Document ID: chunk:federal_register_of_legislation:F2023L00622:body:0:p18
Version: federal_register_of_legislation:F2023L00622
Segment Type: other
Provision Reference: 
Character Range: 58979–62074

Item 1.1.6.8   Report regulatory capital requirement of investments in subsidiaries, JVs and associates.

               The amount of deduction  the lesser of the fund's or life company's share of regulatory capital requirement and the value of the investment that is recorded on the fund's balance sheet after adjusting for any intangibles reported in goodwill and other intangible assets.

               If the investment subject to this deduction is a non-operating holding company, a look-through approach must be applied.

Item 1.1.6.9   Report assets under a fixed or floating charge.

Item 1.1.6.10  Report liability adjustments.

Item 1.1.6.11  Report fair value adjustments.

               Where the asset fair value is less than the reported value in the balance sheet of the fund or life company, report a positive value. Otherwise, report this as a negative value.

Item 1.1.6.12  Report adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital.

               Report this as a positive number where it would result in a reduction to Common Equity Tier 1 Capital.

Item 1.1.6.13  Report other Common Equity Tier 1 Capital adjustments.

               Report this as a positive number where it would result in a reduction to Common Equity Tier 1 Capital.

Item 1.1.7     Report adjustments and exclusions to Common Equity Tier 1 Capital.

               Report this as a positive number where it would result in an increase to Common Equity Tier 1 Capital.

Item 1.2       Additional Tier 1 Capital is a derived item and is calculated as the larger of zero and 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 Additional Tier 1 Capital instruments.

Item 1.2.2     Report holdings of own Additional Tier 1 Capital instruments.

               Report this as a positive number where it would result in a reduction to Additional Tier 1 Capital.

Item 1.2.3     Report adjustments to Additional Tier 1 capital due to shortfall in Tier 2 Capital.

               Report this as a positive number where it would result in a reduction to Additional Tier 1 Capital.

Item 1.2.4     Report adjustments and exclusions to Additional Tier 1 Capital .

               Report this as a positive number where it would result in an increase to Additional Tier 1 Capital.

Item 1.2.5     Report transitional Additional Tier 1 Capital.

Item 1.2.6     Report excess mutual equity interests.

2. Tier 2 Capital

Item 2    Report 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 eligible Tier 2 Capital instruments.

          Report this net of any amortisation required under LPS 112.

Item 2.2  Report holdings of own Tier 2 Capital instruments.

          Report this as a