Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p6
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 14047–17180

investment balances that are not reported elsewhere in this Reporting Standard.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.2    Report derivative financial instruments.

              Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 5.1.3    Report securities purchased under agreements to resell.

              Report this item in accordance with AASB 101.55 Common practice, AASB 9.3.2.15, AASB 9.3.2.23 (a), AASB 9.B3.2.16 (a)–(c), AASB 7.14, AASB 7.15 and AASB 7.42D (a)–(c) Disclosure.
Item 5.1.4    Report equities/unit trusts.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5    Item 5.1.5, total debt instruments held - non-indexed IBS and indexed IBS, is a derived item calculated as the sum of item 5.1.5.1 and item 5.1.5.2.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.1  Report non-indexed interest-bearing securities (IBS).

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.2  Report indexed IBS.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.6    Report other financial assets – other.

              Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.2      Item 5.2, other non-financial assets, is a derived item calculated as the sum of item 5.2.1 and item 5.2.2.

              Report this item in accordance with AASB 101.55 Common practice.
Item 5.2.1    Report net defined benefit asset.

              Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 5.2.2    Report other non-financial assets – other.

              Report this item in accordance with AASB 101.55 Common practice.

6.                  Total non-current assets and disposal groups classified as held for sale

Item 6  Report total non-current assets and disposal groups classified as held for sale.

        Report this item in accordance with AASB 101.54 (j) Disclosure, AASB 5 Appendix A and AASB 5.6.

7.                  Insurance contract assets

Item 7    Item 7, insurance contract assets, is a derived item calculated as the sum of items 7.1 to 7.4 inclusive.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) AASB 17.100 Disclosure and AASB 101.54 (da).
Item 7.1  Report assets for incurred claims (being the asset equivalent of the liabilities for incurred claims) that are presented as insurance contract assets. Do not include amounts reported at 7.3 or 7.4 at this item.

          Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.2  Report assets for remaining coverage (being the asset equivalent of the liabilities for remaining coverage) that are presented as insurance contract assets. Do not include amounts reported at 7.3 or 7.4 at this item.

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