Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p21
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 71230–74315

undercapitalisation of non-controlled subsidiaries amount.

 Item 1.1.10.14  Report the assets under a fixed or floating charge amount.

 Item 1.1.10.15  Report the fair value adjustments amount.
                 This deduction can be a negative amount (that is, an addition to Common Equity Tier 1 Capital) if fair value exceeds reported value.
                 Where the asset fair value is less than the reported value in the balance sheet, report a positive value. Otherwise, report this as a negative value.
 Item 1.1.10.16  Report the adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital amount.
                 Report any shortfall in Additional Tier 1 Capital as a positive value.
 Item 1.1.10.17  Report the other Common Equity Tier 1 Capital adjustments amount.

 Item 1.1.11     Report the adjustments and exclusions to Common Equity Tier 1 Capital amount.
                 Report adjustments that would result in an increase to Common Equity Tier 1 Capital as a positive value.
 Item 1.2        Additional Tier 1 Capital is a derived item and is calculated as the sum of:
                      * item 1.2.1;
                      * item 1.2.4;
                      * item 1.2.5; and
                      * item 1.2.6
                 less:
                      * item 1.2.2; and
                      * item 1.2.3.
 Item 1.2.1      Report the Additional Tier 1 Capital instruments amount.

 Item 1.2.2      Report the holdings of own Additional Tier 1 Capital instruments amount.
                 This amount is to be reported as a positive value where it would result in a reduction to Additional Tier 1 Capital.
 Item 1.2.3      Report the adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital amount.
                 This amount is to be reported as a positive value where it would result in a reduction to Additional Tier 1 Capital.
 Item 1.2.4      Report the adjustments and exclusions to Additional Tier 1 Capital amount.
                 Report adjustments that would increase the amount of Additional Tier 1 Capital as a positive value.
 Item 1.2.5      Report the transitional Additional Tier 1 Capital amount.

 Item 1.2.6      Report the excess mutual equity interests amount.

2.     Tier 2 Capital
 Item 2    Tier 2 Capital is a derived item and is calculated as the sum of:
                * item 2.1;
                * item 2.3; and
                * item 2.4
           less:
                * item 2.2.
 Item 2.1  Report the eligible Tier 2 Capital instruments amount.
           It should be reported net of any amortisation required under GPS 112.
 Item 2.2  Report the holdings of own Tier 2 Capital instruments amount.
           This item is to be reported as a positive amount where the Level 2 insurance group has holdings of its own issued Tier 2 instruments and is a deduction to Tier 2 Capital
 Item 2.3  Report the adjustments and exclusions to Tier 2 Capital amount.
           Report adjustments that would increase the amount of Tier 2 Capital recognised as a positive value.