Document ID: chunk:federal_register_of_legislation:F2023L00641:body:0:p27
Version: federal_register_of_legislation:F2023L00641
Segment Type: other
Provision Reference: 
Character Range: 95162–98275

the investment subject to this deduction is a non-operating holding company, a look-through approach must be applied.
 Item 1.8.11   Report the assets under a fixed or floating charge inside Australia amount.

 Item 1.8.12   Report the fair value adjustments inside Australia amount.

 Item 1.8.13   Report the other adjustments to net assets in Australia amount.

 Item 1.9      Report the adjustments and exclusions to adjusted net assets in Australia amount.
               Report adjustments that would result in an increase to adjusted net assets in Australia as a positive value.
 Item 1.10     Adjusted net assets in Australia is a derived item and is calculated as the sum of:
                    * item 1.7; and
                    * item 1.9
               less:
                    * item 1.8.

   2.        Capital ratios

 Item 2.1   Report the prescribed capital amount.

 Item 2.2   Net assets (less equity components classified as Additional Tier 1 Capital) is a derived item and is calculated as:
                 * item 1.1
            less:
                 * item 1.2.
 Item 2.3   Prescribed capital amount coverage is a derived item and is calculated as:
                 * item 1.10
            divided by:
               * item 2.1.
            This ratio is expressed as a percentage.
 Item 2.4   Prescribed capital amount coverage (net assets) is a derived item and is calculated as:
                 * item 2.2 multiplied by 1.2
            divided by:
                 * item 2.1.
            This ratio is expressed as a percentage.

Table 3: Movement In Retained Earnings For Non-Category C Insurers

Reporting basis

Report information for the reporting insurer. 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.

Movement in retained earnings for non-Category C insurers

 Item 1.1  Report retained earnings at the beginning of the reporting period.

 Item 1.2  Report the profit (loss) after income tax attributable to members of the company amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.3  Report the adjustments to retained earnings due to changes in accounting policies / standards amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.4  Report the reduction in retained earnings on share buy back amount.
           Report any reduction to retained earnings due to a buy back as a negative amount.
 Item 1.5  Report the amounts transferred to / from reserves amount.
           Report amounts transferred to retained earnings as a positive amount.
 Item 1.6  Report the dividends declared or paid amount.
           Report dividends declared or paid as a negative amount.
 Item 1.7  Report the other retained earnings movements amount.
           Report this as a positive value where it would result in an increase to retained earnings.
 Item 1.8  Retained earnings