Document ID: chunk:federal_register_of_legislation:F2023L00724:body:0:p7
Version: federal_register_of_legislation:F2023L00724
Segment Type: other
Provision Reference: 
Character Range: 18715–22511

of AASB 17 SRP transferred from the MF to all BFs.
Retained profits transfers from total SF (AASB 17 SRPN) / total SF (AASB 17 SRPP) / total BF to SHF / MF   For a life insurer, this is the amount of retained profits transferred to the SHF from:

                                                                                                               * AASB 17 SRPN across all SFs; and
                                                                                                               * AASB 17 SRPP across all SFs.

                                                                                                           For a friendly society, this item is the amount of AASB 17 SRP transferred from all BFs to the MF.

S

Share capital balance at the beginning of the period          This is the opening balance of share capital at beginning of the reporting period.

Share capital balance at the end of the period                This is the closing balance of share capital at end of the reporting period.

                                                              For a statutory fund / benefit fund, this is calculated as the sum of:

                                                                  * share capital balance at beginning of period;
                                                                  * share capital transfers from SHF / MF to SF / BF;
                                                                  * share capital transfers from SF / BF to SHF / MF; and
                                                                  * other share capital movements.

                                                              For a life insurer, this is calculated as the sum of:

                                                                  * share capital balance at beginning of period;
                                                                  * share capital transfers from SHF / MF to total SF / total BF;
                                                                  * share capital transfers from total SF / total BF to SHF / MF;
                                                                  * shares issued;
                                                                  * share capital reductions; and
                                                                  * other share capital movements.

Share capital reductions                                      This is reductions in share capital undertaken by a life company (for example, via share buyback or redemption).

Share capital transfers from SF / BF to SHF / MF              For a life insurer, this is the amount of share capital transferred from the SF to the SHF.

                                                              For a friendly society, this item is the amount of share capital transferred from the BF to the MF.

Share capital transfers from SHF / MF to SF / BF              For a life insurer, this is the amount of share capital transferred from the SHF to the SF.

                                                              For a friendly society, this is the amount of share capital transferred from the MF to the BF.

Share capital transfers from SHF / MF to total SF / total BF  For a life insurer, this is the amount of share capital transferred from the SHF to all SFs.

                                                              For a friendly society, this is the amount of share capital transferred from the MF to all BFs.
Share capital transfers from total SF / total BF to SHF / MF  For a life insurer, this is the amount of share capital transferred from all SFs to the SHF.

                                                              For a friendly society, this item is the amount of share