Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p5
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 11533–15464

in trusts / managed investment vehicles

  1.8.  Total realised gains / losses on investments

    1.8.1.  Direct Investments:
     1.8.1.1.  Interest rate investments
     1.8.1.2.  Equity investments
     1.8.1.3.  Property investments
     1.8.1.4.  Loans and advances
     1.8.1.5.  Derivatives (other than foreign exchange)

    1.8.2.  Indirect Investments
     1.8.2.1.  Units in trusts / managed investment vehicles

  1.9.  Total other investment income

Other investment income (please specify)  Amount

  1.10.  Total Investment Income
    1.10.1.  which is attributable to shareholders' funds
    1.10.2.  which is attributable to policyholders' funds

2.  Operating income
  2.1.  Total realised gains / losses

    2.1.1.  Insurance portfolios
    2.1.2.  Investments in controlled entities
    2.1.3.  Investments in associates / joint ventures
    2.1.4.  Other assets

  2.2.  Total foreign exchange gains / losses (realised and unrealised)

    2.2.1.  Borrowings
     2.2.1.1.  Underlying exposure
     2.2.1.2.  Derivatives (hedging borrowing exposure)
    2.2.2.  Claims liability
     2.2.2.1.  Underlying exposure
     2.2.2.2.  Derivatives (hedging claims exposure)
    2.2.3.  Other

  2.3.  Total net increment / decrement (or write-down) from revaluation

    2.3.1.  Investment in controlled entities
    2.3.2.  Investment in associates / joint ventures
    2.3.3.  Other assets

  2.4.  Share of net profits (losses) of associates and joint ventures accounted for using the equity method of accounting

  2.5.  Total fees and commissions

    2.5.1.  Funds management
    2.5.2.  Underwriting activities
    2.5.3.  Scrip lending
    2.5.4.  Other

  2.6.  Total income from life insurance business

  2.7.  Total other operating income

Other operating income (please specify)  Amount

  2.8.  Total operating income

3.  Operating expenses

  3.1.  Total interest expense

    3.1.1.  Borrowings
    3.1.2.  Loan capital
    3.1.3.  Other interest bearing liabilities
    3.1.4.  Derivatives
    3.1.5.  Total interest expense paid to:
     3.1.5.1.  Parent entity
     3.1.5.2.  Controlled entities
     3.1.5.3.  Associates / joint ventures
     3.1.5.4.  Other related parties

  3.2.  Total personnel expenses
    3.2.1.  Wages & salaries
    3.2.2.  Share-based payment expenses
    3.2.3.  Other employee related costs

  3.3.  Total occupancy and equipment expenses
    3.3.1.  Depreciation / impairment
     3.3.1.1.  Plant and equipment
     3.3.1.2.  Other
    3.3.2.  Operating lease rentals
    3.3.3.  Other

  3.4.  Total other operating expenses
    3.4.1.  Impairment of:
     3.4.1.1.  Goodwill
     3.4.1.2.  Intangible assets with an indefinite useful life
     3.4.1.3.  Other assets
    3.4.2.  Amortisation of intangible assets with a finite useful life
    3.4.3.  Investment management fees

     3.4.3.1.  Of which: on assets backing insurance liabilities

    3.4.4.  Other management fees
    3.4.5.  Fees for:
     3.4.5.1.  Audit related services
     3.4.5.2.  Non-audit related services provided by audit firm
    3.4.6.  Consulting fees
    3.4.7.  Actuarial fees
    3.4.8.  Directors fees
    3.4.9.  Bad & doubtful debts
    3.4.10.  Other

  3.5.  Total operating expenses

4.  Underwriting expenses and Acquisition costs

Section 1: Direct Business

Class of business             Acquisition costs (excluding LAT results)  Results of LAT (current and prior years)  Levies and charges  Commission revenue  Commission expense  Other underwriting expenses  Total underwriting expenses
(1)                           (2)                                        (3)                                       (4)                 (5)                 (6)                 (7)                          (8)

Householders
Commercial motor
Domestic motor
Other direct - category A
Travel
Fire and ISR
Marine
Aviation
Consumer credit
Other accident
Other direct - category