Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p6
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 15339–18942

Capital due to shortfall in Tier 2 capital.
Additional Tier 1 Capital instruments                                                      This is the value of capital instruments issued by the reporting insurer that meet the eligibility criteria for Additional Tier 1 Capital but not the criteria for the higher quality capital, i.e. Common Equity Tier 1 Capital.

Adjusted net assets in Australia                                                           This is the amount of net assets, deemed as being inside Australia, after the deductions for capital adequacy purposes determined in accordance with Prudential Standard GPS 120 Assets in Australia (GPS 120).

                                                                                           Adjusted net assets in Australia is calculated as the sum of:

                                                                                               * net assets in Australia (before deductions); and
                                                                                               * adjustments and exclusions to adjusted net assets in Australia

                                                                                           less:

                                                                                               * total deductions for assets specifically excluded from being considered inside Australia.

Adjustments and exclusions to Additional Tier 1 Capital                                    This is the amount of adjustments applied to Additional Tier 1 Capital that is specific to the application of the requirements in GPS 112.

Adjustments and exclusions to adjusted net assets in Australia                             This is the amount of regulatory adjustments applied to the adjusted net assets in Australia that are specific to the application of the requirements in GPS 120.

Adjustments and exclusions to Common Equity Tier 1 Capital                                 This is the amount of adjustments applied to the Common Equity Tier 1 Capital that are specific to the application of the requirements in GPS 112.

Adjustments and exclusions to Tier 2 Capital                                               This is the amount of adjustments applied to the Tier 2 Capital that are specific to the application of the requirements in GPS 112.

Adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital                This is the value of any deductions (refer to GPS 112) from Additional Tier 1 Capital due to a shortfall in Tier 2 Capital to absorb required deductions from this category of capital.

Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital  This is the value, as at the relevant date, of any deductions (refer to GPS 112) from Common Equity Tier 1 Capital due to a shortfall in Additional Tier 1 Capital to absorb required deductions from this category of capital.

Adjustments to retained earnings due to changes in accounting policies / standards         This is the value of aggregate adjustments to retained earnings due to changes in accounting policies or accounting treatment.

Aggregate of amounts transferred from parent entity                                        Report the value of funds received and allocated to retained earnings during the reporting period. This item refers only to funds that are capital contributions from the parent entity and are not required to be repaid.

Aggregate of amounts transferred to parent entity                                          Report the amount of dividends