Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p22
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 80881–84081

liability from Common Equity Tier 1 Capital. Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, this value should be reported as zero.
 Item 1.1.9.8    Report the deficit in defined benefit superannuation fund amount.
                 This item only needs to be reported where the deficit is not already reflected in Common Equity Tier 1 Capital.
                 Report the deficit (if any) as a positive number.
 Item 1.1.9.9    Report the reinsurance assets related to reinsurance contracts that do not meet the reinsurance documentation test amount.

 Item 1.1.9.10   Report the reinsurance assets receivable under reinsurance contracts that do not meet governing law requirements amount.

 Item 1.1.9.11   Report the regulatory capital requirement of investments in subsidiaries, JVs and associates amount.
                 The amount of the deduction is the lesser of the reporting insurer's share of the regulatory capital requirements and the value of the investment that is recorded on the reporting insurer's balance sheet after adjustment for any intangibles reported in:

                      * Goodwill; and
                      * Other intangible assets.

                 If the investment subject to this deduction is a non-operating holding company, a look-through approach must be applied.
 Item 1.1.9.12   Report the assets under a fixed or floating charge amount.

 Item 1.1.9.13   Report the fair value adjustments amount.
                 This deduction can be a negative amount (that is, an addition to Common Equity Tier 1 Capital) if fair value exceeds reported value.
                 Where the asset fair value is less than the reported value in the balance sheet, report a positive value. Otherwise, report this as a negative value.
 Item 1.1.9.14   Report the adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital amount.
                 Report any shortfall in Additional Tier 1 Capital as a positive value.
 Item 1.1.9.15   Report the other Common Equity Tier 1 Capital adjustments amount.

 Item 1.1.10     Report the adjustments and exclusions to Common Equity Tier 1 Capital amount.
                 Report adjustments that would result in an increase to Common Equity Tier 1 Capital as a positive value.
 Item 1.2        Additional Tier 1 Capital is a derived item and is calculated as the sum of:
                      * item 1.2.1;
                      * item 1.2.4;
                      * item 1.2.5; and
                      * item 1.2.6
                 less:
                      * item 1.2.2; and
                      * item 1.2.3.
 Item 1.2.1      Report the Additional Tier 1 Capital instruments amount.

 Item 1.2.2      Report the holdings of own Additional Tier 1 Capital instruments amount.
                 This amount is to be reported as a positive value where it would result in a reduction to Additional Tier 1 capital.
 Item 1.2.3      Report the adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital amount.
                 This amount is to be reported as a positive value where it would result in a reduction