MRF_300_0: Statement of Financial Position (MDO)

Australian Business Number

Institution Name

Reporting Period

Scale Factor	Thousands of dollars no decimal places

Reporting Consolidation	Solo Books

Assets

1. Current Assets

1.1. Cash and liquid assets
1.1.1. Notes and coins .......................................................................................................................................	BSAO18535
1.1.2. Money at short call....................................................................................................................................	BSAO18536
1.1.3. Securities purchased under agreements to resell..........................................................................................	BSAO18537
1.1.4. Total cash and liquid assets....................................................................................................................	BSAO18538
Total cash and liquid assets which represent:
1.1.4.1. cash..................................................................................................................................................	BSAO18539
1.1.4.2. debt obligation with a counterparty rating Grade of 1 or 2........................................................................	BSAO18540
1.1.4.3. debt obligation with a counterparty rating Grade of 3...............................................................................	BSAO18541
1.1.4.4. debt obligation with a counterparty rating Grade of 4 or unrated...............................................................	BSAO18542
1.1.4.5. debt obligation with a counterparty rating Grade of 5...............................................................................	BSAO18543
1.1.4.6. Investments with related entities of the reporting MDO............................................................................	BSAO18544

1.2 Receivables
1.2.1. Total Investment income receivable ......................................................................................................	BSAO18545
Total investment income receivable from counterparties / assets with rating of:
1.2.1.1. Grade 1 or 2.......................................................................................................................................	BSAO18546
1.2.1.2. Grade 3..............................................................................................................................................	BSAO18547
1.2.1.3. Grade 4 or unrated..............................................................................................................................	BSAO18548
1.2.1.4. Grade 5..............................................................................................................................................	BSAO18549
1.2.2. Recoveries other than reinsurance...............................................................................................................	BSAO18684
1.2.2.1. Provision for doubtful debts - Recoveries other than reinsurance.............................................................	BSAO18550
1.2.2.2. Total net recoveries receivable.........................................................................................................	BSAO18551
1.2.2.2.1. Total net amounts recoverable other than reinsurance recoveries receivable reported in item 1.2.2.2, that relate to claims recognised in the calculation of the Outstanding Claim Liability (ie other than recoveries relating to claims that have been paid)...........................................................................................................	BSAO18552
1.2.2.2.2. Total net recoveries receivable from related parties..........................................................................	BSAO18553
Net recoveries receivable as reported in item 1.2.2.2. that are from counterparties with rating of:
1.2.2.2.3. Commonwealth, State and Territory governments.............................................................................	BSAO18554
1.2.2.2.4. Grade 1 or 2..................................................................................................................................	BSAO18555
1.2.2.2.5. Grade 3........................................................................................................................................	BSAO18556
1.2.2.2.6. Grade 4 or unrated.........................................................................................................................	BSAO18557
1.2.2.2.7. Grade 5........................................................................................................................................	BSAO18558

1.2.3. Amounts recoverable from reinsurance contracts and outstanding claims
1.2.3.1. From reinsurers with a counterparty rating of Grade 1 or 2.......................................................................	BSAO18559
1.2.3.2. Provision for doubtful debts...................................................................................................................	BSAO18560
1.2.3.3. Net amount receivable......................................................................................................................	BSAO18561
1.2.3.4. From reinsurers with a counterparty rating of Grade of 3..........................................................................	BSAO18562
1.2.3.5. Provision for doubtful debts...................................................................................................................	BSAO18563
1.2.3.6. Net amount receivable......................................................................................................................	BSAO18564
1.2.3.7. From reinsurers with a counterparty rating of Grade of 4 or unrated...........................................................	BSAO18565
1.2.3.8. Provision for doubtful debts...................................................................................................................	BSAO18566
1.2.3.9. Net amount receivable......................................................................................................................	BSAO18567
1.2.3.10. From reinsurers with a counterparty rating of Grade of 5........................................................................	BSAO18568
1.2.3.11. Provision for doubtful debts.................................................................................................................	BSAO18569
1.2.3.12. Net amount receivable....................................................................................................................	BSAO18570
1.2.3.13. Total net amount recoverable on reinsurance contracts.................................................................	BSAO18571
1.2.3.13.1. Total net reinsurance recoveries receivable from related parties.........................................................	BSAO18572
1.2.3.13.2. Total net amounts recoverable on reinsurance contracts reported in item 1.2.3.13, that relate to claims recognised in the calculation of the Outstanding Claim Liabilities (ie other than reinsurance recoveries relating to claims that have been paid)............................................................................................................	BSAO18573

1.2.4. Other reinsurance assets receivable.......................................................................................................	BSAO18574
1.2.4.1. Total other reinsurance assets receivable from related parties..................................................................	BSAO18575
Total other reinsurance assets receivable from reinsurers with a counterparty / asset rating of:
1.2.4.2. Grade 1 or 2........................................................................................................................................	BSAO18576
1.2.4.3. Grade 3..............................................................................................................................................	BSAO18577
1.2.4.4. Grade 4 or unrated...............................................................................................................................	BSAO18578
1.2.4.5. Grade 5..............................................................................................................................................	BSAO18579

1.2.5. GST receivable..........................................................................................................................................	BSAO18580

1.2.6 Subscription and other receivables .............................................................................................................	BSAO18581
Total subscription and other receivables with a counterparty / asset rating of:
1.2.6.1. counterparties with a rating of Grade 1 or 2............................................................................................	BSAO18582
1.2.6.2. counterparties with a rating of Grade 3...................................................................................................	BSAO18583
1.2.6.3. counterparties with a rating of Grade 4 or unrated...................................................................................	BSAO18584
1.2.6.4. counterparties with a rating of Grade 5...................................................................................................	BSAO18585

1.2.7. Total receivables....................................................................................................................................	BSAO18586

1.3. Investments (relates to MRF 140 series of forms) ..........................................................................................	BSAO18587

1.4. Deferred tax assets
1.4.1. Carried forward unused tax losses...............................................................................................................	BSAO18588
1.4.2. Other........................................................................................................................................................	BSAO18589
1.4.3. Total tax assets.......................................................................................................................................	BSAO18590

1.5. Other Assets
1.5.1. Prepayments............................................................................................................................................	BSAO18591
1.5.2. Derivative financial instruments...................................................................................................................	BSAO18592
1.5.3. Other........................................................................................................................................................	BSAO18593
1.5.4. Total other assets....................................................................................................................................	BSAO18594
Total other assets excluding derivative financial instruments, with a counterparty / asset rating of:
1.5.4.1. Grade 1 or 2.......................................................................................................................................	BSAO18595
1.5.4.2. Grade 3..............................................................................................................................................	BSAO18596
1.5.4.3. Grade 4 or unrated..............................................................................................................................	BSAO18597
1.5.4.4. Grade 5..............................................................................................................................................	BSAO18598

1.6. Total current assets.......................................................................................................................................	BSAO18599

2. Non Current Assets

2.1. Receivables

2.1.1. Recoveries other than reinsurance...............................................................................................................	BSAO18600
2.1.1.1. Provision for doubtful debts - Recoveries other than reinsurance...............................................................	BSAO18601
2.1.1.2. Net recoveries other than reinsurance receivable............................................................................	BSAO18602
2.1.1.2.1. Total net amounts recoverable other than reinsurance recoveries receivable that is reported in item 2.1.1.2, that relate to claims recognised in the calculation of the Outstanding Claim Liabilities (ie other than recoveries relating to claims that have been paid)...........................................................................................	BSAO18603
2.1.1.2.2. Total net recoveries receivable from related parties..........................................................................	BSAO18604
Net recoveries receivable as reported in item 2.1.1.2. that are from counterparties with rating of:
2.1.1.2.3. Commonwealth, State and Territory governments.............................................................................	BSAO18605
2.1.1.2.4. Grade 1 or 2..................................................................................................................................	BSAO18606
2.1.1.2.5. Grade 3........................................................................................................................................	BSAO18607
2.1.1.2.6. Grade 4 or unrated.........................................................................................................................	BSAO18608
2.1.1.2.7. Grade 5........................................................................................................................................	BSAO18609

2.1.2. Amounts recoverable on reinsurance contracts and outstanding claims
2.1.2.1. From reinsurers with a counterparty rating of Grade 1 or 2.......................................................................	BSAO18610
2.1.2.2. Provision for doubtful debts...................................................................................................................	BSAO18611
2.1.2.3. Net amount receivable......................................................................................................................	BSAO18612
2.1.2.4. From reinsurers with a counterparty rating of Grade of 3..........................................................................	BSAO18613
2.1.2.5. Provision for doubtful debts...................................................................................................................	BSAO18614
2.1.2.6. Net amount receivable......................................................................................................................	BSAO18615
2.1.2.7. From reinsurers with a counterparty rating of Grade of 4 or unrated...........................................................	BSAO18616
2.1.2.8. Provision for doubtful debts...................................................................................................................	BSAO18617
2.1.2.9. Net amount receivable......................................................................................................................	BSAO18618
2.1.2.10. From reinsurers with a counterparty rating of Grade of 5........................................................................	BSAO18619
2.1.2.11. Provision for doubtful debts.................................................................................................................	BSAO18620
2.1.2.12. Net amount receivable....................................................................................................................	BSAO18621
2.1.2.13. Total net amount recoverable on reinsurance contracts.................................................................	BSAO18622
2.1.2.13.1. Total net reinsurance recoveries receivable from related parties.........................................................	BSAO18623
2.1.2.13.2. Total net amounts recoverable on reinsurance contracts reported in item 2.1.2.13, that relate to claims recognised in the calculation of the Outstanding Claim Liabilities (ie other than reinsurance recoveries relating to claims that have been paid)...........................................................................................................	BSAO18624

2.1.3. Other reinsurance assets
2.1.3.1. Total other reinsurance assets .........................................................................................................	BSAO18625
2.1.3.1.1. Total other reinsurance assets receivable from related parties...........................................................	BSAO18626
Total other reinsurance assets with a counterparty rating of:
2.1.3.1.2. Grade 1 or 2..................................................................................................................................	BSAO18627
2.1.3.1.3. Grade of 3.....................................................................................................................................	BSAO18628
2.1.3.1.4. Grade of 4 or unrated......................................................................................................................	BSAO18629
2.1.3.1.5. Grade of 5.....................................................................................................................................	BSAO18630

2.1.4. Other receivables
2.1.4.1. Total other receivables.....................................................................................................................	BSAO18631
Total other receivables with a counterparty rating of:
2.1.4.1.1. Grade 1 or 2..................................................................................................................................	BSAO18632
2.1.4.1.2. Grade of 3.....................................................................................................................................	BSAO18633
2.1.4.1.3. Grade of 4 or unrated......................................................................................................................	BSAO18634
2.1.4.1.4. Grade of 5.....................................................................................................................................	BSAO18635

2.1.5. Total receivables....................................................................................................................................	BSAO18636

2.2. Investments (relates to MRF 140 series of forms) ..........................................................................................	BSAO18637

2.3. Other investments
2.3.1. Parent entity.............................................................................................................................................	BSAO18638
2.3.2. Controlled entities .....................................................................................................................................	BSAO18639
2.3.3. Associates...............................................................................................................................................	BSAO18640
2.3.4. Joint ventures............................................................................................................................................	BSAO18641
2.3.5. Other........................................................................................................................................................	BSAO18642
2.3.6. Total other investments...........................................................................................................................	BSAO18643
The value of Total other investments which constitute holdings of:
2.3.6.1. Listed equity instruments or units in listed trusts....................................................................................	BSAO18644
2.3.6.2. Unlisted equity instruments or units in unlisted trusts.............................................................................	BSAO18645
2.3.6.3. Other.................................................................................................................................................	BSAO18646
2.3.6.4. Total other investments which are general insurance entities / business ..................................................	BSAO18647

2.4. Plant and equipment
2.4.1. Plant and equipment .................................................................................................................................	BSAO18648
2.4.2. Accumulated depreciation / amortisation - Plant and equipment ....................................................................	BSAO18649
2.4.3. Total plant & equipment net of depreciation / amortisation....................................................................	BSAO18650

2.5. Intangible assets
2.5.1. Goodwill ..................................................................................................................................................	BSAO18651
2.5.2. Accumulated impairment............................................................................................................................	BSAO18652
2.5.3. Identifiable intangible assets ......................................................................................................................	BSAO18653
2.5.4. Accumulated amortisation/impairment.........................................................................................................	BSAO18654
2.5.5. Intangible assets after amortisation/impairment.....................................................................................	BSAO18655

2.6. Deferred tax assets
2.6.1. Attributable to carried forward tax losses.....................................................................................................	BSAO18656
2.6.2. Other........................................................................................................................................................	BSAO18657
2.6.3. Total deferred tax assets.........................................................................................................................	BSAO18658

2.7. Other assets
2.7.1. Derivative financial instruments...................................................................................................................	BSAO18659
2.7.2. Other........................................................................................................................................................	BSAO18660
2.7.3. Total other assets....................................................................................................................................	BSAO18661
Total other asset excluding derivative financial instruments with a counterparty / asset rating of:
2.7.3.1. Grade 1 or 2......................................................................................................................................	BSAO18662
2.7.3.2. Grade 3.............................................................................................................................................	BSAO18663
2.7.3.3. Grade 4 or unrated.............................................................................................................................	BSAO18664
2.7.3.4. Grade 5.............................................................................................................................................	BSAO18665

2.8. Total non-current assets................................................................................................................................	BSAO18666

3. Total assets.....................................................................................................................................................	BSAO18667

Liabilities

4. Current Liabilities

4.1. Creditors and accruals
4.1.1. GST payable.............................................................................................................................................	BSL17334
4.1.2. Creditors and accruals...............................................................................................................................	BSL17335
4.1.3. Total creditors and accruals....................................................................................................................	BSL17336
4.1.3.1. Total creditors and accruals which are payable to related entities.............................................................	BSL17337

4.2. Amounts due on reinsurance contracts.........................................................................................................	BSL17338
4.2.1. Amounts due on reinsurance contracts which are payable to related entities...................................................	BSL17339

4.3. Outstanding claims liabilities .......................................................................................................................	BSL17340
4.3.1. Total outstanding claims liabilities which is associated with claims / settlements in a currency other than the Australian currency.....	BSL17341

4.4. Borrowings
4.4.1. Securities sold under agreements to repurchase..........................................................................................	BSL17342
4.4.2. Finance lease liability................................................................................................................................	BSL17343
4.4.3. Overdraft...................................................................................................................................................	BSL17344
4.4.4. Securities issued (eg promissory notes / commercial paper).........................................................................	BSL17345
4.4.5. Term loans:
4.4.5.1. Term loans with variable interest rate.....................................................................................................	BSL17346
4.4.5.2. Term loans with fixed interest rate.........................................................................................................	BSL17347
4.4.6. Total borrowings.....................................................................................................................................	BSL17348
Total borrowings which are:
4.4.6.1. payable to parent entity .......................................................................................................................	BSL17349
4.4.6.2. payable to controlled entities................................................................................................................	BSL17350
4.4.6.3. payable to other related entities ...........................................................................................................	BSL17351
4.4.6.4. secured against assets of the MDO.......................................................................................................	BSL17352
4.4.6.5. denominated in a currency other than Australian currency.......................................................................	BSL17353

4.5. Income tax liability
4.5.1. Provision for income tax.............................................................................................................................	BSL17354
4.5.2. Provision for deferred income tax.................................................................................................................	BSL17355
4.5.3. Total income tax liability........................................................................................................................	BSL17356

4.6. Provisions
4.6.1. Employee entitlements..............................................................................................................................	BSL17357
4.6.2. Restructuring costs...................................................................................................................................	BSL17358
4.6.3. Other........................................................................................................................................................	BSL17359
4.6.4. Total provisions ......................................................................................................................................	BSL17360

4.7. Other liabilities
4.7.1. Derivative financial instruments...................................................................................................................	BSL17361
4.7.2. Other liabilities..........................................................................................................................................	BSL17362
4.7.3. Total other liabilities...............................................................................................................................	BSL17363

4.8. Total current liabilities..................................................................................................................................	BSL17364

5. Non- Current Liabilities

5.1. Creditors
5.1.1. Total creditors and accruals....................................................................................................................	BSL17365
5.1.1.1. Total creditors and accruals which are payable to related entities.............................................................	BSL17366

5.2. Amounts due on reinsurance contracts.........................................................................................................	BSL17367
5.2.1. Amounts due on reinsurance contracts which are payable to related entities...................................................	BSL17368

5.3. Outstanding claims liabilities .......................................................................................................................	BSL17369
5.3.1. Total outstanding claims liabilities which is associated with claims / settlements in a currency other than the Australian currency.......	BSL17370

5.4. Borrowings
5.4.1. Finance lease liability................................................................................................................................	BSL17371
5.4.2. Securities issued.......................................................................................................................................	BSL17372
5.4.3. Term loans:
5.4.3.1. Term loans at variable interest rates......................................................................................................	BSL17373
5.4.3.2. Term loans at fixed interest rates..........................................................................................................	BSL17374
5.4.4. Total borrowings.....................................................................................................................................	BSL17375
Total borrowings which are:
5.4.4.1. payable to parent entity .......................................................................................................................	BSL17376
5.4.4.2. payable to controlled entities ...............................................................................................................	BSL17377
5.4.4.3. payable to other related entities ...........................................................................................................	BSL17378
5.4.4.4. secured against assets of the MDO.......................................................................................................	BSL17379
5.4.4.5. denominated in a currency other than Australian currency.......................................................................	BSL17380

5.5. Income tax liability
5.5.1. Provision for deferred income tax.................................................................................................................	BSL17381
5.5.2. Total income tax liability........................................................................................................................	BSL17382

5.6. Provisions
5.6.1. Employee entitlements..............................................................................................................................	BSL17383
5.6.2. Restructuring costs...................................................................................................................................	BSL17384
5.6.3. Other........................................................................................................................................................	BSL17385
5.6.4. Total provisions ......................................................................................................................................	BSL17386

5.7. Loan capital and hybrid securities
5.7.1. Loan capital..............................................................................................................................................	BSL17387
5.7.2. Hybrid securities.......................................................................................................................................	BSL17388
5.7.3. Total loan capital and hybrid securities..................................................................................................	BSL17389
Total loan capital and hybrid securities which are:
5.7.3.1. payable to parent entity .......................................................................................................................	BSL17390
5.7.3.2. payable to controlled entities ..............................................................................................................	BSL17391
5.7.3.3. payable to other related entities ...........................................................................................................	BSL17392
5.7.3.4. secured against assets of the MDO.......................................................................................................	BSL17393
5.7.3.5. denominated in a currency other than Australian currency.......................................................................	BSL17394

5.8. Other Liabilities
5.8.1 Derivative financial instruments....................................................................................................................	BSL17395
5.8.2 Other liabilities...........................................................................................................................................	BSL17396
5.8.3 Total other liabilities................................................................................................................................	BSL17397

5.9 Total non-current liabilities............................................................................................................................	BSL17398

6. Total liabilities.................................................................................................................................................	BSL17399

7. Net assets........................................................................................................................................................	BSAO18668

8. Net assets represented by

8.1. Paid-up ordinary shares................................................................................................................................	BSE10983
8.2. Reserves
8.2.1. General reserve.........................................................................................................................................	BSE10984
8.2.2. Capital profits reserve.................................................................................................................................	BSE10985
8.2.3. Asset revaluation reserve:
8.2.3.1. Intangibles..........................................................................................................................................	BSE10986
8.2.3.2. Investment in controlled entities............................................................................................................	BSE10987
8.2.3.3. Investments in associates/share of associates ARR...............................................................................	BSE10988
8.2.3.4. Other..................................................................................................................................................	BSE10989
8.2.3.5. Total asset revaluation reserve.........................................................................................................	BSE10990
8.2.4. Foreign currency translation reserve............................................................................................................	BSE10991
8.2.5. Other reserves...........................................................................................................................................	BSE10992
8.2.6. Total reserves ........................................................................................................................................	BSE10993

8.3. Retained profits
8.3.1. Retained profits or accumulated losses at the end of the period.....................................................................	PL14943

8.4. Total net assets of the MDO..........................................................................................................................	BSAO18669