Document ID: chunk:federal_register_of_legislation:F2023L00726:body:0:p12
Version: federal_register_of_legislation:F2023L00726
Segment Type: other
Provision Reference: 
Character Range: 29430–32245

AASB 17 Appendix A and AASB 17.104 (a) (ii) Disclosure.
Item 10  Report contracts initially recognised in the period.

         Report this item in accordance with AASB 17.104 (a) (iii) Disclosure.
Item 11  Item 11, total changes that relate to future services, is a derived item and is calculated as the sum of items 8 to 10 inclusive.

Item 12: Changes that relate to past services - Changes to liabilities for incurred claims
Item 12  Report changes that relate to past services - changes to liabilities for incurred claims.

         Report this item in accordance with AASB 17.104 (c) Disclosure.

Item 13: Insurance service result
Item 13  Item 13, insurance service result, is a derived item and is calculated as the sum of item 7, item 11 and item 12.

Item 14: Finance expenses or income from insurance contracts issued
Item 14  Report finance expenses or income from insurance contracts issued.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (c) Disclosure.

Item 15: Effect of movements in exchange rates
Item 15  Report effect of movements in exchange rates.

         Report this item in accordance with AASB 17.105 (d) Disclosure.

Item 16: Total amounts recognised in the statement of profit or loss and OCI
Item 16  Item 16, total amounts recognised in the statement of profit or loss and OCI, is a derived item and is calculated as the sum of items 13 to 15 inclusive.

Cash flows
Report items 17-20 based on AASB 17.98 and 17.105 (a) requirements.

Item 17: Premiums received
Item 17  Report premiums received for insurance contracts issued.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (a) (i) Disclosure.

Item 18: Claims and other expenses paid
Item 18  Report claims and other expenses paid.

         Report this item in accordance with AASB 17.105 (a) (iii) Disclosure.

Item 19: Insurance acquisition cash flows paid
Item 19  Report insurance acquisition cash flows paid.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (a) (ii) Disclosure.

Item 20: Total cash flows
Item 20  Item 20, total cash flows, is a derived item and is calculated as the sum of items 17 to 19 inclusive.

Items 21-24: Other movements in the net balance
Item 21  Report allocation from assets for insurance acquisition cash flows to groups of insurance contracts.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105A Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.
Item 22  Report other movements in the net balance that are related to acquisitions/disposals/portfolio transfers.

         Report this item in accordance with AASB 17.105 (d) Disclosure.
Item 23  Report other movements in the net balance not