PET - Plain English Taxonomy

LRF_114_0: Asset Risk Charge
Effective date: 1 January 2013

Australian Business Number	Institution Name
	Life companies, including friendly societies
Reporting Period	Scale Factor
Quarterly / Annual	Thousands
Reporting Consolidation
Statutory fund / General fund

Section 1: Asset risk charge calculation

	Adjusted balance sheet - pre-stress	Impact on capital base
		Real interest rate		Expected inflation		Currency		Equity	Property	Credit Spreads	Default
		RIR Upwards	RIR Downwards	INF Upwards	INF Downwards	CUR Upwards	CUR Downwards	Equity	Property	Credit Spreads	Default
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

1. Total assets	R13429	R13456	R13735	R13737	R13749	R13750	R13751	R13752	R13753	R13754	R13755

1.1. Assets supporting investment-linked liabilities	R13756

1.2. Assets not supporting investment-linked liabilities	R13757	R13758	R13759	R13760	R13761	R13762	R13763	R13764	R13765	R13766	R13767

1.2.1. Cash	R13768	R13769	R13770	R13771	R13772	R13773	R13774	R13775	R13776	R13777	R13778
1.2.2. Investment property	R13779	R13780	R13781	R13782	R13783	R13784	R13785	R13786	R13787	R13788	R13789
1.2.3. Equities	R13790	R13791	R13792	R13793	R13794	R13795	R13796	R13797	R13798	R13799	R13800
1.2.3.1. Listed equities	R13801	R13802	R13803	R13804	R13805	R13806	R13807	R13808	R13809	R13810	R13811
1.2.3.2. Unlisted equities	R13812	R13813	R13814	R13815	R13816	R13817	R13818	R13819	R13820	R13821	R13822
1.2.4. Interest bearing securities	R13823	R13824	R13825	R13826	R13827	R13828	R13829	R13830	R13831	R13832	R13833
1.2.5. Loans	R14154	R14155	R14156	R14157	R14158	R14159	R14160	R14161	R14162	R14163	R14164
1.2.6. Other investment assets	R13834	R13835	R13836	R13837	R13838	R13839	R13840	R13841	R13842	R13843	R13844
1.2.7. Receivables	R13856	R13857	R13858	R13859	R13860	R13861	R13862	R13863	R13864	R13865	R13866
1.2.8. Other non-investment assets	R13867	R13868	R13869	R13870	R13871	R13872	R13873	R13874	R13875	R13876	R13877

1.3. Deferred tax assets	R13889	R13890	R13891	R13892	R13893	R13894	R13895	R13896	R13897	R13898	R13899
1.4. Derivatives	R13900	R13901	R13902	R13903	R13904	R13905	R13906	R13907	R13908	R13909	R13910

1.5. Assets deducted from capital base	R13911
1.6. Assets subject to asset concentration risk charge	R13912

2. Total liabilities	R13913	R13914	R13915	R13916	R13917	R13918	R13919	R13920	R13921	R13922	R13923

2.1. Net policy liabilities and policy owner retained profits	R13924	R13925	R13926	R13927	R13928	R13929	R13930	R13931	R13932	R13933	R13934
2.2. Gross policy liabilities ceded under reinsurance	R13946										R13956
2.3. Current tax liabilities	R13957	R13958	R13959	R13960	R13961	R13962	R13963	R13964	R13965	R13966	R13967
2.4. Deferred tax liabilities	R13968	R13969	R13970	R13971	R13972	R13973	R13974	R13975	R13976	R13977	R13978
2.5. Derivatives	R13979	R13980	R13981	R13982	R13983	R13984	R13985	R13986	R13987	R13988	R13989
2.6. Subordinated debt	R13990	R13991	R13992	R13993	R13994	R13995	R13996	R13997	R13998	R13999	R14000
2.7. Seed capital	R14001	R14002	R14003	R14004	R14005	R14006	R14007	R14008	R14009	R14010	R14011
2.8. Other liabilities	R14012	R14013	R14014	R14015	R14016	R14017	R14018	R14019	R14020	R14021	R14022


3. Liability adjustments	R14023	R14024	R14025	R14026	R14027	R14028	R14029	R14030	R14031	R14032	R14033
3.1. Adjusted policy liabilities (net of reinsurance)	R13845	R13846	R13847	R13848	R13849	R13850	R13851	R13852	R13853	R13854	R13855
3.1.1. Discretionary component of adjusted policy liabilities	R13878	R13879	R13880	R13881	R13882	R13883	R13884	R13885	R13886	R13887	R13888

4. Off-balance sheet exposures
4.1. Total off-balance sheet assets		R14034	R14035	R14036	R14037	R14038	R14039	R14040	R14041	R14042	R14043
4.2. Total off-balance sheet liabilities		R14044	R14045	R14046	R14047	R14048	R14049	R14050	R14051	R14052	R14053

5. Impact on capital base		R14054	R14055	R14056	R14057	R14058	R14059	R14060	R14061	R14062	R14063

6. Risk charge components		R14064	R14065	R14066	R14067	R14068	R14069	R14070	R14071	R14072	R14073

7. Aggregated risk charge component	R14074
7.1. Impact of diversification	R14075

8. Adjustments to asset risk charge as approved by APRA	R14076

Description	Transitional?	Amount
(1)	(2)	(3)
OI11493	OI11494	R14077

9. Asset risk charge	R14078

Section 2: Additional information - Asset risk charge

10. Assets fair values subject to credit spreads stress	Grade 1 (government)	Grade 1 (other)	Grade 2	Grade 3	Grade 4	Grade 5	Grade 6	Grade 7	Total fair value by asset
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

10.1. Bonds and other non-securitised assets	R14079	R14080	R14081	R14082	R14083	R14084	R14085	R14086	R14087
10.2. Structured and securitised assets	R14088	R14089	R14090	R14091	R14092	R14093	R14094	R14095	R14096
10.3. Re-securitised assets	R14097	R14098	R14099	R14100	R14101	R14102	R14103	R14104	R14105
10.4. Total fair value by grade	R14106	R14107	R14108	R14109	R14110	R14111	R14112	R14113	R14114

11. Stressed asset values post credit spreads stress	Grade 1 (government)	Grade 1 (other)	Grade 2	Grade 3	Grade 4	Grade 5	Grade 6	Grade 7	Total stressed value by asset
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

11.1. Bonds and other non-securitised assets	R14115	R14116	R14117	R14118	R14119	R14120	R14121	R14122	R14123
11.2. Structured and securitised assets	R14124	R14125	R14126	R14127	R14128	R14129	R14130	R14131	R14132
11.3. Re-securitised assets	R14133	R14134	R14135	R14136	R14137	R14138	R14139	R14140	R14141
11.4. Total stressed assets by grade	R14142	R14143	R14144	R14145	R14146	R14147	R14148	R14149	R14150

12. Yields used in stress events
12.1. Dividend yield used in determination of equity stress (%)	R14151
12.2. Rental yield used in determination of property stress (%)	R14152
12.3. Earnings yield used in determination of property stress (%)	R14153