This Reporting Standard sets out requirements for the provision of information to APRA relating to a general insurer’s reconciliations of insurance contract liabilities required by AASB 17 Insurance Contracts. 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 requirements for the provision of information to APRA relating to a Level 2 insurance group’s reconciliations of insurance contract liabilities required by AASB 17 Insurance Contracts. 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.