Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p19
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 71683–75472

subsidiaries, JVs and associates inside Australia;
                                                                                              * assets under a fixed or floating charge inside Australia;
                                                                                              * fair value adjustments inside Australia; and
                                                                                              * other adjustments to net assets in Australia.

Transitional Additional Tier 1 Capital                                                    This is the value of capital instruments that have been temporarily recognised and approved as Additional Tier 1 Capital for transition purposes.

Transitional Tier 2 Capital                                                               This is the value of capital instruments that have been temporarily recognised and approved as Tier 2 Capital for transition purposes.

U

Undistributed current year earnings                     Undistributed current year earnings should be consistent with the profit / (loss) amounts reported in the income statement.

                                                        This item must account for (where applicable) negative goodwill, expected tax expenses, and dividends when declared in accordance with the Australian Accounting Standards. The declared dividends reported may be reduced by the expected proceeds, as agreed in writing by APRA, of a dividend reinvestment plan to the extent that dividends are used to purchase new ordinary shares issued by the reporting insurer.

Unrealised gains or losses recognised on balance sheet  This is the total value of unrealised gains or losses that have been recognised on the balance sheet.

Specific Instructions

Table 1: Determination Of Capital Base

Reporting basis

Report information for the licensed insurer's capital base as per the requirements of GPS 112. This table applies to non-Category C insurers only.

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 and
                      * item 1.1.10

                  less:

                      * item 1.1.8; and
                      * item 1.1.9.
 Item 1.1.1      Report the paid-up ordinary shares amount.

 Item 1.1.2      Report the mutual equity interests.

 Item 1.1.3      Report the retained earnings amount.

 Item 1.1.4      Report the undistributed current year earnings amount.

 Item 1.1.5      Accumulated other comprehensive income and other disclosed reserves is a derived item and is calculated as the sum of:
                      * item 1.1.5.1;
                      * item 1.1.5.2;
                      * item 1.1.5.3;
                      * item 1.1.5.4;
                      * item 1.1.5.5; and
                      * item 1.1.5.6.
 Item 1.1.5.1    Report the unrealised gains or losses recognised on balance sheet amount.

 Item 1.1.5.2    Report the reserves from equity-settled share-based payments amount.
                 Only the reserves relating to the issue of new shares should be reported.
 Item 1.1.5.3    Report the foreign currency translation reserve amount.

 Item