Document ID: chunk:federal_register_of_legislation:F2023L00610:body:0:p7
Version: federal_register_of_legislation:F2023L00610
Segment Type: other
Provision Reference: 
Character Range: 16776–19739

LI (Table 2):                        Column 6 'Total business' is a derived column and is calculated as the sum of columns 4 and 5.
Column 6
LI (Table 2):                        Column 7 'Australian business after statutory fund eliminations' is a derived column and is calculated as the sum of columns 1 and 4.
Column 7
LI (Table 2):                        Column 8 'Overseas business after statutory fund eliminations' is a derived column and is calculated as the sum of columns 2 and 5.
Column 8
LI (Table 2):                        Column 9 'Total business (after statutory fund eliminations)' is a derived column and is calculated as the sum of columns 7 and 8.
Column 9
LI (Table 2):                        Report the amount for the general fund in positive values.
Column 10
LI (Table 2):                        Report the amount for general fund eliminations in negative values.
Column 11
LI (Table 2):                        Column 12 'Total entity' is a derived column and is calculated as the sum of columns 9, 10 and 11.
Column 12

Assets

 1.               Total cash and cash equivalents
Item 1    Item 1 total cash and cash equivalents, is a derived item calculated as the sum of item 1.1 and item 1.2.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.1  Report cash.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.2  Report cash equivalents.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.

2.                  Total receivables
Item 2    Item 2 total receivables, is a derived item calculated as the sum of items 2.1 to 2.3 inclusive.

          This item is based on AASB 101.54 (h) Disclosure and AASB 101.78 (b) Disclosure.
Item 2.1  Report accrued income receivable.

          Report this item in accordance with AASB 101.78 (b) Common practice.
Item 2.2  Report prepayments.

          Report this item in accordance with AASB 101.78 (b) Example.
Item 2.3  Report other receivables.

          Report this item in accordance with AASB 101.78 (b) Example. Lessors report finance lease receivables at this item.

3.                  Current tax assets
Item 3  Report current tax assets.

        Report this item in accordance with AASB 112.5 and AASB 101.54 (n) Disclosure.

4.                  Total deferred tax assets
Item 4     Item 4 total deferred tax assets, is a derived item calculated as the sum of item 4.1 and item 4.2.

           Report this item in accordance with AASB 101.54 (o) Disclosure, AASB 112.5, AASB 112.81 (g) (i) Disclosure and AASB 101.56 Disclosure.
Item 4.1   Report unused tax losses.

           Report this item in accordance with AASB 112.81 (g) Disclosure.

           Report this amount on an annual basis per that disclosed in the insurer's yearly statutory accounts. For the quarterly returns (not the annual return), when the insurer does not have sufficient