Document ID: chunk:federal_register_of_legislation:F2023L00568:reg:1
Version: federal_register_of_legislation:F2023L00568
Segment Type: reg
Provision Reference: reg 1
Character Range: 42822–46516

1  Items Subject To Asset Risk Charge Type  Accounting assets subject to stress:                                               Report the items subject to Asset Risk Charge type.
                                                 * Cash and cash equivalents
                                                 * Current tax assets
                                                 * Interest rate investments (direct)                                          Items categorised under accounting assets subject to stress must exclude the following items from the AASB 17 balance sheet:
                                                 * Equities (direct)
                                                 * Property (direct)                                                                * Insurance contract assets; and
                                                 * Loans (direct)                                                                   * Reinsurance contract assets.
                                                 * Indirect investments
                                                 * Deferred tax assets                                                         Items categorised under accounting liabilities subject to stress must exclude the following items from the AASB 17 balance sheet:
                                                 * Derivatives (assets)
                                                 * Investments in related entities (associates, joint ventures, subsidiaries)       * Insurance contract liabilities; and
                                                 * Other assets subject to Asset Risk Charge                                        * Reinsurance contract liabilities.

                                            Accounting liabilities subject to stress:
                                                 * Deferred tax liabilities
                                                 * Derivatives (liabilities)
                                                 * Other liabilities subject to Asset Risk Charge

                                            GPS 340 insurance liabilities subject to stress:
                                                 * GPS 340 net outstanding claims liabilities
                                                 * GPS 340 net premium liabilities

                                            Capital regulatory receivable adjustments subject to stress:
                                                 * Premiums receivable
                                                 * Non-reinsurance recoveries receivable
                                                 * Other accounts receivable on insurance contracts issued

                                            Capital regulatory payable adjustments subject to stress:
                                                 * Claims payable
                                                 * Amounts payable on reinsurance contracts held
                                                 * Other accounts payable on insurance contracts issued

                                            GPS 340 reinsurance assets subject to default stress:
                                                 * Reinsurance recoverables on outstanding claims
                                                 * Amounts receivable on reinsurance contracts held
                                                 * Expected reinsurance recoveries
                                                 * Other reinsurance assets

                                            Off balance sheet exposures subject to stress:
                                                 * Off-balance sheet exposures