Document ID: chunk:federal_register_of_legislation:F2023L00702:reg:3
Version: federal_register_of_legislation:F2023L00702
Segment Type: reg
Provision Reference: reg 3
Character Range: 45675–48929

3  Items Subject to Asset Risk Charge Type  AASB balance sheet-related - Assets supporting investment-linked liabilities:              Report the items subject to Asset Risk Charge type.

                                                 * Assets supporting investment-linked liabilities

                                            AASB balance sheet-related - Assets not supporting investment-linked liabilities:

                                                 * Cash
                                                 * Investment property
                                                 * Listed equities
                                                 * Unlisted equities
                                                 * Non-indexed interest-bearing securities
                                                 * Indexed interest-bearing securities
                                                 * Loans
                                                 * Other investment assets (exclude derivative financial instruments)
                                                 * Current tax assets
                                                 * Deferred tax assets
                                                 * Derivative financial instruments (assets)
                                                 * Premiums receivable
                                                 * Reinsurance recoveries receivable
                                                 * Other accounts receivable
                                                 * Other non-investment assets

                                            Other asset items related to Asset Risk Charge:

                                                 * Adjusted policy liabilities ceded (reinsurance assets)
                                                 * Assets deducted from capital base
                                                 * Assets subject to Asset Concentration Risk Charge

                                            AASB balance sheet-related – Liabilities excluding adjusted policy liabilities:

                                                 * Current tax liabilities
                                                 * Deferred tax liabilities
                                                 * Derivative financial instruments (liabilities)
                                                 * Subordinated debt
                                                 * Claims payable
                                                 * Reinsurance premiums payable
                                                 * Other accounts payable
                                                 * Other liabilities

                                            LPS 112 adjusted policy liabilities:

                                                 * Adjusted policy liabilities (net of reinsurance) - exclude discretionary component
                                                 * Discretionary component of adjusted policy liabilities (net of reinsurance)

                                            Tier 2 capital and seed capital:

                                                 * Tier 2 Capital
                                                 * Seed capital