Balance Type Dimension This dimension identifies the measurement scenario under which the reported value was calculated. Liquidity Balance Type Dimension The information reported is categorised according to the measurement scenario of liquidity under which the reported value was calculated. Net Open Positions The value reported is the net open position of exposures, as determined in accordance with relevant prudential standards. Positive Current Exposure The value reported is the positive current exposure, as determined in accordance with relevant prudential standards. Positive Current Exposure after Credit Risk Mitigation Adjustments The value reported is the positive current exposure after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. Credit Equivalent Amount The value reported is the credit equivalent amount, as determined in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the current exposure method, calculated as the notional principal amount multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction. Current Book Value Credit Risk Mitigation Adjusted The value reported is the current book value after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The current book value represents the current outstanding amount of an on-balance sheet item including accrued interest or revaluations, and net of any specific provision or associated depreciation. 'Risk-Weighted Asset' Amount The value reported is the risk-weighted asset amount, as determined in accordance with relevant prudential standards. Current Book Value The value reported is the current book value as determined in accordance with relevant prudential standards. The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation. Principal Amount The value reported is the principal amount, or notional principal amount. The principal amount represents the outstanding face value, or gross amount, of an on-balance sheet asset or liability. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction (e.g. the committed amount, or limit of a loan facility). This does not represent the fair value. Investment Risk Charge The value reported is the investment risk capital charge after any allowable rebates or adjustments, as determined in accordance with relevant prudential standards. Amortised Cost The value reported is the amortised cost of a financial asset or financial liability as defined in the accounting standards. Exposures At Default Credit Risk Mitigation Adjusted The value reported is the exposure at default (EAD) after taking into account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor. Exposures At Default The value reported is the exposure at default (EAD), as determined in accordance with relevant prudential standards. EAD represents the gross exposure under a facility (i.e. the amount that is legally owed to the lending entity) upon default of the obligor. Unused Limit The value reported is the maximum amount that could be drawn down under the facility at the time of reporting. It is typically the total facility credit limit approved by the lender less the current balance. Fair Value The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows. Net Market Value The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market after deducting costs expected to be incurred in realising the proceeds of such a disposal. Notional Principal Amount The value reported is the notional principal amount. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction. This does not represent the fair value. Mark-to-Market Or Mark-to-Model The value reported is the market value of a position, calculated as either: - the mark-to-market value, using readily-available, independently sourced closed-out prices, appropriately in accordance with relevant accounting standards; or, where marking-to-market is not possible - the mark-to-model value, as determined in accordance with relevant prudential standards. Asset Equivalent Amount The value reported is the asset equivalent amount, being the sum of the positive mark-to-market value of the derivative position plus a potential exposure add-on. It is calculated based on the prescribed method set out in the relevant prudential standard. Investment Risk Charge Unadjusted The value reported is the investment risk capital charge prior to any allowable rebates or adjustments, as determined in accordance with relevant prudential standards. Investment risk capital charge represents the value of an exposure multiplied by the investment capital factor. Capital Charge The value reported represents the capital charge, as determined in accordance with relevant prudential standards. Actual or Gross Exposure The value reported represents, where applicable, the current book value of on balance sheet items and the credit equivalent amounts of balance sheet items. The current book value represents the current outstanding amount of an on-balance sheet items including accrued interest or revaluations, and net of any specific provision or associated depreciation. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA is calculated by multiplying the notional principal amount of a particular transaction by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA is determined using the current exposure method, calculated as the notional principal amount multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction. Nominal Residual Value The value reported is the nominal residual value. This represents the expected or approximated amount that an entity can obtain when disposing of an asset at the conclusion of a lease. Exposure Amount Credit Risk Mitigation Adjusted The value reported is the exposure amount, after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The exposure amount represents the value of an exposure, net of specific provisions. Credit Equivalent Amount CRM Adjusted The value reported is the credit equivalent amount, after taking to account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The credit equivalent amount (CEA) represents the on-balance sheet equivalent of an off-balance sheet exposure. In relation to a non-market-related off-balance sheet transaction, the CEA adjusted for CRM is calculated by multiplying the notional principal amount of a particular transaction, after adjusting for CRM, by the relevant credit conversion factor. In relation to a market-related off-balance sheet transaction, the CEA adjusted for CRM is determined using the current exposure method, calculated as the notional principal amount, after adjusting for CRM, multiplied by the credit conversion factor, plus the current exposure amount of the particular transaction. Notional or Committed Amount After Credit Risk Mitigation Adjustments The value reported is the notional principal amount or, where the information relates to undrawn commitments, the undrawn amount of that commitment, after taking into account the credit risk mitigation (CRM) techniques used by the reporting party. This amount is to be determined and adjusted for CRM in accordance with relevant prudential standards. The notional principal amount represents the face value, or gross amount, of an off-balance sheet transaction. The notional principal amount does not represent the fair value of an item.. Current Exposure The value reported is the current exposure, as determined in accordance with relevant prudential standards. The current exposure represents the sum of the positive mark-to-market values, or replacement costs, of each market-related off-balance sheet contract. Potential Future Exposure The value reported is the potential future exposure, as determined in accordance with relevant prudential standards. The potential future exposure represents an 'add-on' component to the current exposure amount and is used under the current exposure method to calculate the credit equivalent amount of market-related off-balance sheet credit exposures. It is calculated as the notional principal amount of a market-related off-balance sheet contract multiplied by the relevant credit conversion factor. Probable Maximum Loss Adjusted The value reported is the Probable Maximum Loss (PML) after adjustments, as determined in accordance with relevant Prudential Standards. Probable Maximum Loss (PML) is the largest gross loss to which an insurer will be exposed (within the realms of possibility) due to a concentration of risk exposures, without any allowance for potential reinsurance assets. PML Adjustments reflect a decrease in the sum insured as a result of the expiration of existing policies. Probable Maximum Loss The value reported is the Probable Maximum Loss (PML), as determined in accordance with relevant Prudential Standards. Probable Maximum Loss (PML) is the largest gross loss to which an insurer will be exposed (within the realms of possibility) due to a concentration of risk exposures, without any allowance for potential reinsurance assets. Gross Market Value The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market. Loss Given Default The value reported is the Loss Given Default (LGD), as determined in accordance with relevant Prudential Standards. Loss given default (LGD) represents an entities economic loss upon the default of an obligor. Central Estimate The value reported is the central estimate. The central estimate will be measured as the present value of the future expected payments, i.e. discounted for future investment income, determined in accordance with relevant accounting standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Risk Margin The value reported is the risk margin. The risk margin is the component of the value of liabilities that relates to the inherent uncertainty that outcomes will differ from the central estimate. The risk margin relates to the central estimate measured as the present value of the future expected payments net of any recoveries i.e. discounted for future investment income. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and the risk margin, when added to the central estimate, is intended to increase the likelihood that the liabilities will be sufficient to the level required in relevant accounting standards. Principal Amount Absolute The value reported is the absolute principal (notional principal) amount. That is, the amount must be reported as a positive value even for short positions. The principal (notional) represents the outstanding face value, or gross amount, of an on (or off) balance sheet asset or liability. Present Value Risk Free Discount Rate The value reported represents the present value using the risk-free discount rate, as determined in accordance with relevant prudential standards. Fair Value Absolute The value reported is the aggregate absolute amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows. Derivative Accounting Offset Amount This value represents derivatives that qualify to be offset against the gross fair value of derivatives, in accordance with the eligibility criteria set out in the relevant accounting standards. Derivative Bankruptcy Default Offset Amount The value represents derivatives that are available to be offset under the bankruptcy or insolvency laws of Australia. The bankruptcy or insolvency laws govern the insolvency of counterparties in accordance with the relevant accounting standards. Approved Value The value reported represents the approved value using the facility, as determined in accordance with the relevant prudential standards. Weighted Amount The value reported is the weighted amount of expected cash flows by the relevant liquidity weight rate, as determined in accordance with relevant prudential standards. Average Amount The value reported is the average amount calculated in accordance with the relevant prudential standard. Mark To Market Less Reserve Bank Of Australia Margin The value reported is the market value of a position, calculated the mark-to-market value, using readily-available, independently sourced closed-out prices, appropriately in accordance with the relevant accounting standards. The relevant revaluation must then be reduced by the applicable Reserve Bank of Australia margin in accordance with the prudential standards. Expected Cash Flows The information reported is in relation to the total expected cash flows in the liquidity coverage ratio (LCR) stress scenario for the appropriate stress period. No double counting - data must only be entered in one section. This is in accordance with the relevant prudential standards. Gross Negative Market Value The information reported is in relation to the aggregate amount of all exposures with a negative market value. Gross Positive Market Value The information reported is in relation to the aggregate amount of all exposures with a positive market value. Notional Amount The information reported is in relation to the notional amount and represents the total contractually committed amount or limit of any facility. Drawn Amount The information reported is in relation to the drawn amount which represents the principal amount (and any accrued interest) of the facility that has been drawn by the securitisation program or investors, and is currently outstanding. Market Value The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length, orderly transaction based on price quotations in an active market at the measurement date. Exposure Amount No CRM The value reported is the exposure amount, before taking into account credit risk mitigation (CRM) techniques allowed in Prudential Standard APS 112 Capital Adequacy: Standardised Approach to Credit Risk.