Document ID: chunk:federal_register_of_legislation:F2023L00705:body:0:p13
Version: federal_register_of_legislation:F2023L00705
Segment Type: other
Provision Reference: 
Character Range: 32335–35221

in accordance with AASB 17 Appendix A, AASB 17.105A and AASB 17.105B Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.

Item 12: Reversal of impairment of assets for insurance acquisition cash flows
Item 12  Report reversal of impairment of assets for insurance acquisition cash flows

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

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.

Item 13: Net income (expenses) from reinsurance contracts held
Item 13  Item 13 net income (expenses) from reinsurance contracts held is derived and is calculated as the sum of item 4, and items 8 to 12 inclusive.

Item 14: Effect of changes in non-performance risk of reinsurers
Item 14  Report effect of changes in non-performance risk of reinsurers.

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

Item 15: Finance income from reinsurance contracts held
Item 15  Report finance income from reinsurance contracts held.

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

Item 16: Effect of movements in exchange rates
Item 16  Report effect of movements in exchange rates.

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

Item 17: Total amounts recognised in the statement of profit or loss and OCI
Item 17  Item 17 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 16 inclusive.

Cash flows
Report items 18-21 based on AASB 17.98 and 17.105 (a) requirements.

Item 18: Premiums paid
Item 18  Report premiums paid.

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

Item 19: Amounts received
Item 19  Report amounts received.

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

Item 20: Insurance acquisition cash flows
Item 20  Report insurance acquisition cash flows in accordance with AASB 17 Appendix A, AASB 17.105 (a) (ii) Disclosure and AASB 17.105A Disclosure.

Item 21: Total cash flows
Item 21  Item 21 total cash flows is a derived item and is calculated as the sum of items 18 to 20 inclusive.

Items 22-24: Other movements in the net balance
Item 22  Report allocation from assets for insurance acquisition cash flows to groups of reinsurance contracts held.

         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 23  Report other movements in the net balance that are related to acquisitions, disposals, or portfolio transfers.

         Report this item in accordance with AASB 17.105 (d) Disclosure.
Item 24  Report other movements in the