This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a general insurer’s profit or loss and other comprehensive income. It includes associated specific instructions and must be read in conjunction with Reporting Standard GRS 001 Reporting Requirements (GRS 001), including the general instruction guide.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a Level 2 insurance group’s profit or loss and other comprehensive income. It includes associated specific instructions and must be read in conjunction with Reporting Standard GRS 001 Reporting Requirements (GRS 001), including the general instruction guide.

Level 1: This Reporting Standard sets out the requirements for the provision of information to APRA relating to the details of a general insurer’s income and expenses. It includes Form GRF 310.3 Details of Income and Expenses and associated specific instructions and must be read in conjunction with the general instruction guide.