GRF_310_0_G: Income Statement (G)

Australian Business Number	Institution Name

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

	Total business	Inter-region elimination	Australian business	New Zealand	South East Asia	Asia Pacific	USA	Americas	UK/Europe	Other
1. Gross earned premium:
1.1. Gross earned premium on direct business	PL15349	PL15427	PL16125	PL15566	PL15644	PL15722	PL15800	PL15878	PL15956	PL16034
1.2. Gross earned premium on inwards reinsurance business	PL15350	PL15428	PL16126	PL15567	PL15645	PL15723	PL15801	PL15879	PL15957	PL16035
1.3. Total gross earned premium	PL15351	PL15429	PL16127	PL15568	PL15646	PL15724	PL15802	PL15880	PL15958	PL16036

2. Reinsurance expense:
2.1. Reinsurance expense attributed to direct business	PL15352	PL15430	PL15505	PL15569	PL15647	PL15725	PL15803	PL15881	PL15959	PL16037
2.2. Reinsurance expense attributed to inwards reinsurance business	PL15353	PL15431	PL15506	PL15570	PL15648	PL15726	PL15804	PL15882	PL15960	PL16038
2.3. Total outward reinsurance expense	PL15354	PL15432	PL15507	PL15571	PL15649	PL15727	PL15805	PL15883	PL15961	PL16039

3. Net premium revenue	PL15355	PL15433		PL15572	PL15650	PL15728	PL15806	PL15884	PL15962	PL16040
3. Net premium revenue	PL15355	PL15433	PL16128	PL15572	PL15650	PL15728	PL15806	PL15884	PL15962	PL16040

4. Claims expense:
4.1. on direct business	PL15356	PL15434	PL15508	PL15573	PL15651	PL15729	PL15807	PL15885	PL15963	PL16041
4.2. on inwards reinsurance business	PL15357	PL15435	PL15509	PL15574	PL15652	PL15730	PL15808	PL15886	PL15964	PL16042
4.3. Gross claims expense	PL15359	PL15437	PL16129	PL15576	PL15654	PL15732	PL15810	PL15888	PL15966	PL16044

5. Reinsurance recoveries revenue:
5.1. on direct business	PL15361	PL15439	PL15512	PL15578	PL15656	PL15734	PL15812	PL15890	PL15968	PL16046
5.2. on inwards reinsurance business	PL15362	PL15440	PL15513	PL15579	PL15657	PL15735	PL15813	PL15891	PL15969	PL16047
5.3. Total reinsurance recoveries revenue	PL15363	PL15441	PL16130	PL15580	PL15658	PL15736	PL15814	PL15892	PL15970	PL16048

6. Other recoveries revenue	PL15364	PL15442	PL16131	PL15581	PL15659	PL15737	PL15815	PL15893	PL15971	PL16049

7. Total recoveries	PL15365	PL15443	PL16132	PL15582	PL15660	PL15738	PL15816	PL15894	PL15972	PL16050

8. Net incurred claims	PL15366	PL15444	PL16133	PL15583	PL15661	PL15739	PL15817	PL15895	PL15973	PL16051
8.1. Net incurred claims which is: current period net claims expense	PL17447	PL17452	PL17457	PL17462	PL17467	PL17472	PL17477	PL17482	PL17487	PL17492
8.2. Net incurred claims which is: non recurring items that are part of total net claims expense	PL17448	PL17453	PL17458	PL17463	PL17468	PL17473	PL17478	PL17483	PL17488	PL17493

9. Underwriting expenses:
9.1. Acquisition costs	PL15368	PL15446	PL16134	PL15585	PL15663	PL15741	PL15819	PL15897	PL15975	PL16053
9.2. Other underwriting expenses	PL17449	PL17454	PL17459	PL17464	PL17469	PL17474	PL17479	PL17484	PL17489	PL17494
9.3. Liability adequacy test deficiency on unexpired risk	PL15358	PL15436	PL15510	PL15575	PL15653	PL15731	PL15809	PL15887	PL15965	PL16043
9.4. Commission revenue	PL15370	PL15448	PL16136	PL15587	PL15665	PL15743	PL15821	PL15899	PL15977	PL16055
9.5. Commission expense	PL17450	PL17455	PL17460	PL17465	PL17470	PL17475	PL17480	PL17485	PL17490	PL17495
9.6. Total underwriting expenses	PL15371	PL15449	PL16137	PL15588	PL15666	PL15744	PL15822	PL15900	PL15978	PL16056

10. Underwriting result	PL15372	PL15450	PL16138	PL15589	PL15667	PL15745	PL15823	PL15901	PL15979	PL16057

11. Investment income:
11.1. Dividend revenue:	PL15373	PL15451	PL15515	PL15590	PL15668	PL15746	PL15824	PL15902	PL15980	PL16058
11.1.1. on listed equity	PL15374	PL15452	PL15516	PL15591	PL15669	PL15747	PL15825	PL15903	PL15981	PL16059
11.1.2. on unlisted equity	PL15375	PL15453	PL15517	PL15592	PL15670	PL15748	PL15826	PL15904	PL15982	PL16060
11.2. Interest revenue	PL15376	PL15454	PL15518	PL15593	PL15671	PL15749	PL15827	PL15905	PL15983	PL16061
11.3. Trust revenue:	PL15377	PL15455	PL15519	PL15594	PL15672	PL15750	PL15828	PL15906	PL15984	PL16062
11.3.1. Trusts on a 'look-through basis'	PL15378	PL15456	PL15520	PL15595	PL15673	PL15751	PL15829	PL15907	PL15985	PL16063
11.3.2. Trusts without 'look-through'	PL15379	PL15457	PL15521	PL15596	PL15674	PL15752	PL15830	PL15908	PL15986	PL16064
11.4. Rental income	PL15380	PL15458	PL15522	PL15597	PL15675	PL15753	PL15831	PL15909	PL15987	PL16065
11.5. Other investment income	PL15381	PL15459	PL15523	PL15598	PL15676	PL15754	PL15832	PL15910	PL15988	PL16066
11.6. Net changes in fair value of investments:	PL15382	PL15460	PL15524	PL15599	PL15677	PL15755	PL15833	PL15911	PL15989	PL16067
11.6.1. Realised net gains and losses on:	PL15383	PL15461	PL15525	PL15600	PL15678	PL15756	PL15834	PL15912	PL15990	PL16068
11.6.1.1. Interest bearing instruments	PL15384	PL15462	PL15526	PL15601	PL15679	PL15757	PL15835	PL15913	PL15991	PL16069
11.6.1.2. Listed equity	PL15385	PL15463	PL15527	PL15602	PL15680	PL15758	PL15836	PL15914	PL15992	PL16070
11.6.1.3. Unlisted equity	PL15386	PL15464	PL15528	PL15603	PL15681	PL15759	PL15837	PL15915	PL15993	PL16071
11.6.1.4. Investment property	PL15387	PL15465	PL15529	PL15604	PL15682	PL15760	PL15838	PL15916	PL15994	PL16072
11.6.1.5. Other investments	PL15388	PL15466	PL15530	PL15605	PL15683	PL15761	PL15839	PL15917	PL15995	PL16073
11.6.2. Unrealised net gains and losses on:	PL15389	PL15467	PL15531	PL15606	PL15684	PL15762	PL15840	PL15918	PL15996	PL16074
11.6.2.1. Interest bearing instruments	PL15390	PL15468	PL15532	PL15607	PL15685	PL15763	PL15841	PL15919	PL15997	PL16075
11.6.2.2. Listed equity	PL15391	PL15469	PL15533	PL15608	PL15686	PL15764	PL15842	PL15920	PL15998	PL16076
11.6.2.3. Unlisted equity	PL15392	PL15470	PL15534	PL15609	PL15687	PL15765	PL15843	PL15921	PL15999	PL16077
11.6.2.4. Investment property	PL15393	PL15471	PL15535	PL15610	PL15688	PL15766	PL15844	PL15922	PL16000	PL16078
11.6.2.5. Other investments	PL15394	PL15472	PL15536	PL15611	PL15689	PL15767	PL15845	PL15923	PL16001	PL16079
11.7. Total investment income	PL15395	PL15473	PL15537	PL15612	PL15690	PL15768	PL15846	PL15924	PL16002	PL16080
11.7.1. Represented by investment income on assets backing insurance liabilities	PL15396	PL15474	PL15538	PL15613	PL15691	PL15769	PL15847	PL15925	PL16003	PL16081
11.7.2. Represented by investment income on shareholders' funds	PL15397	PL15475	PL15539	PL15614	PL15692	PL15770	PL15848	PL15926	PL16004	PL16082

12. Other income:
12.1. Net foreign exchange gains	PL15398	PL15476	PL15540	PL15615	PL15693	PL15771	PL15849	PL15927	PL16005	PL16083
12.2. Bargain purchases immediately recognised in profit or loss	PL15399	PL15477	PL15541	PL15616	PL15694	PL15772	PL15850	PL15928	PL16006	PL16084
12.3. Defined benefit actuarial gains	PL15400	PL15478	PL15542	PL15617	PL15695	PL15773	PL15851	PL15929	PL16007	PL16085
12.4. Other income	PL15401	PL15479	PL15543	PL15618	PL15696	PL15774	PL15852	PL15930	PL16008	PL16086
12.5. Profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	PL15402	PL15480	PL15544	PL15619	PL15697	PL15775	PL15853	PL15931	PL16009	PL16087
12.6. Total other income	PL15403	PL15481	PL15545	PL15620	PL15698	PL15776	PL15854	PL15932	PL16010	PL16088

13. Other expenses:
13.1. Investment expenses on assets backing insurance liabilities	PL15404	PL15482	PL15546	PL15621	PL15699	PL15777	PL15855	PL15933	PL16011	PL16089
13.2. Investment expenses on shareholders' funds	PL15405	PL15483	PL15547	PL15622	PL15700	PL15778	PL15856	PL15934	PL16012	PL16090
13.3. Net foreign exchange losses	PL15406	PL15484	PL15548	PL15623	PL15701	PL15779	PL15857	PL15935	PL16013	PL16091
13.4. Finance costs	PL15407	PL15485	PL15549	PL15624	PL15702	PL15780	PL15858	PL15936	PL16014	PL16092
13.5. Defined benefit actuarial losses	PL15408	PL15486	PL15550	PL15625	PL15703	PL15781	PL15859	PL15937	PL16015	PL16093
13.6. Other operating expenses	PL15409	PL15487	PL15551	PL15626	PL15704	PL15782	PL15860	PL15938	PL16016	PL16094
13.7. Loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	PL15410	PL15488	PL15552	PL15627	PL15705	PL15783	PL15861	PL15939	PL16017	PL16095
13.8. Other	PL16113	PL16114	PL16115	PL16116	PL16117	PL16118	PL16119	PL16120	PL16121	PL16122
13.9. Total other expenses	PL15411	PL15489	PL15553	PL15628	PL15706	PL15784	PL15862	PL15940	PL16018	PL16096

14. Profit (loss) before income tax expense (benefit) from continuing operations	PL15412	PL15490	PL16139	PL15629	PL15707	PL15785	PL15863	PL15941	PL16019	PL16097

15. Income tax expense (benefit) from continuing operations	PL15413	PL15491	PL15554	PL15630	PL15708	PL15786	PL15864	PL15942	PL16020	PL16098

16. Profit (loss) after income tax and before minority interests from continuing operations	PL15414	PL15492	PL16140	PL15631	PL15709	PL15787	PL15865	PL15943	PL16021	PL16099

17. Profit (loss) after income tax from discontinued operations	PL15415	PL15493	PL15555	PL15632	PL15710	PL15788	PL15866	PL15944	PL16022	PL16100

18. Total profit (loss) after income tax and discontinued operations and before minority interests	PL15416	PL15494	PL15556	PL15633	PL15711	PL15789	PL15867	PL15945	PL16023	PL16101

19. Net profit (loss) after income tax attributable to minority interests	PL15417	PL15495	PL15557	PL15634	PL15712	PL15790	PL15868	PL15946	PL16024	PL16102

20. Net profit (loss) after income tax attributable to members of the company	PL15418	PL15496	PL15558	PL15635	PL15713	PL15791	PL15869	PL15947	PL16025	PL16103

21. Retained earnings at the beginning of the financial year	PL15419	PL15497	PL15559	PL15636	PL15714	PL15792	PL15870	PL15948	PL16026	PL16104

22. Adjustments to retained earnings due to changes in accounting policies	PL15420	PL15498	PL15560	PL15637	PL15715	PL15793	PL15871	PL15949	PL16027	PL16105

23. Reduction in retained earnings on share buy back	PL15421	PL15499	PL15561	PL15638	PL15716	PL15794	PL15872	PL15950	PL16028	PL16106

24. Amounts transferred to / from reserves	PL17451	PL17456	PL17461	PL17466	PL17471	PL17476	PL17481	PL17486	PL17491	PL17496

25. Total available for appropriation	PL15423	PL15501	PL15563	PL15640	PL15718	PL15796	PL15874	PL15952	PL16030	PL16108

26. Dividends declared or paid	PL15424	PL15502	PL15564	PL15641	PL15719	PL15797	PL15875	PL15953	PL16031	PL16109

27. Retained earnings at the end of the reporting period	PL12410	PL15504	PL16123	PL15643	PL15721	PL15799	PL15877	PL15955	PL16033	PL16111