Document ID: chunk:federal_register_of_legislation:F2023L00705:body:0:p8
Version: federal_register_of_legislation:F2023L00705
Segment Type: other
Provision Reference: 
Character Range: 19333–22145

Report this item in accordance with AASB 17 Appendix A and AASB 17.105A Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.
Item 22  Report other movements in the 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 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.

Column 1   Report estimates of the present value of the future cash flows for the current reporting period.

           Report this item in accordance with AASB 17.101 (a) Disclosure.
Column 2   Report the risk adjustment for non-financial risk for the current reporting period.

           Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (b) Disclosure.
Column 3   Report the contractual service margin (CSM) for the current reporting period.

           Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (c) Disclosure.
Column 4   Column 4 total current reporting period is a derived column and is calculated as the sum of columns 1-3.

Item 1: Opening insurance contract liabilities
Item 1  Report opening insurance contract liabilities.

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

Item 2: Opening insurance contract assets
Item 2  Report opening insurance contract assets.

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

Item 3: Net balance as