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Financial Sector (Collection of Data) (reporting standard) determination No. 124 of 2023
Liability Roll Forward 2 — ReconciliatioLiability Roll Forward 2 — Reconciliation of the measurement components of insurance contract balances
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Liability Roll Forward 2 – Reconciliation of the measurement components of insurance contract balances
For contracts not measured under the PAA, report the items in the table based on AASB 17.101 requirements.
Report zero values for line items if they are not applicable.
| Column 1 | Report estimates of the present value of the future cash flows for the current reporting period.Report this item in accordance with AASB 17.101 (a) Disclosure. |
|---|---|
| Column 2 | Report the risk adjustment for non-financial risk for the current reporting period.Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (b) Disclosure. |
| Column 3 | Report the contractual service margin (CSM) for the current reporting period.Report this item in accordance with AASB 17 Appendix A and AASB 17.101 (c) Disclosure. |
| Column 4 | Column 4 total current reporting period is a derived column and is calculated as the sum of columns 1-3. |