PET - Plain English Taxonomy

LRF_112_1: Determination of Capital Base (GF)
Australian Business Number Institution Name
  Life companies, including friendly societies
Reporting Period Scale Factor  
Quarterly / Annual Thousands
Reporting Consolidation
General fund
General fund capital base
1. LRF 300.2: Net assets as per Life Insurance Act
 
2. Less: Regulatory adjustments to net assets
 
2.1. Holdings of life company's own Tier 1 Capital instruments
2.2. Excess of deferred tax assets over deferred tax liabilities
2.3. Fair value gains and losses from changes in own creditworthiness
2.4. Goodwill and other intangible assets
2.5. Surplus in defined benefit superannuation fund
2.6. Deficit in defined benefit superannuation fund
2.7. Regulatory capital requirement of investments in subsidiary, JV and associate
2.8. Assets under a fixed or floating charge
2.9. Fair value adjustments
2.10. Seed capital receivable from approved benefit fund
2.11. Other net asset adjustments
 
3. Other adjustments to net assets as approved by APRA
 
4. Capital base