Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p4
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 8407–11895

Pool Corporation is also an APRA-authorised reinsurer for the purposes of this definition;

       capital standards means the prudential standards which relate to capital adequacy as defined in GPS 001;

       Chief Financial Officer means the chief financial officer of the insurer, by whatever name called;

       financial year means the financial year (within the meaning in the Corporations Act 2001) of the insurer;

       foreign insurer means a foreign general insurer within the meaning of the Insurance Act;

       Note: A reference to a 'branch' or 'branch operation' is a reference to the Australian operations of a foreign insurer.

       general instruction guide refers to the general instruction guide set out in Attachment A of GRS 001;

       Insurance Act means the Insurance Act 1973;

       insurer means a general insurer within the meaning of section 11 of the Insurance Act;

       Note: In the forms and instructions, a reference to an 'authorised insurer', 'authorised insurance entity' or 'licensed insurer' is a reference to an insurer, and a reference to an 'authorised reinsurance entity' is a reference to an insurer whose business consists only of undertaking liability by way of reinsurance.

       non-APRA-authorised reinsurer means any reinsurer that is not an APRA-authorised reinsurer;

       Principal Executive Officer means the principal executive officer of the insurer, by whatever name called, and whether or not he or she is a member of the governing board of the insurer; and

       reporting period means a period mentioned in subparagraph 6(a) or 6(b) or, if applicable, paragraph 7.

GRF_310_3_L: Details of Income and Expenses

Australian Business Number  Institution Name

Reporting Period            Scale Factor
Quarterly / Annual          Thousands of dollars no decimal place
Reporting Consolidation
Licensed Insurer

 1. Investment income
  1.1.  Total interest income

    1.1.1.  Parent & controlled entities
    1.1.2.  Other related parties
    1.1.3.  Derivatives
    1.1.4.  Other

  1.2.  Total dividend income

    1.2.1.  Parent & controlled entities
    1.2.2.  Other related parties
    1.2.3.  Other

  1.3.  Total rental income

    1.3.1.  Parent & controlled entities
    1.3.2.  Other related parties
    1.3.3.  Other

  1.4.  Total trust distributions

    1.4.1.  Parent & controlled entities
    1.4.2.  Other related parties
    1.4.3.  Other

  1.5.  Total Other distributions

Other distributions (please specify)  Amount

    1.5.1.  Parent & controlled entities
    1.5.2.  Other related parties

  1.6.  Total foreign exchange gains / losses relating to investments (realised and unrealised):
    1.6.1.  Investments (other than derivatives)
    1.6.2.  Derivatives

  1.7.  Total unrealised gains / losses on investments

    1.7.1.  Direct Investments:
     1.7.1.1.  Interest rate investments
     1.7.1.2.  Equity investments
     1.7.1.3.  Property investments
     1.7.1.4.  Loans and advances
     1.7.1.5.  Derivatives (other than foreign exchange)

    1.7.2.  Indirect Investments:
     1.7.2.1.  Units 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