PET - Plain English Taxonomy

GRF_300_0_G: Statement of Financial Position (G)
Effective date: 1 January 2013

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Semi-annual / Annual	Thousands of dollars no decimal places
Reporting Consolidation
Level 2

Probability of sufficiency of outstanding claims liabilities (%)	BSL19337

	Australian business	International business	Inter-region elimination	Total business
ASSETS

1. Total cash and liquid assets	BSAO21152	BSAO20605	BSAO20143	BSAO14053
1.1. Investments with related parties of the Level 2 insurance group	BSAO21018	BSAO20611	BSAO20740	BSAO14059

2. Receivables
2.1. Total investment income receivable	BSAO21032	BSAO20681	BSAO20145	BSAO14060

2.2. Total net recoveries other than reinsurance receivable	BSAO21040	BSAO20689	BSAO20146	BSAO21085
2.2.1. On outstanding claims	BSAO20596	BSAO20690	BSAO20818	BSAO20874
2.2.2. On paid claims	BSAO20597	BSAO20691	BSAO20819	BSAO20875

2.3. Premium receivables
2.3.1. Net premium receivables due in 6 months or less	BSAO21047	BSAO20698	BSAO20826	BSAO14076
2.3.2. Net premium receivables due in more than 6 months	BSAO21048	BSAO20699	BSAO20827	BSAO14079
2.3.3. Net premium receivables on unclosed business	BSAO21049	BSAO20701	BSAO20829	BSAO14082
2.3.4. Total net premium receivables	BSAO21050	BSAO20702	BSAO20147	BSAO21092
2.3.4.1. Total net premium that are receivable from related parties	BSAO21051	BSAO20703	BSAO20831	BSAO21093
2.4. Net amount recoverable from reinsurance contracts on outstanding claims and paid claims	BSAO21052	BSAO20704	BSAO20148	BSAO21094
2.4.1. On outstanding claims				BSAO20317
2.4.2. On paid claims				BSAO20318
2.4.3. Net reinsurance recoverables on outstanding claims and paid claims on Australian business under reinsurance contracts that do not meet the reinsurance documentation test				BSAO18804
2.4.4. Net reinsurance recoverables on outstanding claims and paid claims on Australian business under reinsurance contracts that do not meet governing law requirements				BSAO18805
2.4.5. Net reinsurance recoverables on outstanding claims and paid claims on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)				BSAO20174
2.5. Other reinsurance assets	BSAO21053	BSAO20706	BSAO20150	BSAO21095
2.5.1. Net amounts of other reinsurance assets on Australian business under reinsurance contracts that do not meet the reinsurance documentation test				BSAO18834
2.5.2. Net amounts of other reinsurance assets on Australian business under reinsurance contracts that do not meet governing law requirements				BSAO18835
2.5.3. Net amounts of other reinsurance assets on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)				BSAO20508
2.6. Current tax assets	BSAO22047	BSAO22152	BSAO22161	BSAO22045
2.7. GST receivable	BSAO21054	BSAO20708	BSAO20152	BSAO14110
2.8. Other receivables	BSAO21055	BSAO20709	BSAO20153	BSAO21096
2.9. Total receivables	BSAO22743	BSAO22744	BSAO22745	BSAO22746

3. Investments
3.1. Direct interest rate holdings	BSAO20540	BSAO20612	BSAO20741	BSAO20862
3.1.1. Of which: Government securities	BSAO20541	BSAO20613	BSAO20742	BSAO20863
3.1.1.1. Australian Commonwealth government	BSAO20542	BSAO20614	BSAO20743	BSAO21076
3.1.1.2. Other Australian government (state, territory & local)	BSAO20543	BSAO20615	BSAO20744	BSAO21077
3.1.1.3. National government of a foreign country where the security has a Grade 1 rating or the country's long term foreign currency rating is grade 1	BSAO20544	BSAO20616	BSAO20745	BSAO21078
3.1.2. Of which: subordinated debt	BSAO20553	BSAO20625	BSAO20754	BSAO20865
3.1.2.1. Listed subordinated debt	BSAO20554	BSAO20626	BSAO20755	E14137
3.1.2.2. Unlisted subordinated debt	BSAO20555	BSAO20627	BSAO20756	E14140
3.2. Direct equity holdings	BSAO20556	BSAO20628	BSAO20757	BSAO21079
3.2.1. Total listed equity securities	E14206	E14211	E14222	E11012
3.2.2. Total unlisted equity securities	BSAO20558	BSAO20630	BSAO20758	E11013
3.3. Direct property holdings	BSAO20559	BSAO20631	BSAO20759	E11110
3.4. Loans and advances	BSAO20560	BSAO20632	BSAO20760	R11593
3.4.1. Total loans and advances which can be classified into the following:
3.4.1.1. Loans and advances to directors of the reporting group or directors of related parties of the Level 2 insurance group	BSAO20568	BSAO20640	BSAO20768	R11613
3.4.1.2. Unsecured loans to parent or related party that are not on commercial terms	BSAO22747	BSAO22748	BSAO22749	R14439
3.4.1.3. Unsecured loans to employees that exceed $1,000 individually	BSAO20570	BSAO20642	BSAO20770	R11616
3.5. Investments - indirectly held by the group	BSAO20572	BSAO20644	BSAO20772	BSAO20869
3.5.1. Listed trusts (excluding CMT)	BSAO22750	BSAO22753	BSAO22756	E14976
3.5.2. Unlisted trusts (excluding CMT)	BSAO22751	BSAO22754	BSAO22757	E14977
3.5.3. Cash management trusts	BSAO22741	BSAO22742	BSAO22758	E14978
3.6. Total investments	BSAO22752	BSAO22755	BSAO22759	BSAO22760

4. Derivative financial instruments	BSAO21062	BSAO20716	BSAO20844	BSAO21102
5. Deferred tax assets	BSAO21072	BSAO20726	BSAO20155	BSAO21112
6. Total other assets	BSAO22761	BSAO22762	BSAO22763	BSAO22764
6.1. Prepayments	BSAO21061	BSAO20715	BSAO20843	BSAO14122
6.2. Surplus in defined benefit superannuation fund	BSAO21063	BSAO20717	BSAO20845	BSAO21103
6.3. Non-current assets and disposal groups classified as held for sale	BSAO21064	BSAO20718	BSAO20846	BSAO21104
6.4. Other	BSAO21065	BSAO20719	BSAO20847	BSAO21105
7. Deferred levies and charges	BSAO22037	BSAO22151	BSAO22160	BSAO22035
8. Deferred reinsurance expense	BSAO22027	BSAO22146	BSAO22159	BSAO22025
8.1. Deferred reinsurance expense as reported under AASB 1023	BSAO22147	BSAO22148	BSAO22149	BSAO22150
8.2. Deferred reinsurance expense on Australian business under reinsurance contracts that do not meet the reinsurance documentation test				BSAO22074
8.3. Deferred reinsurance expense on Australian business under reinsurance contracts that do not meet governing law requirements				BSAO22075
8.4. Deferred reinsurance expense on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)				BSAO22076

9. Deferred acquisition costs	BSAO20183	BSAO20707	BSAO20151	BSAO20135

10. Total other investments	BSAO21023	BSAO20670	BSAO20798	BSAO21083
10.1. Parent entity	BSAO21019	BSAO20665	BSAO20793	BSAO14176
10.2. Associates	BSAO21020	BSAO20666	BSAO20794	BSAO21080
10.3. Joint ventures	BSAO21021	BSAO20667	BSAO20795	BSAO21081
10.4. Non-consolidated subsidiaries	BSAO20593	BSAO20668	BSAO20796	BSAO20871
10.5. Other	BSAO21022	BSAO20669	BSAO20797	BSAO21082

11. Total plant & equipment net of depreciation / impairment	BSAO21073	BSAO20727	BSAO20156	BSAO14190

12. Intangible assets
12.1. Goodwill	BSAO20601	BSAO20728	BSAO20856	BSAO20879
12.2. Identifiable intangible assets
12.2.1. Intangible assets with a finite life	BSAO20602	BSAO20729	BSAO20857	BSAO20880
12.2.2. Intangible assets with an indefinite life	BSAO20603	BSAO20730	BSAO20858	BSAO20881
12.2.3. Total identifiable intangible assets	BSAO20604	BSAO20731	BSAO20859	BSAO20882
12.3. Total intangible assets after amortisation and impairment	BSAO21074	BSAO20732	BSAO20157	BSAO14197

13. Total assets	BSAO21075	BSAO20733	BSAO20158	BSAO21113

LIABILITIES

14. Total creditors and accruals	BSL18500	BSL18407	BSL18272	BSL18528
14.1. Total creditors/accruals which are payable to related parties	BSL18501	BSL18408	BSL18444	BSL18529

15. Amounts due on reinsurance contracts	BSL18502	BSL18409	BSL18273	BSL18530
15.1. Amounts due on reinsurance contracts which are payable to related parties	BSL18503	BSL18410	BSL18446	BSL18531

16. Outstanding claims liabilities	BSL18505	BSL18412	BSL18275	BSL18494

17. Unearned premium liability	BSL18300	BSL18415	BSL18276	BSL18264

18. Unexpired risk liability	BSL18302	BSL18423	BSL18278	BSL18266

19. Total borrowings	BSL18523	BSL18437	BSL18282	BSL18543
Total borrowings which are:
19.1. Payable to parent entity	BSL18524	BSL18438	BSL18474	BSL18544
19.2. Payable to other related parties	BSL18525	BSL18439	BSL18475	BSL18545
19.3. Secured against assets of the Level 2 insurance group	BSL18526	BSL18440	BSL18476	BSL18546

20. Total income tax liability	BSL19307	BSL19309	BSL19311	BSL19313
20.1. Current tax liability	BSL18504	BSL18411	BSL18274	BSL14041
20.2. Deferred tax liability	BSL18511	BSL18424	BSL18279	BSL18538

21. Total provisions	BSL18510	BSL18422	BSL18277	BSL18537
21.1. Dividends	BSL18506	BSL18418	BSL18454	BSL18533
21.2. Employee entitlements	BSL18507	BSL18419	BSL18455	BSL18534
21.3. Restructuring costs	BSL18508	BSL18420	BSL18456	BSL18535
21.4. Other	BSL18509	BSL18421	BSL18457	BSL18536

22. Total other liabilities	BSL19308	BSL19310	BSL19312	BSL19314
22.1. Derivative financial instruments	BSL18512	BSL18425	BSL18461	BSL18539
22.2. Deficit in defined benefit superannuation fund	BSL18513	BSL18426	BSL18462	BSL18540
22.3. Liabilities included in disposal groups classified as held for sale	BSL18406	BSL18428	BSL18464	BSL16421
22.4. Other liabilities	BSL18515	BSL18429	BSL18465	BSL18541

23. Total loan capital and hybrid securities	BSL18519	BSL18433	BSL18281	BSL14081
23.1. Loan capital	BSL18517	BSL18431	BSL18467	BSL14079
23.2. Hybrid securities	BSL18518	BSL18432	BSL18468	BSL14080
23.3. Total loan capital and hybrid securities which are:
23.3.1. Payable to parent entity	BSL18520	BSL18434	BSL18470	BSL14082
23.3.2. Payable to other related parties	BSL18521	BSL18435	BSL18471	BSL14084
23.3.3. Secured against assets of the Level 2 insurance group	BSL18522	BSL18436	BSL18472	BSL14085

24. Total liabilities	BSL18527	BSL18441	BSL18283	BSL18547

25. Net assets	BSAO21150	BSAO20883	BSAO20304	BSAO21151

SHAREHOLDERS' EQUITY

26. Total share capital	BSE11208	BSE11148	BSE11075	BSE10803
26.1. Ordinary shares	BSE11205	BSE11145	BSE11170	BSE10800
26.2. Preference shares	BSE11206	BSE11146	BSE11171	BSE10801
26.3. Other	BSE11207	BSE11147	BSE11172	BSE10802

27. Total reserves	BSE11222	BSE11165	BSE11076	BSE10813
27.1. General reserve	BSE11209	BSE11149	BSE11174	BSE10804
27.2. Capital profits reserve	BSE11210	BSE11150	BSE11175	BSE10805
27.3. Total asset revaluation reserve	BSE11217	BSE11160	BSE11185	BSE10810
27.3.1. Property	BSE11211	BSE11151	BSE11176	BSE10904
27.3.1.1. Property reclassified from owner-occupied to investment property	BSE11140	BSE11152	BSE11177	BSE11195
27.3.2. Plant and equipment	BSE11212	BSE11153	BSE11178	BSE10910
27.3.3. Intangibles revaluation surplus	BSE11213	BSE11154	BSE11179	BSE10806
27.3.4. Investment in controlled entities	BSE11214	BSE11155	BSE11180	BSE10807
27.3.5. Investment in non-consolidated subsidiaries	BSE11141	BSE11156	BSE11181	BSE11196
27.3.6. Investments for which equity accounting is applied	BSE11142	BSE11157	BSE11182	BSE11197
27.3.7. Relating to non-current assets or disposal groups held for sale	BSE11215	BSE11158	BSE11183	BSE10905
27.3.8. Other	BSE11216	BSE11159	BSE11184	BSE10809
27.4. Foreign currency translation reserve	BSE11218	BSE11161	BSE11186	BSE10811
27.5. Cash flow hedge reserve	BSE11219	BSE11162	BSE11187	BSE10911
27.6. Share-based payments reserve	BSE11220	BSE11163	BSE11188	BSE10909
27.7. Other reserves	BSE11221	BSE11164	BSE11189	BSE10812

28. Retained earnings at the end of the period	PL16123	PL15347	PL15348	PL12410

29. Total shareholders' equity attributable to shareholders of the company	BSE11223	BSE11167	BSE11078	BSE10814

30. Minority interests	BSE11091	BSE11168	BSE11079	BSE11073

31. Total shareholders' equity	BSE11092	BSE11169	BSE11080	BSE11074