Document ID: chunk:federal_register_of_legislation:F2023L00644:body:0:p20
Version: federal_register_of_legislation:F2023L00644
Segment Type: other
Provision Reference: 
Character Range: 66994–70201

deferred tax liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards.
Item 1.1.9.6   Report other intangible assets.
Item 1.1.9.7   Report surplus in defined benefit superannuation fund.
               Report the surplus (if any) as a positive value.
               Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, report this as zero.
Item 1.1.9.8   Report deficit in defined benefit superannuation fund.
               This item only needs to be reported where the deficit is not already reflected in the net assets of the fund or Common Equity Tier 1 Capital.
               Report the deficit (if any) as a positive value.
Item 1.1.9.9   Report reinsurance assets not subjected to an executed and legally binding contract.
Item 1.1.9.10  Report regulatory capital requirement of investments in subsidiaries, JVs and associates.
               The value of the deduction is the lesser of the private health insurer's share of the regulatory capital requirements and the value of the investment that is recorded on the private health insurer's balance sheet after adjustment for any intangibles reported in:
                      * Goodwill; and

                      * Other intangible assets.

               If the investment subject to this deduction is a non-operating holding company, a look-through approach must be applied.
Item 1.1.9.11  Report assets under a fixed or floating charge.
Item 1.1.9.12  Report fair value adjustments.
               Where the asset fair value is less than the reported value in the balance sheet, report a positive value. Otherwise, report this as a negative value.
Item 1.1.9.13  Report adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital.
               Report any shortfall in Additional Tier 1 Capital and Tier 2 Capital as a positive value.
Item 1.1.9.14  Report other Common Equity Tier 1 Capital adjustments.
Item 1.1.10    Report adjustments and exclusions to Common Equity Tier 1 Capital.
               Report adjustments that would result in an increase to Common Equity Tier 1 Capital as a positive value.
Item 1.1.11    Report transitional Common Equity Tier 1 Capital
               Report the increase to Common Equity Tier 1 Capital if electing to participate in the transitional arrangements described in HPS 112.
               Report adjustments that would result in an increase to Common Equity Tier 1 Capital as a positive value.
Item 1.2       Additional Tier 1 Capital is a derived item and is calculated as the sum of:
                      * Item 1.2.1;
                      * Item 1.2.4;
                      * Item 1.2.5; and
                      * Item 1.2.6
               less the sum of:
                      * Item 1.2.2; and
                      * Item 1.2.3.
Item 1.2.1     Report Additional Tier 1 Capital instruments.
Item 1.2.2     Report holdings of own Additional Tier 1 Capital instruments.
               This is to be reported as a positive value where it would result in a reduction to Additional Tier 1 Capital.
Item 1.2.3     Report