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Financial Sector (Collection of Data) (reporting standard) determination No. 86 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. 86 of 2023.
| Item 8 | Report contracts initially recognised in the period.Report this item in accordance with AASB 17.104 (a) (iii) Disclosure. |
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| Item 9 | Report changes in recoveries of losses on onerous underlying contracts that adjust the CSM.Report this item in accordance with AASB 17 Appendix A, AASB 17.105 (d) and AASB 17.66 (ba)–(bb) Disclosure. |
| Item 10 | 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. |
| Item 11 | Report changes in estimates that relate to losses and reversals of losses on onerous underlying contracts that do not adjust the CSM.Report this item in accordance with AASB 17.104 (a) (ii). |
| Item 12 | Item 12, changes that relate to future services, is a derived item and is calculated as the sum of items 8 to 11 inclusive. |