Investment Risk Capital Factor This dimension is used to categorise the reported information based on the applicable investment risk capital factors, as determined in accordance with prudential standards. Items with Investment Capital Factor of 8% The reported information relates to assets that have an investment capital factor of 8% as determined in accordance relevant prudential standards. These items are any other debt obligation with a counterparty rating of Grade 5 (excluding unlisted subordinated debt); Reinsurance assets due from APRA-authorised reinsurers with a counterparty rating of Grade 5; Unpaid premiums due more than 6 months previously; or Cash management trusts with a counterparty rating of Grade 5 Listed subordinated debt. Items with Investment Capital Factor of 4% The reported information relates to assets that have an investment capital factor of 4% as determined in accordance relevant prudential standards. These items are any other debt obligation with a counterparty rating of Grade 3 (excluding subordinated debt); Reinsurance assets due from APRA-authorised reinsurers with a counterparty rating of Grade 3; or Cash management trusts with a counterparty rating of Grade 3. Items with Investment Capital Factor of 0.5% The reported information relates to assets that have an investment capital factor of 0.5% as determined in accordance relevant prudential standards. These items are: - debt obligations of the Commonwealth Government, an Australian State or Territory government, or the national government of a foreign country where the security has a Grade 1 counterparty rating or, if not rated, the long-term, foreign currency counterparty rating of that country is Grade 1; - Assets in respect of anticipated recoveries from the Commonwealth Government or from an Australian State or Territory government. Items with Investment Capital Factor of 1% The reported information relates to assets that have an investment capital factor of 1% as determined in accordance relevant prudential standards. These items are any debt obligation that matures or is redeemable in less than one year with a counterparty rating of Grade 1 or 2 (excluding subordinated debt4 and debt obligations of government dealt with specifically in this Table); or Cash management trusts with a counterparty rating of Grade 1 or 2. Items with Investment Capital Factor of 6% The reported information relates to assets that have an investment capital factor of 6% as determined in accordance relevant prudential standards. These items are any other debt obligation with a counterparty rating of Grade 4 (excluding subordinated debt); Reinsurance assets due from APRA-authorised reinsurers with a counterparty rating of Grade 4; Reinsurance assets due from non-APRA-authorised reinsurers with a counterparty rating of Grade 3 except for reinsurance recoverables as specified in relevant prudential standard; or Cash management trusts with a counterparty rating of Grade 4. Items with Investment Capital Factor of 16% The reported information relates to assets that have an investment capital factor of 16% as determined in accordance relevant prudential standards. These items are listed equity instruments; or listed trusts except where otherwise provided for with a specific investment capital factor in the relevant prudential standard. Items with Investment Capital Factor of 10% The reported information relates to assets that have an investment capital factor of 10% as determined in accordance relevant prudential standards. These items are unlisted subordinated debt. Items with Investment Capital Factor of 20% The reported information relates to assets that have an investment capital factor of 20% as determined in accordance relevant prudential standards. These items are direct holdings of real estate; unlisted equity instruments; unlisted trusts except where otherwise provided for in this table; or other assets not assigned an Investment Capital Factor in the relevant prudential standard (other than hybrid instruments with both equity and debt features). Items with Investment Capital Factor of 2% The reported information relates to assets that have an investment capital factor of 2% as determined in accordance relevant prudential standards. These items are any other debt obligation (that matures or is redeemable in one year or more) with a counterparty rating of Grade 1 or 2 (excluding subordinated debt and debt obligations of government dealt with specifically in this Table); or Reinsurance assets due from APRA-authorised reinsurers with a counterparty rating of Grade 1 or 2.