PET - Plain English Taxonomy

LRF_114_0: Asset Risk Charge
Australian Business Number Institution Name
  Life companies, including friendly societies
Reporting Period Scale Factor  
Quarterly / Annual Thousands
Reporting Consolidation
Statutory fund / General fund
Section 1: Asset risk charge calculation
Adjusted balance sheet - pre-stress Impact on capital base
Real interest rate Expected inflation Currency Equity Property Credit Spreads Default
RIR Upwards RIR Downwards INF Upwards INF Downwards CUR Upwards CUR Downwards
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1. Total assets
1.1. Assets supporting investment-linked liabilities
1.2. Assets not supporting investment-linked liabilities
1.2.1. Cash
1.2.2. Investment property
1.2.3. Equities
1.2.3.1. Listed equities
1.2.3.2. Unlisted equities
1.2.4. Interest bearing securities
1.2.5. Loans
1.2.6. Other investment assets
1.2.7. Receivables
1.2.8. Other non-investment assets
1.3. Deferred tax assets
1.4. Derivatives
1.5. Assets deducted from capital base
1.6. Assets subject to asset concentration risk charge
2. Total liabilities
2.1. Net policy liabilities and policy owner retained profits
2.2. Gross policy liabilities ceded under reinsurance                  
2.3. Current tax liabilities
2.4. Deferred tax liabilities
2.5. Derivatives
2.6. Subordinated debt
2.7. Seed capital
2.8. Other liabilities
3. Liability adjustments
3.1. Adjusted policy liabilities (net of reinsurance)
3.1.1. Discretionary component of adjusted policy liabilities
4. Off-balance sheet exposures
4.1. Total off-balance sheet assets  
4.2. Total off-balance sheet liabilities  
5. Impact on capital base  
6. Risk charge components  
7. Aggregated risk charge component
7.1. Impact of diversification
8. Adjustments to asset risk charge as approved by APRA
Description Transitional? Amount
(1) (2) (3)
9. Asset risk charge
Section 2: Additional information -   Asset risk charge
10. Assets fair values subject to credit spreads stress Grade 1 (government) Grade 1 (other) Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Total fair value by asset
(1) (2) (3) (4) (5) (6) (7) (8) (9)
10.1. Bonds and other non-securitised assets
10.2. Structured and securitised assets
10.3. Re-securitised assets
10.4. Total fair value by grade
11. Stressed asset values post credit spreads stress Grade 1 (government) Grade 1 (other) Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Total stressed value by asset
(1) (2) (3) (4) (5) (6) (7) (8) (9)
11.1. Bonds and other non-securitised assets
11.2. Structured and securitised assets
11.3. Re-securitised assets
11.4. Total stressed assets by grade
12. Yields used in stress events
12.1. Dividend yield used in determination of equity stress (%)
12.2. Rental yield used in determination of property stress (%)
12.3. Earnings yield used in determination of property stress (%)