Document ID: chunk:federal_register_of_legislation:F2023L00726:body:0:p17
Version: federal_register_of_legislation:F2023L00726
Segment Type: other
Provision Reference: 
Character Range: 42569–45384

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 net balance not reported at items 22 and 23.

         Report this item in accordance with AASB 17.105 (d) Disclosure.
Item 25  Item 25, total other movements in the net balance, is a derived item and is calculated as the sum of items 22 to 24 inclusive.

Item 26: Net balance as at end of reporting period
Item 26  Item 26, net balance as at end of reporting period, is a derived item and is calculated as the sum of item 3, item 17, item 21 and item 25.

Item 27: Closing reinsurance contract assets
Item 27  Report closing reinsurance contract assets.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.99 (b) Disclosure.

Item 28: Closing reinsurance contract liabilities
Item 28  Report closing reinsurance contract liabilities.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.99 (b) Disclosure.

Item 29: Net balance as at end of reporting period
Item 29  Item 29, net balance as at end of reporting period, is a derived item and is calculated as the sum of item 27 and item 28.

Liability Roll Forward 2 – Reconciliation of the measurement components of reinsurance contract balances

For contracts not measured under the PAA, report the items in the table based on AASB 17.98 and AASB 17.101 requirements to provide separate reconciliations for insurance contracts issued and reinsurance contracts held.
Report zero values for line items if they are not applicable.

Columns for Level 2 insurance group
Column 1, 5, 9 and 13   Report estimates of the present value of the future cash flows for the current reporting period for Australian business (1), International business (5) and Inter-region elimination (9). Column 13 for Total business is a derived column representing the sum of Columns 1, 5 and 9.

                        Report this item in accordance with AASB 17.101 (a) Disclosure.
Column 2, 6, 10 and 14  Report the risk adjustment for non-financial risk for the current reporting period for Australian business (2), International business (6) and Inter-region elimination (10). Column 14 for Total business is a derived column representing the sum of Columns 2, 6 and 10.

                        Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (b) Disclosure.
Column 3, 7, 11 and 15  Report the contractual service margin (CSM) for the current reporting