Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p21
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 78072–81158

tax impact of receivables amount.
                 This item is to be reported as a positive number and is a deduction to Common Equity Tier 1 Capital.
 Item 1.1.8      Regulatory adjustments to Common Equity Tier 1 Capital for accounts payables is a derived item and is calculated as the sum of:
                      * item 1.1.8.1;
                      * item 1.1.8.2; and
                      * item 1.1.8.3;
                 less:
                      * item 1.1.8.4.
 Item 1.1.8.1    Report the claims payable amount.
                 This item is to be reported as a positive number and is a deduction to Common Equity Tier 1 Capital.
 Item 1.1.8.2    Report the amounts payable on reinsurance contracts held amount.
                 This item is to be reported as a positive number and is a deduction to Common Equity Tier 1 Capital.
 Item 1.1.8.3    Report the other accounts payable on insurance contracts issued amount.
                 This item is to be reported as a positive number and is a deduction to Common Equity Tier 1 Capital.
 Item 1.1.8.4    Report the reversal of tax impact of payables amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.9      Regulatory adjustments to Common Equity Tier 1 Capital is a derived item and is calculated as the sum of:
                      * items 1.1.9.1 to 1.1.9.15 inclusive.
 Item 1.1.9.1    Report the holdings of own Common Equity Tier 1 Capital instruments amount.

 Item 1.1.9.2    Report the cash flow hedge reserves relating to hedging of items not recorded at fair value amount.

 Item 1.1.9.3    Report the excess of deferred tax assets over deferred tax liabilities amount.
                 Where the deferred tax liabilities exceed the deferred tax assets, this value should be reported as zero. Note that the netting of deferred tax assets and deferred tax liabilities must only be applied where the reporting insurer has a legally enforceable right to set-off deferred tax assets against deferred tax liabilities.
 Item 1.1.9.4    Report the fair value gains and losses from changes in own creditworthiness amount.
                 This amount is to be reported as a positive value where there are unrealised gains or a negative value for unrealised losses.
 Item 1.1.9.5    Report the goodwill amount.
                 Amounts reported in this item must be net of any associated deferred tax liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards.
 Item 1.1.9.6    Report the other intangible assets amount.

 Item 1.1.9.7    Report the surplus in defined benefit superannuation fund amount.
                 Any excluded surplus must reverse any associated deferred tax liability from Common Equity Tier 1 Capital. Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, this value should be reported as zero.
 Item 1.1.9.8    Report the deficit in defined benefit superannuation fund