PET - Plain English Taxonomy

LRF_300_1: Statement of Financial Position (SF and SF Eliminations)
Australian Business Number Institution Name
  Life Insurers and Friendly Societies
Reporting Period Scale Factor  
Quarterly / Annual Thousands
Reporting Consolidation
Statutory fund
Australian Business Overseas Business Total Business
Assets
1. Cash      
1.1. Held directly - in Australia
1.2. Held directly - outside Australia
1.3. Sub-total cash held directly
1.4. Look-through adjustment for assets held indirectly via unit trusts
1.5. Sub-total cash held effectively (unhedged positions)
1.6. Hedging adjustments to or from cash
1.7. Total cash held effectively (hedged positions)
2. Investment property      
2.1. Held directly - in Australia
2.2. Held directly - outside Australia
2.3. Sub-total investment property held directly
2.4. Look-through adjustment for assets held indirectly via unit trusts or by owner
2.5. Sub-total investment property held effectively (unhedged positions)
2.6. Hedging adjustments to or from investment property
2.7. Total investment property held effectively (hedged positions)
3. Equities/unit trusts      
3.1. Held in Australia - directly as listed or unlisted equities
3.2. Held in Australia - directly in associated, subsidiary or controlled entities
3.3. Held in Australia - directly as convertible notes (Equity exposure)
3.4. Held in Australia - directly as controlled unit trusts
3.5. Held in Australia - directly as listed unit trusts
3.6. Held in Australia - directly as unlisted unit trusts
3.7. Held directly - outside Australia
3.8. Sub-total equities/unit trusts held directly
3.9. Look-through adjustment for assets held indirectly via unit trusts etc.
3.10. Sub-total equities held effectively (unhedged positions)
3.11. Hedging adjustments to or from equities
3.12. Total equities held effectively (hedged positions)
4. Non-indexed interest bearing securities (IBS)      
4.1. Held in Australia - directly as non-indexed IBS assets
4.2. Held in Australia - directly as convertible notes (IBS exposure)
4.3. Held directly - outside Australia
4.4. Sub-total non-indexed IBS held directly
4.5. Look-through adjustment for assets held indirectly via unit trusts
4.6. Sub-total non-indexed IBS held effectively (unhedged positions)
4.7. Hedging adjustments to or from non-indexed IBS
4.8. Total non-indexed IBS held effectively (hedged positions)
5. Indexed interest bearing securities (IBS)      
5.1. Held directly - in Australia
5.2. Held directly - outside Australia
5.3. Sub-total indexed IBS held directly
5.4. Look-through adjustment for assets held indirectly via unit trusts
5.5. Sub-total indexed IBS held effectively (unhedged positions)
5.6. Hedging adjustments to or from indexed IBS
5.7. Total indexed IBS held effectively (hedged positions)
     
6. Sub-total of non-indexed IBS and indexed IBS
7. Loans      
7.1. Held in Australia - directly as loans on policies
7.2. Held in Australia - directly to associated, subsidiary and controlled entities
7.3. Held in Australia - directly in public sector or as secured  
7.4. Held in Australia - directly as unsecured
7.5. Held directly - outside Australia
7.6. Sub-total loans held directly
7.7. Look-through adjustment for assets held indirectly via unit trusts
7.8. Sub-total loans held effectively (unhedged positions)
7.9. Hedging adjustments to or from loans
7.10. Total loans held effectively (hedged positions)
     
8. Sub-total of debt securities (IBS and Loans)
9. Other investment assets      
9.1. Held directly - in Australia
9.2. Held directly - outside Australia
9.3. Sub-total other investment assets held directly
9.4. Look-through adjustment for assets held indirectly via unit trusts
9.5. Sub-total other investment assets held effectively (unhedged positions)
9.6. Hedging adjustments to or from other investment assets
9.7. Total other investment assets held effectively (hedged positions)
10. Receivables      
10.1. Held in Australia - as outstanding premiums
10.2. Held in Australia - as investment receivables
10.3. Held in Australia - as other receivables
10.4. Held outside Australia - all receivables
10.5. Total receivables
11. Non-investment assets      
11.1. Held in Australia - as (owner-occupied) property, plant and equipment
11.2. Held in Australia - as gross policy liabilities ceded under reinsurance
11.3. Held in Australia - as deferred tax assets
11.4. Held in Australia - as goodwill and other intangible assets
11.5. Held in Australia - as other assets
11.6. Held in Australia - Total non-investment assets
11.7. Held outside Australia - as gross policy liabilities ceded under reinsurance
11.8. Held outside Australia - other non-investment assets
11.9. Held outside Australia - Total non-investment assets
11.10. Look-through adjustment for owner-occupied property
11.11. Total non-investment assets
     
12. Total assets
Liabilities
13. Borrowings      
13.1. Direct - secured
13.2. Direct - unsecured
13.3. Direct - seed capital
13.4. Sub-total direct borrowings
13.5. Look-through adjustment for borrowings drawn indirectly via unit trusts
13.6. Sub-total borrowings drawn effectively (unhedged positions)
13.7. Hedging adjustments to or from borrowings
13.8. Total borrowings drawn effectively (hedged positions)
     
14. Total creditors
15. Provisions      
15.1. Current tax liabilities
15.2. Deferred tax liabilities
15.3. Other provisions
15.4. Total provisions
     
16. Gross policy liabilities assumed directly
16.1. Of which: Unallocated surplus
16.2. Of which: Unallocated distributable surplus
     
17. Gross policy liabilities assumed under reinsurance
     
18. Policy owner retained profits
     
19. Premiums in advance
20. Subordinated debt      
20.1. Eligible amounts
20.2. Non-eligible amounts
20.3. Total subordinated debt
21. Other liabilities      
21.1. Other liabilities
21.2. Hedging adjustments to or from other liabilities
21.3. Total other liabilities
     
22. Total liabilities
     
23. Net assets
Components of net assets
24. Foreign currency translations
25. Reserves      
25.1. Unallocated benefit fund reserves
25.2. Other reserves
25.3. Total reserves
     
26. Share capital
     
27. Shareholders' retained profits
     
28. Total components = Life Insurance Act net assets
Annual return reconciliations
(Only complete for annual returns)
29. Reconciliation adjustments
     
30. Net Assets, per general purpose accounts - balance Sheet