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Financial Sector (Collection of Data) (reporting standard) determination No. 110 of 2023
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 110 of 2023.
| Item 8 | Report changes in estimates that adjust the CSM.Report this item in accordance with AASB 17 Appendix A and AASB 17.104 (a) (i) Disclosure. |
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| Item 9 | Report changes in estimates that do not adjust the CSM, i.e. losses on groups of onerous contracts and reversals of such losses.Report this item in accordance with AASB 17 Appendix A and AASB 17.104 (a) (ii) Disclosure. |
| Item 10 | Report contracts initially recognised in the period.Report this item in accordance with AASB 17.104 (a) (iii) Disclosure. |
| Item 11 | Item 11, total changes that relate to future services, is a derived item and is calculated as the sum of items 8 to 10 inclusive. |