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In forceLife insurance: CapitalLast checked 11 November 2026

Capital adequacy supplementary information (LRS 200.0)

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

Collects information on the supplementary information used to calculate a life company's capital adequacy. APRA uses it to supervise the firm (prudential supervision), including checking it meets the capital standards. Source

Official title: Reporting Standard LRS 200.0 Capital Adequacy Supplementary Information

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). For friendly societies, this Reporting Standard only applies to approved benefit funds, which write defined benefit risk products (i.e. APRA product group F4). 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) for life insurers: in the case of quarterly information, within 20 business days after the end of the reporting period to which the information relates; (b) for life companies including friendly societies: 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 (14)

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

  • Unstressed RFBEL - Non-participating benefits without entitlement to discretionary additions and friendly society benefits - In-force business - As at the reporting date (LRS 200.0 Table 1) (LRS_200_0_Table_1)
  • Unstressed RFBEL - Non-participating benefits without entitlement to discretionary additions and friendly society benefits - In-force business - As at 12 months after the reporting date (discounted back to the reporting date) (LRS 200.0 Table 2) (LRS_200_0_Table_2)
  • Unstressed RFBEL - Non-participating benefit without entitlement to discretionary additions and friendly society benefits - New business - As at the reporting date and 12 months after the reporting date (discounted back to reporting date) (LRS 200.0 Table 3) (LRS_200_0_Table_3)
  • Unstressed RFBEL - Non-participating benefits without entitlement to discretionary additions - All business - As at the reporting date and 12 months after the reporting date (discounted back to reporting date) (LRS 200.0 Table 4) (LRS_200_0_Table_4)
  • Stressed RFBEL - All benefits - All business - As at the reporting date and 12 months after the reporting date (discounted back to reporting date) (LRS 200.0 Table 5) (LRS_200_0_Table_5)
  • Components of termination value - Non-participating benefits without entitlement to discretionary additions and friendly society benefits - All business - As at the reporting date (LRS 200.0 Table 6) (LRS_200_0_Table_6)
  • Unstressed RFBEL - Non-participating benefits with entitlement to discretionary additions and participating benefits - All business - As at reporting date (LRS 200.0 Table 7) (LRS_200_0_Table_7)
  • Unstressed other APL components - Non-participating benefits with entitlement to discretionary additions and participating benefits - All business - As at reporting date (LRS 200.0 Table 8) (LRS_200_0_Table_8)
  • Termination values - All benefits - All business - As at reporting date (LRS 200.0 Table 9) (LRS_200_0_Table_9)
  • Impact of stress margin - All benefits - All business - As at reporting date (LRS 200.0 Table 10) (LRS_200_0_Table_10)
  • Variable annuity capital charge calculation (LRS 200.0 Table 11) (LRS_200_0_Table_11)
  • Actual annual loss ratio components - All benefits - All business (LRS 200.0 Table 12) (LRS_200_0_Table_12)
  • Expected annual loss ratio components - All benefits - In-force business (LRS 200.0 Table 13) (LRS_200_0_Table_13)
  • Actual quarterly loss ratio components - All benefits - All business (LRS 200.0 Table 14) (LRS_200_0_Table_14)

Form tables in the APRA Connect reporting taxonomy (LRS 200.0 Capital Adequacy Supplementary Information-V9). Source

Validation rules

39 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: 39 in LRS 200.0 Capital Adequacy Supplementary Information-V9.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 (6)

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.