Document ID: chunk:federal_register_of_legislation:F2023L00644:body:0:p16
Version: federal_register_of_legislation:F2023L00644
Segment Type: other
Provision Reference: 
Character Range: 56001–58867

addition to net assets.
Item 1.3.2   Report amounts receivable on reinsurance contracts held amount.
             This item is to be reported as a positive value and is an addition to net assets.
Item 1.3.3   Report non-reinsurance recoveries receivable.
             This item is to be reported as a positive value and is an addition to net assets.
Item 1.3.4   Report other accounts receivable on insurance contracts issued.
             This item is to be reported as a positive value and is an addition to net assets.
Item 1.3.5   Report reversal of tax impact of receivables.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.4     Regulatory adjustments to net assets for accounts payables is a derived item and is calculated as the sum of:
                    * item 1.4.1;
                    * item 1.4.2; and
                    * item 1.4.3
             less:
                    * item 1.4.4.
Item 1.4.1   Report claims payable.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.4.2   Report amounts payable on reinsurance contracts held.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.4.3   Report other accounts payable on insurance contracts issued.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.4.4   Report reversal of tax impact of payables.
             This item is to be reported as a positive value and is an addition to net assets.
Item 1.5     Regulatory adjustments to net assets is a derived item and is calculated as the sum of items 1.5.1 to 1.5.14 inclusive.
Item 1.5.1   Report holdings of own Tier 1 Capital instruments.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.5.2   Report cash flow hedge reserves relating to hedging of items not recorded at fair value.
Item 1.5.3   Report excess of deferred tax assets over deferred tax liabilities.
             This item is to be reported as a positive value and is a deduction to net assets. Where the deferred tax liabilities exceed the deferred tax assets, report this value as zero.
Item 1.5.4   Report fair value gains and losses from changes in own creditworthiness.
             Report this as a positive value where there are unrealised gains or a negative value for unrealised losses. This item is a deduction to net assets.
Item 1.5.5   Report goodwill.
             Values reported in this item must be net of any associated deferred tax liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards. This item is a deduction to net assets.
Item 1.5.6   Report other intangible assets.
             This item is to be reported as a positive