| GRF_300_0_L: Statement of Financial Position ( L ) | ||
| Effective date: 1 January 2013 | ||
| Australian Business Number | Institution Name | |
| Reporting Period | Scale Factor | |
| Quarterly / Annual | Thousands of dollars no decimal places | |
| Reporting Consolidation | ||
| Licensed Insurer | ||
| Category of Insurer | ||
| A - Locally Incorporated | ||
| B - Subsidiary of Insurance Group | ||
| C - Foreign general insurer | ||
| D - Association Captive | ||
| E - Sole Parent Captive | ||
| Probability of sufficiency of outstanding claims liabilities (%) | ||
| Amount - | Total | |
| Inside Australia | Amount | |
| Assets | ||
| 1. Total cash and liquid assets | ||
| 1.1. Notes and coins | ||
| 1.2. Money at short call | ||
| 1.3. Securities purchased under agreements to resell | ||
| 1.4. Cash and liquid assets with related parties of the reporting insurer | ||
| 2. Receivables | ||
| 2.1. Total investment income receivable | ||
| 2.2. Total net recoveries other than reinsurance receivable | ||
| 2.2.1. Recoveries other than reinsurance | ||
| 2.2.2. Provision for doubtful debts - recoveries other than reinsurance | ||
| Total net amounts recoverable (other than reinsurance recoveries receivable) that are reported in item 2.2 and that relate to claims recognised in the calculation of insurance liabilities that have not been paid. | ||
| 2.2.2.1. Outstanding claims liabilities (OCL) | ||
| 2.2.2.1.1. Input tax credits on OCL included in item 2.2.2.1 | ||
| 2.3. Premiums receivables | ||
| 2.3.1. Due in 6 months or less | ||
| 2.3.2. Provision for doubtful debts | ||
| 2.3.3. Net amount receivable | ||
| 2.3.4. Due in more than 6 months | ||
| 2.3.5. Provision for doubtful debts | ||
| 2.3.6. Net amount receivable | ||
| 2.3.7. On unclosed business | ||
| 2.3.8. Provision for doubtful debts | ||
| 2.3.9. Net amount receivable | ||
| 2.3.10. Total net premiums receivables | ||
| 2.3.10.1. Total net premiums that are receivable from related parties | ||
| 2.4. Net amount recoverable from reinsurance contracts on outstanding claims and paid claims | ||
| 2.4.1. Amount recoverable from reinsurance contracts on outstanding claims and paid claims | ||
| 2.4.2. Provision for doubtful debts - reinsurance recoverable on outstanding claims and paid claims | ||
| 2.4.3. Total net amount recoverable on reinsurance contracts reported in item 2.4, that relates to claims recognised in the calculation of the OCL (ie other than reinsurance recoveries relating to claims that have been paid). | ||
| 2.4.4. Net reinsurance recoverables on outstanding claims and paid claims under reinsurance contracts that do not meet the reinsurance documentation test | ||
| 2.4.5. Net reinsurance recoverables on outstanding claims and paid claims under reinsurance contracts that do not meet governing law requirements | ||
| 2.5. Other reinsurance assets | ||
| 2.5.1. Net amounts of other reinsurance assets under reinsurance contracts that do not meet the reinsurance documentation test | ||
| 2.5.2. Net amounts of other reinsurance assets under reinsurance contracts that do not meet the governing law requirements | ||
| 2.6. Current tax assets | ||
| 2.7. GST receivable | ||
| 2.8. Other receivables | ||
| 2.9. Total receivables | ||
| 3. Investments (related to GRF 114.4) | ||
| 4. Total derivative financial instruments (related to GRF 114.2) | ||
| 5. Total deferred tax assets | ||
| 5.1. Carried forward unused tax losses | ||
| 5.2. Attributable to insurance liability provisions | ||
| 5.3. Other | ||
| 6. Total other assets | ||
| 6.1. Prepayments | ||
| 6.2. Surplus in defined benefit superannuation fund | ||
| 6.3. Non-current assets and disposal groups classified as held for sale | ||
| 6.4. Other | ||
| 7. Deferred levies and charges | ||
| 8. Deferred reinsurance expense | ||
| 8.1. Deferred reinsurance expense as reported under AASB 1023 | ||
| 8.2. Deferred reinsurance expense under reinsurance contracts that do not meet the reinsurance documentation test | ||
| 8.3. Deferred reinsurance expense under reinsurance contracts that do not meet governing law requirements | ||
| 9. Deferred acquisition costs | ||
| 9.1. Deferred acquisition costs prior to liability adequacy test write-downs | ||
| 9.2. Liability adequacy test write-downs | ||
| 10. Total other investments | ||
| 10.1. Parent entity | ||
| 10.1.1. Controlled entities | ||
| 10.2. Associates | ||
| 10.3. Joint ventures | ||
| 10.4. Other | ||
| 11. Total plant & equipment net of depreciation / impairment | ||
| 11.1. Plant and equipment | ||
| 11.2. Accumulated depreciation / impairment | ||
| 12. Intangible assets | ||
| 12.1. Goodwill | ||
| 12.2. Accumulated impairment - Goodwill | ||
| 12.3. Identifiable intangible assets | ||
| 12.3.1. Intangible assets with a finite life | ||
| 12.3.2. Intangible assets with an indefinite life | ||
| 12.3.3. Total identifiable intangible assets | ||
| 12.4. Accumulated amortisation and impairment - Identifiable intangible assets | ||
| 12.4.1. Accumulated amortisation - Intangible assets with a finite life | ||
| 12.4.2. Accumulated impairment - Intangible assets with an indefinite life | ||
| 12.4.3. Total accumulated amortisation and impairment - Identifiable intangible assets | ||
| 12.5. Total intangible assets after amortisation and impairment | ||
| 13. Total assets | ||
| Liabilities | ||
| 14. Total creditors and accruals | ||
| 14.1. GST payable | ||
| 14.2. Creditors and accruals | ||
| 14.3. Total creditors/accruals that are payable to related parties | ||
| 15. Amounts due on reinsurance contracts | ||
| 15.1. Amounts due on reinsurance contracts that are payable to related parties | ||
| 16. Outstanding claims liabilities | ||
| 16.1. Total OCL that is associated with claims / settlements in a currency other than the Australian currency) | ||
| 17. Unearned premium liability | ||
| 18. Unexpired risk liability | ||
| 19. Total Borrowings | ||
| 19.1. Securities sold under agreements to repurchase | ||
| 19.2. Finance lease liability | ||
| 19.3. Overdraft | ||
| 19.4. Securities issued (eg promissory notes / commercial paper) | ||
| 19.5. Term loans: | ||
| 19.5.1. Term loans with variable interest rate | ||
| 19.5.2. Term loans with fixed interest rate | ||
| 19.6. Total borrowings which are | ||
| 19.6.1. Payable to parent entity | ||
| 19.6.1.1. Payable to controlled entities | ||
| 19.6.2. Payable to other related parties | ||
| 19.6.3. Secured against assets of the insurer | ||
| 19.6.4. Denominated in a currency other than Australian currency | ||
| 20. Total income tax liability | ||
| 20.1. Current tax liability | ||
| 20.2. Deferred tax liability | ||
| 21. Total provisions | ||
| 21.1. Dividends | ||
| 21.2. Employee entitlements | ||
| 21.3. Restructuring costs | ||
| 21.4. Other | ||
| 22. Total other liabilities | ||
| 22.1. Total derivative financial instruments | ||
| 22.2. Deficit in defined benefit superannuation fund | ||
| 22.3. Liabilities included in disposal groups classified as held for sale | ||
| 22.4. Other liabilities | ||
| 23. Total loan capital and hybrid securities | ||
| 23.1. Loan capital | ||
| 23.2. Hybrid securities | ||
| 23.3. Total loan capital and hybrid securities which are: | ||
| 23.3.1. Payable to parent entity | ||
| 23.3.1.1. Payable to controlled entities | ||
| 23.3.2. Payable to other related parties | ||
| 23.3.3. Secured against assets of the insurer | ||
| 23.3.4. Denominated in a currency other than Australian currency | ||
| 24. Total liabilities | ||
| 25. Net assets | ||
| Shareholders' equity | ||
| 26. Shareholders' equity | ||
| 26.1. Ordinary shares | ||
| 26.2. Preference shares | ||
| 26.3. Other | ||
| 27. Total reserves | ||
| 27.1. General reserve | ||
| 27.2. Capital profits reserve | ||
| 27.3. Total asset revaluation reserve | ||
| 27.3.1. Property | ||
| 27.3.2. Plant and equipment | ||
| 27.3.3. Intangibles revaluation surplus | ||
| 27.3.4. Investment in controlled entities | ||
| 27.3.5. Investments in associates / share of associates ARR | ||
| 27.3.6. Relating to non-current assets or disposal groups held for sale | ||
| 27.3.7. Other | ||
| 27.4. Foreign currency translation reserve | ||
| 27.5. Cash flow hedge reserve | ||
| 27.6. Share-based payments reserve | ||
| 27.7. Other reserves | ||
| 28. Retained earnings at the end of the period | ||
| 29. Total shareholders' equity attributable to shareholders of the company | ||
| 30. Additional disclosure required for the adjusted net assets in Australia calculation | ||
| 30.1. OCL surplus / (deficit) | ||
| 30.2. Premiums liabilities surplus / (deficit) calculation: | ||
| 30.2.1. Premiums liabilities surplus/(deficit) | ||
| 30.2.2. Deferred reinsurance expense for future business not yet written | ||
| 30.2.3. Total premiums liabilities surplus / (deficit) | ||
| 30.3. Tax effect of net OCL and premiums liabilities surplus / deficit | ||
| 30.4. Net surplus / deficit relating to insurance liabilities | ||
