PET - Plain English Taxonomy

GRF_112_0: Determination of Capital Base
Australian Business Number Institution Name
   
Reporting Period Scale Factor   Reporting Consolidation
Quarterly / Annual Thousands Licensed Insurer
Section 1: Capital base composition
1. Tier 1 Capital  
1.1. Common Equity Tier 1 Capital
1.1.1. Paid-up ordinary shares
1.1.2. Retained earnings
1.1.3. Undistributed current year earnings
1.1.4. Accumulated other comprehensive income and other disclosed reserves
Of which:  
1.1.4.1. Unrealised gains or losses recognised on balance sheet
1.1.4.2. Reserves from equity-settled share-based payments
1.1.4.3. Cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital
1.1.4.4. Foreign currency translation reserve
1.1.4.5. General reserve
1.1.4.6. Other gains and losses in accumulated comprehensive income and other disclosed reserves
1.1.5. Net surplus / (deficit) relating to insurance liabilities
1.1.5.1. OCL surplus / (deficit) per GRF 115.0
1.1.5.2. PL surplus / (deficit) per GRF 115.1
1.1.5.3. Less: Tax effect of net OCL and PL surplus / (deficit)
1.1.6. Less: Regulatory adjustments to Common Equity Tier 1 Capital
1.1.6.1. Holdings of own Common Equity Tier 1 Capital instruments
1.1.6.2. Cash flow hedge reserves relating to hedging of items not recorded at fair value
1.1.6.3. Excess of deferred tax assets over deferred tax liabilities
1.1.6.4. Fair value gains and losses from changes in own credit worthiness
1.1.6.5. Goodwill
1.1.6.6. Other intangible assets
1.1.6.7. Surplus in defined benefit superannuation fund
1.1.6.8. Deficit in defined benefit superannuation fund
1.1.6.9. Reinsurance assets related to reinsurance contracts that do not meet the reinsurance documentation test
1.1.6.10. Reinsurance assets receivable under reinsurance contracts that do not meet governing law requirements
1.1.6.11. Regulatory capital requirement of investments in subsidiaries, JVs and associates
1.1.6.12. Assets under a fixed or floating charge
1.1.6.13. Fair value adjustments
1.1.6.14. Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital
1.1.6.15. Other Common Equity Tier 1 Capital adjustments
1.1.7. Adjustments and exclusions to Common Equity Tier 1 Capital
 
1.2. Additional Tier 1 Capital
1.2.1. Additional Tier 1 Capital instruments
1.2.2. Less: Holdings of own Additional Tier 1 Capital instruments
1.2.3. Less: Adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital
1.2.4. Adjustments and exclusions to Additional Tier 1 Capital
1.2.5. Transitional Additional Tier 1 Capital
 
1.3. Tier 1 Capital
 
2. Tier 2 Capital
2.1. Eligible Tier 2 Capital instruments
2.2. Less: Holdings of own Tier 2 Capital instruments
2.3. Adjustments and exclusions to Tier 2 Capital
2.4. Transitional Tier 2 Capital
 
3. Capital base