Document ID: chunk:federal_register_of_legislation:F2023L00705:body:0:p7
Version: federal_register_of_legislation:F2023L00705
Segment Type: other
Provision Reference: 
Character Range: 16733–19578

cash flows.

         Report this item in accordance with AASB 17 Appendix A, AASB 17.105A and AASB 17.105B Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.
Item 10  Report reversal of impairment of assets for insurance acquisition cash flows

         Report this item in accordance with AASB 17 Appendix A, AASB 17.105A and AASB 17.105B Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.
Item 11  Item 11 insurance service expenses is a derived item and is calculated as the sum of items 5 to 10 inclusive.

Item 12: Investment components and premium refunds
Item 12  Report investment components and premium refunds

         Report this item in accordance with AASB 17 Appendix A and AASB 17.103 (c) Disclosure.

         Premium refunds may also be netted against the premiums received as disclosed under AASB 17.105 (a) (i).

Item 13: Insurance service result
Item 13  Item 13 insurance service result is a derived item and is calculated as the sum of item 4, item 11 and item 12.

Item 14: Finance expenses from insurance contracts issued
Item 14  Report finance expenses from insurance contracts issued.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (c) Disclosure.

Item 15: Effect of movements in exchange rates
Item 15  Report effect of movements in exchange rates.

         Report this item in accordance with AASB 17.105 (d) Disclosure.

Item 16: Total amounts recognised in the statement of profit or loss and OCI
Item 16  Item 16 total amounts recognised in the statement of profit or loss and OCI is a derived item and is calculated as the sum of items 13 to 15 inclusive.

Cash flows
Report items 17-20 based on AASB 17.98 and 17.105 (a) requirements.

Items 17-20: Cash flows
Item 17  Report premiums received.

         Report this item in accordance with AASB 17.105 (a) (i) Disclosure.
Item 18  Report claims and other expenses paid, including investment components.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105 (a) (iii) Disclosure.
Item 19  Report insurance acquisition cash flows

         Report this item in accordance with AASB 17 Appendix A, AASB 17.105 (a) (ii) Disclosure and AASB 17.105A Disclosure.
Item 20  Item 20 cash flows is a derived item and is calculated as the sum of items 17 to 19 inclusive.

Items 21-24: Other movements in the net balance
Item 21  Report allocation from assets for insurance acquisition cash flows to groups of insurance contracts.

         Report this item in accordance with AASB 17 Appendix A and AASB 17.105A Disclosure.

         Based on the insurer's interpretation of AASB 17.105A, this item may not apply.
Item 22  Report other movements in the net balance that are related to