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Financial Sector (Collection of Data) (reporting standard) determination No. 113 of 2023
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| Combined Stress Scenario Adjustment | This Combined Stress Scenario tests whether the tax benefits recognised in determining the Insurance Risk Charge and the Asset Risk Charge can be offset against deferred tax liabilities. It also tests whether any future management actions allowed for in the calculation of the Insurance Risk Charge and the Asset Risk Charge would be achievable. This item also recognises any second order interactions between the asset and insurance risk stresses.This adjustment must be determined in accordance with Prudential Standard LPS 110 Capital Adequacy (LPS 110). |
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