Division Units of measurement - Financial Sector (Collection of Data) (reporting standard) determination No. 64 of 2023 - Units of measurement

Units of measurementUnits of measurement

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Units of measurement

Report the values in this table in whole Australian dollars (no decimal place).

Column 1	Report the value for each of the items listed below.

Tier 1 Capital

Item 1	Tier 1 Capital is a derived item and is calculated as the sum of:item 1.1; anditem 1.2.
Item 1.1	Common Equity Tier 1 Capital is a derived item and is calculated as the sum of:item 1.1.1;item 1.1.2;item 1.1.3;item 1.1.4;item 1.1.5;item 1.1.6;item 1.1.7;item 1.1.8; anditem 1.1.11less:item 1.1.9; anditem 1.1.10
Item 1.1.1	Report the paid-up ordinary shares amount.
Item 1.1.2	Report the mutual equity interests amount.
Item 1.1.3	Report the retained earnings amount.
Item 1.1.4	Report the undistributed current year earnings amount.
Item 1.1.5	Accumulated other comprehensive income and other disclosed reserves is a derived item and is calculated as the sum of:item 1.1.5.1;item 1.1.5.2;item 1.1.5.3;item 1.1.5.4;item 1.1.5.5; anditem 1.1.5.6.
Item 1.1.5.1	Report the unrealised gains or losses recognised on balance sheet amount.
Item 1.1.5.2	Report the reserves from equity-settled share-based payments amount.Only the reserves relating to the issue of new shares should be reported.
Item 1.1.5.3	Report the foreign currency translation reserve amount.
Item 1.1.5.4	Report the general reserve amount.
Item 1.1.5.5	Report the cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital amount.
Item 1.1.5.6	Report the other gains and losses in accumulated comprehensive income and other disclosed reserves amount.
Item 1.1.6	Report minority interests.
Item 1.1.7	Net surplus / (deficit) relating to insurance liabilities is a derived item and is calculated as the sum of:item 1.1.7.1;item 1.1.7.2; anditem 1.1.7.3;less:item 1.1.7.4.

Item 2	Tier 2 Capital is a derived item and is calculated as the sum of:item 2.1;item 2.3; anditem 2.4less:item 2.2.
Item 2.1	Report the eligible Tier 2 Capital instruments amount.It should be reported net of any amortisation required under GPS 112.
Item 2.2	Report the holdings of own Tier 2 Capital instruments amount.This item is to be reported as a positive amount where the Level 2 insurance group has holdings of its own issued Tier 2 instruments and is a deduction to Tier 2 Capital
Item 2.3	Report the adjustments and exclusions to Tier 2 Capital amount.Report adjustments that would increase the amount of Tier 2 Capital recognised as a positive value.
Item 2.4	Report the transitional Tier 2 Capital amount.

Item 4.1	Report the prescribed capital amount.
Item 4.2	Report the net assets (less equity components classified as Additional Tier 1 Capital) amount.
Item 4.3	Common Equity Tier 1 Capital ratio is a derived item and is calculated as:item 1.1divided by:item 4.1.This ratio is expressed as a percentage.
Item 4.4	Tier 1 Capital ratio is a derived item and is calculated as:item 1divided by:item 4.1.This ratio is expressed as a percentage.
Item 4.5	Prescribed capital amount coverage is a derived item and is calculated as:item 3divided by:item 4.1.This ratio is expressed as a percentage.
Item 4.6	Net assets ratio is a derived item and is calculated as:item 4.2 multiplied by 1.2divided by:item 4.1.This ratio is expressed as a percentage.
Item 4.7	Net assets plus Additional Tier 1 Capital ratio is a derived item and is calculated as the sum ofitem 1.2; anditem 4.2 multiplied by 1.2divided by:item 4.1.This ratio is expressed as a percentage.
Item 4.8	Prescribed capital amount coverage (net assets) is a derived item and is calculated as the sum of:item 1.2;item 2; anditem 4.2 multiplied by 1.2divided by:item 4.1.This ratio is expressed as a percentage.