This Reporting Standard sets out the requirements for the provision of information to APRA in relation to assets backing a life insurer’s insurance and investment liabilities (net of insurance assets) as determined under Accounting Standards AASB 17 Insurance Contracts (AASB 17) and AASB 9 Financial Instruments (AASB 9) for conventional, investment and annuity products. It includes associated specific instructions and must be read in conjunction with Reporting Standard LRS 001 Reporting Requirements (LRS 001), including the general instruction guide.