Capital Factor %
This column for each asset discloses the appropriate investment capital factor for the asset type in accordance with GPS 111.
Investment Risk Charge
This column for each asset will calculate the appropriate investment risk charge in accordance with GPS 111.
Specific instructions
This form is to be completed by separating out ‘Australian business’ and aggregate ‘International business’. The total business for the group will be the sum of the Australian business, aggregate international business and inter-region eliminations.
Amounts reported for Australia and other regions should be reported on the basis that these entities (or regions) are separate from the group before consolidation.
The assets and liabilities forming part of the Statement of Financial Position are to be presented on a liquidity basis, in line with the requirements for the use of that option under Australian accounting standards.