Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p5
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 11270–14353

a derived item calculated as the sum of item 1.1 and item 1.2.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.1  Report cash.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.2  Report cash equivalents.

          Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.

2.                  Total receivables

Item 2    Item 2, total receivables, is a derived item calculated as the sum of items 2.1 to 2.3 inclusive.

          Report this item in accordance with AASB 101.54 (h) Disclosure and AASB 101.78 (b) Disclosure.
Item 2.1  Report accrued income receivable.

          Report this item in accordance with AASB 101.78 (b) Common practice.
Item 2.2  Report prepayments.

          Report this item in accordance with AASB 101.78 (b) Example.
Item 2.3  Report other receivables.

          Report this item in accordance with AASB 101.78 (b) Example. Lessors report finance lease receivables at this item.

3.                  Current tax assets

Item 3   Report current tax assets.

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

4.                  Total deferred tax assets

Item 4     Item 4, total deferred tax assets, is a derived item calculated as the sum of item 4.1 and item 4.2.

           Report this item in accordance with AASB 101.54 (o) Disclosure, AASB 112.5, AASB 112.81 (g) (i) Disclosure and AASB 101.56 Disclosure.
Item 4.1   Report unused tax losses.

           Report this item in accordance with AASB 112.81 (g) Disclosure.

           Report this amount on an annual basis per that disclosed in the insurer's yearly statutory accounts. For quarterly returns (not the annual return), when the insurer does not have sufficient information to report a split, report this in item 4.2 Other deferred tax assets.
Item 4.2   Report other deferred tax assets.

           Report this item in accordance with AASB 112.5 and AASB 112.81 (g) Common practice.

           For quarterly returns (not the annual return), when the insurer does not have sufficient information to report total deferred tax assets split between items 4.1 and 4.2, report total deferred tax assets here.

5.                  Other assets

Item 5        Item 5, other assets, is a derived item, calculated as the sum of item 5.1 and item 5.2.

              Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.1      Item 5.1, other financial assets, is a derived item calculated as the sum of items 5.1.1 to 5.1.6 inclusive.

              Report this item in accordance with AASB 132.11 and AASB 101.54 (d) Disclosure.
Item 5.1.1    Report investments.

              Report 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