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Financial Sector (Collection of Data) (reporting standard) determination No. 87 of 2023
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General instructions
These instructions assist completion of Reporting Standard GRS 320.0.G Liability Roll Forwards, which collects information relating to reconciliations of insurance contract liabilities required by AASB 17 Insurance Contracts (AASB 17) for the Level 2 insurance group. These instructions also apply to roll forwards of assets for insurance acquisition cash flows and reinsurance contracts held.