Part Specific instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 73 of 2023 - Specific instructions

Specific instructionsSpecific instructions

Start here

Get a plain-English read of Specific instructions

Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 73 of 2023.

Reporting Standard GRS 116.0

Insurance Concentration Risk Charge

General instructions

Reporting tables

Tables described in this reporting standard list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

Definitions

Terms in bold italics are defined in this Definitions section of these instructions.

B

Basis for determination of H3 requirement	The insurer must select ‘gross’ if it has determined that the H3 requirement would be greater if it is based on the gross loss arising from the occurrence of a single event, when compared to the net loss arising from the occurrence of a single event.The insurer must select ‘net’ if it has determined that the H3 requirement would be greater if it is based on the net loss arising from the occurrence of a single event, when compared to the gross loss arising from the occurrence of a single event.
Basis for determination of H4 requirement	The insurer must select ‘gross’ if it has determined that the H4 requirement would be greater if it is based on the gross loss arising from the occurrence of a single event, when compared to the net loss arising from the occurrence of a single event.The insurer must select ‘net’ if it has determined that the H4 requirement would be greater if it is based on the net loss arising from the occurrence of a single event, when compared to the gross loss arising from the occurrence of a single event.
Basis for determination of NP VR	The insurer must enter ‘gross’ if it has determined that the NP VR would be greater, if it is based on the gross loss arising from the occurrence of a single event, than the net loss arising from the occurrence of a single event.The insurer must enter ‘net’ if it has determined that the NP VR would be greater, if it is based on the net loss arising from the occurrence of a single event, than the gross loss arising from the occurrence of a single event.

Basis for determination of H3 requirement

The insurer must select ‘gross’ if it has determined that the H3 requirement would be greater if it is based on the gross loss arising from the occurrence of a single event, when compared to the net loss arising from the occurrence of a single event.The insurer must select ‘net’ if it has determined that the H3 requirement would be greater if it is based on the net loss arising from the occurrence of a single event, when compared to the gross loss arising from the occurrence of a single event.

Basis for determination of H4 requirement

The insurer must select ‘gross’ if it has determined that the H4 requirement would be greater if it is based on the gross loss arising from the occurrence of a single event, when compared to the net loss arising from the occurrence of a single event.The insurer must select ‘net’ if it has determined that the H4 requirement would be greater if it is based on the net loss arising from the occurrence of a single event, when compared to the gross loss arising from the occurrence of a single event.

Basis for determination of NP VR

The insurer must enter ‘gross’ if it has determined that the NP VR would be greater, if it is based on the gross loss arising from the occurrence of a single event, than the net loss arising from the occurrence of a single event.The insurer must enter ‘net’ if it has determined that the NP VR would be greater, if it is based on the net loss arising from the occurrence of a single event, than the gross loss arising from the occurrence of a single event.

C

Commencement date of catastrophe reinsurance program	The insurer is required to report the commencement date of catastrophe reinsurance program. Where the insurer has multiple inception dates for its catastrophe reinsurance program it must consult with APRA to determine the relevant commencement date.

H3 aggregate offset	H3 aggregate offset is the amount of potential reinsurance recoverables from aggregate reinsurance cover. The insurer must not allow for any reinstatements of aggregate reinsurance cover unless these have been contractually agreed with the reinsurer(s). If reinstatements are included, the cost of reinstatement must be netted from the offset. The insurer must agree with APRA a methodology for the determination of this adjustment.This methodology may allow for any portion of paid and outstanding claims and premiums liabilities (PL) that contribute to the insurer’s retained losses for the purposes of the retention on any aggregate reinsurance cover, provided it does not result in a double-count between this offset and the PL offset.The total H3 aggregate offset is calculated as the sum of:first event;second event; andthird event.
H3 loss per event	The H3 loss per event is calculated for each H3 event as the sum of:single event loss from H3 event;H3 reinstatement cost;less:H3 reinsurance recoverables;H3 aggregate offset; andH3 reinstatement premiums.
H3 reinstatement cost	The insurer is not required to determine a H3 reinstatement cost after the third event.H3 reinstatement cost is the cost (if any) of reinstating catastrophe reinsurance cover after the occurrence of the first two H3 losses.The cost (if any) must reflect the cost of reinstating reinsurance cover up to the size of the third event. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the reinsurance market conditions that would prevail after the occurrence of the events. The amount must not be less than the full original cost of the cover, with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail in the market after the occurrence of the events.The total H3 reinstatement cost is calculated as the sum of:first event; andsecond event.
H3 reinstatement premiums	H3 reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the events that give rise to three H3 losses. H3 reinstatement premiums must only be included in NP HR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.The total H3 reinstatement premiums is calculated as the sum of:first event;second event; andthird event.
H3 reinsurance recoverables	H3 reinsurance recoverables are the level of potential reinsurance recoverables should there be the occurrence of three H3 losses over the catastrophe reinsurance program treaty year. H3 reinsurance recoverables must not include any amounts due from aggregate reinsurance cover.The total H3 reinsurance recoverables is calculated as the sum of:first event;second event; andthird event.
H3 requirement	The H3 requirement is calculated as the total over the three events for H3 loss per event.
H4 aggregate offset	H4 aggregate offset is the amount of potential reinsurance recoverables from aggregate reinsurance cover. The insurer must not allow for any reinstatements of aggregate reinsurance cover unless these have been contractually agreed with the reinsurer(s). If reinstatements are included, the cost of reinstatement must be netted from the offset. The insurer must agree with APRA a methodology for the determination of this adjustment.This methodology may allow for any portion of paid and outstanding claims and PL that contribute to the insurer’s retained losses for the purposes of the retention on any aggregate reinsurance cover, provided it does not result in a double-count between this offset and the PL offset.The total H4 aggregate offset is calculated as the sum of:first event;second event;third event; andfourth event.
H4 loss per event	The H4 loss per event is calculated for each H4 event as the sum of:single event loss from H4 event; andH4 reinstatement cost;less:H4 reinsurance recoverables;H4 aggregate offset; andH4 reinstatement premiums.
H4 reinstatement cost	H4 reinstatement cost is the cost (if any) of reinstating catastrophe reinsurance cover after the occurrence of the first three H4 losses. The cost (if any) must reflect the cost of reinstating reinsurance cover up to the size of the fourth event. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the reinsurance market conditions that would prevail after the occurrence of the events. The amount must not be less than the full original cost of the cover, with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail in the market after the occurrence of the events.The total H4 reinstatement cost is calculated as the sum of:first event;second event; andthird event.
H4 reinstatement premiums	H4 reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the events that give rise to three H4 losses. H4 reinstatement premiums must only be included in NP HR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.The total H4 reinstatement premiums is calculated as the sum of:first event;second event;third event; andfourth event.
H4 reinsurance recoverables	H4 reinsurance recoverables are the level of potential reinsurance recoverables should there be the occurrence of four H4 losses over the catastrophe reinsurance program treaty year. H4 reinsurance recoverables must not include any amounts due from aggregate reinsurance cover.The total H4 reinsurance recoverables is calculated as the sum of:first event;second event;third event; andfourth event.
H4 requirement	The H4 requirement is calculated as the total over the four events for H4 loss per event.

H3 aggregate offset

H3 aggregate offset is the amount of potential reinsurance recoverables from aggregate reinsurance cover. The insurer must not allow for any reinstatements of aggregate reinsurance cover unless these have been contractually agreed with the reinsurer(s). If reinstatements are included, the cost of reinstatement must be netted from the offset. The insurer must agree with APRA a methodology for the determination of this adjustment.This methodology may allow for any portion of paid and outstanding claims and premiums liabilities (PL) that contribute to the insurer’s retained losses for the purposes of the retention on any aggregate reinsurance cover, provided it does not result in a double-count between this offset and the PL offset.The total H3 aggregate offset is calculated as the sum of:first event;second event; andthird event.

H3 loss per event

The H3 loss per event is calculated for each H3 event as the sum of:single event loss from H3 event;H3 reinstatement cost;less:H3 reinsurance recoverables;H3 aggregate offset; andH3 reinstatement premiums.

H3 reinstatement cost

The insurer is not required to determine a H3 reinstatement cost after the third event.H3 reinstatement cost is the cost (if any) of reinstating catastrophe reinsurance cover after the occurrence of the first two H3 losses.The cost (if any) must reflect the cost of reinstating reinsurance cover up to the size of the third event. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the reinsurance market conditions that would prevail after the occurrence of the events. The amount must not be less than the full original cost of the cover, with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail in the market after the occurrence of the events.The total H3 reinstatement cost is calculated as the sum of:first event; andsecond event.

H3 reinstatement premiums

H3 reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the events that give rise to three H3 losses. H3 reinstatement premiums must only be included in NP HR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.The total H3 reinstatement premiums is calculated as the sum of:first event;second event; andthird event.

H3 reinsurance recoverables

H3 reinsurance recoverables are the level of potential reinsurance recoverables should there be the occurrence of three H3 losses over the catastrophe reinsurance program treaty year. H3 reinsurance recoverables must not include any amounts due from aggregate reinsurance cover.The total H3 reinsurance recoverables is calculated as the sum of:first event;second event; andthird event.

H3 requirement

The H3 requirement is calculated as the total over the three events for H3 loss per event.

H4 aggregate offset

H4 aggregate offset is the amount of potential reinsurance recoverables from aggregate reinsurance cover. The insurer must not allow for any reinstatements of aggregate reinsurance cover unless these have been contractually agreed with the reinsurer(s). If reinstatements are included, the cost of reinstatement must be netted from the offset. The insurer must agree with APRA a methodology for the determination of this adjustment.This methodology may allow for any portion of paid and outstanding claims and PL that contribute to the insurer’s retained losses for the purposes of the retention on any aggregate reinsurance cover, provided it does not result in a double-count between this offset and the PL offset.The total H4 aggregate offset is calculated as the sum of:first event;second event;third event; andfourth event.

H4 loss per event

The H4 loss per event is calculated for each H4 event as the sum of:single event loss from H4 event; andH4 reinstatement cost;less:H4 reinsurance recoverables;H4 aggregate offset; andH4 reinstatement premiums.

H4 reinstatement cost

H4 reinstatement cost is the cost (if any) of reinstating catastrophe reinsurance cover after the occurrence of the first three H4 losses. The cost (if any) must reflect the cost of reinstating reinsurance cover up to the size of the fourth event. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the reinsurance market conditions that would prevail after the occurrence of the events. The amount must not be less than the full original cost of the cover, with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail in the market after the occurrence of the events.The total H4 reinstatement cost is calculated as the sum of:first event;second event; andthird event.

H4 reinstatement premiums

H4 reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the events that give rise to three H4 losses. H4 reinstatement premiums must only be included in NP HR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.The total H4 reinstatement premiums is calculated as the sum of:first event;second event;third event; andfourth event.

H4 reinsurance recoverables

H4 reinsurance recoverables are the level of potential reinsurance recoverables should there be the occurrence of four H4 losses over the catastrophe reinsurance program treaty year. H4 reinsurance recoverables must not include any amounts due from aggregate reinsurance cover.The total H4 reinsurance recoverables is calculated as the sum of:first event;second event;third event; andfourth event.

H4 requirement

The H4 requirement is calculated as the total over the four events for H4 loss per event.

Natural perils horizontal requirement (NP HR)	The natural perils horizontal requirement (NP HR) is calculated as the greater of:H3 requirement; orH4 requirementless:PL offset.
Natural perils vertical requirement (NP VR)	The natural perils vertical requirement (NP VR) is calculated as the greater of:NP PML less NP reinsurance recoverables; ornet whole-of-portfolio loss;less:NP reinstatement premiumsplus:NP reinstatement costless:other adjustments.
Net whole-of-portfolio loss	Net whole-of-portfolio loss is the net loss arising from the occurrence of a single event where that net loss is not less than the whole-of-portfolio annual net loss with a 0.5 per cent probability of occurrence.
NP PML	NP PML is the gross loss arising from the occurrence of a single event, where that loss is not less than the whole-of-portfolio annual loss with a 0.5 per cent probability of occurrence.
NP reinstatement cost	NP reinstatement cost is the cost (if any) of reinstating all catastrophe reinsurance cover relating to the reinsurance recoverables determined. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on current reinsurance market conditions. The amount must not be less than the full original cost of the cover with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail.
NP reinstatement premiums	NP reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the event that gives rise to its NP PML, or the net whole-of-portfolio loss. NP reinstatement premiums must only be included in NP VR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.
NP reinsurance recoverables	NP reinsurance recoverables is the level of potential reinsurance recoverables should there be the occurrence of the event that gives rise to NP PML. This amount must not include any amounts due from aggregate reinsurance cover.

Natural perils horizontal requirement (NP HR)

The natural perils horizontal requirement (NP HR) is calculated as the greater of:H3 requirement; orH4 requirementless:PL offset.

Natural perils vertical requirement (NP VR)

The natural perils vertical requirement (NP VR) is calculated as the greater of:NP PML less NP reinsurance recoverables; ornet whole-of-portfolio loss;less:NP reinstatement premiumsplus:NP reinstatement costless:other adjustments.

Net whole-of-portfolio loss

Net whole-of-portfolio loss is the net loss arising from the occurrence of a single event where that net loss is not less than the whole-of-portfolio annual net loss with a 0.5 per cent probability of occurrence.

NP PML

NP PML is the gross loss arising from the occurrence of a single event, where that loss is not less than the whole-of-portfolio annual loss with a 0.5 per cent probability of occurrence.

NP reinstatement cost

NP reinstatement cost is the cost (if any) of reinstating all catastrophe reinsurance cover relating to the reinsurance recoverables determined. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on current reinsurance market conditions. The amount must not be less than the full original cost of the cover with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail.

NP reinstatement premiums

NP reinstatement premiums are applicable to insurers that write reinsurance and may receive inwards reinstatement premiums from cedants as a result of the event that gives rise to its NP PML, or the net whole-of-portfolio loss. NP reinstatement premiums must only be included in NP VR if the reinsurance contract specifically stipulates that offsetting with the cedant will occur at the time of the payment of the reinsurance claim.

NP reinsurance recoverables

NP reinsurance recoverables is the level of potential reinsurance recoverables should there be the occurrence of the event that gives rise to NP PML. This amount must not include any amounts due from aggregate reinsurance cover.

OA PML	OA PML is the gross loss arising from the occurrence of a single event, such that the size of the loss has 0.5 per cent probability of occurrence. An insurer with exposures to accumulations of losses arising from a common dependent source or non-natural perils must determine OA PML.
OA reinstatement cost	OA reinstatement cost is the cost (if any) of reinstating all catastrophe reinsurance cover relating to OA reinsurance recoverables. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the current reinsurance market conditions. The amount must not be less than the full original cost of the cover with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail.
OA reinsurance recoverables	OA reinsurance recoverables is the level of potential reinsurance recoverables should there be occurrence of OA PML. This amount may include any amounts from aggregate reinsurance cover if the cover has reached its attachment point, or will as a result of OA PML.The reinsurance recoverables can then be applied until the cover has been exhausted by claims by the insurer or the date that the aggregate reinsurance treaty expires, whichever occurs first.
Other accumulations vertical requirement (OA VR)	The other accumulations vertical requirement (OA VR) is calculated as the sum of:OA PML; andOA reinstatement costless:PL adjustment to OA PML; andOA reinsurance recoverables.
Other adjustments	Other adjustments include potential reinsurance recoverables from aggregate reinsurance cover. Aggregate reinsurance cover is eligible to be considered for inclusion in the NP VR once the aggregate reinsurance cover has reached its attachment point, or will as a result of the occurrence of NP PML, or net whole-of-portfolio loss, as appropriate. The reinsurance recoverables from aggregate reinsurance cover must then be applied up until the cover has been exhausted by claims by the insurer or the date that the aggregate reinsurance treaty expires, whichever occurs first.

OA PML

OA PML is the gross loss arising from the occurrence of a single event, such that the size of the loss has 0.5 per cent probability of occurrence. An insurer with exposures to accumulations of losses arising from a common dependent source or non-natural perils must determine OA PML.

OA reinstatement cost

OA reinstatement cost is the cost (if any) of reinstating all catastrophe reinsurance cover relating to OA reinsurance recoverables. In determining this cost, if the insurer does not have contractually agreed rates for the reinsurance cover, the insurer must estimate the cost based on the current reinsurance market conditions. The amount must not be less than the full original cost of the cover with no deduction for the expiry of time since the inception of the reinsurance arrangements unless the insurer is able to demonstrate to APRA that the amount materially overstates the cost that would prevail.

OA reinsurance recoverables

OA reinsurance recoverables is the level of potential reinsurance recoverables should there be occurrence of OA PML. This amount may include any amounts from aggregate reinsurance cover if the cover has reached its attachment point, or will as a result of OA PML.The reinsurance recoverables can then be applied until the cover has been exhausted by claims by the insurer or the date that the aggregate reinsurance treaty expires, whichever occurs first.

Other accumulations vertical requirement (OA VR)

The other accumulations vertical requirement (OA VR) is calculated as the sum of:OA PML; andOA reinstatement costless:PL adjustment to OA PML; andOA reinsurance recoverables.

Other adjustments

Other adjustments include potential reinsurance recoverables from aggregate reinsurance cover. Aggregate reinsurance cover is eligible to be considered for inclusion in the NP VR once the aggregate reinsurance cover has reached its attachment point, or will as a result of the occurrence of NP PML, or net whole-of-portfolio loss, as appropriate. The reinsurance recoverables from aggregate reinsurance cover must then be applied up until the cover has been exhausted by claims by the insurer or the date that the aggregate reinsurance treaty expires, whichever occurs first.

Item 1	Natural perils vertical requirement (NP VR) is a derived item and is calculated as the greater of:item 1.2 less item 1.3; oritem 1.4;less:item 1.5plus:item 1.6less:item 1.7
Item 1.1	Report the basis for determination of NP VR value. The valid values are:gross; ornet
Item 1.2	Report the NP PML amount.The insurer must only report this item if the insurer has entered ‘gross’ in item 1.1.
Item 1.3	Report the NP reinsurance recoverables amount.The insurer must only report this item if the insurer has entered ‘gross’ in item 1.1.
Item 1.4	Report the net whole-of-portfolio loss amount.The insurer must only report this item if the insurer has entered ‘net’ in item 1.1.
Item 1.5	Report the NP reinstatement premiums amount.
Item 1.6	Report the NP reinstatement cost amount.
Item 1.7	Report the other adjustments amount.

Item 2	Natural perils horizontal requirement (NP HR) is a derived item and is calculated as the greater ofitem 2.3; oritem 2.4less:item 2.5.
Item 2.1	Report the commencement date of catastrophe reinsurance program amount.
Item 2.2	Report the end date of catastrophe reinsurance program amount.

Item 2.3	H3 requirement is a derived item and is calculated as the total over the three events (across columns 1 to 3) for:item 2.3.7
Item 2.3.1	Report the basis for determination of H3 requirement. The valid values are:gross; ornet
Item 2.3.2	Report the single event loss from H3 event amount.

Column 1	Report the amount for the first event.
Column 2	Report the amount for second event.
Column 3	Report the amount for the third event.

Item 2.3.3	Report the H3 reinsurance recoverables amount for each event.This item must only be reported if the insurer has selected ‘gross’ in item 2.3.1.The total H3 reinsurance recoverables is calculated as the sum across columns 1 to 3.
Item 2.3.4	Report the H3 aggregate offset amount for each event.The total H3 aggregate offset is calculated as the sum across columns 1 to 3.
Item 2.3.5	Report the H3 reinstatement premiums amount for each event.The total H3 reinstatement premiums is calculated as the sum across columns 1 to 3.
Item 2.3.6	Report the H3 reinstatement cost amount after the first and second events.The insurer is not required to determine a H3 reinstatement cost after the third event.The total H3 reinstatement cost is calculated as the sum across columns 1 to 2.
Item 2.3.7	H3 loss per event is a derived item and is calculated for each event as the sum of:item 2.3.2; anditem 2.3.6.less:item 2.3.3;item 2.3.4; anditem 2.3.5.The total H3 loss per event is calculated as the sum across columns 1 to 3.

Specific instructionsSpecific instructions

Get a plain-English read of Specific instructions

Reporting tables

Definitions

B

C

E

H

L

N

O

P

S

Specific instructions

Table 1: Insurance Concentration Risk Charge

Units of measurement

H3 requirement

Item 2.4	H4 requirement is a derived item and is calculated as the total over the four events (across columns 1 to 4) for:item 2.4.7
Item 2.4.1	Report the basis for determination of H4 requirement. The valid values are:gross; ornet
Item 2.4.2	Report the single event loss from H4 event amount.

Item 2.4.3	Report the H4 reinsurance recoverables amount for each event.This item must only be reported if the insurer has selected ‘gross’ in item 2.4.1.The total H4 reinsurance recoverables is calculated as the sum across columns 1 to 4.
Item 2.4.4	Report the H4 aggregate offset amount for each event.The total H4 aggregate offset is calculated as the sum across columns 1 to 4.
Item 2.4.5	Report the H4 reinstatement premiums amount for each event.The total H4 reinstatement premiums is calculated as the sum across columns 1 to 4.
Item 2.4.6	Report the H4 reinstatement cost amount after the first, second and third events.The insurer is not required to determine a H4 reinstatement cost after the fourth event.The total H4 reinstatement cost is calculated as the sum across columns 1 to 3.
Item 2.4.7	H4 loss per event is a derived item and is calculated for columns 1 to 4 as the sum of:item 2.4.2; anditem 2.4.6.less:item 2.4.3;item 2.4.4; anditem 2.4.5.The total H4 loss per event is calculated as the sum across columns 1 to 4.

Item 3	Other accumulations vertical requirement (OA VR) is a derived item and is calculated as the sum of:item 3.1; anditem 3.4less:item 3.2; anditem 3.3.
Item 3.1	Report the OA PML amount.
Item 3.2	Report the PL adjustment to OA PML amount.
Item 3.3	Report the OA reinsurance recoverables amount.
Item 3.4	Report the OA reinstatement cost amount.