Financial Sector (Collection of Data) (reporting standard) determination No. 72 of 2006 - Reporting Standard GRS 140.3 (2007) Investments - Loans and Advances and Risk Charge
Objective of this reporting standardObjective of this reporting standard
Start here
Get a plain-English read of Objective of this reporting standard
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 72 of 2006 - Reporting Standard GRS 140.3 (2007) Investments - Loans and Advances and Risk Charge.
Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires general insurers (insurers), including foreign general insurers (foreign insurers) operating in Australia through branch operations, to report to APRA, generally on a quarterly and annual basis, the composition of their investments.
This reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with:
- Form GRF 140.3 Investments – Loans and Advances and Risk Charge (Form GRF 140.3) and the instructions to that form (which are attached and form part of this reporting standard); and
- Prudential Standard GPS 110 Capital Adequacy.