Division Regulatory adjustments to the net assets - Health Insurance (prudential standard) determination No. 3 of 2024 - Regulatory adjustments to the net assets of a health benefits fund or general fund | Zoe
Regulatory adjustments to the net assets of a health benefits fund or general fund
The amount of net assets to be included in the capital base of a health benefits fund or general fund of a private health insurer must be calculated after making deductions for all regulatory adjustments to Common Equity Tier 1 Capital required under this Attachment.
In determining the deduction for deferred tax assets net of deferred tax liabilities, a private health insurer may assume that tax benefits in one fund can be offset against deferred tax liabilities in another health benefits fund or the general fund, subject to the offset only being used once in the calculation of the capital base for the funds.