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Financial Sector (Collection of Data) (reporting standard) determination No. 85 of 2006 - Reporting Standard GRS 320.0 (2007) Reconciliation of Annual Disclosure
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 85 of 2006 - Reporting Standard GRS 320.0 (2007) Reconciliation of Annual Disclosure.
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001 (the Collection of Data Act). It requires all general insurers (insurers) to provide APRA with a reconciliation of their published statutory accounts to the APRA regulatory accounts.
This reporting standard outlines the overall requirements for the provision of this information to APRA. It should be read in conjunction with Form GRF 320.0 Reconciliation of Annual Disclosure Form (GRF 320.0) and the instructions to that form (which are attached and form part of this reporting standard).