Document ID: chunk:federal_register_of_legislation:F2023L00706:body:0:p20
Version: federal_register_of_legislation:F2023L00706
Segment Type: other
Provision Reference: 
Character Range: 68294–71526

1.1.10.1   Report the holdings of own Common Equity Tier 1 Capital instruments amount.

 Item 1.1.10.2   Report the cash flow hedge reserves relating to hedging of items not recorded at fair value amount.

 Item 1.1.10.3   Report the excess of deferred tax assets over deferred tax liabilities amount.
                 Where the deferred tax liabilities exceed the deferred tax assets, this value should be reported as zero. Note that the netting of deferred tax assets and deferred tax liabilities must only be applied where the reporting Level 2 insurance group has a legally enforceable right to set-off deferred tax assets against deferred tax liabilities.
 Item 1.1.10.4   Report the fair value gains and losses from changes in own creditworthiness amount.
                 This amount is to be reported as a positive value where there are unrealised gains or a negative value for unrealised losses.
 Item 1.1.10.5   Report the goodwill amount.
                 Amounts reported in this item must be net of any associated deferred tax liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards.
 Item 1.1.10.6   Report the other intangible assets amount.

 Item 1.1.10.7   Report the surplus in defined benefit superannuation fund amount.
                 Any excluded surplus must reverse any associated deferred tax liability from Common Equity Tier 1 Capital. Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, this value should be reported as zero.
 Item 1.1.10.8   Report the deficit in defined benefit superannuation fund amount.
                 This item only needs to be reported where the deficit is not already reflected in Common Equity Tier 1 Capital.
                 Report the deficit (if any) as a positive number.
 Item 1.1.10.9   Report the reinsurance assets related to reinsurance contracts that do not meet the reinsurance documentation test amount.

 Item 1.1.10.10  Report the reinsurance assets receivable under reinsurance contracts that do not meet governing law requirements amount.

 Item 1.1.10.11  Report the regulatory capital requirement of investments in subsidiaries, JVs and associates amount.
                 The amount of the deduction is the lesser of the reporting Level 2 insurance group's share of the regulatory capital requirements and the value of the investment that is recorded on the reporting Level 2 insurance group'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.
 Item 1.1.10.12  Report the investment in non-consolidated subsidiaries or controlled entities amount.

 Item 1.1.10.13  Report the undercapitalisation of non-controlled subsidiaries amount.

 Item 1.1.10.14  Report the assets under a fixed or floating charge amount.

 Item 1.1.10.15  Report the fair value adjustments amount.
                 This deduction can be a negative amount (that is, an addition to Common Equity Tier