Employee Promissory Notes

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					                          GRF_300_0_L: Statement of Financial Position ( L )

Australian Business Number


Institution Name


Reporting Period


Scale Factor                                                            Thousands of dollars no decimal places



Reporting Consolidation                                                           - Licensed Insurer




                                                                                                                 Draft GRF 300.0 (L) - 1
                                                                                                                                                       Investment
                                                                                                                              Amount -         Total     Capital    Investment
                                                                                                                           Inside Australia   Amount    Factor %    Risk Charge

Assets

Current Assets

1. Cash and liquid assets
1.1 Notes and coins
1.2 Money at short call
1.3 Securities purchased under agreements to resell
1.4 Total Ccash and liquid assets
Total cash and liquid assets which represent:
       1.4.1 Notes and coins
       1.4.2 Debt obligation with a counterparty rating Grade of 1 or 2
       1.4.3 Debt obligation with a counterparty rating Grade of 3
       1.4.4 Debt obligation with a counterparty rating Grade of 4 or unrated
       1.4.5 Debt obligation with a counterparty rating Grade of 5
       1.4.6 Investments with related parties entities of the reporting insurer

2. Receivables
2.1 Total investment income receivable
Total investment income receivable from counterparties / assets with rating of:
       2.1.1 Commonwealth, State and Territory governments
       2.1.2 Grade 1 or 2
       2.1.3 Grade 3
       2.1.4 Grade 4 or unrated
       2.1.5 Grade 5
       2.1.6 Listed equities
       2.1.7 Other

2.2 Recoveries other than reinsurance
2.2.1 Provision for doubtful debts - recoveries other than reinsurance
2.2.2 Total net recoveries other than reinsurance receivable

Total net amounts recoverable (other than reinsurance recoveries receivable) that are reported in item 2.2.2 and that do
relate to claims recognised in the calculation of insurance liabilities that have not been paid.
     2.2.2.1 Outstanding Claims Provision (OCP)
         2.2.2.1.1 Input Tax Credits on OCP included in item 2.2.2.1
     2.2.2.2 Premium liabilities (PL)
         2.2.2.2.1 Input Tax Credits on PL included in item 2.2.2.2
Net recoveries receivable, as reported in item 2.2.2, that are from counterparties with rating of:
        2.2.2.3 Commonwealth, State and Territory governments
        2.2.2.4 Grade 1 or 2
        2.2.2.5 Grade 3
        2.2.2.6 Grade 4 or unrated
        2.2.2.7 Grade 5
        2.2.2.8 Other

2.2 Recoveries other than reinsurance
2.2.1 Provision for doubtful debts - recoveries other than reinsurance
2.2.2 Total net recoveries other than reinsurance receivable
Total net amounts recoverable (other than reinsurance recoveries receivable) that are reported in
item 2.2.2 and that relate to claims recognised in the calculation of insurance liabilities that have not
been paid.
    2.2.2.1 Outstanding Claims Liability (OCL)
        2.2.2.1.1 Input tax credits on OCL included in item 2.2.2.1
Net recoveries receivable, as reported in item 2.2.2, that are from counterparties with rating of:
       2.2.2.2 Commonwealth, State and Territory governments
       2.2.2.3 Grade 1 or 2 (redeemable in less than one year)
       2.2.2.4 Grade 1 or 2 (redeemable in more than one year)
       2.2.2.5 Grade 3
       2.2.2.6 Grade 4 or unrated
       2.2.2.7 Grade 5
       2.2.2.8 Other




                                                                                                                                                                                  Draft GRF 300.0 (L) - 2
2.3 Premiums receivables
2.3.1 Due in 6 months or less
2.3.2 Provision for doubtful debts
2.3.3 Net amount receivable

2.3.4 Due in more than 6 months - less than or equal to 12 months
2.3.5 Provision for doubtful debts
2.3.6 Net amount receivable

2.3.7 On unclosed business
2.3.8 Provision for doubtful debts
2.3.9 Net amount receivable


2.3.10 Related to proportional reinsurance treaties for which the underlying risks have not been accepted by the direct
insurer and the treaties are subject to the premium receivable deduction
2.3.11 Provision for doubtful debts
2.3.12 Net amount receivable

2.3.13 Total net premium receivables
        2.3.14 Total net premiums that are receivable from related parties

2.3.10 Total net premiums receivables
      2.3.11 Total net premiums that are receivable from related parties

2.4 Net reinsurance recoverable on outstanding claims
    2.4.1 Total net amount recoverable on reinsurance contracts reported in item 2.4, that relates to claims recognised
    in the calculation of the Outstanding Claims Provision (ie other than reinsurance recoveries relating to claims that
    have been paid).


 2.4 Amounts recoverable from reinsurance contracts on both outstanding claims and paid
claims
    2.4.1 Total net amount recoverable on reinsurance contracts reported in item 2.4, that relates to claims
    recognised in the calculation of the Outstanding Claims Liability (ie other than reinsurance recoveries
    relating to claims that have been paid).

2.5 Expected reinsurance recoveries on premium liabilities

2.5 Current tax assets

2.6 Other reinsurance assets

2.6 Other reinsurance assets

2.7 GST receivable

2.8 Other receivables
Total Other receivables with a counterparty / asset rating of:
       2.8.1 Grade 1 or 2
       2.8.2 Grade 3
       2.8.3 Grade 4 or unrated
       2.8.4 Grade 5

2.9 Total Receivables

3. Investments (related to GRF 140 series of forms)

2.8 Other receivables
Total other receivables with a counterparty / asset rating of:
       2.8.1 Grade 1 or 2
       2.8.2 Grade 3
       2.8.3 Grade 4 or unrated
       2.8.4 Grade 5

2.9 Total Receivables




                                                                                                                           Draft GRF 300.0 (L) - 3
3. Investments (related to GRF 140 series of forms)

4. Derivative financial instruments (related to GRF 160)
      4.1 Derivatives at fair value
      4.2 Derivatives at cost (where no fair value available)
      4.3 Total derivative financial instruments

4. Deferred Tax assets
4.1 Carried forward unused tax losses
4.2 Attributable to insurance liability provisions (ie OCP & Premium liabilities provisions)
4.3 Other
4.4 Total deferred tax assets


5. Deferred tax assets
5.1 Carried forward unused tax losses
5.2 Attributable to insurance liability provisions
5.3 Other
5.4 Total deferred tax assets

5. Other Assets
5.1 Prepayments
5.2 Derivative financial instruments
        5.2.1 Derivatives at fair value
        5.2.2 Derivatives at cost
        5.2.3 Total derivative financial instruments
5.3 Surplus in defined benefit superannuation fund

5.4 Non-current assets and disposal groups classified as held for sale
5.5 Other
5.6 Total other assets
Total other assets excluding derivative financial instruments and surpluses in defined benefit superannuation fund, with a counterparty / asset rating of:
        5.6.1 Grade 1 or 2
        5.6.2 Grade 3
        5.6.3 Grade 4 or unrated


       5.6.4 Grade 5
       5.6.5 Other

6. Other Assets
6.1 Prepayments
6.2 Surplus in defined benefit superannuation fund
6.3 Non-current assets and disposal groups classified as held for sale
6.4 Other
6.5 Total other assets
Total other assets excluding surpluses in defined benefit superannuation fund, with a counterparty / asset rating of:
       6.5.1 Grade 1 or 2
       6.5.2 Grade 3
       6.5.3 Grade 4 or unrated
       6.5.4 Grade 5
       6.5.5 Other

6. Total Current Assets




                                                                                                                                                             Draft GRF 300.0 (L) - 4
Non Current Assets

7. Receivables
7.1 Recoveries other than reinsurance
7.1.1 Provision for doubtful debts - Recoveries other than reinsurance
7.1.2 Net recoveries other than reinsurance receivable
Total net amounts recoverable (other than reinsurance recoveries receivable) that are reported in item 7.1.2 and that do
     7.1.2.1 Outstanding Claims Provision (OCP)
         7.1.2.1.1 Input Tax Credits on OCP included in item 7.1.2.1
     7.1.2.2 Premium Liabilities (PL)
         7.1.2.2.1 Input Tax Credits on PL included in item 7.1.2.2
Net recoveries receivable, as reported in item 7.1.2, that are from counterparties with rating of:
        7.1.2.3 Commonwealth, State and Territory governments
        7.1.2.4 Grade 1 or 2
        7.1.2.5 Grade 3
        7.1.2.6 Grade 4 or unrated
        7.1.2.7 Grade 5



       7.1.2.8 Other

7.2 Premium receivables
7.2.1 Due in greater than or equal to 12 months
7.2.2 Provision for doubtful debts
7.2.3 Net amount receivable

7.2.4 Related to proportional reinsurance treaties for which the underlying risks have not been accepted by the direct
7.2.5 Provision for doubtful debts
7.2.6 Net amount receivable

7.2.7 Total net premium receivables
        7.2.8 Total net premiums that are receivable from related parties

7.3 Net reinsurance recoverable on outstanding claims
    7.3.1 Total net amounts recoverable on reinsurance contracts reported in item 7.3, that relate to claims recognised
    in the calculation of the Outstanding Claims Provision (ie other than reinsurance recoveries relating to claims that
    have been paid).

7.4 Expected reinsurance recoveries on premium liabilities

7.5 Other reinsurance assets

7.6 Other receivables
Total Other receivables with a counterparty rating of:
           7.6.1 Grade 1 or 2
           7.6.2 Grade of 3
           7.6.3 Grade of 4 or unrated
           7.6.4 Grade of 5

7.7 Total Receivables

8. Investments (related to GRF 140 series of forms)




                                                                                                                           Draft GRF 300.0 (L) - 5
7. Deferred levies and charges

8. Deferred reinsurance expense
    8.1 Deferred reinsurance expense as reported under AASB 1023

9. Deferred acquisition costs
    9.1 Deferred acquisition costs prior to liability adequacy test write-downs
    9.2 Liability adequacy test write-downs

109. Other investments
109.1 Parent entity
109.1.1 Controlled entities
109.2 Associates
109.3 Joint ventures
109.4 Other
109.5 Total Oother investments
Total O o ther I i nvestments which constitute holdings of:
10 9 .5.1 Listed equity instruments or units in listed trusts :
    10 9 .5.1.1 The component of the value of investments in listed equity instruments or units in
    listed trusts, which represents the value of purchased goodwill ( and other intangible assets ) in
    relation to the acquisition of controlled entities (i . e . book current value less value of
    identifiable net tangible assets).
    10 9 .5.1.2 The component of the value of investments in listed equity instruments or units in
    listed trusts, which represents identifiable net tangible assets in relation to the acquisition of
    controlled entities (i . e. book current value less value of purchased goodwill net of impairment
    losses and other identifiable intangible assets).
10 9 .5.2 Unlisted equity instruments or units in unlisted trusts
    10 9 .5.2.1 The component of the value of investments in unlisted equity instruments or units in
    unlisted trusts, which represents the value of purchased goodwill ( and other intangible assets )
    in relation to the acquisition of controlled entities (i . e . book current value less value of
    identifiable net tangible assets).
    10 9 .5.2.2 The component of the value of investments in unlisted equity instruments or units in
    unlisted trusts, which represents identifiable net tangible assets in relation to the acquisition of
    controlled entities (i . e . book current value less the value of purchased goodwill net of
    impairment losses and other identifiable intangible assets).
10 9 .5.3 Other
10 9 .5.4 Total other investments - general insurance entities / business

1110. Plant and equipment
1110.1 Plant and equipment
1110.2 Accumulated depreciation / impairment
1110.3 Total plant & equipment net of depreciation / impairment

1211. Intangible assets
1211.1 Goodwill
1211.2 Accumulated impairment - Goodwill
1211.3 Identifiable intangible assets
         1211.3.1 Intangible assets with a finite life
         1211.3.2 Intangible assets with an indefinite life
         1211.3.3 Total identifiable intangible assets
1211.4 Accumulated amortisation and impairment - Identifiable intangible assets

         1211.4.1 Accumulated amortisation - Intangible assets with a finite life
         1211.4.2 Accumulated impairment - Intangible assets with an indefinite life
         1211.4.3 Total accumulated amortisation and impairment - Identifiable intangible assets
1211.5 Intangible assets after amortisation and impairment

12. Deferred tax assets
12.1 Attributable to carried forward tax losses
12.2 Attributable to insurance liability provisions
12.3 Other
12.4 Total deferred tax assets

13. Other Assets

13.1 Derivative financial instruments
       13.1.1 Derivatives at fair value
       13.1.2 Derivatives at cost
       13.1.3 Total derivative financial instruments
13.2 Surplus in defined benefit superannuation fund
13.3 Other
13.4 Total other assets
Total other assets excluding derivative financial instruments and surpluses in defined benefit superannuation fund with a counterparty / asset rating of:
           13.4.1 Grade 1 or 2
           13.4.2 Grade 3

           13.4.3 Grade 4 or unrated
           13.4.4 Grade 5
           13.4.5 Other

14. Total Non-current assets

135. Total assets




                                                                                                                                                            Draft GRF 300.0 (L) - 6
Liabilities
Current Liabilities

1416. Creditors and accruals
1416.1 GST payable
1416.2 Creditors and accruals

1416.3 Total creditors and accruals
      1416.3.1 Total creditors/accruals which are payable to related parties entities

17. Amounts due on reinsurance contracts
      17.1 Amounts due on reinsurance contracts which are payable to related entities

18. Outstanding claims provision
       18.1 Total Outstanding claims provision which is associated with claims / settlements in a currency other than the

19. Premium liabilities

15. Amounts due on reinsurance contracts
     15.1 Amounts due on reinsurance contracts which are payable to related parties

16. Outstanding claims liability
      16.1 Total outstanding claims liability which is associated with claims / settlements in a
      currency other than the Australian currency)

17. Unearned premium liability

18. Unexpired risk liability

20. Borrowings
20.1 Securities sold under agreements to repurchase
20.2 Finance lease liability
20.3 Overdraft
20.4 Securities issued (eg promissory notes / commercial paper)
20.5 Term loans:
        20.5.1 Term loans with variable interest rate
        20.5.2 Term loans with fixed interest rate
20.6 Total borrowings
Total borrowings which are:
        20.6.1 Payable to parent entity
        20.6.1.1 Payable to controlled entities
        20.6.2 Payable to other related entities
        20.6.3 Secured against assets of the insurer
        20.6.4 Denominated in a currency other than Australian currency

21. Income tax liability
21.1 Current tax liability
21.2 Deferred tax liability
21.3 Total Income tax liability

22. Provisions
22.1 Dividends
22.2 Employee entitlements
22.3 Restructuring Costs
22.4 Other
22.5 Total Provisions

23. Other liabilities
23.1 Derivative financial instruments
       23.1.1 Derivatives at fair value
       23.1.2 Derivatives at cost

        23.1.3 Total derivative financial instruments
23.2 Deficit in defined benefit superannuation fund
23.3 Liabilities included in disposal groups classified as held for sale
23.4 Other liabilities
23.5 Total Other liabilities




                                                                                                                            Draft GRF 300.0 (L) - 7
19. Borrowings
19.1 Securities sold under agreements to repurchase
19.2 Finance lease liability
19.3 Overdraft
19.4 Securities issued (eg promissory notes / commercial paper)

19.5 Term loans:
       19.5.1 Term loans with variable interest rate
       19.5.2 Term loans with fixed interest rate
19.6 Total borrowings
Total borrowings which are:
       19.6.1 Payable to parent entity
       19.6.1.1 Payable to controlled entities
       19.6.2 Payable to other related parties
       19.6.3 Secured against assets of the insurer
       19.6.4 Denominated in a currency other than Australian currency

20. Income tax liability
20.1 Current tax liability
20.2 Deferred tax liability
20.3 Total income tax liability

21. Provisions
21.1 Dividends
21.2 Employee entitlements
21.3 Restructuring costs
21.4 Other
21.5 Total provisions

22. Other liabilities
22.1 Derivative financial instruments
      22.1.1 Derivatives at fair value
      22.1.2 Derivatives at cost
      22.1.3 Total derivative financial instruments
22.2 Deficit in defined benefit superannuation fund
22.3 Liabilities included in disposal groups classified as held for sale
22.4 Other liabilities
22.5 Total other liabilities

24. Total Current Liabilities




                                                                           Draft GRF 300.0 (L) - 8
Non-Current Liabilities

25. Creditors
25.1 Total creditors and accruals
       25.1.1 Total creditors and accruals which are payable to related entities

26. Amounts due on reinsurance contracts
      26.1 Amounts due on reinsurance contracts which are payable to related entities

27. Outstanding claims provision
       27.1 Total Outstanding claims provision which is associated with claims / settlements in a currency other than the

28. Premium liabilities

29. Borrowings
29.1 Finance Lease liability
29.2 Securities issued (eg promissory notes / commercial paper)
29.3. Term loans
     29.3.1 Term loans with variable interest rate
     29.3.2 Term loans with fixed interest rate

29.4 Total borrowings

Total borrowings which are:
    29.4.1 Payable to parent entity
    29.4.1.1 Payable to controlled entities
    29.4.2 Payable to other related entities
    29.4.3 Secured against assets of the insurer
    29.4.4 Denominated in a currency other than Australian currency

30. Income tax liability
30.1 Deferred tax liability
30.2 Total Income tax liability

31. Provisions
31.1 Dividends
31.2 Employee entitlements
31.3 Restructuring costs
31.4 Other
31.5 Total Provisions




                                                                                                                            Draft GRF 300.0 (L) - 9
2332. Loan capital and hybrid securities
2332.1 Loan capital
2332.2 Hybrid securities
2332.3 Total Lloan capital and hybrid securities
Total loan capital and hybrid securities which are:
   23 32 .3.1 Payable to parent entity
   23 32 .3.1.1 Payable to controlled entities
   23 32 .3.2 Payable to other related parties entities
   23 32 .3.3 Secured against assets of the insurer
   23 32 .3.4 Denominated in a currency other than Australian currency

33. Other liabilities
33.1 Derivative financial instruments
        33.1.1 Derivatives at fair value
        33.1.2 Derivatives at cost
        33.1.3 Total derivative financial instruments
33.2 Deficit in defined benefit superannuation fund
33.3 Indirectly held liabilities - 'look-through' basis
33.4 Other liabilities
33.5 Total other liabilities

34. Total Non-Current Liabilities


2435. Total Lliabilities

2536. Net Aassets

Shareholders' equity
2637. Share capital
2637.1 Ordinary shares
2637.2 Preference shares
2637.3 Other
2637.4 Total share capital

2738. Reserves
2738.1 General reserve
2738.2 Capital profits reserve
27.338.4 Foreign currency translation reserve
27.438.5 Cash flow hedge reserve
27.538.6 Share-based payments reserve
27.638.7 Other reserves

27.7 Asset revaluation reserve:
   27.738.3.1 Property
   27.738.3.2 Plant and equipment
   27.738.3.3 Intangibles revaluation surplus
   27.738.3.4 Investment in controlled entities
   27.738.3.5 Investments in associates / share of associates ARR
   27.738.3.6 Relating to non-current assets or disposal groups held for sale
   27.738.3.7 Other
27.738.3.8 Total Asset revaluation reserve

2738.8 Total Reserves

2839. Retained profits
2839.1 Retained profits or accumulated losses at the end of the period

2940. Total shareholders' equity attributable to shareholders of the company




                                                                                Draft GRF 300.0 (L) - 10

				
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