LRF_112_2: Determination of Capital Base (Entity)

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

Life company capital base

1. Tier 1 Capital

1.1. Common Equity Tier 1 Capital	CS22815

1.1.1. Paid-up ordinary shares	CS22816
1.1.2. Retained earnings	CS22817
1.1.3. Undistributed current year earnings	CS22818
1.1.4. Accumulated other comprehensive income and other disclosed reserves	CS22819
of which:
1.1.4.1. Unrealised gains or losses recognised on balance sheet	CS22820
1.1.4.2. Reserves from equity-settled share-based payments	CS22821
1.1.4.3. Cumulative unrealised gains or losses on hedges offsetting gains or losses in Common Equity Tier 1 Capital	CS22822
1.1.4.4. Foreign currency translation reserve	CS22823
1.1.4.5. General reserve	CS23763
1.1.4.6. Other gains and losses in accumulated comprehensive income and other disclosed reserves	CS22824

1.1.5. Less: Regulatory adjustments to Common Equity Tier 1 Capital	CS22825

1.1.5.1. Holdings of own Common Equity Tier 1 Capital instruments	CS22826
1.1.5.2. Excess of deferred tax assets over deferred tax liabilities	CS22827
1.1.5.3. Fair value gains and losses from changes in own creditworthiness	CS22828
1.1.5.4. Goodwill and other intangible assets	CS22829
1.1.5.5. Surplus in defined benefit superannuation fund	CS22830
1.1.5.6. Deficit in defined benefit superannuation fund	CS22831
1.1.5.7. Reinsurance assets not subjected to an executed and legally binding contract	CS22832
1.1.5.8. Regulatory capital requirement of investments in subsidiary, JV and associate	CS22833
1.1.5.9. Assets under a fixed or floating charge	CS22834
1.1.5.10. Liability adjustments	CS22835
1.1.5.11. Fair value adjustments	CS22836
1.1.5.12. Adjustments to Common Equity Tier 1 Capital due to shortfall in Additional Tier 1 Capital	CS22837
1.1.5.13. Other Common Equity Tier 1 Capital adjustments	CS22838

1.1.6. Adjustments and exclusions to Common Equity Tier 1 Capital	CS22839

1.2. Additional Tier 1 Capital	CS22840

1.2.1. Additional Tier 1 Capital instruments	CS22841
1.2.2. Less: Holdings of own Additional Tier 1 Capital instruments	CS22842
1.2.3. Less: Adjustments to Additional Tier 1 Capital due to shortfall in Tier 2 Capital	CS22843
1.2.4. Adjustments and exclusions to Additional Tier 1 Capital	CS22844
1.2.5. Transitional Additional Tier 1 Capital	CS22845

1.3. Tier 1 Capital	CS22846

2. Tier 2 Capital	CS22847

2.1. Eligible Tier 2 Capital instruments	CS22848
2.2. Less: Holdings of own Eligible Tier 2 Capital instruments	CS22851
2.3. Adjustments and exclusions to Tier 2 Capital	CS22852
2.4. Transitional Tier 2 Capital	CS22853

3. Capital base	CS22854