Section 24 - Financial Sector (Collection of Data) (reporting standard) determination No. 121 of 2023 - Specific instructions

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Specific instructions Specific instructions

These instructions assist completion of the Reporting Standard LRS 300.0 Statement of Financial Position (Individual statutory fund, Licensed insurer and statutory fund eliminations). The report collects information relating to the licensed insurer’s statement of financial position.

Tables described in this reporting standard list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

In completing the reporting standards, unless otherwise stated specifically, reporting life companies are to follow the basis consistent with the relevant Australian Accounting Standards. In particular, appropriate consideration must be given to the interpretation, the basis for measurement, and the netting between revenues/expenses items and financial assets/liabilities.

Each item reported under this Reporting Standard aligns with the Accounting Standards made by the Australian Accounting Standards Board (AASB). The applicable AASB references are specified with each item. AASB reference provides a written description of the accounting meaning of an IFRS Taxonomy element.

Each IFRS taxonomy element contains at least one cross-reference to an AASB Standard (that incorporates IFRS 17 Standards as issued and amended by the International Accounting Standards Board (IASB)) and has a reference type that can be used to identify the source of that element. The IFRS Taxonomy uses the following element reference types:

(b) example—an element of this type represents an example provided in an IFRS/AASB Standard or its accompanying materials; and

(c) common practice—an element of this type reflects common reporting practice within IFRS/AASB financial statements they not specifically mentioned in IFRS/AASB Standards or their accompanying materials, but are consistent with IFRS/AASB Standards. They have been found to be frequently disclosed across a range of companies and accounting jurisdictions.

Any assets recognised for insurance acquisition cash flows paid under AASB 17.28B (pre-coverage or relating to renewals) are included as part of the carrying amount of the related portfolios of insurance contracts issued (in accordance with AASB 17.79). Similarly, any assets or liabilities for cash flows related to portfolios of reinsurance contracts held are reported in accordance with AASB 17.79.

For APRA reporting, life insurers must also meet the relevant policy liability valuation requirements outlined in the Prudential Standard LPS 340 Valuation of Policy Liabilities (LPS 340).

Information in this Reporting Standard is to be completed by life insurers including friendly societies (together referred to as life companies) for each reporting period on statutory fund (approved benefit fund for a friendly society), licensed insurer (LI) and statutory fund eliminations bases.

Statutory fund (Table 1): Column 1	Report the total amount for Australian business for the individual statutory fund.
Statutory fund (Table 1):Column 2	Report the total amount for overseas business for the individual statutory fund.
Statutory fund (Table 1):Column 3	Column 3 ‘Total business’ is a derived column and is calculated as the sum of column 1 and column 2.
LI (Table 2):Column 1	Report the total amounts for Australian business before statutory fund eliminations representing the sum of individual statutory funds in positive values.
LI (Table 2):Column 2	Report the total amounts for overseas business before statutory fund eliminations representing the sum of individual statutory funds in positive values.
LI (Table 2):Column 3	Column 3 ‘Total business before statutory fund eliminations’ is a derived column and is calculated as the sum of columns 1 and 2.
LI (Table 2):Column 4	Report the total amounts for Australian business statutory fund eliminations in negative values.
LI (Table 2):Column 5	Report the total amounts for overseas business statutory fund eliminations in negative values.
LI (Table 2):Column 6	Column 6 ‘Total business’ is a derived column and is calculated as the sum of columns 4 and 5.
LI (Table 2):Column 7	Column 7 ‘Australian business after statutory fund eliminations’ is a derived column and is calculated as the sum of columns 1 and 4.
LI (Table 2):Column 8	Column 8 ‘Overseas business after statutory fund eliminations’ is a derived column and is calculated as the sum of columns 2 and 5.
LI (Table 2):Column 9	Column 9 ‘Total business (after statutory fund eliminations)’ is a derived column and is calculated as the sum of columns 7 and 8.
LI (Table 2):Column 10	Report the amount for the general fund in positive values.
LI (Table 2):Column 11	Report the amount for general fund eliminations in negative values.
LI (Table 2):Column 12	Column 12 ‘Total entity’ is a derived column and is calculated as the sum of columns 9, 10 and 11.

Item 1	Item 1 total cash and cash equivalents, is a derived item calculated as the sum of item 1.1 and item 1.2.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.1	Report cash.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.
Item 1.2	Report cash equivalents.Report this item in accordance with AASB 101.54 (i) Disclosure and AASB 107.6.

Item 2	Item 2 total receivables, is a derived item calculated as the sum of items 2.1 to 2.3 inclusive.This item is based on AASB 101.54 (h) Disclosure and AASB 101.78 (b) Disclosure.
Item 2.1	Report accrued income receivable.Report this item in accordance with AASB 101.78 (b) Common practice.
Item 2.2	Report prepayments.Report this item in accordance with AASB 101.78 (b) Example.
Item 2.3	Report other receivables.Report this item in accordance with AASB 101.78 (b) Example. Lessors report finance lease receivables at this item.

Item 4	Item 4 total deferred tax assets, is a derived item calculated as the sum of item 4.1 and item 4.2.Report this item in accordance with AASB 101.54 (o) Disclosure, AASB 112.5, AASB 112.81 (g) (i) Disclosure and AASB 101.56 Disclosure.
Item 4.1	Report unused tax losses.Report this item in accordance with AASB 112.81 (g) Disclosure.Report this amount on an annual basis per that disclosed in the insurer’s yearly statutory accounts. For the quarterly returns (not the annual return), when the insurer does not have sufficient information to report a split, report this in item 4.2 Other deferred tax assets.
Item 4.2	Report other deferred tax assets.Report this item in accordance with AASB 112.5 and AASB 112.81 (g) Common practice.For the quarterly returns (not the annual return), when the insurer does not have sufficient information to report total deferred tax assets split between items 4.1 and 4.2, report total deferred tax assets here.

Item 5	Item 5 other assets, is a derived item calculated as the sum of item 5.1 and item 5.2.Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.1	Item 5.1 other financial assets, is a derived item and is calculated as the sum of items 5.1.1 to 5.1.6 inclusive.Report this item in accordance with AASB 132.11 and AASB 101.54 (d) Disclosure.
Item 5.1.1	Report investments.Report investment balances that are not reported elsewhere in this Reporting Standard.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.2	Report derivative financial instruments. Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 5.1.3	Report securities purchased under agreement to resell.Report this item in accordance with AASB 101.55 Common practice, AASB 9.3.2.15, AASB 9.3.2.23 (a), AASB 9.B3.2.16 (a)–(c), AASB 7.14, AASB 7.15 and AASB 7.42D (a)–(c) Disclosure.
Item 5.1.4	Report equities/unit trusts.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5	Item 5.1.5 is total debt instruments held - non-indexed IBS and indexed IBS a derived item and is calculated as the sum of item 5.1.5.1 and item 5.1.5.2.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.1	Report non-indexed interest-bearing securities (IBS).Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.5.2	Report indexed IBS.Report this item in accordance with AASB 101.55 Common practice.
Item 5.1.6	Report other financial assets – other.Report this item in accordance with AASB 101.54 (d) Disclosure.
Item 5.2	Item 5.2 is other non-financial assets, a derived item calculated as the sum of item 5.2.1 and item 5.2.2.Report this item in accordance with AASB 101.55 Common practice.
Item 5.2.1	Report net defined benefit asset.Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 5.2.2	Report other non-financial assets – other.Report this item in accordance with AASB 101.55 Common practice.

Item 7	Item 7 insurance contract assets, is a derived item calculated as the sum of item 7.1 and item 7.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 7.1	Report assets for incurred claims (being the asset equivalent of the liabilities for incurred claims) that are presented as insurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 7.2	Report assets for remaining coverage (being the asset equivalent of the liabilities for remaining coverage) that are presented as insurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (a) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.

Item 8	Item 8 reinsurance contract assets, is a derived item calculated as the sum of item 8.1 and item 8.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c), AASB 17.100 Disclosure and AASB 101.54 (da).
Item 8.1	Report assets for incurred claims that are presented as reinsurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (da) Disclosure.
Item 8.2	Report assets for remaining coverage that are presented as reinsurance contract assets.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (c) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (da) Disclosure.

Item 9	Item 9 total investments accounted for using the equity method, is a derived item calculated as the sum of item 9.1 and item 9.2.Report this item in accordance with AASB 128.3, AASB 12.B16 Disclosure, AASB 101.54 (e) Disclosure and AASB 8.24 (a) Disclosure.
Item 9.1	Report investments in associates accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.
Item 9.2	Report investments in joint ventures accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.

Item 10	Item 10 investments in subsidiaries, joint ventures and associates not accounted for using the equity method, is a derived item calculated as the sum of items 10.1 to 10.3 inclusive.Report this item in accordance with AASB 127.10 Disclosure, AASB 10 Appendix A and AASB 128.3.
Item 10.1	Report investments in subsidiaries not accounted for using the equity method.Report this item in accordance with AASB 10 Appendix A and AASB 127.10 Disclosure.
Item 10.2	Report investments in associates not accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19.
Item 10.3	Report investments in joint ventures not accounted for using the equity method.Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19.

Item 11	Item 11 property, plant and equipment net of depreciation / impairment is a derived item calculated as item 11.1 less item 11.2.Report this item in accordance with AASB 116.6, AASB 116.73 (e) Disclosure and AASB 101.54 (a) Disclosure.
Item 11.1	Report property, plant and equipment – gross carrying amount.Report this item in accordance with AASB 116.6 and AASB 116.73 (d) Disclosure.
Item 11.2	Report property, plant and equipment – accumulated depreciation.Report this item in accordance with AASB 116.75 (b) Disclosure and AASB 116.73 (d) Common practice.

Item 14	Item 14 is total intangible assets and goodwill, a derived item calculated as the sum of item 14.1 and item 14.2 less item 14.3.Report this item in accordance with AASB 3 Appendix A, AASB 138.8 and AASB 138.118 Common practice.
Item 14.1	Report goodwill.Report this item in accordance with AASB 3 Appendix A, AASB 136.135 (a) Disclosure, AASB 136.134 (a) Disclosure, AASB 3.B67 (d) Disclosure and AASB 101.54 (c) Disclosure.
Item 14.2	Item 14.2 is intangible assets other than goodwill, a derived item calculated as the sum of item 14.2.1 and item 14.2.2.Report this item in accordance with AASB 138.8, AASB 101.54 (c) Disclosure and AASB 138.118 (e) Disclosure.
Item 14.2.1	Report intangible assets with a finite life.Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.2.2	Report intangible assets with an indefinite life.Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.3	Report total accumulated amortisation and impairment of intangible assets and goodwill.Report this item in accordance with AASB 138.8, AASB 138.118 (c) Disclosure and AASB 3 Appendix A.

Item 16	Item 16 total payables, is a derived item calculated as the sum of items 16.1 to 16.3 inclusive.Report this item in accordance with AASB 101.54 (k) Disclosure.
Item 16.1	Report accrued expenses.Report this item in accordance with AASB 101.55 Common practice.
Item 16.2	Report dividends payable.
Item 16.3	Report other payables.Report this item in accordance with AASB 101.55 Common practice.

Item 18	Item 18 insurance contract liabilities, is a derived item calculated as the sum of item 18.1 and item 18.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b), AASB 17.100 Disclosure and AASB 101.54 (ma).
Item 18.1	Report liabilities for incurred claims that are presented as insurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 18.2	Report liabilities for remaining coverage that are presented as insurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (b) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

Item 19	Item 19 is reinsurance contract liabilities, a derived item and is calculated as the sum of item 19.1 and item 19.2.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d), AASB 17.100 Disclosure and AASB 101.54 (ma).
Item 19.1	Report liabilities for incurred claims (being the liability equivalent of the assets for incurred claims) that are presented as reinsurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (c) Disclosure and AASB 101.54 (ma) Disclosure.
Item 19.2	Report liabilities for remaining coverage (being the liability equivalent of assets for remaining coverage) that are presented as reinsurance contract liabilities.Report this item in accordance with AASB 17 Appendix A, AASB 17.78 (d) Disclosure, AASB 17.100 (a)-(b) Disclosure and AASB 101.54 (ma) Disclosure.

Item 21	Item 21 other liabilities, is a derived item calculated as the sum of item 21.1 other financial liabilities and item 21.2 other non-financial liabilities.
Item 21.1	Item 21.1 other financial liabilities, is a derived item and is calculated as the sum of items 21.1.1 to 21.1.9 inclusive.Report this item in accordance with AASB 132.11 and AASB 101.54 (m) Disclosure.
Item 21.1.1	Report overdrafts.Report this item in accordance with AASB 107.45 Common practice
Item 21.1.2	Report securities issued (e.g. promissory notes/commercial paper).Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.3	Item 21.1.3 term loans, is a derived item. Report item 21.1.3 as the sum of item 21.1.3.1 and item 21.1.3.2.Report this item in accordance with AASB 101.112 (c) Common practice.
Item 21.1.3.1	Report term loans with a variable interest rate.Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.3.2	Report term loans with a fixed interest rate.Report this item in accordance with AASB 7.39 Common practice.
Item 21.1.4	Report total borrowings.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.5	Report securities sold under agreements to repurchase.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.6	Report derivative financial instruments.Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.
Item 21.1.7	Report loan capital.Report this item in accordance with AASB 101.55 Common practice.
Item 21.1.8	Report hybrid securities.Report this item in accordance with AASB 101.106 (d) Common practice.
Item 21.1.9	Report other financial liabilities - other.Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.
Item 21.2	Item 21.2 other non-financial liabilities is a derived item. Report item 21.2 as the sum of item 21.2.1 and item 21.2.2.
Item 21.2.1	Report net defined benefit liability.Report this item in accordance with AASB 119.8 and AASB 119.63.
Item 21.2.2	Report other non-financial liabilities – other.Report this item in accordance with AASB 101.55 Common practice.

Item 21

Item 21 other liabilities, is a derived item calculated as the sum of item 21.1 other financial liabilities and item 21.2 other non-financial liabilities.

Item 21.1

Item 21.1 other financial liabilities, is a derived item and is calculated as the sum of items 21.1.1 to 21.1.9 inclusive.Report this item in accordance with AASB 132.11 and AASB 101.54 (m) Disclosure.

Item 21.1.1

Report overdrafts.Report this item in accordance with AASB 107.45 Common practice

Item 21.1.2

Report securities issued (e.g. promissory notes/commercial paper).Report this item in accordance with AASB 101.55 Common practice.

Item 21.1.3

Item 21.1.3 term loans, is a derived item. Report item 21.1.3 as the sum of item 21.1.3.1 and item 21.1.3.2.Report this item in accordance with AASB 101.112 (c) Common practice.

Item 21.1.3.1

Report term loans with a variable interest rate.Report this item in accordance with AASB 7.39 Common practice.

Item 21.1.3.2

Report term loans with a fixed interest rate.Report this item in accordance with AASB 7.39 Common practice.

Item 21.1.4

Report total borrowings.Report this item in accordance with AASB 101.55 Common practice.

Item 21.1.5

Report securities sold under agreements to repurchase.Report this item in accordance with AASB 101.55 Common practice.

Item 21.1.6

Report derivative financial instruments.Report this item in accordance with AASB 101.55 Common practice and AASB 9 Appendix A.

Item 21.1.7

Report loan capital.Report this item in accordance with AASB 101.55 Common practice.

Item 21.1.8

Report hybrid securities.Report this item in accordance with AASB 101.106 (d) Common practice.

Item 21.1.9

Report other financial liabilities - other.Report this item in accordance with AASB 132.11 and AASB 101.55 Common practice.

Item 21.2

Item 21.2 other non-financial liabilities is a derived item. Report item 21.2 as the sum of item 21.2.1 and item 21.2.2.

Item 21.2.1

Report net defined benefit liability.Report this item in accordance with AASB 119.8 and AASB 119.63.

Item 21.2.2

Report other non-financial liabilities – other.Report this item in accordance with AASB 101.55 Common practice.

Item 24	Item 24, provisions, is a derived item and is calculated as the sum of items 24.1 to 24.3 inclusive.Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.
Item 24.1	Report provisions for restructuring costs.Report this item in accordance with AASB 137.10 and AASB 137.70 Example.
Item 24.2	Report provisions for employee entitlements.Report this item in accordance with AASB 137.10 and AASB 101.78 (d) Disclosure.
Item 24.3	Report any other provisions not reported in items 24.1 – 24.3 inclusive.Report this item in accordance with AASB 137.10, AASB 137.84 (a) Disclosure and AASB 101.78 (d) Disclosure.

Item 28	Item 28 is total equity, a derived item calculated as the sum of items 28.1 to 28.3 inclusive.Report this item in accordance with AASB 101.55 Disclosure and AASB 101.78 (e) Disclosure.
Item 28.1	Item 28.1 total issued capital is a derived item calculated as the sum of items 28.1.1 to 28.1.3.Report this item in accordance with AASB 101.78 (e) Example.
Item 28.1.1	Report ordinary shares.Report this item in accordance with AASB 133.5 and AASB 101.79 (a) Common practice.
Item 28.1.2	Report preference shares.Report this item in accordance with AASB 101.79 (a) Common practice.
Item 28.1.3	Report other issued capital.Report this item in accordance with AASB 101.79 (a) Disclosure.Report mutual equity interests at this item.
Item 28.2	Item 28.2 total reserves is a derived item calculated as the sum of items 28.2.1 to 28.2.10 inclusive.Report this item in accordance with AASB 101.78 (e) Example.
Item 28.2.1	Report general reserves.Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.2.2	Report capital profits reserves.Report this item in accordance with AASB 101.108 Common practice.
Item 28.2.3	Item 28.2.3 total asset revaluation reserves is a derived item calculated as the sum of item 28.2.3.1 and item 28.2.3.2.
Item 28.2.3.1	Report asset revaluation reserves for property, plant and equipment.Report this item in accordance with AASB 101.108, AASB 16.39 and AASB 116.77 (f) Disclosure.
Item 28.2.3.2	Report asset revaluation reserves for intangibles.Report this item in accordance with AASB 138.124 (b) Disclosure.
Item 28.2.4	Report foreign currency translation reserves.Report this item in accordance with AASB 101.78 (e) Common practice, AASB 101.108 and AASB 121.52 (b).
Item 28.2.5	Report cash flow hedge reserves.Report this item in accordance with AASB 101.78 (e) and AASB 9.6.5.11 Disclosure.
Item 28.2.6	Report share-based payment reserves.Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.7	Report financial assets at FVOCI.Report this item in accordance with AASB 101.78 (e) Common practice.
Item 28.2.8	Report cost of hedging reserves.Report this item in accordance with AASB 101.108 Example and AASB 9.6.5.16 Disclosure.
Item 28.2.9	Report insurance/reinsurance finance reserve.Insurance finance reserve represents the reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss. Reinsurance finance reserve represents the reserve of finance income (expenses) from reinsurance contracts held.Report the amount of insurance finance expense or income recognised in other comprehensive income where the entity chooses the accounting policy set out in AASB 17.88(b) or AASB 17.89(b).Report this item in accordance with AASB 101.54 (r) Disclosure, 101.78 (e) Disclosure and AASB 101.108 Example.
Item 28.2.10	Report other reserves.Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.
Item 28.3	Report retained earnings.Report this item in accordance with AASB 101.IG6 Example and AASB 101.78 (e) Example.

Item 28

Item 28 is total equity, a derived item calculated as the sum of items 28.1 to 28.3 inclusive.Report this item in accordance with AASB 101.55 Disclosure and AASB 101.78 (e) Disclosure.

Item 28.1

Item 28.1 total issued capital is a derived item calculated as the sum of items 28.1.1 to 28.1.3.Report this item in accordance with AASB 101.78 (e) Example.

Item 28.1.1

Report ordinary shares.Report this item in accordance with AASB 133.5 and AASB 101.79 (a) Common practice.

Item 28.1.2

Report preference shares.Report this item in accordance with AASB 101.79 (a) Common practice.

Item 28.1.3

Report other issued capital.Report this item in accordance with AASB 101.79 (a) Disclosure.Report mutual equity interests at this item.

Item 28.2

Item 28.2 total reserves is a derived item calculated as the sum of items 28.2.1 to 28.2.10 inclusive.Report this item in accordance with AASB 101.78 (e) Example.

Item 28.2.1

Report general reserves.Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.

Item 28.2.2

Report capital profits reserves.Report this item in accordance with AASB 101.108 Common practice.

Item 28.2.3

Item 28.2.3 total asset revaluation reserves is a derived item calculated as the sum of item 28.2.3.1 and item 28.2.3.2.

Item 28.2.3.1

Report asset revaluation reserves for property, plant and equipment.Report this item in accordance with AASB 101.108, AASB 16.39 and AASB 116.77 (f) Disclosure.

Item 28.2.3.2

Report asset revaluation reserves for intangibles.Report this item in accordance with AASB 138.124 (b) Disclosure.

Item 28.2.4

Report foreign currency translation reserves.Report this item in accordance with AASB 101.78 (e) Common practice, AASB 101.108 and AASB 121.52 (b).

Item 28.2.5

Report cash flow hedge reserves.Report this item in accordance with AASB 101.78 (e) and AASB 9.6.5.11 Disclosure.

Item 28.2.6

Report share-based payment reserves.Report this item in accordance with AASB 101.78 (e) Common practice.

Item 28.2.7

Report financial assets at FVOCI.Report this item in accordance with AASB 101.78 (e) Common practice.

Item 28.2.8

Report cost of hedging reserves.Report this item in accordance with AASB 101.108 Example and AASB 9.6.5.16 Disclosure.

Item 28.2.9

Report insurance/reinsurance finance reserve.Insurance finance reserve represents the reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss. Reinsurance finance reserve represents the reserve of finance income (expenses) from reinsurance contracts held.Report the amount of insurance finance expense or income recognised in other comprehensive income where the entity chooses the accounting policy set out in AASB 17.88(b) or AASB 17.89(b).Report this item in accordance with AASB 101.54 (r) Disclosure, 101.78 (e) Disclosure and AASB 101.108 Example.

Item 28.2.10

Report other reserves.Report this item in accordance with AASB 101.106 Disclosure and AASB 101.79 (b) Disclosure.

Item 28.3

Report retained earnings.Report this item in accordance with AASB 101.IG6 Example and AASB 101.78 (e) Example.