Financial Position 1 Assets Assets of Overseas Operations Excluding Intra Company Transactions Total Amount This data item should be reported by all locally incorporated ADIs in relation to the operations of the "offshore/overseas operations" reporting entity. It does not form part of the "Total Australian residents assets". Include: * all on balance sheet assets with all counterparties. Assets Australian Assets Due From Non Residents Excluding Intra Company Transactions Denominated In Foreign Currency Total Amount Of the total amount reported for "Australian ADI Operations: Total amount due from non-residents (excluding intra-company transactions)" identify the component that is denominated in other than Australian dollars. Assets Australian Assets Due From Non Residents Excluding Intra Company Transactions Total Amount This data item should be reported in relation to the "Domestic books" (i.e. Australian ADI operations) reporting entity only. These transactions are excluded from "Total Australian residents assets". Include all on balance sheet assets with non-resident counterparties that are recorded in the Australian books. Transactions with the reporting ADI's offshore operations (i.e. overseas branches of locally incorporated ADIs or parent entity for branches of foreign ADIs) should be excluded. Assets Australian Loan Assets Due From Non Residents Excluding Intra Company Transactions Total Amount This data item should be reported for the "Domestic books" (i.e. Australian ADI operations) reporting entity only. These transactions are excluded from the "Total Australian residents assets". Include: * all loan assets booked in Australia with non-resident counterparties. Loan asset transactions with overseas operations should be excluded. Assets Australian Residents Assets Total Amount Report the total of all assets in relation to Australian residents from Domestic Operations only Assets Cash And Liquid Assets Due From Banks Excluding Securities Sold Not Delivered Amount Include settlement account balances due from other banks, exclude securities sold not delivered/security settlements. Assets Cash And Liquid Assets Due From Other ADIs Excluding Securities Sold Not Delivered Amount Include settlement account balances due from other Authorised Deposit-taking Institutions, exclude securities sold not delivered/security settlements. Assets Cash And Liquid Assets Due From Registered Financial Corporations Excluding Securities Sold Not Delivered Amount Include settlement account balances due from Registered Financial Corporations, exclude securities sold not delivered/security settlements. Assets Consolidated Gross Amount If the company is a large proprietary company that is not a disclosing entity, please provide this information as at the end of the financial year for which the financial statements relate. The amount must be in Australian dollars. If the company is a large proprietary company that is not a disclosing entity, some further information as at the end of the financial year for which the financial statements relate is required. Assets Credit Card Chargebacks Paid To Card Issuers Amount For SCCIs that are acquirers of credit card transactions for merchants, report the total value of chargebacks (transactions charged back to the merchant under card scheme rules as a result of disputes or fraud) paid to card issuers during the reporting period. Assets Current Other Amount This is a balancing item within the list in which it is being used Assets Current Receivables Other Amount This is a balancing item within the list in which it is being used Assets Current Receivables Total Amount This is the total of all current receivables Assets Current Total Other Amount This is a balancing item within the list in which it is being used Assets Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Current Trade And Receivables Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Debt Securities Amount Enter the value of any trading or invesment debt securities. Debt securities are typically financial securities which establish ownership and represent borrowings that must be repaid by the issuer. They include negotiable instruments such as bonds, bills of exchange, promissory notes or share certificates which are traded in financial markets. Some securities may consist of a combination of two or more financial instruments. These are called hybrid securities and can have a combination of bonds or notes, swaps, forward or futures contracts, and options. Show the value of hybrid securities at this item. Assets Denominated In Foreign Currency Australian Sourced Amount Report the total of all assets in relation to Australian residents from Domestic Operations only that is denominated in other than Australian dollars. Assets Deposits Debt Securities And Loans To Controlled Entities And Associates Australian Sourced Other Amount Report the total amount of investments other than subordinated or secured in nature, in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Deposits Debt Securities And Loans To Controlled Entities And Associates Australian Sourced Total Amount Report the total amount of Australian sourced deposits, debt securities and loans to controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Deposits Debt Securities And Loans To Controlled Entities And Associates Total Amount Report the total amount of deposits, debt securities and loans to controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Deposits Debt Securities And Loans To The Parent Entity Australian Sourced Other Amount Report the total amount of investments other than subordinated or secured in nature, in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Deposits Debt Securities And Loans To The Parent Entity Australian Sourced Total Amount Report the total amount of Australian sourced deposits, debt securities and loans to the parent entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Deposits Debt Securities And Loans To The Parent Entity Total Amount Report the total amount of deposits, debt securities and loans to the parent entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Due From Associated Entities Or Joint Ventures Amount The amount of total assets that is due from associated entities or joint ventures Assets Due From Overseas Operations Denominated In Foreign Currency Total Amount Of the total amount reported for "Australian ADI operations: Total amount due from overseas operations of the ADI" identify the component that is denominated in other than Australian dollars. Assets Funds Placed With Overseas Investment Managers Amount Report the total amount of funds placed with overseas investment managers. Exclude: * Amounts self-invested overseas; and * Amounts placed with Australian investment managers for investment overseas. Assets are to be measured at net market value. Overseas Investment Managers - If the investment manager does not have an Australian operation, then the manager is considered to be an overseas manager (i.e. the party with whom the trustee has signed the investment contract is not resident in Australia) Assets Individually Managed Mandates And Portfolios Amount This represents amounts placed with external individually managed mandates/portfolios or discretely managed portfolio where the asset portfolio is tailored for or chosen by the superannuation entity. Assets are to be measured at net market value. Assets Items In Suspense Amount Report suspense or unreconciled/unidentified transactions/balances. It is recommended that the institution's internal procedures be adopted regarding the recording and reporting of these types of balances. Assets Loan Assets Due From Overseas Operations Total Amount This data item should be reported for the "Domestic books" (i.e. Australian ADI operations) reporting entity only. These transactions are excluded from the "Total Australian residents assets". Include: * all loan assets booked in Australia with non-resident counterparties. Loan asset transactions with non-resident counterparties other than offshore operations should be excluded. Assets Managed Investments Other Amount This is the balancing item in the list in which it is used Assets Non Current Other Amount This is a balancing item within the list in which it is being used Assets Non Current Receivables Other Amount This is a balancing item within the list in which it is being used Assets Non Current Receivables Total Amount This is the total of all Non Current receivables Assets Non Current Total Other Amount This is a balancing item within the list in which it is being used Assets Non Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Non Current Trade And Receivables Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Operations Due From Overseas Total Amount This data item should be reported for the "Domestic books" (i.e. Australian ADI Operations) reporting entity. It does not form part of the "Total Australian residents assets". Include in aggregate all on balance sheet assets with offshore operations of the licensed Australian ADI (i.e. overseas branches for locally incorporated ADIs or parent entity for Australian branches of a foreign ADI). Assets Other Assets APRA Defined Total Denominated in AUD Amount Of the total amount reported for "Total other assets" identify the component that is denominated in other than Australian dollars. Assets Other Assets APRA Defined Total Amount This is a balancing item in the list in which it is used. Assets Other Deposits Debt Securities And Loans To Controlled Entities And Associates Amount Report the total amount of investments other than subordinated or secured in nature, in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Other Deposits Debt Securities And Loans To The Parent Entity Amount Report the total amount of investments other than subordinated or secured in nature, in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Assets Other Amount This is the balancing item in the list in which it is used. Assets Other Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Outstanding Principal Balance Of Securitised Assets Amount Report the outstanding principal balance of all loans and other assets that have been sold to or originated into a SPV by or on behalf of the ADI or by a third party to a SPV sponsored by the ADI (e.g. Warehouse Trust). Do not include in these amounts any assets reported in "Total Australian residents assets". Include loans to: * households * community service organisations/non-profit institutions serving households; * non-financial corporations; * life insurance corporations; * pension funds; * other insurance corporations; and * other financial institutions (as defined in 'Other Definitions' above). Exclude loans to: * general government; * RBA; * banks; * other ADIs; * RFCs; and * central borrowing authorities. Also exclude any securitised intra-group loans. Assets Outstanding Principal Balance Of Securitised Investment Housing Loans Amount Report the outstanding principal balance of all securtised investment housing loans. Assets Outstanding Principal Balance Of Securitised Loans To Selected Commercial Borrowers Amount Report the outstanding principal balance of all securtised loans to selected commercial borrowers. Assets Outstanding Principal Balance Of Securitised Other Personal Loans Amount Report the outstanding balance of all securtised personal loans, excluding owner-occupied and investment housing loans. Assets Outstanding Principal Balance Of Securitised Owner Occupied Housing Loans Amount Report the outstanding principal balance of all securtised owner-occupied housing loans. Assets Overseas Other assets Amount The value of other assets that are owned but that do not fall within any other categories and are located outside Australia Assets Real Estate Property Purchase Amount The price paid for the property Assets Secured Deposits Debt Securities And Loans To Controlled Entities And Associates Australian Sourced Amount Report the total amount of investments of a secured nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A secured debt is a debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term. * A secured loan is a loan that ranks above other debts should a company be wound up. Assets Secured Deposits Debt Securities And Loans To Controlled Entities And Associates Amount Report the total amount of investments of a secured nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A secured debt is a debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term. * A secured loan is a loan that ranks above other debts should a company be wound up. Assets Secured Deposits Debt Securities And Loans To The Parent Entity Australian Sourced Amount Report the total amount of investments of a secured nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A secured debt is a debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term. * A secured loan is a loan that ranks above other debts should a company be wound up. Assets Secured Deposits Debt Securities And Loans To The Parent Entity Amount Report the total amount of investments of a secured nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A secured debt is a debt security that ranks above other debts should a company be wound up. This includes all debt securities both short and long-term. * A secured loan is a loan that ranks above other debts should a company be wound up. Assets Subordinated Deposits Debt Securities And Loans To Controlled Entities And Associates Australian Sourced Amount Report the total amount of investments of a subordinated nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A subordinated debt is a debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term. * A subordinated loan is a loan that ranks below other debts should a company be wound up. Assets Subordinated Deposits Debt Securities And Loans To Controlled Entities And Associates Amount Report the total amount of investments of a subordinated nature in controlled entities or associates of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A subordinated debt is a debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term. * A subordinated loan is a loan that ranks below other debts should a company be wound up. Assets Subordinated Deposits Debt Securities And Loans To The Parent Entity Australian Sourced Amount Report the total amount of investments of a subordinated nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A subordinated debt is a debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term. * A subordinated loan is a loan that ranks below other debts should a company be wound up. Assets Subordinated Deposits Debt Securities And Loans To The Parent Entity Amount Report the total amount of investments of a subordinated nature in the parent entity of the reporting entity. Investments in the form of deposits, loans, advances, bonds, notes and debentures should be reported. A subordinated debt is a debt security that ranks below other debts should a company be wound up. This includes all debt securities both short and long-term. * A subordinated loan is a loan that ranks below other debts should a company be wound up. Assets Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Trade and Receivables Goods And Services Tax Amount Record the amount of GST that is receivable by the reporting insurer. Assets Trade and Receivables Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Trade and Receivables Other Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Adjustments In Retained Profits Change In Standards Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Amounts Transferred From Reserves Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Amounts Transferred To Reserves Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Attributable To Owners Of The Parent Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Authorised Capital Maximum Amount The maximum amount of share capital that the entity is authorised by its constitutional documents to issue to shareholders Equity Available For Appropriation Total Amount This is a subtotal item within the list in which it is being used Equity Available For Appropriation Amount This is a calculated field not required by accounting standards, but required by APRA. Equity Capital Adequacy Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Capital Contributions Amount Disclose the amount of funds transferred from the parent entity during the reporting period, which is not required to be repaid. Equity Changes In Contributed Equity Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Disclosure Of Current On Market Buy Back Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Disclosure Of Holders Of Equity Securities Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Disclosure Of Reserves And Other Equity Interest Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Disclosure Of Restricted Securities Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Disclosures For Securities Issued In Relation To Takeover Activity Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Dividends Expected Declared Or Paid Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Equity And Liabilities Total Amount This is the sum of the total equity and the total liabilities of the reporting entity as at the reporting date and should be equal to the total assets on the balance sheet Equity Estimated Fund Balance As At 30 June Amount If a registered superannuation entity has a balance date other than 30 June, report an estimate of the superannuation entity's net balance at 30 June, as follows: For early balancing superannuation entities, report the estimated net balance as at the 30 June immediately following year end. For late balancing superannuation entities report the estimated net balance as at the 30 June immediately preceding year end. Equity Excess Or Deficiency Of Assets Amount This item relates to defined benefit superannuation entities. The excess/deficiency of assets available for use for a defined benefit superannuation entity will be determined by an actuary when a formal valuation is conducted. Accordingly for a defined benefit superannuation entity, only complete this item where this is applicable and is determined by an actuarial review. Equity Increase Or decrease In Net Assets Attributable To Unitholders Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Liability For Allocated Accrued Benefits Amount Report value of members' accrued benefits as at the reporting date. This is to be determined in accordance with the requirements of current Australian Accounting Standards. Accumulation/defined contribution superannuation entities The liability for accrued benefits for a defined contribution superannuation entity is the superannuation entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the reporting date. Defined benefit superannuation entities Accrued benefits of a defined benefit superannuation entity shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the superannuation entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the reporting date. Equity Member Account Balance Amount The member's account balance as at the reporting date Equity Minority Interests Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Minority Interests Text The entity may continue to disclose the minority interest in capital, reserves and retained profits that was required pre-IFRS but is no longer mandatory. Equity Net Assets Attributable To Unit Holders Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Net Assets Attributable To Unit Holders Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Net Assets Calculated Amount This is the opening net assets plus the net profit or loss for the period - this is not necessarily the closing net assets of the entity. Equity Net Assets Including Off Balance Sheet Borrowings Amount Equity Net Assets Not Allocated To Members Amount The total amount of assets not allocated to members as at the reporting date Equity Net Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Notional Fund Balance Amount If the assets of the superannuation entity consist entirely of "individual policies" and the insurer does not know the net balance of the entity, report the Notional Balance of the entity by multiplying $20,000 by the number of members of the superannuation entity. An "individual policy" is a single policy of life insurance over the life of one person, or a sub policy of life insurance over the life of one person which forms part of a blanket policy of life insurance. Equity Other Total Amount This is a balancing item within the list in which it is being used Equity Other Amount This is a balancing item within the list in which it is being used. Equity Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Equity Reduction In Retained Profits Share Buy Back Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Retained Profits Or Accumulated Losses At End Of Period Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Retained Profits Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Shareholders Equity Total Amount Shareholders' equity as per accounting standards For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Equity Transfers From Or To Reserves Amount Disclose the amount of funds transferred from other reserves to Retained Earnings or to other reserves from Retained Earnings during the reporting period. Equity Treasury Shares Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Australian Residents Liabilities Total Amount Total liabilities according to accounting principles, less: * Australian ADI Operations: Total amount due from non-residents (excluding intra-company transactions), * Australian ADI Operations: Total amounts due from overseas operations of the ADI Liabilities Average Balance Of Debt Total Amount The amount of the average total debt of the entity for the income year. Liabilities Borrowings Amount The total amount of borrowings, including accrued interest Liabilities Commitments Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Contingencies Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Contingent Liabilities Arising From Bill Endorsements Amount Endorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment. Bills of exchange that have been endorsed and sold and are not in an Registered Financial Corporation's asset portfolio are included in this Memo item. Bills of exchange that have been endorsed and held in an Registered Financial Corporation's asset portfolio are included in the Statement of Financial Position under either Trading Securities or Investment Securities. Only endorsed bills where this entity is the first endorser of a non-Australian Deposit-taking Institutions or Registered Financial Corporations accepted bill should be included. Include only these counterparties: * private trading corporations; * government non-financial corporations; * insurance corporations; * financial auxiliaries and other financial intermediaries; and * individuals, private unincorporated businesses, and Community Service Organisations. Exclude: * bills of exchange accepted and then sold by the institution (these appear in acceptances); and * bills of exchange neither accepted nor endorsed. Liabilities Creditors And Other Liabilities APRA Defined Total Amount This is a balancing item, being the Total Liabilities as per accounting standards other than: * Intra-company borrowings, * Total bonds, notes and long-term borrowings, * Unvested policy holder benefits, * Life insurance policy liabilities, * General insurance outstanding claims and unearned premium, * Total provisions, * Total income tax liability, * Total other borrowings, * Total Deposits, * Acceptances, * Total due to financial institutions, * Due to clearing houses * Total loan capital and hybrid securities Liabilities Creditors And Other Liabilities APRA Total Defined Denominated In Foreign Currency Amount Of the amount reported for "Total creditors and other liabilities" identify the component that is denominated in other than Australian dollars. Liabilities Current Creditors And Accruals Excluding Goods And Services Tax Liability Amount Include the total of creditors and accruals, including account payables. Do not include overdrafts or GST liability. Liabilities Current Other Amount This is a balancing item within the list in which it is being used Liabilities Current Tax Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Current Total Other Amount This is a balancing item within the list in which it is being used Liabilities Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Current Trade And Other Payables Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Interest Bearing Loans Amount Gross amounts borrowed or advances received for which an interest component is being charged. Liabilities Interest Free Loans Amount Gross amounts borrowed or advances received for which no interest component is being charged. Liabilities Liabilities Denominated In Foreign Currency Total Australian Sourced Amount Total liabilities according to accounting principles, denominated in other than Australian dollars, less: * Australian ADI Operations: Total amount due from non-residents (excluding intra-company transactions), * Australian ADI Operations: Total amounts due from overseas operations of the ADI Liabilities Liabilities Deposits Debt Securities And Loans From Controlled Entities And Associates Total Amount Report the total amount of deposits, debt securities and loans from controlled entities or associates of the reporting entity. Liabilities in the form of deposits, loans, advances, bonds, notes and debentures should be reported. Liabilities Non Current Other Amount This is a balancing item within the list in which it is being used Liabilities Non Current Total Other Amount This is a balancing item within the list in which it is being used Liabilities Non Current Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Non Current Trade And Other Payables Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Non Interest Bearing Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Other Amount This is the balancing item in the list in which it is used Liabilities Other Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Total Including Off Balance Sheet Borrowings Amount Liabilities Total Other Amount This is the balancing item in the list in which it is being used Liabilities Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Trade And Other Payables Including Tax Liabilities Total Amount Include values of all Trade and Other Payables as referred to in the Australian Accounting Standards plus tax liabilities. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Trade And Other Payables Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Trade And Other Payables Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Unexpired Risk Liability Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference