Other Accounting And Financial Disclosures Financial Risk Capital Adequacy Capital Instruments Transitional Amount This is the value, as at the relevant date, of capital instruments issued by the reporting party that are no longer complying and therefore being progressively de-recognised in the relevant capital categories for transitional purposes. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Capital Adequacy Capitalised Debt Raising Amount This is the value, as at the relevant date, of capitalised costs associated with debt raisings and other similar transaction-related costs. The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Capital Adequacy Capitalised Information Technology Software Amount This is the value, as at the relevant date, of capitalised information technology software costs, capitalised in accordance with accounting standards. The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs. This item is calculated for capital adequacy purposes and is to be determined in accordance with the relevant Prudential Standards. Financial Risk Capital Adequacy Capitalised Issuing Capital Instruments Amount This is the value, as at the relevant date, of capitalised costs associated with issuing capital instruments. The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Capital Adequacy Holdings Of Own Capital Instruments Amount This is the value, as at the relevant date, of the reporting entity's holdings of its own capital instruments, unless exempted by APRA. Include: - any unused trading limit on these instruments where agreed with APRA - instruments that the entity is obliged to purchase. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Capital Adequacy Intangible Assets Other ARF 110 0 Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other intangible assets. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Capital Adequacy Securitisation Start Up And Establishment Costs Amount This is the value, as at the relevant date, of capitalised securitisation start-up costs. The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards. Financial Risk Credit Assets Discounts Amount This is the value, as at the relevant date, of discounts on assets that form part of the reporting party's total eligible provisions. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards. Financial Risk Credit Discounts On Defaulted Assets Net Of Deferred Tax Assets Amount This is the value, as at the relevant date, of discounts on defaulted assets that form part of the reporting party's total eligible provisions. This is on an after-tax basis and net of any associated deferred tax assets (DTA). This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards. This element has been retired and should no longer be used. Financial Risk Credit General Reserve Credit Losses Amount This is the value, as at the relevant date, of General Reserve for Credit Losses (GRCL). General Reserve for Credit Losses represents a reserve established that, as a minimum, covers credit losses prudently estimated but not certain to arise over the full life of all the individual facilities making up the business of an entity. GRCL is to be determined in accordance with relevant prudential standards. Financial Risk Credit General Reserve For Credit Losses Amount This is the value, as at the relevant date, of General Reserve for Credit Losses (GRCL), net of tax. Any deferred tax assets (DTA) associated with the collective provisions eligible to be included in the GRCL must be removed. General Reserve for Credit Losses represents a reserve established that, as a minimum, covers credit losses prudently estimated but not certain to arise over the full life of all the individual facilities making up the business of an entity. GRCL is to be determined in accordance with Prudential Standard APS 220. This element has been retired and should no longer be used. Financial Risk Credit Partial Write Off Net Of Deferred Tax Assets Amount This is the value, as at the relevant date, of any partial write-offs of assets that form part of the reporting party's total eligible provisions. This is on an after-tax basis and net of any associated deferred tax assets (DTA). This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards. This element has been retired and should no longer be used. Financial Risk Credit Provisions Impairment Amount This is the value, as at the relevant date, of credit-related provisions for impairment. This represents provisions on credit exposures and includes both specific provisions and the amount in the general reserve for credit losses. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant accounting and prudential standards. Financial Risk Credit Provisions Net Of Deferred Tax Assets Amount This is the value, as at the relevant date, of credit-related provisions for impairment. This represents provisions on credit exposures and includes both specific provisions and the amount in the general reserve for credit losses. This amount is on an after-tax basis and is net of any associated deferred tax assets (DTA). This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant accounting and prudential standards. This element has been retired and should no longer be used. Financial Risk Credit Write Off Partial Amount This is the value, as at the relevant date, of any partial write-offs of assets that form part of the reporting party's total eligible provisions. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.