Document ID: chunk:federal_register_of_legislation:F2023L00587:body:0:p8
Version: federal_register_of_legislation:F2023L00587
Segment Type: other
Provision Reference: 
Character Range: 19138–22297

yearly return (not the annual return), when the insurer does not have sufficient information to report a split, report this in item 4.2 Other deferred tax assets.
Item 4.2   Report other deferred tax assets.

           Report this item in accordance with AASB 112.5 and AASB 112.81 (g) Common practice.

           For the half yearly return (not the annual return), when the insurer does not have sufficient information to report total deferred tax assets split between items 4.1 and 4.2, report total deferred tax assets here.

5.                  Other assets
Item 5        Item 5 other assets, is a derived item, calculated as the sum of item 5.1 and item 5.2.

              Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.1      Item 5.1 other financial assets, is a derived item calculated as the sum of items 5.1.1 to 5.1.6 inclusive.

              Report this item in accordance with AASB 132.11 and AASB 101.54 (d) Disclosure.
Item 5.1.1    Report investments.

              Report investment balances that are not reported elsewhere in this Reporting Standard.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.2    Report derivative financial instruments.

              Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 5.1.3    Report securities purchased under agreement to resell.

              Report this item in accordance with AASB 101.55 Common practice, AASB 9.3.2.15, AASB 9.3.2.23 (a), AASB 9.B3.2.16 (a)–(c), AASB 7.14, AASB 7.15 and AASB 7.42D (a)–(c) Disclosure.
Item 5.1.4    Report equities/unit trusts.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5    Item 5.1.5 total debt instruments held - non-indexed IBS and indexed IBS, is a derived item calculated as the sum of item 5.1.5.1 and item 5.1.5.2.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.1  Report non-indexed interest-bearing securities (IBS).

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.2  Report indexed IBS.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.6    Report other financial assets – other.

              Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.2      Item 5.2 other non-financial assets, is a derived item calculated as the sum of item 5.2.1 and item 5.2.2.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.2.1    Report net defined benefit asset.

              Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 5.2.2    Report other non-financial assets – other.

              Report this item in accordance with AASB 101.55 Common practice.

6.                  Total non-current assets and disposal groups classified as held for sale
Item 6  Report total non-current assets and disposal groups classified as held for sale.

        Report this item in accordance with AASB 101.54 (j) Disclosure, AASB 5 Appendix A and AASB 5.6.

7.                  Insurance contract assets