Document ID: chunk:federal_register_of_legislation:F2023L00610:body:0:p12
Version: federal_register_of_legislation:F2023L00610
Segment Type: other
Provision Reference: 
Character Range: 30731–34010

for incurred claims (being the liability equivalent of the assets for incurred claims) that are presented as reinsurance contract liabilities.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 19.2  Report liabilities for remaining coverage (being the liability equivalent of assets for remaining coverage) that are presented as reinsurance contract liabilities.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

20.             Lease liabilities
Item 20  Report lease liabilities.

         Report this item in accordance with AASB 16.47 (b) Disclosure.

21.             Other liabilities
Item 21        Item 21 other liabilities, is a derived item calculated as the sum of item 21.1 other financial liabilities and item 21.2 other non-financial liabilities.
Item 21.1      Item 21.1 other financial liabilities, is a derived item and is calculated as the sum of items 21.1.1 to 21.1.9 inclusive.

               Report this item in accordance with AASB 132.11 and AASB 101.54 (m) Disclosure.
Item 21.1.1    Report overdrafts.

               Report this item in accordance with AASB 107.45 Common practice
Item 21.1.2    Report securities issued (e.g. promissory notes/commercial paper).

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.3    Item 21.1.3 term loans, is a derived item. Report item 21.1.3 as the sum of item 21.1.3.1 and item 21.1.3.2.

               Report this item in accordance with AASB 101.112 (c) Common practice.
Item 21.1.3.1  Report term loans with a variable interest rate.

               Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.3.2  Report term loans with a fixed interest rate.

               Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.4    Report total borrowings.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.5    Report securities sold under agreements to repurchase.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.6    Report derivative financial instruments.

               Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 21.1.7    Report loan capital.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.8    Report hybrid securities.

               Report this item in accordance with AASB 101.106 (d) Common practice.
Item 21.1.9    Report other financial liabilities - other.

               Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.
Item 21.2      Item 21.2 other non-financial liabilities is a derived item. Report item 21.2 as the sum of item 21.2.1 and item 21.2.2.
Item 21.2.1    Report net defined benefit liability.

               Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 21.2.2    Report other non-financial liabilities – other.

               Report this item in accordance with AASB 101.55 Common practice.

22.             Current tax liabilities
Item 22