Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p22
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 74067–77116

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.
 Item 2.4  Report the transitional Tier 2 Capital amount.

3.     Capital base
 Item 3  Capital base is a derived item and is calculated as the sum of:
              * item 1; and
              * item 2.

4.     Capital ratios
 Item 4.1  Report the prescribed capital amount.

 Item 4.2  Report the net assets (less equity components classified as Additional Tier 1 Capital) amount.

 Item 4.3  Common Equity Tier 1 Capital ratio is a derived item and is calculated as:
                * item 1.1
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.4  Tier 1 Capital ratio is a derived item and is calculated as:
                * item 1
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.5  Prescribed capital amount coverage is a derived item and is calculated as:
                * item 3
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.6  Net assets ratio is a derived item and is calculated as:
                * item 4.2 multiplied by 1.2
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.7  Net assets plus Additional Tier 1 Capital ratio is a derived item and is calculated as the sum of
                * item 1.2; and
                * item 4.2 multiplied by 1.2
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.
 Item 4.8  Prescribed capital amount coverage (net assets) is a derived item and is calculated as the sum of:
                * item 1.2;
                * item 2; and
                * item 4.2 multiplied by 1.2
           divided by:
                * item 4.1.
           This ratio is expressed as a percentage.

Specific Instructions

Table 2: Movement In Retained Earnings

Reporting basis

Report information for the Level 2 insurance group.

Units of measurement

Report the values in this table in whole Australian dollars (no decimal place).

Column 1   Report the value for each of the items listed below.

Movement in retained earnings

 Item 1.1  Report the retained earnings at the beginning of the reporting period.

 Item 1.2  Report the profit (loss) from continuing and discontinued operations attributable to owners of the parent amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.3  Report the adjustments to retained earnings due to changes in accounting policies / standards amount.
           Any adjustment that increases retained earnings is to be reported as a positive amount.
 Item 1.4  Report the reduction in retained earnings on share buy back amount.
           Any reduction