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Financial Sector (Collection of Data) (reporting standard) determination No. 75 of 2023
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Financial Sector (Collection of Data) (reporting standard) determination No. 75 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. 75 of 2023.
Terms in bold italics are defined in this Definitions section of these instructions.
A
| Adjustment for Cumulative Exposures Amount | For reinsurance exposures only, this is the adjustment for cumulative exposures that needs to be made in accordance with GPS 117. |
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| Asset Concentration Risk Charge Limit Amount | For reinsurance exposures this means the appropriate asset concentration limit as specified in GPS 117 for reinsurance exposures to grade 5, 6 and 7 counterparties or grade 4 counterparties belonging to the same group.For non-reinsurance exposures this means the appropriate Asset Concentration Risk Charge limit as specified in GPS 117. |
| Asset Concentration Risk Charge Long Term Limit Amount | This means the appropriate Asset Concentration Risk Charge limit for long-term exposures to unrelated parties that are part of an APRA-regulated group as per GPS 117.For exposures categorised as 'Unrelated party (APRA-regulated group)', this is the fair value of the exposure to long-term assets, net of provision for doubtful debts and after amounts that are deducted from the capital base. Long term exposures are those assets with a residual maturity of greater than one year. |
| Asset Concentration Risk Charge Long Term Net Exposure Amount | This means the fair value of the exposure to long-term assets, net of provision for doubtful debts and after amounts that are deducted from the capital base. Long term exposures are those assets with a residual maturity of greater than one year. |
| Asset Concentration Risk Charge Net Exposure Amount | This means the fair value of the exposure, net of provision for doubtful debts and any regulatory adjustments to capital base related to this exposure, that is subject to Asset Concentration Risk Charge. For reinsurance exposures, regulatory adjustments would consist of reinsurance assets that do not meet the reinsurance documentation test and the governing law requirements as per Prudential Standard GPS 230 Reinsurance Management (GPS 230). |
| Asset Exposure Category After Eligible Credit Support | For reinsurance exposures that are covered by eligible credit support, report the counterparty grade grouping as:grade 4; orgrade 5, 6 or 7.For non-reinsurance exposures, categorise the exposure into one of the following in accordance with GPS 117:related party (APRA-regulated group);unrelated party (APRA-regulated group); orother. |
C
| Counterparty Grade type | This means the classification applied to the exposure as per Prudential Standard GPS 001 Definitions (GPS 001). |
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| Counterparty Group Name | This is the name of the group to which the counterparty to the exposure belongs. |
| Counterparty Name | This is the name of the counterparty to the exposure. |
| Counterparty Grade After Eligible Credit Support | This means the counterparty grade type related to exposures that are covered by collateral or guarantee. |
E
| Eligible Credit Support Applied | The means whether the reinsurance or non-reinsurance exposure is covered by an eligible collateral, guarantee, or letter of credit, indicate whether the insurer has applied the eligible credit support to calculate the Asset Concentration Risk Charge.Possible values are:yes; andno. |
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| Exposure subject to Asset Concentration Risk Charge | For reinsurance exposures only: This is the total exposure that is subject to the Asset Concentration Risk Charge. This item is calculated at the level of each counterparty group name as the sum of:Asset Concentration Risk Charge net exposure amount; andadjustment for cumulative exposures amount. |
N
| Name of Provider of Eligible Credit Support | This means the name of the entity providing the collateral or guarantee where the insurer holds collateral against the asset or if the asset has been guaranteed. |
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| Non-reinsurance Asset Concentration Risk Charge | This represents the Asset Concentration Risk Charge for non-reinsurance exposures and is the sum of the Asset Concentration Risk Charges for each non-reinsurance exposure category.This is the excess (if any) of the net exposure amount over and above the respective Asset Concentration Risk Charge limit and is calculated as the greater of:Asset Concentration Risk Charge net exposure amount less Asset Concentration Risk Charge limit amount; andAsset Concentration Risk Charge long term net exposure amount less Asset Concentration Risk Charge long term limit amount,subject to a floor of zero. |
O
| Off-Balance Sheet Large Exposure Amount | This represents the fair value of the exposure, net of provision for doubtful debts, recognised off-balance sheet. |
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| On-Balance Sheet Large Exposure Amount | This represents the fair value of the exposure, net of provision for doubtful debts, recognised on-balance sheet. |
R
| Reinsurance Asset Concentration Risk Charge | This represents the Asset Concentration Risk Charge for reinsurance exposures and is the sum of the Asset Concentration Risk Charges for reinsurance exposures across all counterparty grades.This is the excess (if any) of the net exposure amount over and above the respective Asset Concentration Risk Charge limit and is calculated as exposure subject to Asset Concentration Risk Charge less Asset Concentration Risk Charge limit amount, subject to a floor of zero. |
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| Related party | This means the type of relationship of the counterparty to the reporting insurer. This can take the values of:parent;controlled entity;associate / joint venture; orother related party.Definitions of the related party types listed above can be found in GPS 001. |
T
| Total large exposure amount | This represents the fair value of the exposure, net of provision for doubtful debts, and includes both on-balance sheet and off-balance sheet amounts.This is calculated as the sum of:on-balance sheet large exposure amount; andoff-balance sheet large exposure amount. |
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