Document ID: chunk:federal_register_of_legislation:F2023L00301:body:0:p11
Version: federal_register_of_legislation:F2023L00301
Segment Type: other
Provision Reference: 
Character Range: 29861–33016

reported in Item 1.9 as well as their corresponding amounts.

     1.10.           Total investment income

This is automatically calculated as the sum of Items 1.1, 1.2, 1.3, 1.4, 1.5, 1.6, 1.7, 1.8 and 1.9.

      1.10.1.         which is attributable to shareholders' funds

Report the value of total investment income that is attributable to the investment of shareholders' funds (i.e. funds that are not policyholders').

      1.10.2.         which is attributable to policyholders' funds

Report the value of total investment income that is attributable to the investment of policyholders' funds.

     2.1.               Total realised gains / losses

This is the value of realised gains and losses on assets which do not constitute investment assets as reported under Item 1.

      2.1.1.             Insurance portfolios

This is the value of realised gains / losses on the disposal of insurance portfolios during the relevant period.

      2.1.2.             Investments in controlled entities

This is the value of realised gains / losses on the disposal (partial and full disposal) of the investment in controlled entities, as determined in accordance with Australian Accounting Standard AASB 127 Separate Financial Statements (AASB 127).

      2.1.3.             Investments in associates / joint ventures

This is the value of realised gains / losses on the disposal (partial and full disposal) of the investment in associates or joint ventures. Associate is to be interpreted as defined in Australian Accounting Standard AASB 128 Investments in Associates and Joint Ventures (AASB 128) and joint venture is to be interpreted as defined in Australian Accounting Standard AASB 11 Joint Arrangements (AASB 11).

      2.1.4.             Other assets

This is a balancing item and is the value of realised gains / losses in assets not otherwise specifically reported under Item 2.1 or Item 1.

It is automatically calculated as Item 2.1 less the sum of Items 2.1.1 to 2.1.3.

     2.2.               Total foreign exchange gains / losses (realised and unrealised)

This is the value of realised and unrealised foreign exchange gains and losses on assets which do not constitute investment assets as reported under Item 1.

      2.2.1.             Borrowings

Report the realised and unrealised foreign exchange gains / losses relating to the translation / conversion into AUD of the value of borrowings that are denominated in a currency other than the AUD.

           2.2.1.1.           Underlying exposure

    This is the value of foreign exchange gains / losses relating to borrowings which have been hedged.

           2.2.1.2.           Derivatives (hedging borrowing exposure)

    This is the value of realised and unrealised foreign exchange gains / losses relating to derivatives over hedged borrowings.

      2.2.2.             Claims liability

Report the realised and unrealised foreign exchange gains / losses relating to the translation / conversion into AUD of the value of outstanding claims liabilities that are to be paid / settled in a currency other than the AUD.

           2.2.2.1.