PET - Plain English Taxonomy

GRF_300_0_G: Statement of Financial Position (G)
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Semi-annual / Annual Thousands of dollars no decimal places
Reporting Consolidation
Level 2
Probability of sufficiency of outstanding claims liabilities (%)
Australian business International business Inter-region elimination Total business
ASSETS
       
1. Total cash and liquid assets
1.1. Investments with related parties of the Level 2 insurance group
2. Receivables        
2.1. Total investment income receivable
       
2.2. Total net recoveries other than reinsurance receivable
2.2.1. On outstanding claims
2.2.2. On paid claims
2.3. Premium receivables        
2.3.1. Net premium receivables due in 6 months or less
2.3.2. Net premium receivables due in more than 6 months
2.3.3. Net premium receivables on unclosed business
2.3.4. Total net premium receivables
2.3.4.1. Total net premium that are receivable from related parties
2.4. Net amount recoverable from reinsurance contracts on outstanding claims and paid claims
2.4.1. On outstanding claims  
2.4.2. On paid claims  
2.4.3. Net reinsurance recoverables on outstanding claims and paid claims on Australian business under reinsurance contracts that do not meet the reinsurance documentation test  
2.4.4. Net reinsurance recoverables on outstanding claims and paid claims on Australian business under reinsurance contracts that do not meet governing law requirements  
2.4.5. Net reinsurance recoverables on outstanding claims and paid claims on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)      
2.5. Other reinsurance assets
2.5.1. Net amounts of other reinsurance assets on Australian business under reinsurance contracts that do not meet the reinsurance documentation test  
2.5.2. Net amounts of other reinsurance assets on Australian business under reinsurance contracts that do not meet governing law requirements  
2.5.3. Net amounts of other reinsurance assets on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)      
2.6. Current tax assets
2.7. GST receivable
2.8. Other receivables
2.9. Total receivables
3. Investments        
3.1. Direct interest rate holdings
3.1.1. Of which: Government securities
3.1.1.1. Australian Commonwealth government
3.1.1.2. Other Australian government (state, territory & local)
3.1.1.3. National government of a foreign country where the security has a Grade 1 rating or the country's long term foreign currency rating is grade 1
3.1.2. Of which: subordinated debt
3.1.2.1. Listed subordinated debt
3.1.2.2. Unlisted subordinated debt
3.2. Direct equity holdings
3.2.1. Total listed equity securities
3.2.2. Total unlisted equity securities
3.3. Direct property holdings
3.4. Loans and advances
3.4.1. Total loans and advances which can be classified into the following:        
3.4.1.1. Loans and advances to directors of the reporting group or directors of related parties of the Level 2 insurance group
3.4.1.2. Unsecured loans to parent or related party that are not on commercial terms
3.4.1.3. Unsecured loans to employees that exceed $1,000 individually
3.5. Investments - indirectly held by the group
3.5.1. Listed trusts (excluding CMT)
3.5.2. Unlisted trusts (excluding CMT)
3.5.3. Cash management trusts
3.6. Total investments
       
4. Derivative financial instruments
5. Deferred tax assets
6. Total other assets
6.1. Prepayments
6.2. Surplus in defined benefit superannuation fund
6.3. Non-current assets and disposal groups classified as held for sale
6.4. Other
7. Deferred levies and charges
8. Deferred reinsurance expense
8.1. Deferred reinsurance expense as reported under AASB 1023
8.2. Deferred reinsurance expense on Australian business under reinsurance contracts that do not meet the reinsurance documentation test  
8.3. Deferred reinsurance expense on Australian business under reinsurance contracts that do not meet governing law requirements  
8.4. Deferred reinsurance expense on international business under reinsurance contracts that do not meet relevant reinsurance documentation tests in a local jurisdiction (and a deduction is required in that jurisdiction)  
       
9. Deferred acquisition costs
       
10. Total other investments
10.1. Parent entity
10.2. Associates
10.3. Joint ventures
10.4. Non-consolidated subsidiaries
10.5. Other
       
11. Total plant & equipment net of depreciation / impairment
12. Intangible assets        
12.1. Goodwill
12.2. Identifiable intangible assets        
12.2.1. Intangible assets with a finite life
12.2.2. Intangible assets with an indefinite life
12.2.3. Total identifiable intangible assets
12.3. Total intangible assets after amortisation and impairment
       
13. Total assets
LIABILITIES
       
14. Total creditors and accruals
14.1. Total creditors/accruals which are payable to related parties
       
15. Amounts due on reinsurance contracts
15.1. Amounts due on reinsurance contracts which are payable to related parties
       
16. Outstanding claims liabilities
       
17. Unearned premium liability
       
18. Unexpired risk liability
       
19. Total borrowings
Total borrowings which are:        
19.1. Payable to parent entity
19.2. Payable to other related parties
19.3. Secured against assets of the Level 2 insurance group
       
20. Total income tax liability
20.1. Current tax liability
20.2. Deferred tax liability
       
21. Total provisions
21.1. Dividends
21.2. Employee entitlements
21.3. Restructuring costs
21.4. Other
       
22. Total other liabilities
22.1. Derivative financial instruments
22.2. Deficit in defined benefit superannuation fund
22.3. Liabilities included in disposal groups classified as held for sale
22.4. Other liabilities
       
23. Total loan capital and hybrid securities
23.1. Loan capital
23.2. Hybrid securities
23.3. Total loan capital and hybrid securities which are:        
23.3.1. Payable to parent entity
23.3.2. Payable to other related parties
23.3.3. Secured against assets of the Level 2 insurance group
       
24. Total liabilities
       
25. Net assets
SHAREHOLDERS' EQUITY
       
26. Total share capital
26.1. Ordinary shares
26.2. Preference shares
26.3. Other
       
27. Total reserves
27.1. General reserve
27.2. Capital profits reserve
27.3. Total asset revaluation reserve
27.3.1. Property
27.3.1.1. Property reclassified from owner-occupied to investment property
27.3.2. Plant and equipment
27.3.3. Intangibles revaluation surplus
27.3.4. Investment in controlled entities
27.3.5. Investment in non-consolidated subsidiaries
27.3.6. Investments for which equity accounting is applied
27.3.7. Relating to non-current assets or disposal groups held for sale
27.3.8. Other
27.4. Foreign currency translation reserve
27.5. Cash flow hedge reserve
27.6. Share-based payments reserve
27.7. Other reserves
       
28. Retained earnings at the end of the period
       
29. Total shareholders' equity attributable to shareholders of the company
       
30. Minority interests
       
31. Total shareholders' equity