Document ID: chunk:federal_register_of_legislation:F2023L00644:body:0:p17
Version: federal_register_of_legislation:F2023L00644
Segment Type: other
Provision Reference: 
Character Range: 58597–61503

liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards. This item is a deduction to net assets.
Item 1.5.6   Report other intangible assets.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.5.7   Report surplus in defined benefit superannuation fund.
             Report the surplus (if any) as a positive value. This item is a deduction to net assets.
             Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, report this as zero.
Item 1.5.8   Report deficit in defined benefit superannuation fund.
             This item only needs to be reported where the deficit is not already reflected in the net assets of the fund or Common Equity Tier 1 Capital.
             Report the deficit (if any) as a positive value. This item is a deduction to net assets.
Item 1.5.9   Report reinsurance assets not subjected to an executed and legally binding contract.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.5.10  Report regulatory capital requirement of investments in subsidiaries, JVs and associates.
             The value of the deduction is the lesser of the private health insurer's share of the regulatory capital requirements and the value of the investment that is recorded on the private health insurer's balance sheet after adjustment 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.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.5.11  Report assets under a fixed or floating charge.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.5.12  Report fair value adjustments.
             Where the asset fair value is less than the reported value in the balance sheet, report a positive value. Otherwise, report this as a negative value. This item is a deduction to net assets.
Item 1.5.13  Report adjustments to net assets of the fund due to shortfall in Tier 2 Capital.
             Report any shortfall in Tier 2 Capital as a positive value. This item is a deduction to net assets.
Item 1.5.14  Report other net asset adjustments.
             This item is to be reported as a positive value and is a deduction to net assets.
Item 1.6     Report other adjustments to net assets as approved by APRA.
             Report adjustments that would result in an increase to the net assets of the fund as a positive value.
Item 1.7     Report transitional adjustments to net assets of the fund.
             Report the increase to net assets