Document ID: chunk:federal_register_of_legislation:F2023L00642:reg:1
Version: federal_register_of_legislation:F2023L00642
Segment Type: reg
Provision Reference: reg 1
Character Range: 30238–32827

1  Assets By Counterparty Grade Type    Accounting assets                                                                                                                                                                                                           Report the assets by counterparty grade type.
                                             * Cash and cash equivalents
                                             * Interest rate investments (direct)
                                             * Loans (direct)
                                             * Cash management trusts
                                             * Derivatives (assets)
                                             * Other assets by counterparty grade
                                        GPS 340 reinsurance assets
                                             * Reinsurance recoverables on outstanding and paid claims: from APRA-authorised reinsurers
                                             * Reinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers except for amounts outstanding on and from the second balance date
                                             * Reinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are amounts outstanding on and from the second balance date - supported by security arrangements in Australia
                                             * Reinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are amounts outstanding on and from the second balance date – not supported by security arrangements in Australia
                                             * Reinsurance recoverables on outstanding and paid claims: from non-APRA-authorised reinsurers that are overdue for more than 6 months
                                             * Expected reinsurance recoveries: relating to APRA-authorised reinsurers
                                             * Expected reinsurance recoveries: relating to non-APRA-authorised reinsurers
                                             * Other reinsurance assets: from APRA-authorised reinsurers
                                             * Other reinsurance assets: from non-APRA-authorised reinsurers
                                        Receivables
                                             * Non-reinsurance recoveries receivable
                                             * Investment income receivable
                                             * Other accounts receivable