PET - Plain English Taxonomy

GRF_300_0_L: Statement of Financial Position ( L )
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Quarterly / Annual Thousands of dollars no decimal places
Reporting Consolidation
Licensed Insurer
  Category of Insurer
 
  A - Locally Incorporated
  B - Subsidiary of Insurance Group
  C - Foreign general insurer
  D - Association Captive
  E - Sole Parent Captive
Probability of sufficiency of outstanding claims liabilities (%)
  Amount - Total
Inside Australia Amount
Assets
   
1. Total cash and liquid assets
1.1. Notes and coins
1.2. Money at short call
1.3. Securities purchased under agreements to resell
1.4. Cash and liquid assets with related parties of the reporting insurer
2. Receivables    
2.1. Total investment income receivable
2.2. Total net recoveries other than reinsurance receivable
2.2.1. Recoveries other than reinsurance
2.2.2. Provision for doubtful debts - recoveries other than reinsurance
Total net amounts recoverable (other than reinsurance recoveries receivable) that are reported in item 2.2 and that relate to claims recognised in the calculation of insurance liabilities that have not been paid.    
2.2.2.1. Outstanding claims liabilities (OCL)
2.2.2.1.1.    Input tax credits on OCL included in item 2.2.2.1
2.3. Premiums receivables    
2.3.1. Due in 6 months or less
2.3.2. Provision for doubtful debts
2.3.3. Net amount receivable
   
2.3.4. Due in more than 6 months
2.3.5. Provision for doubtful debts
2.3.6. Net amount receivable
   
2.3.7. On unclosed business
2.3.8. Provision for doubtful debts
2.3.9. Net amount receivable
   
2.3.10. Total net premiums receivables
2.3.10.1. Total net premiums that are receivable from related parties
   
2.4. Net amount recoverable from reinsurance contracts on outstanding claims and paid claims
2.4.1. Amount recoverable from reinsurance contracts on outstanding claims and paid claims
2.4.2. Provision for doubtful debts - reinsurance recoverable on outstanding claims and paid claims
2.4.3. Total net amount recoverable on reinsurance contracts reported in item 2.4, that relates to claims recognised in the calculation of the OCL (ie other than reinsurance recoveries relating to claims that have been paid).
2.4.4. Net reinsurance recoverables on outstanding claims and paid claims under reinsurance contracts that do not meet the reinsurance documentation test
2.4.5. Net reinsurance recoverables on outstanding claims and paid claims under reinsurance contracts that do not meet governing law requirements
   
2.5. Other reinsurance assets
2.5.1. Net amounts of other reinsurance assets under reinsurance contracts that do not meet the reinsurance documentation test
2.5.2. Net amounts of other reinsurance assets under reinsurance contracts that do not meet the governing law requirements
   
2.6. Current tax assets
   
2.7. GST receivable
   
2.8. Other receivables
   
2.9. Total receivables
   
3. Investments (related to GRF 114.4)
   
4. Total derivative financial instruments (related to GRF 114.2)
   
5. Total deferred tax assets
5.1. Carried forward unused tax losses
5.2. Attributable to insurance liability provisions
5.3. Other
   
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 under reinsurance contracts that do not meet the reinsurance documentation test
8.3. Deferred reinsurance expense under reinsurance contracts that do not meet governing law requirements
   
9. Deferred acquisition costs
9.1. Deferred acquisition costs prior to liability adequacy test write-downs
9.2. Liability adequacy test write-downs
   
10. Total other investments
10.1. Parent entity
10.1.1. Controlled entities
10.2. Associates
10.3. Joint ventures
10.4. Other
   
11. Total plant & equipment net of depreciation / impairment
11.1. Plant and equipment
11.2. Accumulated depreciation / impairment
12. Intangible assets    
12.1. Goodwill
12.2. Accumulated impairment - Goodwill
12.3. Identifiable intangible assets    
12.3.1. Intangible assets with a finite life
12.3.2. Intangible assets with an indefinite life
12.3.3. Total identifiable intangible assets
12.4. Accumulated amortisation and impairment - Identifiable intangible assets    
12.4.1. Accumulated amortisation - Intangible assets with a finite life
12.4.2. Accumulated impairment - Intangible assets with an indefinite life
12.4.3. Total accumulated amortisation and impairment - Identifiable intangible assets
12.5. Total intangible assets after amortisation and impairment
   
13. Total assets
Liabilities
   
14. Total creditors and accruals
14.1. GST payable
14.2. Creditors and accruals
14.3. Total creditors/accruals that are payable to related parties
   
15. Amounts due on reinsurance contracts
15.1. Amounts due on reinsurance contracts that are payable to related parties
   
16. Outstanding claims liabilities
16.1. Total OCL that is associated with claims / settlements in a currency other than the Australian currency)
   
17. Unearned premium liability
   
18. Unexpired risk liability
   
19. Total Borrowings
19.1. Securities sold under agreements to repurchase
19.2. Finance lease liability
19.3. Overdraft
19.4. Securities issued (eg promissory notes / commercial paper)
19.5. Term loans:    
19.5.1. Term loans with variable interest rate
19.5.2. Term loans with fixed interest rate
19.6. Total borrowings which are    
19.6.1. Payable to parent entity
19.6.1.1. Payable to controlled entities
19.6.2. Payable to other related parties
19.6.3. Secured against assets of the insurer
19.6.4. Denominated in a currency other than Australian currency
   
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. Total 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
23.3.1.1. Payable to controlled entities   
23.3.2. Payable to other related parties
23.3.3. Secured against assets of the insurer   
23.3.4. Denominated in a currency other than Australian currency
   
24. Total liabilities
   
25. Net assets
Shareholders' equity
   
26. Shareholders' equity
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
27.3.2. Plant and equipment
27.3.3. Intangibles revaluation surplus
27.3.4. Investment in controlled entities
27.3.5. Investments in associates / share of associates ARR
27.3.6. Relating to non-current assets or disposal groups held for sale
27.3.7. 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. Additional disclosure required for the adjusted net assets in Australia calculation    
30.1. OCL surplus / (deficit)
30.2. Premiums liabilities surplus / (deficit) calculation:    
30.2.1. Premiums liabilities surplus/(deficit)
30.2.2. Deferred reinsurance expense for future business not yet written
30.2.3. Total premiums liabilities surplus / (deficit)
30.3. Tax effect of net OCL and premiums liabilities surplus / deficit
30.4. Net surplus / deficit relating to insurance liabilities