Division Table 11: Other Business Expenses - Financial Sector (Collection of Data) (reporting standard) determination No. 97 of 2023 - Table 11: Other Business Expenses

Table 7: Net Investment Income

Reporting basis

This table applies to health benefits funds and the general fund.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Asset Class Type	Interest rate investments (direct)Equities (direct)Property (direct)Loans (direct)Indirect investmentsOther investments	Report the asset class type.
4	Investment Income Amount	Whole dollars	Report the investment income amount.
5	Gains/Losses On Investments Amount	Whole dollars	Report the gains/losses on investments amount.Report gains on investments as a positive value.Report losses on investments as a negative value.

Table 8: Insurance Claims - HIB by state

Reporting basis

This table applies to health benefits funds only.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.
2	State And Territory Of Australia	NSWVICQLDSAWATASACTNT	Report by state and territory of Australia.
3	Hospital Treatment Claims Incurred Amount	Whole dollars	Report the claims incurred amount for hospital treatment only.
4	Net RETF Amount	Whole dollars	Report the net RETF amount.Report net RETF amount as a positive value where RETF is a net payable.Report net RETF amount as a negative value where RETF is a net receipt.Although NSW and ACT are in the same RETF jurisdiction, the total net RETF in that jurisdiction should be apportioned between NSW and ACT according to the split of the residency of the health benefit fund’s hospital SEUs as at the reporting date.
5	State Ambulance Levies Amount	Whole dollars	Report the state ambulance levies amount.
6	General Treatment Claims Incurred Amount	Whole dollars	Report the claims incurred amount for general treatment only.

Table 9: Insurance Claims - Hospital Category

Reporting basis

This table applies to health benefits funds only.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.
2	Hospital Category	GoldSilver +SilverBronze +BronzeBasic +Basic	Report the hospital category.
3	Hospital Treatment Claims Incurred Amount	Whole dollars	Report the claims incurred amount for hospital treatment.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category.
4	Net RETF Amount	Whole dollars	Report the net RETF amount.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category.Report net RETF amount as a positive value where RETF is a net payable.Report net RETF amount as a negative value where RETF is a net receipt.
5	State Ambulance Levies Amount	Whole dollars	Report the state ambulance levies amount.Private health insurers may use approximate methods and take into account overall materiality in apportioning this item by hospital category.

Table 10: Insurance Claims – HRIB

Reporting basis

This table applies to health benefits funds and the general fund.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Health-Related Insurance Business Type	Overseas visitor coverOverseas student health cover	Report the health-related insurance business type.
4	Gross Claims Incurred Amount	Whole dollars	Report the gross claims incurred amount.
5	Reinsurance Recoveries Amount	Whole dollars	Report the reinsurance recoveries amount.

Table 11: Other Business Expenses

Reporting basis

This table applies to health benefits funds and the general fund.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Private Health Insurer Business Type	Health insurance businessHealth-related insurance businessHealth-related business – non-insurance	Report the private health insurer business type.Health insurance business does not apply where the private health insurer fund type is general fund.
4	Other Business Expenses Type	Commissions & feesMarketing and publicityEmployee costsOperations & administrationShare of corporate overheadsOther management expensesCosts of goods/services: Optical businessCosts of goods/services: Dental businessCosts of goods/services: Hospitals & Medical CentresCosts of goods/services: Other	Report the other business expenses type.Only the following items apply where the private health insurer business type is health insurance business or health-related insurance business:Commissions & feesMarketing and publicityEmployee costsOperations & administrationShare of corporate overheadsOther management expensesAll items apply where the private health insurer business type is health-related business – non-insurance.
5	Other Business Expenses Amount	Whole dollars	Report the other business expenses amount.

Table 12: Other Business Expenses – Claims Handling Expenses

Reporting basis

This table applies to health benefits funds and the general fund.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Private Health Insurer Business Type	Health insurance businessHealth-related insurance business	Report the private health insurer business type.Health insurance business does not apply where the private health insurer fund type is general fund.
4	Claims Handling Expenses Amount	Whole dollars	Report the claims handling expenses amount.

Table 13: Retained Earnings at the end of the Reporting Period

Reporting basis

This table applies to health benefits funds and the general fund.

Units of measurement

Report values in whole Australian dollars.

	Name	Valid values	Description
1	Private Health Insurer Fund Type	Health benefits fundGeneral fund	Report the private health insurer fund type.
2	Private Health Insurer Fund Name	Free text	Report the name of the private health insurer fund type. This is in the event a private health insurer has multiple health benefits funds.In the event a private health insurer has only one health benefits fund, its name should be the same as the private health insurer.For the general fund, report the same name as the private health insurer.
3	Retained Earnings Item Type	Retained earnings at the beginning of the reporting periodProfit / loss after income tax attributable to members of the companyAdjustments to retained earnings due to change in accounting policies / standardsReduction in retained earnings on share buy backTransfers to / from reservesTransfers to / from parent entityDividends declared or paidTransfers to / from other fundsOther retained earnings movements	Report the retained earnings item type.
4	Retained Earnings Amount	Whole dollars	Report the retained earnings amount.Report decreases to retained earnings item types as negative values.Report increases to retained earnings item types as positive values.

Table 11: Other Business ExpensesTable 11: Other Business Expenses

Get a plain-English read of Table 11: Other Business Expenses

Table 7: Net Investment Income

Reporting basis

Units of measurement

Table 8: Insurance Claims - HIB by state

Reporting basis

Units of measurement

Table 9: Insurance Claims - Hospital Category

Reporting basis

Units of measurement

Table 10: Insurance Claims – HRIB

Reporting basis

Units of measurement

Table 11: Other Business Expenses

Reporting basis

Units of measurement

Table 12: Other Business Expenses – Claims Handling Expenses

Reporting basis

Units of measurement

Table 13: Retained Earnings at the end of the Reporting Period

Reporting basis

Units of measurement