Document ID: chunk:federal_register_of_legislation:F2023L00577:body:0:p8
Version: federal_register_of_legislation:F2023L00577
Segment Type: other
Provision Reference: 
Character Range: 19005–21903

for International business - South East Asia.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business - South East Asia', otherwise report nil amounts.
Column 6   Report the amount for International business - Asia Pacific.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business - Asia Pacific', otherwise report nil amounts.
Column 7   Report the amount for International business - USA.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business - USA', otherwise report nil amounts.
Column 8   Report the amount for International business - Americas.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business – Americas', otherwise report nil amounts.
Column 9   Report the amount for International business - UK/Europe.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business - UK/Europe', otherwise report nil amounts.
Column 10  Report the amount for International business - Other.

           Items 34 to 37 inclusive; items 39 to 44 inclusive; and items 47 to 48: If information is available without undue cost or effort to the reporting insurer, report the amount for 'International business – Other', otherwise report nil amounts.

 1.               Insurance revenue
Item 1      Item 1 total insurance revenue is a derived item and is calculated as the sum of item 1.1 and item 1.2.

            Report this item in accordance with AASB 101.82 (a) (ii) Disclosure, AASB 17.80 (a) and AASB 17.83.
Item 1.1    Column 1:

            Item 1.1 insurance revenue direct business is a derived item and is calculated as the sum of column 2 to column 10.

            Columns 2-10:

            Report insurance revenue direct business.
Item 1.1.1  Report insurance revenue from direct business for contracts that existed at the transition date to which the entity has applied the modified retrospective approach.

            This item only needs to be reported in Column 1.
Item 1.1.2  Report insurance revenue from direct business for contracts that existed at the transition date to which the entity has applied the fair value approach.

            This item only needs to be reported in Column 1.
Item