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Financial Sector (Collection of Data) (reporting standard) determination No. 110 of 2023
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General instructions
These instructions assist completion of the Reporting Standard HRS 320.0 Liability Roll Forwards, which collects information relating to reconciliations of insurance contract liabilities required by AASB 17 Insurance Contracts (AASB 17). These instructions also apply to roll forwards of assets for insurance acquisition cash flows and reinsurance contracts held.