Label: |
Surplus in any ADI-sponsored defined benefit superannuation plan |
Concept Guidance: |
This is the value, as at the relevant date, of the aggregate surpluses in employer-sponsored defined benefit superannuation plans, net of deferred tax liabilities (DTL). Report this item for superannuation funds as follows, where applicable: - At Level 1, in any of the reporting party's employer-sponsored defined benefit superannuation funds; or - At Level 2, in any of the reporting party's or other Level 2 group member's employer-sponsored defined benefit superannuation funds.Surpluses and deficits must not be netted across employer-sponsored defined benefit superannuation plans.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.
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