PET - Plain English Taxonomy

GRF_310_0_G: Income Statement (G)
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Semi-annual / Annual Thousands of dollars no decimal place
Reporting Consolidation
Level 2
Total business Inter-region elimination Australian business New Zealand South East Asia Asia Pacific USA Americas UK/Europe Other
1. Gross earned premium:                    
1.1. Gross earned premium on direct business
1.2. Gross earned premium on inwards reinsurance business
1.3. Total gross earned premium
2. Reinsurance expense:                    
2.1. Reinsurance expense attributed to direct business
2.2. Reinsurance expense attributed to inwards reinsurance business
2.3. Total outward reinsurance expense
                   
3. Net premium revenue  
4. Claims expense:                    
4.1. on direct business
4.2. on inwards reinsurance business
4.3. Gross claims expense
5. Reinsurance recoveries revenue:                    
5.1. on direct business
5.2. on inwards reinsurance business
5.3. Total reinsurance recoveries revenue
                   
6. Other recoveries revenue
                   
7. Total recoveries
                   
8. Net incurred claims
8.1. Net incurred claims which is: current period net claims expense
8.2. Net incurred claims which is: non recurring items that are part of total net claims expense
9. Underwriting expenses:                    
9.1. Acquisition costs
9.2. Other underwriting expenses
9.3. Liability adequacy test deficiency on unexpired risk
9.4. Commission revenue
9.5. Commission expense
9.6. Total underwriting expenses
                   
10. Underwriting result
11. Investment income:                    
11.1. Dividend revenue:
11.1.1. on listed equity
11.1.2. on unlisted equity
11.2. Interest revenue
11.3. Trust revenue:
11.3.1. Trusts on a 'look-through basis'
11.3.2. Trusts without 'look-through'
11.4. Rental income
11.5. Other investment income
11.6. Net changes in fair value of investments:
11.6.1. Realised net gains and losses on:
11.6.1.1. Interest bearing instruments
11.6.1.2. Listed equity
11.6.1.3. Unlisted equity
11.6.1.4. Investment property
11.6.1.5. Other investments
11.6.2. Unrealised net gains and losses on:
11.6.2.1. Interest bearing instruments
11.6.2.2. Listed equity
11.6.2.3. Unlisted equity
11.6.2.4. Investment property
11.6.2.5. Other investments
11.7. Total investment income
11.7.1. Represented by investment income on assets backing insurance liabilities
11.7.2. Represented by investment income on shareholders' funds
12. Other income:                    
12.1. Net foreign exchange gains
12.2. Bargain purchases immediately recognised in profit or loss
12.3. Defined benefit actuarial gains
12.4. Other income
12.5. Profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
12.6. Total other income
13. Other expenses:                    
13.1. Investment expenses on assets backing insurance liabilities
13.2. Investment expenses on shareholders' funds
13.3. Net foreign exchange losses
13.4. Finance costs
13.5. Defined benefit actuarial losses
13.6. Other operating expenses
13.7. Loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
13.8. Other
13.9. Total other expenses
                   
14. Profit (loss) before income tax expense (benefit) from continuing operations
                   
15. Income tax expense (benefit) from continuing operations
                   
16. Profit (loss) after income tax and before minority interests from continuing operations
                   
17. Profit (loss) after income tax from discontinued operations
                   
18. Total profit (loss) after income tax and discontinued operations and before minority interests
                   
19. Net profit (loss) after income tax attributable to minority interests
                   
20. Net profit (loss) after income tax attributable to members of the company
                   
21. Retained earnings at the beginning of the financial year
                   
22. Adjustments to retained earnings due to changes in accounting policies
                   
23. Reduction in retained earnings on share buy back
                   
24. Amounts transferred to / from reserves
                   
25. Total available for appropriation
                   
26. Dividends declared or paid
                   
27. Retained earnings at the end of the reporting period