Document ID: chunk:federal_register_of_legislation:F2023L00715:body:0:p16
Version: federal_register_of_legislation:F2023L00715
Segment Type: other
Provision Reference: 
Character Range: 40229–43024

sum of items 4 to 6 inclusive.

Items 8-12: Changes that relate to future services
Item 8   Report contracts initially recognised in the period.

         Report this item in accordance with AASB 17.104 (a) (iii) Disclosure.
Item 9   Report changes in recoveries of losses on onerous underlying contracts that adjust the CSM.

         Report this item in accordance with AASB 17 Appendix A, AASB 17.105 (d) and AASB 17.66 (ba)–(bb) Disclosure.
Item 10  Report changes in estimates that adjust the CSM.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.104 (a) (i) Disclosure.
Item 11  Report changes in estimates that relate to losses and reversals of losses on onerous underlying contracts that do not adjust the CSM.

         Report this item in accordance with AASB 17.104 (a) (ii).
Item 12  Item 12, changes that relate to future services, is a derived item and is calculated as the sum of items 8 to 11 inclusive.

Item 13: Changes that relate to past services - changes to assets for incurred claims
Item 13  Report changes that relate to past services – changes to assets for incurred claims.

         Report this item in accordance with AASB 17.104 (c) Disclosure.

Item 14: Net income (expenses) from reinsurance contracts held
Item 14  Item 14, net income (expenses) from reinsurance contracts held, is a derived item and is calculated as the sum of item 7,  item 12 and item 13 inclusive.

Item 15: Effect of changes in non-performance risk of reinsurers
Item 15  Report effect of changes in non-performance risk of reinsurers.

         Report this item in accordance with AASB 17.105 (b) Disclosure.

Item 16: Finance income (expenses) from reinsurance contracts held
Item 16  Report finance income (expenses) from reinsurance contracts held.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (c) Disclosure.

Item 17: Effect of movements in exchange rates
Item 17  Report the effect of movements in exchange rates.

         Report this item in accordance with AASB 17.105 (d) Disclosure.

Item 18: Total amounts recognised in the statement of profit or loss and OCI
Item 18  Item, 18 total amounts recognised in the statement of profit or loss and OCI, is a derived item and is calculated as the sum of items 14 to 17 inclusive.

Cash flows

Report items 19-21 based on AASB 17.98 and 17.105 (a) requirements.

Item 19: Premiums paid
Item 19  Report premiums paid.

         Report this item in accordance with AASB 17.105 (a) (i)  Disclosure.

Item 20: Amounts received
Item 20  Report amounts received.

         Report this item in accordance with AASB 17.105 (a) (iii) Disclosure.

Item 21: Total cash flows
Item 21  Item 21, total cash flows, is a derived item and is calculated as the sum of