Document ID: chunk:federal_register_of_legislation:F2023L00717:body:0:p35
Version: federal_register_of_legislation:F2023L00717
Segment Type: other
Provision Reference: 
Character Range: 135639–138545

balance.
Item A10.3  Report other EFCF (PRP portion), AASB 17 SRPP and AASB 17 SRP (overseas par) movements.

            This is any other movement of EFCF (PRP portion), AASB 17 SRPP and AASB 17 SRP (overseas par) not captured by other items.

11. Reconciliation adjustments

Item A11  Report reconciliation adjustments – AASB 17 liabilities, AASB 17 SRPP and AASB 17 SRP (overseas par).

          This is any other movements within EFCF (non-PRP portion), EFCF (PRP portion), AASB 17 SRPP and AASB 17 SRP (overseas par) not captured by other items.

12. End balance

Item A12  Item A12 end balances of AASB 17 liabilities, AASB 17 SRPP and AASB 17 SRP (overseas par) is a derived item and calculated as follows.

              * Sum of items A1.1, A.2.1 to A2.15 inclusive, A3.1 to A3.3 inclusive, A5.1, A6.1, A6.2, A7.1, A8.3, A9.2, A9.4 and A11 for EFCF (non-PRP portion);
              * Sum of items A1.1, A4.1 to A4.4 inclusive, A5.2, A6.3, A7.1, A8.4, A9.1, A9.3, A10.1 to A10.3 inclusive and A11 for EFCF (PRP portion);
              * Sum of items A1.1, A2.1, A3.1 to A3.3 inclusive, A5.1, A6.1, A6.2, A7.1, A8.1, A9.2, A9.4and A11 for RA;
              * Sum of items A1.1, A2.1, A3.1 to A3.3 inclusive, A5.1, A6.1, A7.1, A8.1 and A11 for CSM;
              * Sum of items A1.1, A4.1 to A4.4 inclusive, A5.2, A6.3, A7.1, A8.2, A9.1, A9.3, A9.5, A10.3 and A11 for AASB 17 SRPP and AASB 17 SRP (overseas par); and
              * Sum of items A1.1, A2.1 to A2.15 inclusive, A3.1 to A3.3 inclusive, A5.1, A6.1, A6.2, A7.1, A8.1, A8.3, A8.4, A9.2, A9.4 and A11 for Life Act policy liabilities.

13. Other information

Item A13.1  Report reinsurance assets (net of reinsurance liabilities).

            This is the amount of AASB 17 reinsurance assets (net of reinsurance liabilities) in respect of participating business at the end of the reporting period.

            Report the asset amount with a positive number.
Item A13.2  Report accounts receivable recognised within insurance liabilities (net of insurance assets).

            This is the amount related to amounts due but not yet received.  This may include (but is not limited to) premiums, rebates, fees and commissions.

            This reflects the accounts receivable amount recognised as a separate asset on the balance sheet under the VSA led method, which is added to insurance and reinsurance contract assets or netted against insurance and reinsurance contract liabilities under AASB 17.

            Show the receivable amount with a positive number.
Item A13.3  Report accounts payable recognised within insurance liabilities (net of insurance assets).

            This is the amount related to other amounts due but not yet paid. This may include (but is not limited to) claims, rebates, fees and commissions.

            This reflects the accounts payable amount recognised as a separate liability on the balance