For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference 

Report the value, as at the reporting date, of the unexpired risk amount (if any) that arises from any deficiencies in the insurer's liability adequacy test, determined in accordance with Australian Accounting Standards and adopted in the insurer's statutory accounts.

If the present value of the expected future cash flows relating to future claims arising from the rights and obligations under current general insurance contracts, plus an additional risk margin to reflect the inherent uncertainty in the central estimate, exceed the unearned premium liability less related intangible assets and related deferred acquisition costs, then the unearned premium liability is deficient. The entire deficiency shall be recognised in the statement of comprehensive income. In recognising the deficiency in the statement of comprehensive income the insurer shall first write-down any related intangible assets and then the related deferred acquisition costs. If an additional liability is required this shall be recognised in the statement of financial position as an unexpired risk liability.