Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p19
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 65460–68550

capital for accounts receivables is a derived item and is calculated as the sum of:
                      * item 1.1.8.1;
                      * item 1.1.8.2;
                      * item 1.1.8.3; and
                      * item 1.1.8.4
                 less:
                      * item 1.1.8.5.
 Item 1.1.8.1    Report the premiums receivable amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.8.1.1  Report the premiums receivable expected to be received in 6 months or less amount.

 Item 1.1.8.1.2  Report the premiums receivable expected to be received in more than 6 months amount.

 Item 1.1.8.1.3  Report the premiums receivable on unclosed business amount.

 Item 1.1.8.2    Report the amounts receivable on reinsurance contracts held amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.8.3    Report the non-reinsurance recoveries receivable amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.8.4    Report the other accounts receivable on insurance contracts issued amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.8.5    Report the reversal of 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 1.1.9      Regulatory adjustments to Common Equity Tier 1 capital for accounts payables is a derived item and is calculated as the sum of:
                      * item 1.1.9.1;
                      * item 1.1.9.2; and
                      * item 1.1.9.3;
                 less:
                      * item 1.1.9.4.
 Item 1.1.9.1    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 1.1.9.2    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 1.1.9.3    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 1.1.9.4    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 1.1.10     Regulatory adjustments to Common Equity Tier 1 Capital is a derived item and is calculated as the sum of:
                      * items 1.1.10.1 to 1.1.10.17 inclusive.
 Item 1.1.10.1   Report the holdings of own Common Equity Tier 1 Capital instruments amount.

 Item 1.1.10.2   Report the cash flow hedge reserves relating to hedging of items not recorded at fair value amount.

 Item 1.1.10.3   Report the excess of deferred tax