Document ID: chunk:federal_register_of_legislation:F2020L01551:body:0:p8
Version: federal_register_of_legislation:F2020L01551
Segment Type: other
Provision Reference: 
Character Range: 25196–28305

•                 life insurance corporations registered under the Life Insurance Act 1995;
•                 general insurance corporations authorised under the Insurance Act 1973 (or by virtue of determinations made by APRA under the General Insurance Reform Act 2001);
•                 private health insurance corporations registered under the Private Health Insurance (Prudential Supervision) Act 2015;
•                 the Export Finance Insurance Corporation;
•                 private sector and government-owned general and health insurance enterprises, both proprietary and mutual; and
•                 any overseas insurance corporation.

Other counterparties includes any related entity that is not a banking institution, an SPV, insurance corporation, superannuation fund or other financial institution.

Other financial institutions means all entities mainly engaged in financial intermediation and the provision of auxiliary financial services, other than banking institutions, insurance corporations, and superannuation funds.

SPV means Special Purpose Vehicle.

Superannuation funds means complying funds for the purposes of the Superannuation Industry (Supervision) Act 1993, other autonomous funds established for the benefit of public sector employees and any overseas funds designed specifically for the purpose of providing a pension or other income stream on retirement.

Specific instructions

Section A: Exposures to related entities
Item 1  Report the twenty largest exposures to related entities as as at the end of the reporting period regardless of their size in proportion to Tier 1 Capital. Also report all exposures to related entities which exceed or are equal to 10 per cent of Tier 1 Capital.

        In column 1, report the related entity name for each exposure to a related entity.

        In column 2, report the Legal Entity Identifier of the related entity for each exposure to a related entity. Otherwise, report N/A if the related entity has no Legal Entity Identifier.

        In column 3, report the related entity category of the related entity for each exposure.

        In column 4, report the related entity sector of the related entity for each exposure.

        In column 5, report the on-balance sheet exposures that relate to the book value of all equity investments in the related entity. Exclude any equity investment in the related entity that has been deducted from the ADI's Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111).

        In column 6, report the on-balance sheet exposures that do not relate to equity investments in the related entity for each exposure.

        In column 7, report the non-market related, off-balance sheet exposures for the related entity for each exposure.

        In column 8, report the market related, off-balance sheet exposures for the related entity for each exposure.

        Column 9 is derived as the total of columns 5, 6, 7 and 8, being the total exposure for the related entity.

        Column 10 is derived as the ratio of column 9 to Tier 1 Capital