Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p28
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 98001–100592

paid amount.
           Report dividends declared or paid as a negative amount.
 Item 1.7  Report the other retained earnings movements amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.8  Retained earnings at the end of the reporting period is a derived item calculated as the sum of:
                * item 1.1;
                * item 1.2;
                * item 1.3;
                * item 1.4;
                * item 1.5;
                * item 1.6; and
                * item 1.7.

Table 4: Movement In Retained Earnings For Category C Insurers

Reporting basis

Report information for the reporting insurer. This table applies to Category C insurers only.

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 for Category C insurers

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

 Item 1.2  Report the profit (loss) after income tax attributable to members of the company amount.

 Item 1.3  Report the adjustments to retained earnings due to changes in accounting policies / standards amount.
           Report any adjustment that increases retained earnings as a positive amount.
 Item 1.4  Report the amounts transferred to / from reserves amount.
           Report amounts transferred to retained earnings as a positive amount.
 Item 1.5  Report the aggregate of amounts transferred from parent entity amount.
           Report amounts transferred from the parent entity as a positive amount. This item refers only to funds that are capital contributions from the parent entity and are not required to be repaid.
 Item 1.6  Report the aggregate of amounts transferred to parent entity amount.
           Report amounts transferred to the parent entity as a negative amount.
 Item 1.7  Report the head office transfers declared or paid amount.
           Report head office transfers declared or paid as a negative amount.
 Item 1.8  Report the other retained earnings movements amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.9  Retained earnings at the end of the reporting period is a derived item and is calculated as the sum of:
                * item 1.1;
                * item 1.2;
                * item 1.3;
                * item 1.4;
                * item 1.5;
                * item 1.6;
                * item 1.7; and
                * item 1.8.