LRF_112_1: Determination of Capital Base (GF)

Australian Business Number	Institution Name
	Life companies, including friendly societies
Reporting Period	Scale Factor
Quarterly / Annual	Thousands
Reporting Consolidation
General fund

General fund capital base

1. LRF 300.2: Net assets as per Life Insurance Act	BSAO22217

2. Less: Regulatory adjustments to net assets	CS22801

2.1. Holdings of life company's own Tier 1 Capital instruments	CS22802
2.2. Excess of deferred tax assets over deferred tax liabilities	CS22803
2.3. Fair value gains and losses from changes in own creditworthiness	CS22804
2.4. Goodwill and other intangible assets	CS22805
2.5. Surplus in defined benefit superannuation fund	CS22806
2.6. Deficit in defined benefit superannuation fund	CS22807
2.7. Regulatory capital requirement of investments in subsidiary, JV and associate	CS22808
2.8. Assets under a fixed or floating charge	CS22809
2.9. Fair value adjustments	CS22810
2.10. Seed capital receivable from approved benefit fund	CS22811
2.11. Other net asset adjustments	CS22812

3. Other adjustments to net assets as approved by APRA	CS22813

4. Capital base	CS22814