Document ID: chunk:federal_register_of_legislation:F2023L00572:front:0:p9
Version: federal_register_of_legislation:F2023L00572
Segment Type: other
Provision Reference: 
Character Range: 26586–27937

insurer from non-APRA-authorised reinsurers that are receivables overdue for more than six months since a request for payment was made to the reinsurer and where there is no formal dispute between the insurer and reinsurer in relation to the receivables. This item does not include amounts under reinsurance contracts that do not meet the reinsurance documentation test or governing law requirements under GPS 230.
                                                                                                                                                                                                                     This must be reduced by the amount that is likely to become uncollectable in the future.

Specific instructions

Table 1: Assets by Counterparty Grade
For each asset exposure, report the amounts corresponding to each counterparty grade.

Reporting basis
Report assets backing insurance liabilities at fair value. Report values on a Level 1 (licensed insurer) basis.

Units of measurement
Report values in whole Australian dollars (no decimal places).
   Name                                 Valid values                                                                                                                                                                                                                Description