Miranjit Mukherjee - Actuarial Society of India
Miranjit Mukherjee - Actuarial Society of India
Miranjit Mukherjee - Actuarial Society of India
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BALANCE SHEET UNDER IND AS 104 / IAS 39<br />
Investments<br />
Deferred Tax Asset<br />
Fixed Assets<br />
Cash and Bank Balances<br />
Advances and Other Assets<br />
Reinsurance share <strong>of</strong> insurance liab<br />
ASSETS<br />
Reinsurers<br />
recovery have<br />
to be shown<br />
separately<br />
Share Capital<br />
Reserves and Surplus<br />
Fair Value Change Account<br />
Borrowings<br />
Deferred Tax Liability<br />
Insurance Liabilities - gross<br />
Other Liabilities & provisions<br />
LIABILITIES<br />
Insurance<br />
Liabilities have<br />
to be Grossed<br />
up<br />
INVESTMENTS - EXISTING VALUATION INVESTMENTS - IND AS VALUATION<br />
Debt Instruments Amortised cost Fair value through P&L MTM<br />
Equity Shares MTM Held to Maturity Amortised cost<br />
Available for Sale<br />
MTM<br />
18
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