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In forceLife insurance: CapitalLast checked 11 November 2026

Capital base (LRS 112.0)

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

Collects information on the determination of a life insurance company's capital base. APRA uses it to supervise the firm (prudential supervision), including checking it meets the capital standards. Source

Official title: Reporting Standard LRS 112.0 Determination of Capital Base

The facts

Who files
This Reporting Standard applies to all life insurance companies including friendly societies (together referred to as ‘life companies’) registered under the Life Insurance Act 1995 (Life Act). Source
How often
Quarterly and annually. Source
Deadline
The information required by this Reporting Standard in respect of a life company must be provided to APRA: (a) in the case of quarterly information, within 20 business days after the end of the reporting period to which the information relates; (b) in the case of annual information, within three months after the end of the reporting period to which the information relates; or (c) in the case of information provided in accordance with paragraph 8, 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
Life insurance: Capital

Templates (2)

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

  • Determination of Capital Base - Individual Funds (LRS 112.0 Table 1) (LRS_112_0_Table_1)
  • Determination of Capital Base - Life Company (LRS 112.0 Table 2) (LRS_112_0_Table_2)

Form tables in the APRA Connect reporting taxonomy (LRS 112.0 Determination of Capital Base-V3). Source

Validation rules

23 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: 23 in LRS 112.0 Determination of Capital Base-V3.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 only added up across firms. Data from this return appear in: Quarterly life insurance performance statistics (industry totals). Source

Where it is published (Excel database and specifications)

  • Quarterly life insurance performance statistics

    Added up across firms · Excel database and specifications

    Industry totals for life insurers: financial performance and position and capital adequacy, by product group, quarterly. The specifications file maps each item to its source reporting standard. Source

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.