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In forcePrivate health insurance: Financial statementsLast checked 11 November 2026

Profit and loss (HRS 310.0)

A regulatory return listed by the Australian Prudential Regulation Authority (APRA), Australia.

Collects information on a private health insurer's profit or loss and other comprehensive income. APRA uses it to supervise the firm (prudential supervision), including checking it meets the capital standards. Source

Official title: Reporting Standard HRS 310.0 Statement of profit or loss and other comprehensive income

The facts

Who files
This Reporting Standard applies to all private health insurers. Source
How often
Quarterly and annually. Source
Deadline
The information required by this Reporting Standard must be provided to APRA: (a) in the case of quarterly information, within 28 calendar days after the end of the reporting period to which the information relates; (b) in the case of annual information, by 30 September each year; or (c) in the case of information provided in accordance with paragraph 7, within the time specified by notice in writing. Source
Format
XML, Excel, Web form. Lodged in APRA Connect: upload an XML file built to the published XSD, upload an Excel file using the form layouts in the reporting taxonomy, or enter the data on screen. APRA Connect does not take XBRL for these collections. Source
How it is filed
Filing routes recorded for the APRA: APRA Connect; Alternate Submission Process (temporary). See how firms file with the APRA.
Status
In force
Legal basis
Group
Private health insurance: Financial statements

Templates (1)

The tables and forms inside the return. Plain name first, the APRA's code in brackets.

  • Statement of Profit or Loss and Other Comprehensive Income (HRS 310.0 Table 1) (HRS_310_0_Table_1)

Form tables in the APRA Connect reporting taxonomy (APRA-HRS 310.0 Statement of Profit or Loss and Other Comprehensive Income-V7). Source

Validation rules

8 rules, as counted from the APRA's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Excel Rules worksheet listing each rule ID, type (error or warning) and a plain-English business definition; an XSD in the same zip validates the structure of XML files. No executable expressions are published for these collections..

The rules, on apra.gov.au

How they were counted

Rows in the Rules worksheet of the current reporting taxonomy workbook(s) inside the APRA Connect taxonomy artefacts zip: 8 in APRA-HRS 310.0 Statement of Profit or Loss and Other Comprehensive Income-V7.xlsx. Includes general checks such as the ABN check. Built-in data type and enumeration checks are not listed as rules.

Counts are in the APRA's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Data from this return appear in: Quarterly private health insurance performance statistics (industry totals); Annual private health insurance statistics (firm by firm). Source

Where it is published (Excel)

Official documents (5)

The APRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see APRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

© Australian Prudential Regulation Authority 2024. Material from APRA (https://www.apra.gov.au) is used under the Creative Commons Attribution 4.0 International licence (https://creativecommons.org/licenses/by/4.0/); this library summarises it in plain English and links the originals.

Last checked 11 November 2026.