Financial Position 3 Assets Average Balance Of Interest Earning Cash And Liquid Assets Amount The Average Balance Of Interest Earning Cash And Liquid Assets over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Derivatives Banking Book Hedging Amount The Average Balance Of Interest Earning Derivatives Banking Book Hedging over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Including Intragroup Total Amount The Average Balance Of Interest Earning Assets Including Intragroup over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Intragroup Eliminations Amount The Average Balance Of Interest Earning Intragroup Eliminations over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Investment Or Loans to Associates Or Joint Ventures Amount The Average Balance Of Interest Earning Investment Or Loans to Associates Or Joint Ventures over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Investment Or Loans To Controlled Entities Amount The Average Balance Of Interest Earning Investment Or Loans To Controlled Entities over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Investment Or Loans To Parent Entity Amount The Average Balance Of Interest Earning Investment Or Loans To Parent Entity over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Investment Securities Physical Amount The Average Balance Of Interest Earning Investment Securities Physical over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Net Amount The Average Balance Of Interest Earning Net over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Other Deposits Applicable Non Bank ADIs Only Amount The Average Balance Of Interest Earning Other Deposits Applicable Non Bank ADIs Only over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Other Interest Earning Assets Amount The Average Balance Of Interest Earning Other Interest Earning Assets over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Other Investments Amount The Average Balance Of Interest Earning Other Investments over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Total Amount The Average Balance Of All Interest Earning Assets Excluding Intragroup over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Trading Securities Total Amount The Average Balance Of Interest Earning Trading Securities Total over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Credit Cards Amount The Average Balance Of Interest Earning Loans And Advances Credit Cards over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Housing Loans Amount The Average Balance Of Interest Earning Loans And Advances Housing Loans over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Lease Financing Amount The Average Balance Of Interest Earning Loans And Advances Lease Financing over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Other Amount The Average Balance Of Interest Earning Loans And Advances Other over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Overdrafts Amount The Average Balance Of Interest Earning Loans And Advances Overdrafts over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Loans And Advances Term Loans Amount The Average Balance Of Interest Earning Loans And Advances Term Loans over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Insurance Current Deferred Acquisition Costs Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Insurance Current Prepaid Reinsurance Premiums Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Insurance Current Reinsurance And Recoveries Receivable Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Insurance Disclosure Of Deferred Acquisition Costs Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Insurance Excess Of Net Market Values In Subsidiaries Over Recognised Net Assets Of Subsidiary Amount Excess of net market values of the investment in life insurance subsidiaries over recognised net assets of subsidiary Assets Insurance Investments Relating To Life Insurance Business Amount Investments relating to life insurance business Assets Insurance Non Current Reinsurance And Recoveries Receivable Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Insurance Prospective Current Other Amount This is a balancing item within the list in which it is being used Assets Insurance Prospective Current Premiums Receivable Gross Amount Report the current premium receivables (eg from insurance brokers or other intermediaries) as at the reporting date, gross of any provisions. Assets Insurance Prospective Current Premiums Receivable Net Amount Report the current premium receivables (eg from insurance brokers or other intermediaries) as at the reporting date, net of any provisions. Assets Insurance Prospective Current Premiums Receivable Proportional Reinsurance Treaties Gross Amount Report the current premium receivables relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital (GPS 112) for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer up to the limit of the premium receivable deduction in this item. This item is gross of any provisions. Assets Insurance Prospective Current Premiums Receivable Proportional Reinsurance Treaties Net Amount Report the current premium receivables relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital (GPS 112) for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer up to the limit of the premium receivable deduction in this item. This item is net of any provisions. Assets Insurance Prospective Current Premiums Receivable Unclosed Business Gross Amount Include business written close to balance date where acceptance of risk is prior to balance date but there is insufficient information to accurately identify the business, gross of any provisions. Assets Insurance Prospective Current Premiums Receivable Unclosed Business Net Amount Include business written close to balance date where acceptance of risk is prior to balance date but there is insufficient information to accurately identify the business, net of any provisions. Assets Insurance Prospective Current Recoveries Receivable Other Than Reinsurance Gross Amount Claims recoveries may also consist of subrogation, salvage or other recoveries. Where such other current recoveries are expected to be made they are to be valued in accordance with GPS 310 and reported gross of provisions. Assets Insurance Prospective Current Recoveries Receivable Other Than Reinsurance Net Amount Claims recoveries may also consist of subrogation, salvage or other recoveries. Where such other current recoveries are expected to be made they are to be valued in accordance with GPS 310 and reported net of provisions. Assets Insurance Prospective Current Recoveries Receivable Other Than Reinsurance Related To Current Premiums Liabilities Amount Report the value of current recoveries receivable that relates to claims that have been recognised in the Premiums Liabilities. AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. Assets Insurance Prospective Current Recoveries Receivable Other Than Reinsurance Related To Outstanding Claims Provision Amount Report the value of current recoveries receivable that relates to claims that have been recognised in the Outstanding Claims Provision. Exclude recoveries that relate to claims that have been paid. AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. Assets Insurance Prospective Current Recoveries Receivable Reinsurance Net Amount Disclose the aggregate amount of current reinsurance recoverable on outstanding claims (net of provisions for doubtful debts). This value should include amounts recoverable on paid claims. Reinsurance recoverables on outstanding claims is the reinsured portion of the outstanding claims provision to be recovered from reinsurers on settling the outstanding claims provision. Accordingly estimation of reinsurance recoveries relating to the outstanding claims provision is to be estimated on a basis similar with the measurement of the claims liabilities to which it relates. The amount reported should also include the amounts due from reinsurers under reinsurance contracts that do not meet the reinsurance documentation test, specified in GPS 112. GPS 001: Reinsurance recoverables means any amounts due to an insurer from a reinsurer that arise from the recognition of Outstanding Claims Liabilities referred to in the capital standards and Prudential Standard GPS 310 Audit and Actuarial Reporting and Valuation. This is distinguished from expected reinsurance recoveries and forms part of reinsurance assets. Reinsurance assets refers to the aggregate of any amounts due to an insurer from a reinsurer and includes: (a) reinsurance recoverables; and (b) expected reinsurance recoveries. Assets Insurance Prospective Current Recoveries Receivable Reinsurance Related To Current Premiums Liabilities Amount AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. This item is to be reported for recoveries expected to be received within 12 months. GPS 001: Expected reinsurance recoveries means any amounts due to an insurer from a reinsurer that arise from the recognition of Premiums Liabilities referred to the capital standards and Prudential Standard GPS 310 Audit and Actuarial Reporting and Valuation. This is distinguished from reinsurance recoverables and forms part of reinsurance assets. Capital standards refers collectively to prudential standards relating to capital adequacy. Assets Insurance Prospective Current Recoveries Receivable Reinsurance Related To Outstanding Claims Provision Amount Report the total current reinsurance recoverable on outstanding claims (net of provisions for doubtful debts) that relates to claims recognised in the calculation of the Outstanding Claims Provision (i.e. other than reinsurance recoveries relating to claims that have been paid). Assets Insurance Prospective Current Total Amount This is the total of all current assets in accordance with prospective accounting principles Assets Insurance Prospective Deferred Tax Assets Current Other Amount This is a balancing item within the list in which it is being used Assets Insurance Prospective Deferred Tax Assets Current Amount Report the total deferred tax assets expected to be realised within the next 12 months Assets Insurance Prospective Deferred Tax Assets From Tax Losses Current Amount Report Deferred Tax Assets arising out of tax losses in accordance with AASB 112 that are expected to be realised within the next 12 months Assets Insurance Prospective Deferred Tax Assets From Tax Losses Non Current Amount Report Deferred Tax Assets arising out of tax losses in accordance with AASB 112 that are not expected to be realised within the next 12 months Assets Insurance Prospective Deferred Tax Assets Insurance Liability Provisions Current Amount Report all deferred tax assets associated with the provision for outstanding claims liabilities and premiums liabilities that satisfy the recognition requirements of AASB 112 'Income Taxes' that are expected to be realised within the next 12 months. The amounts are to be calculated in accordance with prospective accounting principles Assets Insurance Prospective Deferred Tax Assets Insurance Liability Provisions Non Current Amount Report all deferred tax assets associated with the provision for outstanding claims liabilities and premiums liabilities that satisfy the recognition requirements of AASB 112 'Income Taxes' that are not expected to be realised within the next 12 months. The amounts are to be calculated in accordance with prospective accounting principles Assets Insurance Prospective Deferred Tax Assets Non Current Other Amount This is a balancing item within the list in which it is being used Assets Insurance Prospective Deferred Tax Assets Non Current Amount Report the total deferred tax assets not expected to be realised within the next 12 months Assets Insurance Prospective Impairment Current Premiums Receivable Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to Premium receivable due in 6 months or less. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Current Premiums Receivable Unclosed Business Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to Premium receivable - Unclosed business. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Current Recoveries Receivable Other Than Reinsurance Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "recoveries other than reinsurance" receivable - Current. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Non Current Recoveries Receivable Other Than Reinsurance Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "recoveries other than reinsurance" receivable - Non Current. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Non Current Other Amount This is a balancing item within the list in which it is being used Assets Insurance Prospective Non Current Premiums Receivable Gross Amount Report the non-current premium receivables (eg from insurance brokers or other intermediaries) as at the reporting date, gross of any provisions. Assets Insurance Prospective Non Current Premiums Receivable Net Total Amount Report the non-current premium receivables (eg from insurance brokers or other intermediaries) as at the reporting date, net of any provisions. These premiums are other than those relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer up to the limit of the premium receivable deduction in this item. Assets Insurance Prospective Non Current Premiums Receivable Net Amount Report the premiums which are receivable after 12 months (eg from insurance brokers or other intermediaries) as at the reporting date, net of any provisions. Assets Insurance Prospective Non Current Premiums Receivable Proportional Reinsurance Treaties Gross Amount Report the non-current premium receivables relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital (GPS 112) for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer up to the limit of the premium receivable deduction in this item. This item is gross of any provisions. Assets Insurance Prospective Non Current Premiums Receivable Proportional Reinsurance Treaties Net Amount Report the non-current premium receivables relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital (GPS 112) for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer up to the limit of the premium receivable deduction in this item. This item is net of any provisions. Assets Insurance Prospective Non Current Recoveries Receivable Other Than Reinsurance Gross Amount Claims recoveries may also consist of subrogation, salvage or other recoveries. Where such other recoveries are expected to be made they are to be valued in accordance with GPS 310 and disclosed here. Gross of any provisions. Assets Insurance Prospective Non Current Recoveries Receivable Other Than Reinsurance Net Amount Claims recoveries may also consist of subrogation, salvage or other recoveries. Where such other recoveries are expected to be made they are to be valued in accordance with GPS 310 and disclosed here. Net of provisions. Assets Insurance Prospective Non Current Recoveries Receivable Other Than Reinsurance Related To Non Current Premiums Liabilities Amount Report the value of recoveries receivable that relates to claims that have been recognised in the Premiums Liabilities. AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. Assets Insurance Prospective Non Current Recoveries Receivable Other Than Reinsurance Related To Outstanding Claims Provision Amount Report the value of recoveries receivable that relates to claims that have been recognised in the Outstanding Claims Provision. Exclude recoveries that relate to claims that have been paid. AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. Assets Insurance Prospective Non Current Recoveries Receivable Reinsurance Net Amount Disclose the Non Current asset amount of total net reinsurance recoverable on outstanding claims (net of provisions for doubtful debts). This value should include amounts recoverable on paid claims. Reinsurance recoverables on outstanding claims is the reinsured portion of the outstanding claims provision to be recovered from reinsurers on settling the outstanding claims provision. Accordingly estimation of reinsurance recoveries relating to the outstanding claims provision is to be estimated on a basis similar with the measurement of the claims liabilities to which it relates. The amount reported should also include the amounts due from reinsurers under reinsurance contracts that do not meet the reinsurance documentation test, specified in GPS 112. Assets Insurance Prospective Non Current Recoveries Receivable Reinsurance Related To Non Current Premiums Liabilities Amount AASB 1023 does not have a requirement for the recognition and measurement of Premiums Liabilities and Expected Reinsurance Recoveries. Given the prospective basis required by GPS 310 to measure and recognise Premiums Liabilities, it is appropriate to recognise expected reinsurance recoveries and non-reinsurance recoveries as assets that reflect the level of reinsurance cover and the availability of non-reinsurance recoveries associated with the Premiums Liabilities recognised. The expected reinsurance and non-reinsurance recoveries are deducted from the Premiums Liabilities for the purposes of calculating the insurance capital charge and will be addressed in the actuary's report. This item is to be reported for recoveries expected to be received after 12 months. Assets Insurance Prospective Non Current Recoveries Receivable Reinsurance Related To Outstanding Claims Provision Amount Report the amount of total net reinsurance recoverable due after 12 months that relates to claims recognised in the calculation of the Outstanding Claims Provision (i.e. other than reinsurance recoveries relating to claims that have been paid). Assets Insurance Prospective Non Current Total Amount This is the total of all Non Current assets in accordance with prospective accounting principles Assets Insurance Prospective Total Amount This is the total of all assets in accordance with prospective accounting principles Assets Insurance Prospective Impairment Current Premiums Receivable Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to Premium receivable due in 6 months or less. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Current Premiums Receivable Proportional Reinsurance Treaties Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to Premium receivable related to proportional reinsurance treaties for which the underlying risks have not been accepted by the direct insurer and the treaties are subject to the premium receivable deduction. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Current Premiums Receivable Unclosed Business Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to Premium receivable - Unclosed business. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Current Recoveries Receivable Other Than Reinsurance Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "recoveries other than reinsurance" receivable - Current. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Non Current Premiums Receivable Net Amount The amount of any provision for doubtful debts that relates to non-current premium receivables. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Non Current Premiums Receivable Proportional Reinsurance Treaties Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to premium receivables (receivable in 12 months or more) relating to the relevant fraction (Refer GPS 112 Capital Adequacy: Measurement of Capital for the definition) of a proportional reinsurance treaty for which the underlying risks have not yet been accepted by the relevant direct insurer. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Assets Insurance Prospective Impairment Non Current Recoveries Receivable Other Than Reinsurance Gross Amount Definitional Taxonomy Guidance This is the accumulated balance of impairment charges against the identified asset as at the reporting date. Reporting Taxonomy Guidance The amount of any provision for doubtful debts that relates to "recoveries other than reinsurance" receivable - Non Current. Doubtful debt means it is no longer considered probable that amounts of the identified asset will be able to be collected by the entity. Equity Insurance Prospective Net Assets Amount This is the total of all assets less all liabilities determined in accordance with prospective accounting principles. Equity Prospective Retained Profits Amount Report retained profit (loss) amount according to prospective accounting principles. Liabilities Average Balance Of Interest Bearing Bonds Notes And Long Term Borrowings Amount The Average Balance Of Interest Bearing Bonds Notes And Long Term Borrowings over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Deposits Amount The Average Balance Of Interest Bearing Deposits over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Derivatives Banking Book Amount The Average Balance Of Interest Bearing Derivatives Banking Book over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Including Intragroup Total Amount The Average Balance Of Total Interest Bearing Liabilities Including Intragroup over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Intragroup Eliminations Amount The Average Balance Of Interest Bearing Intragroup Eliminations over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Loan Capital Amount The Average Balance Of Interest Bearing Loan Capital over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Loans From Associates Or Joint Venture Amount The Average Balance Of Interest Bearing Loans From Associates Or Joint Venture over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Loans From Controlled Entities Amount The Average Balance Of Interest Bearing Loans From Controlled Entities over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Loans From Parent Entity Amount The Average Balance Of Interest Bearing Loans From Parent Entity over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Other Borrowings Amount The Average Balance Of Interest Bearing Other Borrowings over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Other Interest Bearing Liabilities Amount The Average Balance Of Other Interest Bearing Liabilities over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Average Balance Of Interest Bearing Total Amount The Average Balance Of Total Interest Bearing Liabilities Excluding Intragroup over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Liabilities Insurance Current Life Insurance Contracts Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Current Life Investment Contracts Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Current Outstanding Insurance Claims Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Current Outwards Reinsurance Expense Liability Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Current Unearned Premiums Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Current Unexpired Risks Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Disclosure Of Outstanding Claims Liability And Risk Margin Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Disclosure Of Unearned Premium Liability Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance General Insurance Outstanding Claims And Unearned Premium Amount General insurance outstanding claims and unearned premium Liabilities Insurance Insurance Policy Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Life Insurance Policy Liabilities Amount Life insurance policy liabilities Liabilities Insurance Non Current Outstanding Insurance Claims Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Non Current Unearned Premium Liability Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Non Current Unexpired Risk Liability Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Insurance Prospective Current Deferred Tax Liability Amount Tax Effect Accounting/Adjustments It is likely that the recognition of the Premiums Liabilities and Outstanding Claims Provisions in accordance with GPS 310 will give rise to tax effect accounting considerations. The measurement and recognition of tax effect accounting items (e.g. deferred tax assets) is to be determined in accordance with the requirements of AASB 112 'Income Taxes'. If the technical insurance provisions represent timing differences between the recognition as an expense for accounting purposes and as a deductible expense for taxation purposes, then the associated measurement and recognition of taxation expense and deferred tax assets and liabilities is to be determined in accordance with AASB 112 'Income Taxes'. The calculation of the amounts is to be determined in accordance with prospective accounting principles. Amounts reported here are those due within the next 12 months. Liabilities Insurance Prospective Current Income Tax Liability Amount Sum of the current and deferred income tax liability in accordance with prospective accounting principles that is expected to be realised within the next 12 months. Liabilities Insurance Prospective Current Outwards Claims Provision Total Amount Outstanding claims liabilities relate to all claims incurred prior to the valuation date, whether or not they have been reported to the insurer. The value of the outstanding claims liabilities must include an amount in respect of the expenses that the insurer expects to incur in settling these claims. The amount reported is to be that amount provided by the insurer (e.g. this can be the amount provided in accordance with AASB 1023 or GPS 310), however the amount can not be less than the amount as required by GPS 310. Outstanding claims liability (OCL) is the term used in AASB 1023 where it is defined as "all unpaid claims and related claims handling expenses relating to claims incurred prior to the reporting date." Liabilities Insurance Prospective Current Outwards Reinsurance Expense Liability Amount Include the net amount payable by the insurer to reinsurers or retrocessionaires where a legal right of set-off exists. This reflects the current working balance due for settlement. Include premiums payable but not yet due for payment under the terms of the reinsurance contracts and deposits withheld from reinsurers. Include items such as the reinsurer's portion of recoveries and salvage and commissions due to reinsurers. This amount should be calculated in accordance with prospective accounting principles and reflect amounts due within 12 months. Liabilities Insurance Prospective Current Premium Liabilities Amount The amount of Premiums liabilities related to all future claim payments arising from future events post the valuation date that will be insured under the insurer's existing policies that have not yet expired. The value of premiums liabilities must include an amount in respect of the expenses that the insurer expects to incur in administering and settling the relevant claims and allow for expected premium refunds. The Premiums Liabilities are to be determined on a fully prospective basis and can be at an amount provided by the insurer, which can be greater than but not less than the amount required by GPS 310. Amounts reported here are those due within the next 12 months. Liabilities Insurance Prospective Current Total Amount This is the total of all liabilities determined in accordance with prospective accounting principles that are due and payable within the next 12 months. Liabilities Insurance Prospective Excess Technical Insurance Provisions Amount Include the value of technical insurance provisions (Premiums Liabilities and Outstanding Claims Liabilities) reported that are in excess of the technical provisions required by GPS 310 where the excess is positive. This must be calculated on a net basis i.e The total Outstanding Claims Provision and Premiums Liabilities net of related Reinsurance and non Reinsurance Recoveries Liabilities Insurance Prospective Non Current Deferred Tax Liability Amount Tax Effect Accounting/Adjustments. It is likely that the recognition of the Premiums Liabilities and Outstanding Claims Provisions in accordance with GPS 310 will give rise to tax effect accounting considerations. The measurement and recognition of tax effect accounting items (e.g. deferred tax assets) is to be determined in accordance with the requirements of AASB 112 'Income Taxes'. If the technical insurance provisions represent timing differences between the recognition as an expense for accounting purposes and as a deductible expense for taxation purposes, then the associated measurement and recognition of taxation expense and deferred tax assets and liabilities is to be determined in accordance with AASB 112 'Income Taxes'. The calculation of the amounts is to be determined in accordance with prospective accounting principles. Amounts reported here are those not due within the next 12 months. Liabilities Insurance Prospective Non Current Outwards Claims Provision Total Amount Outstanding claims liabilities relate to all claims incurred prior to the valuation date, whether or not they have been reported to the insurer. The value of the outstanding claims liabilities must include an amount in respect of the expenses that the insurer expects to incur in settling these claims. The amount reported is to be that amount provided by the insurer (e.g. this can be the amount provided in accordance with AASB 1023 or GPS 310), however the amount can not be less than the amount as required by GPS 310. Liabilities Insurance Prospective Non Current Outwards Reinsurance Expense Liability Amount Include the net amount payable by the insurer to reinsurers or retrocessionaires where a legal right of set-off exists. This reflects the current working balance due for settlement. Include premiums payable but not yet due for payment under the terms of the reinsurance contracts and deposits withheld from reinsurers. Include items such as the reinsurer's portion of recoveries and salvage and commissions due to reinsurers. This amount should be calculated in accordance with prospective accounting principles and reflect amounts not due within 12 months. Liabilities Insurance Prospective Non Current Premium Liabilities Amount The amount of Premiums liabilities related to all future claim payments arising from future events post the valuation date that will be insured under the insurer's existing policies that have not yet expired. The value of premiums liabilities must include an amount in respect of the expenses that the insurer expects to incur in administering and settling the relevant claims and allow for expected premium refunds. The Premiums Liabilities are to be determined on a fully prospective basis and can be at an amount provided by the insurer, which can be greater than but not less than the amount required by GPS 310. Amounts reported here are those not due within the next 12 months. Liabilities Insurance Prospective Non Current Total Amount This is the total of all liabilities determined in accordance with prospective accounting principles that are not due and payable within the next 12 months. Liabilities Insurance Prospective Tax Effect Excess Technical Insurance Provisions Amount Include the tax effect of the value of technical insurance provisions (Premiums Liabilities and Outstanding Claims Liabilities) reported that are in excess of the technical provisions required by GPS 310 where the excess is positive. Liabilities Insurance Prospective Total Amount This is the total of all liabilities determined in accordance with prospective accounting principles. Liabilities Related Parties Prospective Current Outwards Reinsurance Expense Liability Amount Include the total of amounts due on reinsurance contracts that are payable to related entities on the insurer and are due within 12 months. Amounts should be calculated in accordance with prospective accounting principles. Related party has the meaning as set out in AASB 124 Liabilities Related Parties Prospective Non Current Outwards Reinsurance Expense Liability Amount Include the total of amounts due on reinsurance contracts that are payable to related entities on the insurer and are not due within 12 months. Amounts should be calculated in accordance with prospective accounting principles.