Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p6
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 13595–17922

other comprehensive income and other disclosed reserves                        This is the sum of all other comprehensive income and disclosed reserves and is calculated as the sum of:

                                                                                               * unrealised gains or losses recognised on balance sheet;
                                                                                               * reserves from equity-settled share-based payments;
                                                                                               * foreign currency translation reserve;
                                                                                               * general reserve;
                                                                                               * cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital; and
                                                                                               * other gains and losses in accumulated comprehensive income and other disclosed reserves.

Additional Tier 1 Capital                                                                  This is the value of instruments issued by the reporting Level 2 insurance group that meet the criteria for inclusion in Additional Tier 1 Capital in accordance with GPS 112, and which are not included in Common Equity Tier 1 Capital. This is net of regulatory adjustments specified in GPS 112.

                                                                                           Additional Tier 1 Capital is calculated as the sum of:

                                                                                               * Additional Tier 1 Capital instruments;
                                                                                               * adjustments and exclusions to Additional Tier 1 Capital;
                                                                                               * transitional Additional Tier 1 Capital; and
                                                                                               * excess mutual equity interests

                                                                                           less:

                                                                                               * holdings of own Additional Tier 1 Capital instruments; and
                                                                                               * adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 capital.
Additional Tier 1 Capital instruments                                                      This is the value of capital instruments issued by the reporting Level 2 insurance group that meet the eligibility criteria for Additional Tier 1 Capital but not the criteria for the higher quality capital, i.e. Common Equity Tier 1 Capital.

Adjustments and exclusions to Additional Tier 1 Capital                                    This is the amount of adjustments applied to Additional Tier 1 Capital that is specific to the application of the requirements in GPS 112.

Adjustments and exclusions to Common Equity Tier 1 Capital                                 This is the amount of adjustments applied to the Common Equity Tier 1 Capital that are specific to the application of the requirements in GPS 112.

Adjustments and exclusions to Tier 2 Capital                                               This is the amount of adjustments applied to the Tier 2 Capital that are specific to the application of the requirements in GPS 112.

Adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital                This is the value of any deductions (refer to GPS 112) from Additional Tier 1 Capital due to a shortfall in Tier 2 Capital to absorb required deductions from this category of capital.

Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital  This is the value, as at the relevant date, of any deductions (refer to GPS 112) from Common Equity Tier 1 Capital due to a shortfall in Additional Tier 1 Capital to absorb required deductions from this category of capital.

Adjustments to retained earnings due to changes in