Australian Prudential Regulation Authority

(confidentiality) determination No.10 of 2013

Information provided by general insurers under Reporting Standard GRS

110.0 (2002), GRS 120.0 (2002), GRS 300.0 (2002), GRS 310.0 (2002), GRS 310.3 (2002), GRS 320.0 (2002), GRS 400.0 (2002), GRS 110.0 (2005), GRS 120.0 (2005), GRS 300.0 (2005), GRS 310.0 (2005), GRS

310.3 (2005), GRS 320.0 (2005), GRS 400.0 (2005), GRS 110.0 (2007),

GRS 120.0 (2007), GRS 300.0 (2007), GRS 310.0 (2007), GRS 310.3 (2007), GRS 320.0 (2007), GRS 400.0 (2007), GRS 110.0 (2008), GRS

120.0 (2008), GRS 300.0 (2008), GRS 301.0 (2008), GRS 310.0 (2008), GRS 310.3 (2008), GRS 320.0 (2008), GRS 400.0 (2008), GRS 110.0 (2010), GRS 120.0 (2010), GRS 300.0 (2010), GRS 301.0 (2010), GRS

310 (2010) and GRS 400 (2010)

Australian Prudential Regulation Authority Act 1998

I, Juanita Hoare, a delegate of APRA, under section 57 of the Australian Prudential

Regulation Authority Act 1998, DETERMINE that a reporting document described in Part 1

of the Schedule does not contain confidential information, except for the items of information specified in Part 2 of the Schedule.

This determination has effect on the date of registration on the Federal Register of Legislative

Instruments under the Legislative Instruments Act 2003.

Note:

The effect of this determination is that the non-confidential information may be published under

subsection 56(5C) of the Australian Prudential Regulation Authority Act.

Dated: 5 June 2013

[Signed]

Juanita Hoare

Senior Manager, Analysis and Publication

Policy, Research and Statistics      

Interpretation

In this determination

APRA means the Australian Prudential Regulation Authority.

Document ID:  208934

reporting document means a reporting document within the meaning of section 13 of the

Financial Sector (Collection of Data) Act 2001.

Schedule

Part 1 (reporting documents covered by this determination)

This determination covers reporting documents given to APRA before the date of this determination by a general insurer in respect of a financial year ending on or between 1 July

2004 and 31 December 2012 inclusive, under the Reporting Standards listed below:

Reporting Standards FRLI reference

Reporting Standard GRS 110.0

Minimum Capital Requirement made on

28 June 2002 (which came into effect on

1 July 2002 and ceased to have effect on 1 July 2005)

Reporting Standard GRS 120.0

Determination of Capital Base made on

28 June 2002 (which came into effect on

1 July 2002 and ceased to have effect on

1 July 2005)

Reporting Standard GRS 300.0

Statement of Financial Position made on

28 June 2002 (which came into effect on

1 July 2002 and ceased to have effect on

1 July 2005)

Reporting Standard GRS 310.0

Statement of Financial Performance

made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)

Reporting Standard GRS 310.3

Investment and Operating Income and Expense made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)

Reporting Standard GRS 320.0

Reconciliation of Annual Disclosure made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)

Reporting Standard GRS 400.0

Statement of Risk by Country made on

28 June 2002 (which came into effect on

1 July 2002 and ceased to have effect on

1 July 2005)

Reporting Standard GRS 110.0 (2005) Minimum Capital Requirement (which came into effect on 1 July 2005)

Made by Financial Sector (Collection of

Data) determination No. 1 of 2005

Legislative Instrument – F2005L01638

Reporting Standard GRS 120.0 (2005) Determination of Capital Base (which came into effect on 1 July 2005)

Reporting Standard GRS 300.0 (2005) Statement of Financial Position (which came into effect on 1 July 2005)

Reporting Standard GRS 310.0 (2005) Statement of Financial Performance (which came into effect on 1 July 2005)

Reporting Standard GRS 310.3 (2005) Investment and Operating Income and Expense (which came into effect on 1

July 2005)

Reporting Standard GRS 320.0 (2005) Reconciliation of Annual Disclosure (which came into effect on 1 July 2005)

Reporting Standard GRS 400.0 (2005) Statement of Risk by Country (which came into effect on 1 July 2005)

Reporting Standard GRS 110.0 (2007) Minimum Capital Requirement (which came into effect on 1 January 2007)

Reporting Standard GRS 120.0 (2007) Determination of Capital Base (which came into effect on 1 January 2007)

Reporting Standard GRS 300.0 (2007) Statement of Financial Position (which came into effect on 1 January 2007)

Reporting Standard GRS 310.0 (2007) Statement of Financial Performance (which came into effect on 1 January

2007)

Reporting Standard GRS 310.3 (2007) Investment and Operating Income and Expense (which came into effect on 1

January 2007)

Reporting Standard GRS 320.0 (2007) Reconciliation of Annual Disclosure (which came into effect on 1 January

2007)

Reporting Standard GRS 400.0 (2007) Statement of Risk by Country (which came into effect on 1 January 2007)

Made by Financial Sector (Collection of

Data) determination No. 2 of 2005

Legislative Instrument – F2005L01639

Made by Financial Sector (Collection of

Data) determination No. 17 of 2005

Legislative Instrument – F2005L01654

Made by Financial Sector (Collection of

Data) determination No. 18 of 2005

Legislative Instrument – F2005L01655

Made by Financial Sector (Collection of

Data) determination No. 21 of 2005

Legislative Instrument – F2005L01659

Made by Financial Sector (Collection of

Data) determination No. 22 of 2005

Legislative Instrument – F2005L01660

Made by Financial Sector (Collection of

Data) determination No. 23 of 2005

Legislative Instrument – F2005L01661

Made by Financial Sector (Collection of

Data) determination No. 63 of 2006

Legislative Instrument - F2006L04149

Made by Financial Sector (Collection of

Data) determination No. 64 of 2006

Legislative Instrument - F2006L04150

Made by Financial Sector (Collection of

Data) determination No. 80 of 2006

Legislative Instrument - F2006L04166

Made by Financial Sector (Collection of

Data) determination No. 81 of 2006

Legislative Instrument - F2006L04167

Made by Financial Sector (Collection of

Data) determination No. 84 of 2006

Legislative Instrument – F2006L04174

Made by Financial Sector (Collection of

Data) determination No. 85 of 2006

Legislative Instrument - F2006L04176

Made by Financial Sector (Collection of

Data) determination No. 86 of 2006

Reporting Standard GRS 110.0 (2008) Minimum Capital Requirement (which came into effect on 23 October 2008)

Reporting Standard GRS 120.0 (2008) Determination of Capital Base (which came into effect on 23 October 2008)

Reporting Standard GRS 300.0 (2008) Statement of Financial Position (which came into effect on 31 October 2008)

Reporting Standard GRS 301.0 (2008) Reinsurance Assets and Risk Charge (which came into effect on 31 October

2008)

Reporting Standard GRS 310.0 (2008) Statement of Financial Performance (which came into effect on 7 November

2008)

Reporting Standard GRS 310.3 (2008) Investment and Operating Income and Expense (which came into effect on 1

November 2008)

Reporting Standard GRS 320.0 (2008) Reconciliation of Annual Disclosure (which came into effect on 3 November

2008)

Reporting Standard GRS 400.0 (2008) Statement of Risk by Country (which came into effect on 3 November 2008)

Reporting Standard GRS 110.0 (2010) Minimum Capital Requirement (which came into effect on 24 August 2010)

Reporting Standard GRS 120.0 (2010) Determination of Capital Base (which came into effect on 23 August 2010)

Reporting Standard GRS 300.0 (2010) Statement of Financial Position (which came into effect on 30 August 2010)

Reporting Standard GRS 301.0 (2010) Reinsurance Assets and Risk Charge (which came into effect on 23 August

2010)

Reporting Standard GRS 310 (2010) Statement of Financial Performance

Legislative Instrument - F2006L04179

Made by Financial Sector (Collection of

Data) determination No. 60 of 2008

Legislative Instrument - F2008L03911

Made by Financial Sector (Collection of

Data) determination No. 61 of 2008

Legislative Instrument - F2008L03912

Made by Financial Sector (Collection of

Data) determination No. 77 of 2008

Legislative Instrument - F2008L03946

Made by Financial Sector (Collection of

Data) determination No. 78 of 2008

Legislative Instrument - F2008L03947

Made by Financial Sector (Collection of

Data) determination No. 79 of 2008

Legislative Instrument - F2008L03948

Made by Financial Sector (Collection of

Data) determination No. 82 of 2008

Legislative Instrument - F2008L03954

Made by Financial Sector (Collection of

Data) determination No. 83 of 2008

Legislative Instrument - F2008L03956

Made by Financial Sector (Collection of

Data) determination No. 84 of 2008

Legislative Instrument - F2008L03959

Made by Financial Sector (Collection of

Data) determination No. 2 of 2010

Legislative Instrument - F2010L02322

Made by Financial Sector (Collection of

Data) determination No. 3 of 2010

Legislative Instrument - F2010L02323

Made by Financial Sector (Collection of

Data) determination No. 8 of 2010

Legislative Instrument - F2010L02328

Made by Financial Sector (Collection of

Data) determination No. 9 of 2010

Legislative Instrument - F2010L02330

Made by Financial Sector (Collection of

Data) determination No. 10 of 2010

(which came into effect on 30 August

2010), except for items listed in

Appendix B.

Reporting Standard GRS 400 (2010) Supplementary Reporting Information (which came into effect on 24 August

2010)

Legislative Instrument - F2010L02331

Made by Financial Sector (Collection of

Data) determination No. 11 of 2010

Legislative Instrument - F2010L02332

Schedule

Part 2 (items of information from reporting documents that are to remain confidential)

The following items given to APRA before the date of this determination by a general insurer under GRS 310 (2010) Statement of Financial Performance in respect of a financial year ending on or between 1 July 2010 and 31 December 2012 inclusive are excluded for this determination:

• The following items collected in Form GRF 310.0 Statement of Financial Performance

(Form GRF 310.0):

- Net claims expense which is: Current period net claims expense

- Net claims expense which is: Non-recurring items that are part of total net claims expense

• All items collected in Form GRF 310.1 Premium Revenue and Reinsurance Expense

(Form GRF 310.1).

• All items collected in Form GRF 310.2 Claims Expense and Reinsurance Recoveries

(Form GRF 310.2).

• The following items collected in Form GRF 310.3 Investment and Operating Income and Expense, Underwriting expenses and acquisition costs (Form GRF 310.3):

- Part 4: Underwriting expenses and Acquisition costs by class of business level.

The following items given to APRA before the date of this determination by a general insurer under GRS 400 (2010) Supplementary Reporting Information in respect of a financial year ending on or between 1 July 2010 and 31 December 2012 inclusive are excluded for this determination:

• All items collected in Form GRF 410.0 Movement in Outstanding Claims Provision

(Form GRF 410.0)

• All items collected in Form GRF 420.0 Premium Revenue by State and Territory of

Australia (Form GRF 420.0)

• All items collected in Form GRF 430.0 Claims Expense by State and Territory of

Australia (Form GRF 430.0)

• All items collected in Form GRF 440.0 Claims Development Table (Form GRF 440.0)

• All items collected in Form GRF 450.0 Interest in Controlled Entities, Associates and

Joint Ventures (Form GRF 450.0)