PET - Plain English Taxonomy

LRF_112_2: Determination of Capital Base (Entity)
Australian Business Number Institution Name
  Life companies, including friendly societies
Reporting Period Scale Factor  
Quarterly / Annual Thousands
Reporting Consolidation
Licensed insurer
Life company capital base
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. Less: Regulatory adjustments to Common Equity Tier 1 Capital
 
1.1.5.1. Holdings of own Common Equity Tier 1 Capital instruments
1.1.5.2. Excess of deferred tax assets over deferred tax liabilities
1.1.5.3. Fair value gains and losses from changes in own creditworthiness
1.1.5.4. Goodwill and other intangible assets
1.1.5.5. Surplus in defined benefit superannuation fund
1.1.5.6. Deficit in defined benefit superannuation fund
1.1.5.7. Reinsurance assets not subjected to an executed and legally binding contract
1.1.5.8. Regulatory capital requirement of investments in subsidiary, JV and associate
1.1.5.9. Assets under a fixed or floating charge
1.1.5.10. Liability adjustments
1.1.5.11. Fair value adjustments
1.1.5.12. Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital
1.1.5.13. Other Common Equity Tier 1 Capital adjustments
 
1.1.6. 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 Eligible Tier 2 Capital instruments
2.3. Adjustments and exclusions to Tier 2 Capital
2.4. Transitional Tier 2 Capital
 
3. Capital base