PET - Plain English Taxonomy

GRF_310_3_L: Details of Income and Expenses
Australian Business Number Institution Name
   
Reporting Period Scale Factor  
Quarterly / Annual Thousands of dollars no decimal place
Reporting Consolidation
Licensed Insurer
1. Investment income  
1.1. Total interest income
 
1.1.1. Parent & controlled entities
1.1.2. Other related parties
1.1.3. Derivatives
1.1.4. Other  
 
1.2. Total dividend income
 
1.2.1. Parent & controlled entities
1.2.2. Other related parties
1.2.3. Other
 
1.3. Total rental income
 
1.3.1. Parent & controlled entities
1.3.2. Other related parties
1.3.3. Other
 
1.4. Total trust distributions
 
1.4.1. Parent & controlled entities
1.4.2. Other related parties
1.4.3. Other
 
1.5. Total Other distributions  
Other distributions (please specify) Amount
1.5.1. Parent & controlled entities
1.5.2. Other related parties
 
1.6. Total foreign exchange gains / losses relating to investments (realised and unrealised):
1.6.1. Investments (other than derivatives)
1.6.2. Derivatives
 
1.7. Total unrealised gains / losses on investments
1.7.1. Direct Investments:  
1.7.1.1. Interest rate investments
1.7.1.2. Equity investments
1.7.1.3. Property investments
1.7.1.4. Loans and advances
1.7.1.5. Derivatives (other than foreign exchange)
1.7.2. Indirect Investments:  
1.7.2.1. Units in trusts / managed investment vehicles
 
1.8. Total realised gains / losses on investments
1.8.1. Direct Investments:  
1.8.1.1. Interest rate investments
1.8.1.2. Equity investments
1.8.1.3. Property investments
1.8.1.4. Loans and advances
1.8.1.5. Derivatives (other than foreign exchange)
1.8.2. Indirect Investments  
1.8.2.1. Units in trusts / managed investment vehicles
 
1.9. Total other investment income
Other investment income (please specify) Amount
1.10. Total Investment Income
1.10.1. which is attributable to shareholders' funds
1.10.2. which is attributable to policyholders' funds
2. Operating income  
2.1. Total realised gains / losses
 
2.1.1. Insurance portfolios
2.1.2. Investments in controlled entities
2.1.3. Investments in associates / joint ventures
2.1.4. Other assets
 
2.2. Total foreign exchange gains / losses (realised and unrealised)
2.2.1. Borrowings  
2.2.1.1. Underlying exposure
2.2.1.2. Derivatives (hedging borrowing exposure)
2.2.2. Claims liability  
2.2.2.1. Underlying exposure
2.2.2.2. Derivatives (hedging claims exposure)
2.2.3. Other
 
2.3. Total net increment / decrement (or write-down) from revaluation  
 
2.3.1. Investment in controlled entities  
2.3.2. Investment in associates / joint ventures
2.3.3. Other assets
 
2.4. Share of net profits (losses) of associates and joint ventures accounted for using the equity method of accounting
 
2.5. Total fees and commissions
 
2.5.1. Funds management  
2.5.2. Underwriting activities
2.5.3. Scrip lending
2.5.4. Other
 
2.6. Total income from life insurance business
 
2.7. Total other operating income
Other operating income (please specify) Amount
2.8. Total operating income
3. Operating expenses
 
3.1. Total interest expense
 
3.1.1. Borrowings
3.1.2. Loan capital
3.1.3. Other interest bearing liabilities
3.1.4. Derivatives
3.1.5. Total interest expense paid to:  
3.1.5.1. Parent entity
3.1.5.2. Controlled entities
3.1.5.3. Associates / joint ventures
3.1.5.4. Other related parties
 
3.2. Total personnel expenses
3.2.1. Wages & salaries
3.2.2. Share-based payment expenses
3.2.3. Other employee related costs
 
3.3. Total occupancy and equipment expenses
3.3.1. Depreciation / impairment
3.3.1.1. Plant and equipment
3.3.1.2. Other
3.3.2. Operating lease rentals
3.3.3. Other
 
3.4. Total other operating expenses
3.4.1. Impairment of:  
3.4.1.1. Goodwill
3.4.1.2. Intangible assets with an indefinite useful life
3.4.1.3. Other assets
3.4.2. Amortisation of intangible assets with a finite useful life
3.4.3. Investment management fees
 
3.4.3.1. Of which: on assets backing insurance liabilities
 
3.4.4. Other management fees  
3.4.5. Fees for:  
3.4.5.1. Audit related services
3.4.5.2. Non-audit related services provided by audit firm
3.4.6. Consulting fees
3.4.7. Actuarial fees
3.4.8. Directors fees
3.4.9. Bad & doubtful debts
3.4.10. Other
 
3.5. Total operating expenses
4. Underwriting expenses and Acquisition costs
Section 1: Direct Business
Class of business Acquisition costs (excluding LAT results) Results of LAT (current and prior years) Levies and charges Commission revenue Commission expense Other underwriting expenses Total underwriting expenses
(1) (2) (3) (4) (5) (6) (7) (8)
Householders
Commercial motor
Domestic motor
Other direct - category A
Travel
Fire and ISR
Marine
Aviation
Consumer credit
Other accident
Other direct - category B
Mortgage
CTP
Public and product liability
Professional indemnity
Employers liability
Other direct - category C
Section 2: Reinsurance business
Class of business Acquisition costs (excluding LAT results) Results of LAT (current and prior years) Levies and charges Commission revenue Commission expense Other underwriting expenses Total underwriting expenses
(1) (2) (3) (4) (5) (6) (7) (8)
Proportional - Category A
Non-proportional - Category A
Proportional - Category B
Non-proportional - Category B
Proportional - Category C
Non-proportional - Category C
Section 3: Total
  Acquisition costs (excluding LAT results) Results of LAT (current and prior years) Levies and charges Commission revenue Commission expense Other underwriting expenses Total underwriting expenses
  (2) (3) (4) (5) (6) (7) (8)
Total direct business
Total reinsurance business
Proportional  
Non-proportional
Total