Document ID: chunk:federal_register_of_legislation:F2016L01228:body:0:p8
Version: federal_register_of_legislation:F2016L01228
Segment Type: other
Provision Reference: 
Character Range: 19301–20429

amount if the investment is an insurer as defined under the Act; or
     * the equivalent amount to the prescribed capital amount if the investment is an entity carrying on insurance business in a foreign jurisdiction; or
     * a comparable regulatory capital requirement as agreed with APRA; or
     * no regulatory capital requirement.
    (12)     Regulatory capital requirement
This column reports, where applicable, the regulatory capital requirement of the joint venture or associate.
Where such capital requirements do not exist, this item should be reported as zero.
    (13)     Adjustment for regulatory capital requirements
This column reports the regulatory adjustment to Common Equity Tier 1 for investment in joint ventures and associates that are subject to regulatory capital requirements. As per Attachment B of GPS 112, this adjustment is determined as the lesser of the Level 2 insurance group's share of the regulatory capital requirements and the value of the investment that is recorded on the Level 2 insurance group's balance sheet after adjustment for any intangible component as reported in column 10.