Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p20
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 75169–78322

or losses recognised on balance sheet amount.

 Item 1.1.5.2    Report the reserves from equity-settled share-based payments amount.
                 Only the reserves relating to the issue of new shares should be reported.
 Item 1.1.5.3    Report the foreign currency translation reserve amount.

 Item 1.1.5.4    Report the general reserve amount.

 Item 1.1.5.5    Report the cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital amount.

 Item 1.1.5.6    Report the other gains and losses in accumulated comprehensive income and other disclosed reserves amount.

 Item 1.1.6      Net surplus / (deficit) relating to insurance liabilities is a derived item and is calculated as the sum of:
                      * item 1.1.6.1;
                      * item 1.1.6.2; and
                      * item 1.1.6.3
                 less:
                      * item 1.1.6.4.
 Item 1.1.6.1    Report the OCL surplus / (deficit) amount.

 Item 1.1.6.2    Report the PL surplus / (deficit) amount.

 Item 1.1.6.3    Report the cost of reinsurance for future business not yet written amount.

 Item 1.1.6.4    Report the tax effect of net OCL and PL surplus / (deficit) amount.
                 Report any surpluses as a positive figure and any deficits as a negative figure. Do not deduct the tax effect if a deferred tax asset has been recognised in relation to the net surplus / (deficit).
 Item 1.1.7      Regulatory adjustments to Common Equity Tier 1 capital for accounts receivables is a derived item and is calculated as the sum of:
                      * item 1.1.7.1;
                      * item 1.1.7.2;
                      * item 1.1.7.3; and
                      * item 1.1.7.4
                 less:
                      * item 1.1.7.5.
 Item 1.1.7.1    Report the premiums receivable amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.7.1.1  Report the premiums receivable expected to be received in 6 months or less amount.

 Item 1.1.7.1.2  Report the premiums receivable expected to be received in more than 6 months amount.

 Item 1.1.7.1.3  Report the premiums receivable on unclosed business amount.

 Item 1.1.7.2    Report the amounts receivable on reinsurance contracts held amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.7.3    Report the non-reinsurance recoveries receivable amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.7.4    Report the other accounts receivable on insurance contracts issued amount.
                 This item is to be reported as a positive number and is an addition to Common Equity Tier 1 Capital.
 Item 1.1.7.5    Report the reversal of tax impact of receivables amount.
                 This item is to be reported as a positive number and is a deduction to Common Equity Tier 1 Capital.
 Item 1.1.8      Regulatory adjustments to Common Equity Tier 1 Capital for accounts payables is a