Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p10
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 25352–28677

Report liabilities for remaining coverage (being the liability equivalent of assets for remaining coverage) that are presented as reinsurance contract liabilities.

           Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

20.             Lease liabilities

Item 20  Report lease liabilities.

         Report this item in accordance with AASB 16.47 (b) Disclosure.

21.             Other liabilities

Item 21        Item 21, other liabilities, is a derived item calculated as the sum of item 21.1 and item 21.2.
Item 21.1      Item 21.1 other financial liabilities, is a derived item calculated as the sum of items 21.1.1 to 21.1.9 inclusive.

               Report this item in accordance with AASB 132.11 and AASB 101.54 (m) Disclosure.
Item 21.1.1    Report overdrafts.

               Report this item in accordance with AASB 107.45 Common practice.
Item 21.1.2    Report securities issued (e.g. promissory notes/commercial paper).

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.3    Item 21.1.3, term loans, is a derived item. Report item 21.1.3 as the sum of item 21.1.3.1 and item 21.1.3.2.

               Report this item in accordance with AASB 101.112 (c) Common practice.
Item 21.1.3.1  Report term loans with a variable interest rate.

               Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.3.2  Report term loans with a fixed interest rate.

               Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.4    Report total borrowings.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.5    Report securities sold under agreements to repurchase.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.6    Report derivative financial instruments.

               Report this item in accordance with AASB 101.55 Common practice, and AASB 9 Appendix A.
Item 21.1.7    Report loan capital.

               Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.8    Report hybrid securities.

               Report this item in accordance with AASB 101.106 (d) Common practice.
Item 21.1.9    Report other financial liabilities - other.

               Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.
Item 21.2      Item 21.2, other non-financial liabilities, is a derived item. Report item 21.2 as the sum of item 21.2.1 and item 21.2.2.
Item 21.2.1    Report net defined benefit liability.

               Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 21.2.2    Report other non-financial liabilities – other.

               Report this item in accordance with AASB 101.55 Common practice.

22.             Current tax liabilities

Item 22  Report current tax liabilities.

         Report this item in accordance with AASB 112.5 and AASB 101.54 (n) Disclosure.

23.             Deferred tax liabilities

Item 23  Report deferred tax liabilities.

         Report this item in accordance with AASB 112.5 and AASB 101.54 (o) Disclosure, AASB 112.81 (g) (i) Disclosure, and AASB 101.56 Disclosure.

24.             Provisions

Item 24