Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p7
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 18479–21514

Standards.

      1.2.1.             Parent & controlled entities

Report the value of dividend income from the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.2.2.             Other related parties

Report the value of dividend income from related parties other than the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.2.3.             Other

This is a balancing item and represents all other dividend income not reported in the items above.

It is automatically calculated as Item 1.2 less the sum of Items 1.2.1 and 1.2.2.

     1.3.               Total rental income

This is the value, for the relevant period, of rent recognised by the reporting insurer as income in accordance with Australian Accounting Standards. Rent other than royalties includes revenue for the use of, or the right to use, property, both tangible and intangible, not included as royalties.

      1.3.1.             Parent & controlled entities

Report the value of rental income from the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.3.2.             Other related parties

Report the value of rental income from related parties other than the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.3.3.             Other

This is a balancing item and represents all other rental income not reported in the items above.

It is automatically calculated as Item 1.3 less the sum of Items 1.3.1 and 1.3.2.

     1.4.               Total trust distributions

This is the value of distributions by trusts received by the reporting insurer during the relevant period.

      1.4.1.             Parent & controlled entities

Report the value of trust distributions from the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.4.2.             Other related parties

Report the value of trust distributions from related parties other than the parent entity or a subsidiary (or another branch of the parent entity for a Category C insurer) of the reporting insurer.

      1.4.3.             Other

This is a balancing item and represents all other trust distributions not reported in the items above.

It is automatically calculated as Item 1.4 less the sum of Items 1.4.1 and 1.4.2.

     1.5.               Total other distributions

This is a balancing item and is the value of all other distributions received during the relevant period, excluding dividend income, rental income, interest income and distributions received from trusts.

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

Other distributions (please specify)

Individually specify the nature of other forms of