GRF_310_3_L: Details of Income and Expenses

Australian Business Number	Institution Name

Reporting Period	Scale Factor
Quarterly / Annual	Thousands of dollars no decimal place
Reporting Consolidation
Licensed Insurer

1. Investment income
1.1. Total interest income	PL12654

1.1.1. Parent & controlled entities	PL12650
1.1.2. Other related parties	PL12651
1.1.3. Derivatives	PL12652
1.1.4. Other	PL12653

1.2. Total dividend income	PL12658

1.2.1. Parent & controlled entities	PL12655
1.2.2. Other related parties	PL12656
1.2.3. Other	PL12657

1.3. Total rental income	PL12662

1.3.1. Parent & controlled entities	PL12659
1.3.2. Other related parties	PL12660
1.3.3. Other	PL12661

1.4. Total trust distributions	PL12666

1.4.1. Parent & controlled entities	PL12663
1.4.2. Other related parties	PL12664
1.4.3. Other	PL12665

1.5. Total Other distributions	PL12668

Other distributions (please specify)	Amount
PL12751	PL12667

1.5.1. Parent & controlled entities	PL12669
1.5.2. Other related parties	PL12670

1.6. Total foreign exchange gains / losses relating to investments (realised and unrealised):	PL12673
1.6.1. Investments (other than derivatives)	PL12671
1.6.2. Derivatives	PL12672

1.7. Total unrealised gains / losses on investments	PL12680

1.7.1. Direct Investments:
1.7.1.1. Interest rate investments	PL12674
1.7.1.2. Equity investments	PL12675
1.7.1.3. Property investments	PL12676
1.7.1.4. Loans and advances	PL12677
1.7.1.5. Derivatives (other than foreign exchange)	PL12678

1.7.2. Indirect Investments:
1.7.2.1. Units in trusts / managed investment vehicles	PL12679

1.8. Total realised gains / losses on investments	PL12687

1.8.1. Direct Investments:
1.8.1.1. Interest rate investments	PL12681
1.8.1.2. Equity investments	PL12682
1.8.1.3. Property investments	PL12683
1.8.1.4. Loans and advances	PL12684
1.8.1.5. Derivatives (other than foreign exchange)	PL12685

1.8.2. Indirect Investments
1.8.2.1. Units in trusts / managed investment vehicles	PL12686

1.9. Total other investment income	PL12689

Other investment income (please specify)	Amount
PL12752	PL12688

1.10. Total Investment Income	PL12690
1.10.1. which is attributable to shareholders' funds	PL12691
1.10.2. which is attributable to policyholders' funds	PL16224

2. Operating income
2.1. Total realised gains / losses	PL12696

2.1.1. Insurance portfolios	PL12692
2.1.2. Investments in controlled entities	PL12693
2.1.3. Investments in associates / joint ventures	PL12694
2.1.4. Other assets	PL12695

2.2. Total foreign exchange gains / losses (realised and unrealised)	PL12702

2.2.1. Borrowings
2.2.1.1. Underlying exposure	PL12697
2.2.1.2. Derivatives (hedging borrowing exposure)	PL12698
2.2.2. Claims liability
2.2.2.1. Underlying exposure	PL12699
2.2.2.2. Derivatives (hedging claims exposure)	PL12700
2.2.3. Other	PL12701

2.3. Total net increment / decrement (or write-down) from revaluation	PL12707

2.3.1. Investment in controlled entities	PL12703
2.3.2. Investment in associates / joint ventures	PL12704
2.3.3. Other assets	PL12706

2.4. Share of net profits (losses) of associates and joint ventures accounted for using the equity method of accounting	PL12708

2.5. Total fees and commissions	PL12713

2.5.1. Funds management	PL12709
2.5.2. Underwriting activities	PL12710
2.5.3. Scrip lending	PL12711
2.5.4. Other	PL12712

2.6. Total income from life insurance business	PL12716

2.7. Total other operating income	PL12718

Other operating income (please specify)	Amount
PL12753	PL12717

2.8. Total operating income	PL12719

3. Operating expenses

3.1. Total interest expense	PL12724

3.1.1. Borrowings	PL12720
3.1.2. Loan capital	PL12721
3.1.3. Other interest bearing liabilities	PL12722
3.1.4. Derivatives	PL12723
3.1.5. Total interest expense paid to:
3.1.5.1. Parent entity	PL12725
3.1.5.2. Controlled entities	PL12726
3.1.5.3. Associates / joint ventures	PL12727
3.1.5.4. Other related parties	PL12728

3.2. Total personnel expenses	PL12731
3.2.1. Wages & salaries	PL12729
3.2.2. Share-based payment expenses	PL13481
3.2.3. Other employee related costs	PL12730

3.3. Total occupancy and equipment expenses	PL12736
3.3.1. Depreciation / impairment	PL17722
3.3.1.1. Plant and equipment	PL12732
3.3.1.2. Other	PL12733
3.3.2. Operating lease rentals	PL12734
3.3.3. Other	PL12735

3.4. Total other operating expenses	PL12749
3.4.1. Impairment of:
3.4.1.1. Goodwill	PL13479
3.4.1.2. Intangible assets with an indefinite useful life	PL13480
3.4.1.3. Other assets	PL12739
3.4.2. Amortisation of intangible assets with a finite useful life	PL12738
3.4.3. Investment management fees	PL12740

3.4.3.1. Of which: on assets backing insurance liabilities	PL17629

3.4.4. Other management fees	PL12741
3.4.5. Fees for:
3.4.5.1. Audit related services	PL12742
3.4.5.2. Non-audit related services provided by audit firm	PL12743
3.4.6. Consulting fees	PL12744
3.4.7. Actuarial fees	PL12745
3.4.8. Directors fees	PL12746
3.4.9. Bad & doubtful debts	PL12747
3.4.10. Other	PL12748

3.5. Total operating expenses	PL12750

4. Underwriting expenses and Acquisition costs

Section 1: Direct Business

Class of business	Acquisition costs (excluding LAT results)	Results of LAT (current and prior years)	Levies and charges	Commission revenue	Commission expense	Other underwriting expenses	Total underwriting expenses
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
OI10811	PL17630	PL16226	PL17631	PL17632	PL16227	PL17633	PL17634
Householders
Commercial motor
Domestic motor
Other direct - category A
Travel
Fire and ISR
Marine
Aviation
Consumer credit
Other accident
Other direct - category B
Mortgage
CTP
Public and product liability
Professional indemnity
Employers liability
Other direct - category C

Section 2: Reinsurance business

Class of business	Acquisition costs (excluding LAT results)	Results of LAT (current and prior years)	Levies and charges	Commission revenue	Commission expense	Other underwriting expenses	Total underwriting expenses
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
OI10812	PL17635	PL17636	PL17637	PL17638	PL17639	PL17640	PL17641
Proportional - Category A
Non-proportional - Category A
Proportional - Category B
Non-proportional - Category B
Proportional - Category C
Non-proportional - Category C

Section 3: Total

	Acquisition costs (excluding LAT results)	Results of LAT (current and prior years)	Levies and charges	Commission revenue	Commission expense	Other underwriting expenses	Total underwriting expenses
	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Total direct business	PL17649	PL17650	PL17651	PL17652	PL17653	PL17654	PL17655
Total reinsurance business	PL17656	PL17657	PL17658	PL17659	PL17660	PL17661	PL17662
Proportional	PL17663	PL17664	PL17665	PL17666	PL17707	PL17708	PL17709
Non-proportional	PL17710	PL17711	PL17712	PL17713	PL17714	PL17715	PL17716
Total	PL17717	PL16234	PL17718	PL17719	PL16235	PL17720	PL17721