Document ID: chunk:federal_register_of_legislation:F2023L00589:front:0:p6
Version: federal_register_of_legislation:F2023L00589
Segment Type: other
Provision Reference: 
Character Range: 14902–18303

Listed equities    This is the value of equity interests in companies listed on the ASX or overseas exchange, after allowance for look-through (if applicable).

                   This also includes equities held within Australia and overseas.

Loans              This is the value of loans. Loans include financial leases and mortgages, and are typically non-negotiable on the secondary market.

N

Non-indexed interest-bearing securities  This is the amount of all interest-bearing securities held that are not indexed.

O

Other investment assets (exclude derivative financial instruments)  This is the value of all other investment assets not specifically categorised as:

                                                                        * cash;
                                                                        * investment property;
                                                                        * listed equities;
                                                                        * unlisted equities;
                                                                        * non-indexed interest-bearing securities;
                                                                        * indexed interest-bearing securities; or
                                                                        * loans.

Other non-investment assets                                         This is the value of all other non-investment assets not categorised as:

                                                                        * current tax assets;
                                                                        * deferred tax assets;
                                                                        * derivative financial instruments (assets); or
                                                                        * accounts receivable.

R

Reinsurance contract assets  Reinsurance contract asset has the meaning given to it in AASB 17 Appendix A, AASB 17.78 (c), AASB 17.100 Disclosure and AASB 101.54 (da).

U

Unlisted equities  This is the value of equity interests in companies not listed on any stock exchange, after allowance for look-through (if applicable).

                   This also includes equities held within Australia and overseas.

Specific instructions

Table 1: Assets Backing Policy Liabilities

Reporting basis

This table applies to life insurers only. Data must be submitted at the level of each statutory fund.

This table reports assets backing insurance and investment liabilities (net of insurance assets) as determined under AASB 17 and AASB 9 for conventional, investment and annuity products only (i.e. excluding risk products).

The basis of assets reported in each asset class in this Reporting Standard must be consistent with the basis for reporting values shown in Reporting Standard LRS 300.0 Statement of Financial Position.

Life insurers must complete this table for annuities with longevity risk and annuities without longevity risk regardless whether the products include or do not include an investment component.

Report all information as at the reporting date.

Units of measurement

Report the dollar values in this table in whole Australian dollars.

   Name                               Valid values                                                               Description