Document ID: chunk:federal_register_of_legislation:F2022L00052:body:0:p2
Version: federal_register_of_legislation:F2022L00052
Segment Type: other
Provision Reference: 
Character Range: 2928–6343

3. Reporting Standard LRS 210.0 Derivatives, Commitments and Off-balance Sheet Items;
   4. Reporting Standard LRS 300.0 Statement of Financial Position;
   5. Reporting Standard LRS 310.0 Statement of Financial Performance;
    6. Reporting Standard LRS 330.0 Summary of Revenue and Expenses;
   7. Reporting Standard LRS 340.0 Retained Profits;
   8. Reporting Standard LRS 400.0 Statement of Policy Liabilities;
    9. Reporting Standard LRS 420.0 Assets Backing Policy Liabilities; and
   10. Reporting Standard LRS 430.0 Sources of Profit.

  3.      Superseded Reporting Standards effective from 1 October 2009 to 31 December 2012:

   1. Reporting Standard LRS 100.0 Solvency;
   2. Reporting Standard LRS 120.0 Management Capital;
    3. Reporting Standard LRS 210.0 Derivatives, Commitments and Off-balance Sheet Items;
   4. Reporting Standard LRS 300.0 Statement of Financial Position;
   5. Reporting Standard LRS 310.0 Statement of Financial Performance;
    6. Reporting Standard LRS 330.0 Summary of Revenue and Expenses;
   7. Reporting Standard LRS 340.0 Retained Profits;
   8. Reporting Standard LRS 400.0 Statement of Policy Liabilities;
    9. Reporting Standard LRS 420.0 Assets Backing Policy Liabilities; and
   10. Reporting Standard LRS 430.0 Sources of Profit.

Part 2 (Parts of reporting documents covered by this determination)

Part 2 of the Schedule of this determination applies to the information in the following parts of reporting forms given to APRA by a life insurer or friendly society under the following reporting standards, where a period of at least 14 days has elapsed from the date the life insurer or friendly society was required to provide the information required under the reporting standards in accordance with paragraph 5 of Reporting Standard LRS 001 Reporting Requirements:

 Parts of reporting form covered by this determination                                                              Reporting standards
LRF 110.1: Prescribed Capital Amount (SF, GF)                                                                      LRS 110.0 Prescribed Capital Amount

Section 1: Summary of prescribed capital amount

(i)      1.LRF 114: Asset risk charge

(ii)    2. LRF 115: Insurance risk charge

(iii)  3. Less: Aggregation benefit

(iv)  4. LRF 200: Aggregate risk charge for variable annuities

(v)    5. LRF 117: Asset concentration risk charge

(vi)  6. LRF 118: Operational risk charge

(vii) 7. Combined stress scenario adjustment

(viii)   8. Adjustments to prescribed capital amount as approved by APRA – total amount only

(ix)  9. Prescribed capital amount

Section 2: Capital adequacy assessment – all data items

LRF 110.2: Prescribed Capital Amount (Entity) – all data items                                                      LRS 110.0 Prescribed Capital Amount

LRF 112.3: Related Party Exposures                                                                                  LRS 112.3 Related Party Exposures

Section 1: Investments in subsidiaries, joint ventures and associates and contributions to regulatory adjustments

    (i)      Total assets – total amount only

    (ii)    Value of investment net of goodwill and other intangibles – total amount only.

    (iii)   Goodwill – total amount only.

    (iv)   Other intangibles – total amount only.

    (v)    Adjustment for goodwill / other intangibles – total amount only.

    (vi)