Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p23
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 83836–86847

to Additional Tier 1 capital.
 Item 1.2.3      Report the adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital amount.
                 This amount is to be reported as a positive value where it would result in a reduction to Additional Tier 1 capital.
 Item 1.2.4      Report the adjustments and exclusions to Additional Tier 1 Capital amount.
                 Report adjustments that would increase the amount of Additional Tier 1 Capital as a positive value.
 Item 1.2.5      Report the transitional Additional Tier 1 Capital amount.

 Item 1.2.6      Report the excess mutual equity interests.

2.     Tier 2 Capital
 Item 2    Tier 2 Capital is a derived item and is calculated as the sum of:
                * item 2.1;
                * item 2.3; and
                * item 2.4
           less:
                *  item 2.2.
 Item 2.1  Report the eligible Tier 2 Capital instruments amount.
           It should be reported net of any amortisation required under GPS 112.
 Item 2.2  Report the holdings of own Tier 2 Capital instruments amount.
           This item is to be reported as a positive amount where the insurer has holdings of its own issued Tier 2 instruments and is a deduction to Tier 2 Capital
 Item 2.3  Report the adjustments and exclusions to Tier 2 Capital amount.
           Report adjustments that would increase the amount of Tier 2 Capital recognised as a positive value.
 Item 2.4  Report the transitional Tier 2 Capital amount.

3.     Capital base
 Item 3  Capital base is a derived item and is calculated as the sum of:
              * item 1; and
              * item 2.

4.     Capital ratios
 Item 4.1  Report the prescribed capital amount.

 Item 4.2  Report the net assets (less equity components classified as Additional Tier 1 Capital) amount.

 Item 4.3  Common Equity Tier 1 Capital ratio is a derived item and is calculated as:
                * item 1.1
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.4  Tier 1 Capital ratio is a derived item and is calculated as:
                * item 1
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.5  Prescribed capital amount coverage is a derived item and is calculated as:
                * item 3
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.6  Net assets ratio is a derived item and is calculated as:
                * item 4.2 multiplied by 1.2
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.7  Net assets plus Additional Tier 1 Capital ratio is a derived item and is calculated as the sum of:
                * item 1.2; and
                * item 4.2 multiplied by 1.2
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.8  Prescribed capital amount coverage (net assets) is