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Financial Sector (Collection of Data) (reporting standard) determination No. 102 of 2023
1. Net assets1. Net assets
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1. Net assets
| Item 1.1 | Report net assets of the fund. |
|---|---|
| Item 1.2 | Net surplus / (deficit) relating to insurance liabilities is a derived item and is calculated as the sum of:item 1.2.1; anditem 1.2.2less:item 1.2.3. |
| Item 1.2.1 | Report insurance liabilities surplus / (deficit).Report any surpluses as a positive value and any deficits as a negative value. |
| Item 1.2.2 | Report the cost of reinsurance for future business not yet written amount. |
| Item 1.2.3 | Report tax effect of insurance liabilities surplus / (deficit).Report any surpluses as a positive value and any deficits as a negative value. Do not deduct the tax effect if a deferred tax asset has been recognised in relation to the net surplus / (deficit). |
| Item 1.3 | Regulatory adjustments to net assets for accounts receivables is a derived item and is calculated as the sum of:item 1.3.1;item 1.3.2;item 1.3.3; anditem 1.3.4less:item 1.3.5. |
| Item 1.3.1 | Report premiums receivable.This item is to be reported as a positive value and is an addition to net assets. |
| Item 1.3.2 | Report amounts receivable on reinsurance contracts held amount.This item is to be reported as a positive value and is an addition to net assets. |
| Item 1.3.3 | Report non-reinsurance recoveries receivable.This item is to be reported as a positive value and is an addition to net assets. |
| Item 1.3.4 | Report other accounts receivable on insurance contracts issued.This item is to be reported as a positive value and is an addition to net assets. |
| Item 1.3.5 | Report reversal of tax impact of receivables.This item is to be reported as a positive value and is a deduction to net assets. |
| Item 1.4 | Regulatory adjustments to net assets for accounts payables is a derived item and is calculated as the sum of:item 1.4.1;item 1.4.2; anditem 1.4.3less:item 1.4.4. |
| Item 1.4.1 | Report claims payable.This item is to be reported as a positive value and is a deduction to net assets. |
| Item 1.4.2 | Report amounts payable on reinsurance contracts held.This item is to be reported as a positive value and is a deduction to net assets. |