Document ID: chunk:federal_register_of_legislation:F2023L00644:body:0:p19
Version: federal_register_of_legislation:F2023L00644
Segment Type: other
Provision Reference: 
Character Range: 64012–67300

Base (Private health insurer)

Reporting basis
Report information for the private health insurer's capital base.

Units of measurement
Report the values in this table in whole Australian dollars (no decimal place).
Column 1   Report the value for each of the items listed below.

1. Tier 1 Capital
Item 1          Tier 1 Capital is a derived item and is calculated as the sum of:
                       * item 1.1; and
                       * item 1.2.

Item 1.1       Common Equity Tier 1 Capital is a derived item and is calculated as the sum of:
                      * item 1.1.1;
                      * item 1.1.2;
                      * item 1.1.3;
                      * item 1.1.4;
                      * item 1.1.5;
                      * item 1.1.6;
                      * item 1.1.7;
                      * item 1.1.10; and
                      * item 1.1.11;

               less:
                      * item 1.1.8; and
                      * item 1.1.9.

Item 1.1.1     Report paid-up ordinary shares.
Item 1.1.2     Report mutual equity interests.
Item 1.1.3     Report retained earnings.
Item 1.1.4     Report undistributed current year earnings.
Item 1.1.5     Accumulated other comprehensive income and other disclosed reserves is a derived item and is calculated as the sum of items 1.1.5.1 to 1.1.5.6 inclusive.
Item 1.1.5.1   Report unrealised gains or losses recognised on balance sheet.
Item 1.1.5.2   Report reserves from equity-settled share-based payments.
Item 1.1.5.3   Report the foreign currency translation reserve.
Item 1.1.5.4   Report the general reserve.
Item 1.1.5.5   Report cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital.
Item 1.1.5.6   Report other gains and losses in accumulated comprehensive income and other disclosed reserves.
Item 1.1.6     Report net surplus / (deficit) relating to insurance liabilities.
Item 1.1.7     Report regulatory adjustments to Common Equity Tier 1 Capital for accounts receivables.
Item 1.1.8     Report regulatory adjustments to Common Equity Tier 1 Capital for accounts payables.
Item 1.1.9     Regulatory adjustments to Common Equity Tier 1 Capital is a derived item and is calculated as the sum of items 1.1.9.1 to 1.1.9.14 inclusive.
Item 1.1.9.1   Report holdings of own Common Equity Tier 1 Capital instruments.
Item 1.1.9.2   Report cash flow hedge reserves relating to hedging of items not recorded at fair value.
Item 1.1.9.3   Report excess of deferred tax assets over deferred tax liabilities.
               Where the deferred tax liabilities exceed the deferred tax assets, report this value as zero.
Item 1.1.9.4   Report fair value gains and losses from changes in own creditworthiness.
               Report this value as a positive value where there are unrealised gains or a negative value for unrealised losses.
Item 1.1.9.5   Report goodwill.
               Values reported in this item must be net of any associated deferred tax liability that would be extinguished if the assets involved become impaired or derecognised under Australian Accounting Standards.
Item 1.1.9.6   Report other intangible assets.
Item 1.1.9.7   Report surplus in defined benefit superannuation fund.
               Report the surplus (if any) as