Document ID: chunk:federal_register_of_legislation:F2023L00726:body:0:p10
Version: federal_register_of_legislation:F2023L00726
Segment Type: other
Provision Reference: 
Character Range: 24401–27186

net balance that are related to acquisitions/disposals/portfolio transfers.

         Report this item in accordance with AASB 17.105 (d) Disclosure.
Item 23  Report other movements in the net balance not reported at items 21 and 22.

         Report this item in accordance with AASB 17.105 (d) Disclosure.
Item 24  Item 24, total other movements in the net balance, is a derived item and is calculated as the sum of items 21 to 23 inclusive.

Item 25: Net balance as at end of reporting period
Item 25  Item 25, net balance as at end of reporting period, is a derived item and is calculated as the sum of item 3, item 16, item 20 and item 24.

Item 26: Closing insurance contract liabilities
Item 26  Report closing insurance contract liabilities.

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

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

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

Item 28: Net balance as at end of reporting period
Item 28   Item 28, net balance as at end of reporting period, is a derived item and is calculated as the sum of item 26 and item 27.

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

For contracts not measured under the PAA, report the items in the table based on AASB 17.101 requirements.
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 period for Australian business (3), International business (7) and Inter-region elimination (11). Column 15 for Total business is a derived column representing the sum of Columns 3, 7 and 11.

                        Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (c) Disclosure.
Column 4, 8, 12 and 16  Column 4, total for