CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 87 of 2023
Liability Roll Forward 2 — ReconciliatioLiability Roll Forward 2 — Reconciliation of the measurement components of insurance contract balances
Start here
Get a plain-English read of Liability Roll Forward 2 — Reconciliatio
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 87 of 2023.
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.