PET - Plain English Taxonomy

LRF_114_3: Off-balance Sheet Business
Effective date: 1 January 2013

Australian Business Number	Institution Name
	Life Insurers and Friendly Societies
Reporting Period	Scale Factor
Quarterly / Annual	Thousands
Reporting Consolidation
Statutory fund

Section 1: Non-Market Related Off-Balance Sheet Items

	Principal Amount
	(1)
1. Transactions or commitments that entail
1.1. Direct Credit Substitutes
1.1.1. Guarantees	CS20619
1.1.2. Credit derivatives - sold protection	CS20620
1.1.3. Standby letters of credit	CS20621
1.1.4. Bill endorsements	CS20622
1.1.5. Other credit substitutes	CS20623
1.1.6. Total Direct Credit Substitutes	CS20624
1.2. Performance-related contingencies	CS20625
1.3. Trade-related contingencies	CS20626
1.4. Sale and repurchase agreements	CS20627
1.5. Assets sold with recourse	CS20628
1.6. Forward asset purchases	CS20629
1.7. Partly paid shares and securities	CS20630
1.8. Placements of forward deposits	CS20631
1.9. Note issuance and revolving underwriting facilities	CS20632
1.10. Other Commitments
1.10.1. Loans Approved but Not Yet Advanced	CS20633
1.10.2. Any other irrevocable commitments
1.10.2.1. Undrawn formal standby facilities and credit lines	CS20634
1.10.2.2. Other irrevocable commitments	CS20635
1.10.3. Commitments that can be unconditionally revoked at any time without notice	CS20636
1.11. All other non-market-related off-balance sheet items	CS20637
1.12. Total non-market-related off-balance sheet business	CS20638
Of which the amounts with:
1.12.1. Parent entity	CS20639
1.12.2. Controlled entities	CS20640
1.12.3. Associates / joint ventures	CS20641
1.12.4. Other related parties	CS20642

Section 2: Other Off-Balance Sheet Transactions

	Approved Balance Available	Undrawn Balance Available
	(1)	(2)
2. Off-Balance Sheet Liquidity Support Facilities Contracted for Reporting Entity's Use
2.1. Standby Facilities
2.1.1. Facilities with same day draw down	CS20643	CS20644
2.1.2. Facilities with 2 - 5 day draw down	CS20645	CS20646
2.1.3. Facilities with greater than 5 day draw down	CS20647	CS20648
2.2. Bill acceptance / discount facilities	CS20649	CS20650
2.3. Letter of credit facilities	CS20651	CS20652
2.4. Overdrafts	CS20653	CS20654
2.5. Other liquidity support facilities	CS20655	CS20656
2.6. Total off-balance sheet liquidity support facilities	CS20657	CS20658
Of which the approved balances with:
2.6.1. Parent entity	CS20659
2.6.2. Controlled entities	CS20660
2.6.3. Associates / joint ventures	CS20661
2.6.4. Other related parties	CS20662

3. Charges and Encumbrances

Purpose of Charge / Encumbrance	Type of Charge / Encumbrance	Principal Value of the charge	Outstanding Value of the charge	Value of assets subject to the charge	Extent of Indebtedness Secured By Assets
(1)	(2)	(3)	(4)	(5)	(6)
OI11165	CS20824	CS20663	CS20664	CS20665	CS20666
Overdraft
Derivatives
Major development project
Other