Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p8
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 21225–24314

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 distributions as reported in Item 1.5 as well as their corresponding amounts.

      1.5.1.             Parent & controlled entities

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

      1.5.2.             Other related parties

Report the value of other 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.

    1.6.           Total foreign exchange gains / losses relating to investments (realised and unrealised)

This is automatically calculated as the sum of Items 1.6.1 and 1.6.2.

      1.6.1.             Investments (other than derivatives)

Report any realised / unrealised foreign exchange gains / losses relating to the translation / conversion of all investments of the entity (except derivatives) which are denominated in a currency other than the Australian dollar (AUD). Only report the gain / loss that is attributable to movements in the currency in which investments are denominated, relative to the AUD.

      1.6.2.             Derivatives

Report any realised / unrealised foreign exchange gains / losses relating to the currency translation / conversion of derivative contracts. Such contracts may be held in relation to the underlying investment portfolios (e.g. as hedges of the interest rate or equity investment portfolios) or as outright position taking to alter the asset allocation strategy. Only report the gain / loss that is attributable to movements in the currency in which the derivative contract is denominated, relative to the AUD.

     1.7.               Total unrealised gains / losses on investments

This is the value of the total unrealised gains / losses (excluding foreign exchange gains / losses) associated with the entity's investments. Gains / losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains / losses.

This item is automatically calculated as the sum of Items 1.7.1.1 to 1.7.1.5 and 1.7.2.1.

      1.7.1.             Direct investments

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

           1.7.1.1.           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