Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p18
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 62344–65837

per the requirements of GPS 112.

Units of measurement

Report the values in this table in whole Australian dollars (no decimal place).

Column 1   Report the value for each of the items listed below.

 1.  Tier 1 Capital
 Item 1          Tier 1 Capital is a derived item and is calculated as the sum of:
                      * item 1.1; and
                      * item 1.2.
 Item 1.1        Common Equity Tier 1 Capital is a derived item and is calculated as the sum of:
                      * item 1.1.1;
                      * item 1.1.2;
                      * item 1.1.3;
                      * item 1.1.4;
                      * item 1.1.5;
                      * item 1.1.6;
                      * item 1.1.7;
                      * item 1.1.8; and
                      * item 1.1.11

                  less:

                      * item 1.1.9; and
                      * item 1.1.10
 Item 1.1.1      Report the paid-up ordinary shares amount.

 Item 1.1.2      Report the mutual equity interests amount.

 Item 1.1.3      Report the retained earnings amount.

 Item 1.1.4      Report the undistributed current year earnings amount.

 Item 1.1.5      Accumulated other comprehensive income and other disclosed reserves is a derived item and is calculated as the sum of:
                      * item 1.1.5.1;
                      * item 1.1.5.2;
                      * item 1.1.5.3;
                      * item 1.1.5.4;
                      * item 1.1.5.5; and
                      * item 1.1.5.6.
 Item 1.1.5.1    Report the unrealised gains or losses recognised on balance sheet amount.

 Item 1.1.5.2    Report the reserves from equity-settled share-based payments amount.
                 Only the reserves relating to the issue of new shares should be reported.
 Item 1.1.5.3    Report the foreign currency translation reserve amount.

 Item 1.1.5.4    Report the general reserve amount.

 Item 1.1.5.5    Report the cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital amount.

 Item 1.1.5.6    Report the other gains and losses in accumulated comprehensive income and other disclosed reserves amount.

 Item 1.1.6      Report minority interests.

 Item 1.1.7      Net surplus / (deficit) relating to insurance liabilities is a derived item and is calculated as the sum of:
                      * item 1.1.7.1;
                      * item 1.1.7.2; and
                      * item 1.1.7.3;
                 less:
                      * item 1.1.7.4.
 Item 1.1.7.1    Report the OCL surplus / (deficit) amount.

 Item 1.1.7.2    Report the PL surplus / (deficit) amount.

 Item 1.1.7.3    Report the cost of reinsurance for future business not yet written amount.

 Item 1.1.7.4    Report the tax effect of net OCL and PL surplus / (deficit) amount.
                 Report any surpluses as a positive figure and any deficits as a negative figure. Do not deduct the tax effect if a deferred tax asset has been recognised in relation to the net surplus / (deficit).
 Item 1.1.8      Regulatory adjustments to Common Equity Tier 1 capital for accounts receivables is a derived item and is calculated as the sum of:
                      * item 1.1.8.1;
                      * item 1.1.8.2;
                      * item 1.1.8.3; and
                      * item 1.1.8.4
                 less:
                      * item 1.1.8.5.
 Item 1.1.8.1    Report the premiums receivable amount.
                 This