Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p10
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 26906–30140

1.8.1.1 to 1.8.1.5 and 1.8.2.1.

      1.8.1.             Direct investments

This relates to investment where the reporting insurer holds direct title / ownership of the investment asset.

           1.8.1.1.           Interest rate investments

    This is the value of unrealised gains / losses (excluding foreign exchange gains / losses) on the fair value of debt securities during the relevant period. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. This item excludes loans and advances and subordinated debt.

           1.8.1.2.           Equity investments

    This is the value of realised gains / losses (excluding foreign exchange gains / losses) on equity securities for the relevant period, including gains (losses) from subordinated debt. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities.

           1.8.1.3.           Property investments

    This is the value of realised gains / losses (excluding foreign exchange gains / losses) associated with the entity's investment in property assets. Do not include gains / losses on investments in: listed property trusts; unlisted private property unit trusts; and unlisted public offer / retail property trusts.

           1.8.1.4.           Loans and advances

    This is the value of realised gains / losses (excluding foreign exchange gains / losses) on loans and advances for the relevant period. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade receivables" and "Cash".

           1.8.1.5.           Derivatives (other than foreign exchange)

    This is the value of realised gains / losses attributable to the movement in net market value of the entity's derivative exposures, excluding unrealised or realised gains / losses relating to the currency translation of foreign currency derivative contracts.

      1.8.2.             Indirect investments

This relates to investment where the reporting insurer does not hold direct title / ownership of the investment asset.

           1.8.2.1.           Units in trusts / managed investment vehicles

    This is the value of realised gains / losses (excluding foreign exchange gains / losses) on holdings of units in trusts or other managed investment vehicles for the relevant period.

     1.9.               Total other investment income

This is a balancing item and is the value of all other investment income not specifically listed under Item 1.

This is automatically calculated as the sum of the 'Amount' Column in the corresponding table below.

Other investment income (please specify)

Individually specify the nature of other forms of investment income as reported in Item 1.9 as well as their corresponding amounts.

     1.10.           Total investment income

This is automatically calculated as the sum of Items 1.1, 1.2, 1.3, 1.4, 1.5, 1.6, 1.7, 1.8 and 1.9.

      1.10.1.         which is attributable to shareholders' funds