Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p7
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 16922–19958

remaining coverage) that are presented as insurance contract assets. Do not include amounts reported at 7.3 or 7.4 at this item.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.3  Report amounts receivable under the Risk Equalisation scheme at this item in accordance with Prudential Standard HPS 340 Insurance Liability Valuation (HPS 340) paragraph 10.
Item 7.4  Report the asset equivalent of other insurance contract liabilities at this item (refer to instructions for 18.4 Insurance Contract Liabilities – Other).

8.                  Reinsurance contract assets

Item 8    Item 8, reinsurance contract assets, is a derived item calculated as the sum of item 8.1 and item 8.2.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 8.1  Report assets for incurred claims that are presented as reinsurance contract assets.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 8.2  Report assets for remaining coverage that are presented as reinsurance contract assets.

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

9.                  Total investments accounted for using the equity method

Item 9    Item 9, total investments accounted for using the equity method, is a derived item calculated as the sum of item 9.1 and item 9.2.

          Report this item in accordance with AASB 128.3, AASB 12.B16 Disclosure, AASB 101.54 (e) Disclosure and AASB 8.24 (a) Disclosure.
Item 9.1  Report investments in associates accounted for using the equity method.

          Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.
Item 9.2  Report investments in joint ventures accounted for using the equity method.

          Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.

10.             Investments in subsidiaries, joint ventures and associates not accounted for using equity method

Item 10    Item 10, investments in subsidiaries, joint ventures and associates not accounted for using the equity method, is a derived item calculated as the sum of items 10.1 to 10.3 inclusive.

           Report this item in accordance with AASB 127.10 Disclosure, AASB 10 Appendix A and AASB 128.3.
Item 10.1  Report investments in subsidiaries not accounted for using the equity method.

           Report this item in accordance with AASB 10 Appendix A and AASB 127.10 Disclosure.
Item 10.2  Report investments in associates not accounted for using the equity method.

           Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19
Item 10.3  Report investments in joint ventures not accounted