SIP0207550.htm

Schedule

Part 1 (reporting documents covered by this determination)

This determination applies to the information in 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:

Current Reporting Standards effective from 1 January 2013

Reporting Standard LRS 112.0 Determination of Capital Base.
Reporting Standard LRS 114.2 Derivatives Activity.
Reporting Standard LRS 114.3 Off-balance Sheet Business.
Reporting Standard LRS 300.0 Statement of Financial Position.
Reporting Standard LRS 310.0 Income Statement.
Reporting Standard LRS 340.0 Retained Profits.

This determination also applies to reporting forms given to APRA by a life insurer or friendly society under the following superseded reporting standards:

2. Superseded Reporting Standards effective from 1 January 2008 to 30 September 2009:

Reporting Standard LRS 100.0 Solvency (all data in form);
Reporting Standard LRS 120.0 Management Capital (all data in form);
Reporting Standard LRS 210.0 Derivatives, Commitments and Off-balance Sheet Items (all data in form);
Reporting Standard LRS 300.0 Statement of Financial Position (all data in form);
Reporting Standard LRS 310.0 Statement of Financial Performance (all data in form);
Reporting Standard LRS 330.0 Summary of Revenue and Expenses (all data in form except product level data);
Reporting Standard LRS 340.0 Retained Profits (all data in form);
Reporting Standard LRS 400.0 Statement of Policy Liabilities (all data in form except product level data);
Reporting Standard LRS 420.0 Assets Backing Policy Liabilities (all data in form except product level data); and
Reporting Standard LRS 430.0 Sources of Profit (all data in form except product level data).

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 Superseded Reporting Standards effective from 1 October 2009 to 31 December 2012:

Reporting Standard LRS 100.0 Solvency (all data in form);
Reporting Standard LRS 120.0 Management Capital (all data in form);
Reporting Standard LRS 210.0 Derivatives, Commitments and Off-balance Sheet Items (all data in form);
Reporting Standard LRS 300.0 Statement of Financial Position (all data in form);
Reporting Standard LRS 310.0 Statement of Financial Performance (all data in form);
Reporting Standard LRS 330.0 Summary of Revenue and Expenses (all data in form except product level data);
Reporting Standard LRS 340.0 Retained Profits (all data in form);
Reporting Standard LRS 400.0 Statement of Policy Liabilities (all data in form except product level data);
Reporting Standard LRS 420.0 Assets Backing Policy Liabilities (all data in form except product level data); and
Reporting Standard LRS 430.0 Sources of Profit (all data in form except product level data).

Schedule

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

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) 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	LRS 110.1 Prescribed Capital Amount (which came into effect on 1 January 2013)
LRF 110.2: Prescribed Capital Amount (Entity) – all data items	LRS 110.1 Prescribed Capital Amount (which came into effect on 1 January 2013)
LRF 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) Regulatory capital requirement – total amount only. (vii) Adjustment for regulatory capital requirement – total amount only. Section 2: Other related party exposures (viii) Fair value of exposure – total amount only	LRS 112.3 Related Party Exposures (which came into effect on 1 January 2013)
LRF 114.0: Asset Risk Charge Section 1: Asset risk charge calculation (i) 1. Total assets – all data items (ii) 2. Total liabilities – all data items (iii) 3. Liability adjustments – all data items (iv) 4. Off-balance sheet exposures – all data items (v) 5. Impact on capital base – all data items (vi) 6. Risk charge components – all data items (vii) 7. Aggregated risk charge component – all data items (viii) 8. Adjustments to asset risk charge as approved by APRA – total amount only (ix) 9. Asset risk charge Section 2: Additional information – Asset risk charge – all data items	LRS 114.0 Asset Risk Charge (which came into effect on 1 January 2013)
LRF 115.0 Insurance Risk Charge (SF) Section 1: Insurance risk charge calculation (i) 1. Fund TOTAL: Stressed policy liabilities – all data items (ii) 2. Fund TOTAL: Adjusted policy liabilities – all data items (iii) 3. Fund TOTAL: Stress impact on adjusted policy liabilities (iv) 4. Less: Tax benefits (v) 5. Adjustments to insurance risk charge as approved by APRA – total amount only (vi) 6. Insurance risk charge	LRS 115.0 Insurance Risk Charge (which came into effect on 1 January 2013)
LRF 115.1 Insurance Risk Charge (GF) (i) 1. Expected management fees (net of any assumed reduction shown in 1.1) – all data items (ii) 2. Expected servicing expenses (iii) 3. Expected deficiency (before prescribed multiplier) (iv) 4. Additional deficiency from prescribed servicing expense stress (v) 5. Expected deficiency (post prescribed multiplier) (vi) 6. Total servicing expense reserve (vii) 7. Less: Tax benefits (viii) 8. Adjustments to insurance risk charge as approved by APRA – total amount only (ix) 9. Insurance risk charge	LRS 115.0 Insurance Risk Charge (which came into effect on 1 January 2013)
LRF 117.0: Asset Concentration Risk Charge (i) 1.Value of assets of the fund (VAF) – all data items (ii) 2. Capital base (iii) 3. Large Exposures and contributions to asset concentration risk charge –Specialist reinsurer? (Y/N) Section 3: Totals and risk charges (iv) 4. Aggregate of excess exposures subjected to asset concentration risk charge – all data items (v) 5. Adjustments to asset concentration risk charge as approved by APRA – total amount only. (vi) 6. Asset concentration risk charge	LRS 117.0 Asset Concentration Risk Charge (which came into effect on 1 January 2013)
LRF 118.0: Operational Risk Charge Section 1: Operational risk charge calculation (i) Specialist reinsurer? (Y/N) (ii) 1. Operational risk charge for risk business – all data items (iii) 2. Operational risk charge for investment-linked business – all data items (iv) 3. Operational risk charge for other business – all data items (v) 4. Adjustments to operational risk charge as approved by APRA – total amount only (vi) 5. Operational risk charge	LRS 118.0 Operational Risk Charge (which came into effect on 1 January 2013)
LRF 200.0: Capital Adequacy Supplementary Information Section 2: Insurance risk charge (i) 3. Total impact of stress margins – all data items Section 3: Variable annuities – all data items	LRS 200.0 Capital Adequacy Supplementary Information (which came into effect on 1 January 2013)
LRF 330.0: Summary of Revenue and Expenses (i) Totals by class of business – all data items	LRS 330.0 Summary of Revenue and Expenses (which came into effect on 1 January 2013)
LRF 400.0: Statement of Policy Liabilities (i) 2. Totals by class of business and basis – all data items	LRS 400.0 Statement of Policy Liabilities (which came into effect on 1 January 2013)
LRF 420.0: Assets Backing Policy Liabilities (i) 3.Totals by class of business – all data items	LRS 420.0 Assets Backing Policy Liabilities (which came into effect on 1 January 2013)
LRF 430.0: Sources of Profit (i) 2. Totals by class of business and profit allocation – all data items	LRS 430.0 Sources of Profit (which came into effect on 1 January 2013)