This element has been retired and should no longer be used. The amount of the average total debt of the entity for the income year. Liabilities Average Balance Of Debt Total Amount This element has been retired and should no longer be used. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Current Tax Amount Financial Position 1 This is the value, as at the relevant date, of balances due from related corporations and overseas offices. This includes intra-group deposits, other accounts receivable (e.g. fees and commissions payable) and debt securities issued by related corporations and overseas offices. Assets Balances Due From Related Corporations And Overseas Offices Amount This is a balancing item in the list in which it is being used. This is the value of Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash - Margin Lending; - Revolving Credit; - Credit Cards; - Loans for Housing; - Term Loans; and - Lease financing Assets Balancing Item ARF321 Item5_6_10 Amount This is a balancing item in the list in which it is being used. This is the value of provisions for impairment in relation to Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash - Margin Lending; - Revolving Credit; - Credit Cards; - Loans for Housing; - Term Loans; and - Lease financing Assets Balancing Item ARF321 Item5_6_10 Impairment Amount This is a balancing item in the list in which it is being used. This is the value of provisions for impairment in relation to Loans and Advances, being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash; - Revolving Credit; - Credit Cards; - Loans for Housing; - Term Loans; and - Lease financing Assets Balancing Item ARF322 Item6_8 Impairment Amount This is a balancing item in the list in which it is being used. This is the value of Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash; - Revolving Credit; - Credit Cards; - Term Loans; and - Lease financing Assets Balancing Item ARF323 Item6_2_5_6 Amount This is a balancing item in the list in which it is being used. This is the value of provisions for impairment in relation to Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash; - Revolving Credit; - Credit Cards; - Term Loans; and - Lease financing Assets Balancing Item ARF323 Item6_2_5_6 Impairment Amount This is a balancing item in the list in which it is being used. This is the value of Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash; - Revolving Credit; - Credit Cards; - Loans for Housing; and - Lease financing Assets Balancing Item Household Loans Advances Amount This is a balancing item in the list in which it is being used. This is the value of revisions for impairment in relation to Loans and Advances being financial assets as determined in accordance with accounting standards, other than: - Trade Receivables; - Cash; - Revolving Credit; - Credit Cards; - Loans for Housing; and - Lease financing Assets Balancing Item Household Loans Advances Impairment Amount This is the balancing item in the list in which it is used. This is the value of all non financial assets plus the value of financial assets other than: - Intangibles - Loans and Advances - Acceptance of customers - Investment and Trading Securities; and - Cash and Liquid Assets; as determined in accordance with the requirements of APRA form RRF320.0 Assets Balancing Item RRF320 Amount This is the value, as at the relevant date, of the following specific items: - the market value of bills of exchange that have been accepted or endorsed by the reporting party that have an effective interest rate of less than 4% per annum; plus - the value of Funded Loans, net of specific prudential provisions for impairment, that have an interest rate of less than 4% per annum; plus - the value of funded loans (net of specific prudential provisions for impairment), regardless of interest rate, that are classified by the reporting party as non-accrual or restructured (due to impairment) loans. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to a bearer. Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date. 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. Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". The effective interest rate used should equate to the annual cost to the customer of a bill. It should comprise the bill discount rate expressed as annual rate, plus all fees - other than establishment fees - charged for providing the facility, also expressed as an annual percentage of the bills' face value. Where the discount rate on a bill is not known, an estimate based on prevailing market rates should be used. Bill fees include acceptance or endorsement fees, facility fees, line fees, activation fees, usage fees, rollover fees and handling fees. Market value is the value that would be realised by disposal of the asset in an orderly market. Assets Bills Funded Loans Less Than 4Pct Plus Impaired Net Amount This is the market value, as at the relevant date, of bills of exchange that have been accepted or endorsed by the reporting party, plus the value of Funded Loans net of specific prudential provisions for impairment. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to a bearer. Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date. 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. Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Market value is the amount that would be received on disposal of the asset in an orderly market. Assets Bills Funded Loans Net Amount This is the market value, as at the relevant date, of bills of exchange that have been accepted or endorsed by the reporting party, plus the value of Loans and Advances net of specific prudential provisions for impairment. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to a bearer. Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date. 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. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Market value is the amount that would be received on disposal of the asset in an orderly market. Assets Bills Loans Advances Net Amount This is the value, as at the relevant date, of cash items that are payable immediately upon presentation and are in the process of collection. This item includes the amount of cheques, draft and other items drawn on other ADIs or overseas banks, and overnight settlement balances relating to Clearing House and Austraclear transactions. This item excludes import and export trade bills held by the reporting party that are in the process of collection. Authorised Deposit-taking Institutions (ADIs) have an authority under subsection 9(3) of the Banking Act 1959 to carry on banking business in Australia. ADIs include: (a) Australian-owned banks; (b) foreign subsidiary banks; (c) branches of foreign banks; (d) credit unions, credit societies and credit co-operatives; (e) building societies; (f) Specialist Credit Card Institutions (SCCIs); (g) providers of purchased payment facilities; and (h) other ADIs. Note: ADIs do not include merchant banks in Australia. An Overseas Bank represents a financial institution in another country (i.e. not Australia) that: (a) has the power to accept deposits in the regular course of business; (b) is supervised by the supervisor of banks or by state-based regulatory agencies; and (c) is subject to the same prudential requirements as banks (including capital adequacy). Assets Cash Items In Process Of Collection Amount This is the value of all cross border financial assets of the reporting party as at the relevant date, other than derivatives. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Cross border claims are those where the counterparty to the transaction meets the following criteria: - they are not a resident of the same country as the reporting entity or any of its branches and subsidiaries ; or - they are a resident of the same country as the reporting entity's branches or subsidiaries, but the claims are denominated in a currency other than the official currency of that country. Cross border claims excludes claims where the counterparty: - is a resident of the same country as the reporting entity; or - is a resident of the same country as the reporting entity's branches or subsidiaries, but the claims are denominated in the official currency of that country. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Assets Claims Cross Border Amount This is the value of all cross border external financial assets of the reporting party as at the relevant date. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Cross border external claims are those financial assets where the counterparty to the transaction is not a resident of the same country as the branch, office or subsidiary (affiliate) of the reporting party that holds the claim. Assets Claims Cross Border External Amount This is the value of all local financial assets of foreign affiliates of the reporting party as at the relevant date. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Local claims of foreign affiliates are those where the counterparty to the transaction is a resident of the same country as the branch, office or subsidiary (affiliate) of the reporting party that holds the claim and the affiliate is not located (resident) in Australia. Assets Claims Cross Border Local Amount This is the value of net risk transfers to/from the European Central Bank (ECB) as at the relevant date, being the value of all inwards less all outwards risk transfers. Inwards risk transfers are the value of cross border claims in which the risk has been reallocated from an immediate counterparty that is not the ECB to the ECB, by way of guarantees, collateral and banking book credit derivatives. Outwards risk transfers are the value of cross border claims in which the risk has been reallocated from the ECB to a counterparty that is not the ECB, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. Cross border claims are those financial assets where the counterparty to the transaction meets the following criteria: - they are not a resident of the country in which the business unit that holds the claim is resident; or - they are a resident of the same country as the business unit that holds the claim but the claim is in a currency other than the official currency of that country. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Cross Border Risk Transfer ECB Net Amount This is the value of inward risk transfers as at the relevant date. Inwards risk transfers are calculated as the value of claims of the reporting party to a particular country as at the relevant date, where the ultimate risk counterparty resides in the same country, but the immediate risk counterparty resides in another; plus the value of claims where the risk is transferred from one sector to another, but where the claim is still to the same country (for example, include a claim where the immediate risk lies with a bank in the UK, and the ultimate risk lies with the UK non-bank private sector). The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. The ultimate risk counterparty is the one where the final risk in relation to the financial asset lies - the one on whom the reporting party will make the final claim should all other counterparties fail to honour the claim (e.g. guarantors, security providers). A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Inward risk transfers do not include the reporting entity's claims where the immediate counterparties are residents of the reporting entity's home country. Assets Claims Cross Border Risk Transfer Inward Amount This is the value of net risk transfers into a country. This is calculated as the value of inwards risk transfers minus outwards risk transfers. Inwards risk transfers are calculated as the value of claims of the reporting party, to a particular country as at the relevant date, where the ultimate risk counterparty resides in the same country but the immediate counterparty resides in another country. Outwards risk transfers are calculated as the value of claims of the reporting party to a particular country as at the relevant date, where the immediate risk counterparty resides in the same country, but the ultimate counterparty resides in another. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. The ultimate risk counterparty is the one where the final risk in relation to the financial asset lies - the one on whom the reporting party will make the final claim should all other counterparties fail to honour the claim (e.g. guarantors, security providers). A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Risk transfers do not include the reporting entity's claims where the immediate counterparties are residents of the reporting entity's home country. Assets Claims Cross Border Risk Transfer Net Amount This is the value of net risk transfers to/from Official Monetary Authorities (OMA) as at the relevant date, being the value of all inwards less all outwards risk transfers. Inwards risk transfers are the value of cross border claims in which the risk has been reallocated from an immediate counterparty that is not an OMA to a counterparty that is an OMA, by way of guarantees, collateral and banking book credit derivatives. Outwards risk transfers are the value of cross border claims in which the risk has been reallocated from an immediate counterparty that is an OMA to a counterparty that is not an OMA, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. An OMA is usually a Central Bank, being a public financial entity that has the responsibility for monetary policy, issuing currency and/or holding a country's international reserves. This includes supranational monetary authorities such as the Bank for International Settlements (BIS) and the European Central Bank (ECB). Cross border claims are those financial assets where the counterparty to the transaction meets the following criteria: - they are not a resident of the country in which the business unit that holds the claim is resident; or - they are a resident of the same country as the business unit that holds the claim but the claim is in a currency other than the official currency of that country. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Cross Border Risk Transfer OMA Net Amount This is the value of outward risk transfers as at the relevant date. Outwards risk transfers are calculated as the value of claims of the reporting party to a particular country as at the relevant date, where the immediate risk counterparty resides in the same country, but the ultimate counterparty resides in another; plus the value of claims where the risk is transferred from one sector to another, but where the claim is still to the same country (for example, include a claim where the immediate risk lies with a bank in the UK, and the ultimate risk lies with the UK non-bank private sector). The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. The ultimate risk counterparty is the one where the final risk in relation to the financial asset lies - the one on whom the reporting party will make the final claim should all other counterparties fail to honour the claim (e.g. guarantors, security providers). A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Outward risk transfers do not include the reporting entity's claims where the immediate counterparties are residents of the reporting entity's home country. Assets Claims Cross Border Risk Transfer Outward Amount This is the value of all local financial assets of the reporting party as at the relevant date. A financial asset consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Local claims are those where the counterparty to the transaction is a resident of the country in which the business unit that holds the claim is resident and the claim is in the official currency of that country. The business unit is either a foreign branch or subsidiary of the reporting entity. Assets Claims Local Amount This is the value of outwards risk transfers from the European Central Bank (ECB) as at the relevant date, being the value of all claims in which the risk has been reallocated from an immediate counterparty that is the ECB to a counterparty that is not, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Risk Transfer From ECB Gross Amount This is the value of outwards risk transfers from an Official Monetary Authority (OMA) as at the relevant date, being the value of all claims in which the risk has been reallocated from an immediate counterparty that is an OMA to a counterparty that is not an OMA, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. An OMA is usually a Central Bank, being a public financial entity that has the responsibility for monetary policy, issuing currency and/or holding a country's international reserves. This includes supranational monetary authorities such as the Bank for International Settlements (BIS) and the European Central Bank (ECB). A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Risk Transfer From OMA Gross Amount This is the value of inwards risk transfers to the European Central Bank (ECB) as at the relevant date, being the value of all claims in which the risk has been reallocated from an immediate counterparty that is not the ECB to the ECB, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Risk Transfer To ECB Gross Amount This is the value of inwards risk transfers to an Official Monetary Authority (OMA) as at the relevant date, being the value of all claims in which the risk has been reallocated from an immediate counterparty that is not an OMA to a counterparty that is an OMA, by way of guarantees, collateral and banking book credit derivatives. The immediate counterparty is the one from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. An OMA is usually a Central Bank, being a public financial entity that has the responsibility for monetary policy, issuing currency and/or holding a country's international reserves. This includes supranational monetary authorities such as the Bank for International Settlements (BIS) and the European Central Bank (ECB). A claim is a financial asset and consists of money or a claim against another person or business (the counterparty) that can be converted into money. It does not include intangible or operational assets of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade receivables or deferred tax assets. Assets Claims Risk Transfer To OMA Gross Amount This is the value of credit card balances receivable by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A credit card is a card whose holder has been granted a revolving credit line up to a pre-arranged limit. Assets Credit Card Amount This is the value of provisions for impairment in relation to credit card balances receivable by the reporting party as at the relevant date. A credit card is a card whose holder has been granted a revolving credit line up to a pre-arranged limit. Assets Credit Card Impairment Amount This is the value, as at the relevant date, of credit enhancements provided by the reporting party and which have been drawn on to absorb losses from the counterparty, including any accrued interest. Credit enhancements represent arrangements in which the provider holds a securitisation exposure that is able to absorb losses in the pool and thereby provides credit protection to investors or other parties to the securitisation. A first loss credit enhancement is available to absorb losses in the first instance. A second loss credit enhancement is available to absorb losses after significant first loss credit enhancements have been exhausted. Assets Credit Enhancements Drawn Including Accrued Interest Amount This is the value, as at the relevant date, of equity securities that are classified as current as determined in accordance with relevant accounting standards. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Current Equity Securities Amount This is the value of property held by the reporting party as at the relevant date, that are classified as current assets, as determined in accordance with relevant accounting standards. Assets Current Property Amount This is the value of debt securities held by the reporting party as at the relevant date, plus the value of deposits and placements that have been classified by the reporting party as assets backing insurance liabilities for statutory reporting purposes. This is a subtotal. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. Assets Debt Securities And Deposits Subtotal Amount This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been accepted, or accepted and endorsed, by the reporting party. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to bearer. Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date. 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 Assets Debt Securities Bills Of Exchange Accepted Amount This is the value of Bills of Exchange held by the reporting party as at the relevant date, and that have been accepted by a bank. The value of this item is to be determined in accordance with the relevant accounting standards and legislative acts where applicable. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or the bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. Assets Debt Securities Bills Of Exchange Bank Accepted Amount This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been accepted by parties other than an Approved Deposit-taking Institution and endorsed as the first endorser by the reporting party. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to bearer. 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. Assets Debt Securities Bills Of Exchange Non ADI Endorsed Amount This is the value of Bills of Exchange held by the reporting party as at the relevant date, and that have not been accepted by a bank. This item is to be determined in accordance with accounting standards. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or the bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. Assets Debt Securities Bills Of Exchange Not Bank Accepted Amount This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been: (a) accepted, or accepted and endorsed, by the reporting party; or (b) accepted by anyone other than an Approved Deposit-taking Institution and endorsed as the first endorser by the reporting party. Assets Debt Securities Bills Of Exchange Own Acceptance And Non ADI Endorsed Amount This is the value of debt securities held by the reporting party as at the relevant date. For the purposes of this item, exclude those debt securities which are classified as bills of exchange. The value of this item is to be determined in accordance with accounting standards. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. Assets Debt Securities Not Bills Of Exchange Amount This is the value as at the relevant date of Notes held by the reporting party. A Note is an unconditional promise in writing made by one party to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time a sum certain in money for, or to the order of, a specified person or to bearer. It does not bind any other party to payment on redemption. These securities are issued at a discount to face value. Assets Debt Securities Notes Amount This is the value, at the relevant date, of debt securities other than those classified as subordinated. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with accounting standards. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Assets Debt Securities Not Subordinated Amount This is the value of the receivable due in relation to debt securities purchased under agreements to resell or stock borrowing as determined in accordance with accounting standards. Assets Debt Securities Purchased Under Agreements To Resell Or Stock Borrowing Amount This is the value, at the relevant date, of debt securities classified as subordinated. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with accounting standards. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Assets Debt Securities Subordinated Amount This is the value, as at the relevant date, of Deferred Tax Assets arising out of tax losses that are current. This item is to be determined in accordance with relevant accounting standards. Assets Deferred Tax Assets From Tax Losses Current Amount This is the value, as at the relevant date, of Deferred Tax Assets arising out of tax losses that are non-current. This item is to be determined in accordance with relevant accounting standards. Assets Deferred Tax Assets From Tax Losses Non Current Amount This is the value, as at the relevant date, of deferred tax assets (DTA): (a) excluding any DTA associated with collective provisions (refer relevant Accounting Standards) eligible to be included in the General Reserve for Credit Losses (refer relevant Prudential Standards); and (b) net of deferred tax liabilities (DTL) (except DTL amounts associated with surpluses in any ADI (or other group member) employer-sponsored superannuation funds). The reporting party must net these items on a consistent basis in accordance with the requirements set out in the relevant prudential standards. For the purposes of this item, where the amount of DTL exceeds the amount of DTA, report zero. DTA and DTL amounts are to be determined in accordance with relevant accounting standards. Assets Deferred Tax Assets Net Excluding General Reserve For Credit Losses Minimum Zero 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 Deferred Tax Assets other than those arising out of tax losses that are current. This item is to be determined in accordance with relevant accounting standards. Assets Deferred Tax Assets Other Current 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 Deferred Tax Assets other than those arising out of tax losses that are non-current. This item is to be determined in accordance with relevant accounting standards. Assets Deferred Tax Assets Other Non Current Amount This is the value, as at the relevant date, of loans and advances and deposits. For the purposes of this item, include overdrafts, placements, import and export finance and nostro accounts. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Deposits And Loans Amount This is the value, as at the relevant date, of derivative financial instruments held by the reporting party that are favourable (i.e. where it represents net gain to the reporting entity) as at the relevant date. This item is to be determined in accordance with accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Assets Derivative Instruments Amount This is the value, as at the relevant date, of dividends/head office transfers that the reporting party is expecting, but which have not been declared or paid. Assets Dividend Expected Not Declared Or Paid Amount This is the value of equity securities as at the relevant date. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Equity Securities Amount This is the value, as at the relevant date, of equity securities and of subordinated debt securities. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with accounting standards. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Assets Equity Securities And Debt Securities Subordinated Amount This is the amount by which the carrying value of an equity security by the reporting party as at the relevant date exceeds the identifiable net tangible assets of the issuing entity proportionate to the reporting party's holding in that entity. Assets Equity Securities Excess Identifiable Net Tangible Assets Amount This is the value, as at the relevant date, of equity securities, excluding those the reporting party has deducted from Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111). Equity securities are, as defined by accounting standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Equity Securities Excluding Tier 1 Capital Amount This is the amount, proportionate to the reporting party's holding as at the relevant date of equity securities in an entity, of the identifiable net tangible assets of that issuing entity . Assets Equity Securities Identifiable Net Tangible Assets Issuing Entity Amount This is the value, as at the relevant date, of equity securities other than shares in corporations and units in unit trusts held by the reporting party. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Equity Securities Not Shares Units Amount This is the value, as at the relevant date, of equity securities that are not listed on a recognised Australian stock exchange plus the value of equity securities issued by a non-resident of Australia that are listed on a recognised Australian stock exchange. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Assets Equity Securities Other GRF140 1L Amount This is the value of the receivable due in relation to equity securities purchased under agreements to resell or stock borrowing as determined in accordance with accounting standards. Assets Equity Securities Purchased Under Agreements To Resell Or Stock Borrowing 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 all other exposures (both on and off balance sheet) of the reporting party arising from loans and advances, as required to be reported on forms ARF_220_0_L and ARF_220_0_C. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Exposures Balancing Item Other ARF 220 0 Amount This is the value, as at the relevant date, of the reporting party's exposures (on and off balance sheet) arising from credit card facilities extended to its customers. A credit card is a card whose holder has been granted a revolving credit line up to a pre-arranged limit. Assets Exposures Credit Card Amount This is the value, as at the relevant date, of the total committed amount, or limit, of credit enhancements provided by the reporting party. Credit enhancements represent arrangements in which the provider holds a securitisation exposure that is able to absorb losses in the pool and thereby provides credit protection to investors or other parties to the securitisation. A first loss credit enhancement is available to absorb losses in the first instance. A second loss credit enhancement is available to absorb losses after significant first loss credit enhancements have been exhausted. Assets Exposures Credit Enhancements Approved Limit Amount This is the total committed amount, or limit, of credit enhancements first provided by the reporting party during the relevant period. Credit enhancements represent arrangements in which the provider holds a securitisation exposure that is able to absorb losses in the pool and thereby provides credit protection to investors or other parties to the securitisation. A first loss credit enhancement is available to absorb losses in the first instance. A second loss credit enhancement is available to absorb losses after significant first loss credit enhancements have been exhausted. Assets Exposures Credit Enhancements Provided Approved Limit Amount This is the value, as at the relevant date, of the total committed amount, or limit, of total funding and liquidity type facilities and swaps. For the purpose of this item, report the notional principal amount of swaps. This item represents the following: - liquidity facilities provided to securitisation programs; - funding facilities provided to securitisation programs; - underwriting facilities provided to securitisation programs; - lending facilities provided to investors for the purpose of investing in securitisation programs; - credit enhancements provided to securitisation programs; - swaps entered into with securitisation programs; and - any other facilities provided to securitisation programs. Assets Exposures Facilities And Swaps Approved Limit 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 the total committed amount, or limit, of all other funding or liquidity type facilities provided by the reporting party, as required on form ARF_120_2. Assets Exposures Facilities Other Approved Limit ARF120 2 Amount This is a balancing item in the list in which it is being used. This is the total committed amount, or limit, of all other funding or liquidity type facilities provided by the reporting party, as required on form ARF_120_2. Assets Exposures Facilities Other ARF120 2 Provided Approved Limit Amount This is the value of all exposures (both on and off balance sheet) arising from finance leases receivable by the reporting party as at the relevant date. Assets Exposures Leases Amount This is the value, of the total committed amount, or limit, of loans and advances receivable, which were first provided during the relevant period. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Exposures Loans And Advances Provided Approved Limit Amount This is, as at the relevant date, the total committed amount, or limit, of loan facilities provided by the reporting party. A Loan Facility is an arrangement in which the counterparty has the right but not the obligation to draw down funds to a specified limit. Assets Exposures Loans Facilities Approved Limit Amount This is the value, as at the relevant date, of the reporting party's exposures (on and off balance sheet) arising from revolving credit facilities extended to its customers, other than those related to credit cards. Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. Assets Exposures Revolving Credit Not Cards Amount This is the value of all exposures (both on and off balance sheet) arising from term loans receivable by the reporting party as at the relevant date. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. Assets Exposures Term Loans Amount This is, as at the relevant date, the total committed amount, or limit, of underwriting facilities provided by the reporting party. Underwriting facilities represent arrangements under which an entity agrees to buy securities from the issuing entity to facilitate their distribution to the market. Assets Exposures Underwriting Facilities Approved Limit Amount This is the total committed amount, or limit, of underwriting facilities first provided by the reporting party during the relevant period. Underwriting facilities represent arrangements under which an entity agrees to buy securities from the issuing entity to facilitate their distribution to the market. Assets Exposures Underwriting Facilities Provided Approved Limit Amount This is, as at the relevant date, the principal amount, or drawn amount, of total funding and liquidity type facilities and swaps. For the purpose of this item, report the credit equivalent amount of swaps. This item represents the following: - liquidity facilities provided to securitisation programs; - funding facilities provided to securitisation programs; - underwriting facilities provided to securitisation programs; - lending facilities provided to investors for the purpose of investing in securitisation programs; - credit enhancements provided to securitisation programs; - swaps entered into with securitisation programs; and - any other facilities provided to securitisation programs. Assets Facilities And Swaps Drawn Amount This is a balancing item in the list in which it is being used. This is, as at the relevant date, the principal amount, or drawn amount, of other funding or liquidity type facilities provided by the reporting party as required on form ARF_120_2, including accrued interest. Assets Facilities Other Including Accrued Interest ARF120 2 Amount This is a balancing item in the list in which it is being used. This is the value of fixed assets held by the reporting party as at the relevant date, other than those classified as, property, plant and equipment or information technology. This item is to be determined in accordance with the accounting standards. Assets Fixed Excluding Property Plant Equipment And IT Amount This is the value of assets classified as fixed or operational assets held by the reporting party as at the relevant date. The measurement and classification basis used is to be in accordance with the accounting standards. For the purpose of this item include property held for both operational and investment purposes. Assets Fixed Including Investment Property Amount This is the value, as at the relevant date, of loans and advances (net of specific prudential provisions for impairment) for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Funded Loans Net Amount This is the value, as at the relevant date, of gold bullion held in the reporting party's own vault or on an allocated basis by another party to the extent that it is backed by gold bullion liabilities. This item includes all claims collateralised by gold to the extent that the underlying claim being collateralised is denominated in gold. This item excludes gold held in safe custody for other institutions, and gold held on an unallocated basis by another party, although backed by gold bullion liabilities. Gold bullion liabilities include, gold borrowings, gold futures and forward sales of gold. Assets Gold Bullion Own Vault Or Allocated Basis Amount This is the value, as at the relevant date, of net goodwill and intangible assets as determined in accordance with relevant Accounting Standards. Assets Goodwill And Intangible Assets Net Amount This is the value, as at the relevant date, of net goodwill and intangible assets as determined in accordance with relevant prudential standards. For the purposes of this item include the value of purchased goodwill and other intangible assets in relation to acquisition of controlled entities. Assets Goodwill And Intangible Assets Net Including Purchased Goodwill Controlled Entities Amount This is the value, as at the relevant date, of net goodwill and intangible assets as determined in accordance with relevant prudential standards. For the purposes of this item include the value of unlisted equities that represent the purchased goodwill and other intangible assets in relation to acquisition of controlled entities. Assets Goodwill And Intangible Assets Net Including Purchased Goodwill Controlled Entities Unlisted Equities Amount This is the value, as at the relevant date, of assets, gross of provisions for impairment, and excluding derivative financial instruments. The measurement and classification basis used for assets is to be determined in accordance with relevant accounting standards. Assets Gross Of Provisions Excluding Derivatives 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 provisions for impairment in relation to loans and advances of the reporting entity, as required to be reported on forms ARF_220_0_L and ARF_220_0_C. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Impairment Provision Other ARF 220 0 Amount This is the value, as at relevant date, of total (current and non current) income tax assets as determined in accordance with the relevant accounting standards. For the purposes of this item exclude those deferred tax assets related to surplus/deficit in defined benefit superannuation funds. Assets Income Tax Excluding Relating To Surplus Deficit Defined Super Fund Amount This is the value, as at the relevant date, of the net assets of unit trusts or managed investment schemes invested in by the reporting party, or mandates individually managed on behalf of the reporting party. Assets Indirectly Held Amount This is the value of assets classified as information technology held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. For the purpose of this item only report the value of development and other on costs. These costs typically include, but are not limited to, those associated with software development, hardware installation, and relevant overheads. Assets Information Development And On Costs Amount This is the value of assets classified as information technology held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Assets Information Technology Amount This is the value of assets classified as information technology held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. For the purpose of this item exclude development and other on costs. These costs typically include, but are not limited to, those associated with software development, hardware installation, and relevant overheads. Assets Information Technology Excluding Development And On Costs Amount Is the asset subject to the charge granted by the insurer an asset "Inside Australia", as determined in accordance with relevant prudential standards as at the relevant date? A choice of TRUE/FALSE values TRUE = the asset subject to the charge granted by the insurer is an asset "Inside Australia", as determined in accordance with relevant prudential standards FALSE = the asset subject to the charge granted by the insurer is not an asset "Inside Australia", as determined in accordance with relevant prudential standards Assets Inside Australia Indicator This is the principal amount of finance leases receivable as at the relevant date as determined in accordance with the accounting standards. Assets Leases Amount This is the value of provisions for impairment in relation to finance leases receivable as at the relevant date as determined in accordance with the accounting standards. Assets Leases Impairment Amount This is the past due amount of finance leases receivable as at the relevant date. The past due amount is calculated as the total amount of contractual payments that remain unpaid beyond their due dates. Assets Leases Past Due Amount This is the value, as at the relevant date, of the following: - amounts, including all deposits, due from financial institutions; - securities, including all debt securities; and - commercial lending, comprising outstanding loans and advances to: - private and public trading corporations; - private unincorporated businesses and community service organisations; - ADIs and other financial institutions; and - government. For the purposes of this item exclude: - funded positions with respect to corporate finance activities; - the balances of loans and advances that are excluded from risk-weighted assets under APS 120; and - securities arising from involvements in corporate finance related activities and those that are deducted from capital, as per relevant prudential standards. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Commercial And Securities Amount This is the value, as at the relevant date, of the following: - outstanding loans and advances provided to households; and - cash holdings of notes and coins. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Households And Notes And Coins Amount This is the value of provisions for impairment in relation to loans and advances receivable by the reporting party, as at the relevant date. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Impairment Amount This is, as at the relevant date, the principal amount of loans and advances, gross of any provisions for impairment, and including accrued interest. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Including Accrued Interest Gross Amount This is, as at the relevant date, the principal amount of loans and advances provided, gross of associated provisions for impairment and deferred fee income, and including any accrued interest. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Loans And Advances Including Accrued Interest Gross Provisions Impairment And Deferred Fee Income Amount This is, as at the relevant date, the principal amount of loans and advances, net of provisions for impairment, and including accrued interest. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Including Accrued Interest Net Amount This is, as at the relevant date, the principal amount of loans and advances provided, net of associated provisions for impairment and deferred fee income, and including any accrued interest. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Loans And Advances Including Accrued Interest Net Provisions Impairment And Deferred Fee Income Amount This is the value of loans and advances receivable by the reporting party as at the relevant date, including tainted held-to-maturity investments. This item is to be determined in accordance with accounting standards. Assets Loans And Advances Including Tainted Amount Report the value, including interest and principal in arrears where appropriate, of those financial assets listed below: - any financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances; - foreign trade-related credits; - holdings of international notes and coins that are in circulation - international loans granted and deposits made on a trust basis - Sale and repurchase transactions (repos) - financial leases - promissory notes - non-negotiable debt securities - endorsement liabilities arising from bills rediscounted abroad - subordinated loans (including subordinated non-negotiable debt securities) - Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.) Borrowing and lending of securities and gold without cash collateral should not be reported. The reporting of negative positions is accepted in those cases where it is the result of the short selling of securities acquired in the context of repo or bond lending transactions. Assets Loans And Advances International Exposures Amount This is the value (net of provision for impairment) of loans and advances receivable by the reporting party, as at the relevant date, other than Funded Loans. Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. The interest rate charged to the borrower (i.e. the indicator or reference rate plus a margin for credit risk) should be reported. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Not Funded Net 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 loans and advances, as required on form ARF_117_0 and represents loans and advances other than those classified as: - Revolving credit; - Credit cards; - Housing loans; - Term loans; and - Lease financing. Assets Loans And Advances Other ARF117 Amount This is the value (net of provision for impairment) of loans and advances receivable by the reporting party, as at the relevant date that have an interest rate less than 4 percent or are impaired (i.e. non-accrual or restructured loans regardless of rate). For the purposes of this item include the amount of interest accrued but not yet received. The interest rate referred to (for the unimpaired portion of this amount) is the variable rate charged for variable loans or the fixed rate where that rate is fixed for the full term of the loan. If the rate is fixed for less than the full term then the rate is the standard indicator rate that will apply when the fixed rate period ends. The interest rate charged to the borrower (i.e. the indicator or reference rate plus a margin for credit risk) should be reported. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Assets Loans And Advances Under 4 Pct Impaired Amount This is the value, as at the relevant date, of outstanding margin loans advanced to borrowers. Margin loans are amounts lent for the purpose of purchasing equities. These equities act as the underlying security for the loan. Assets Margin Lending Amount This is the value of provisions for impairment in relation to margin loans receivable by the reporting party as at the relevant date. Margin loans are amounts lent for the purpose of purchasing equities, where the underlying security is equities. Assets Margin Lending Impairment Amount This is the value, as at the relevant date, of the net assets of the reporting party adjusted in accordance with the requirements of Capital Adequacy Prudential Standards. Assets Net Assets Adjusted Capital Adequacy Amount This is a balancing item within the list in which it is being used. This is, as at the relevant date, the amount required to reconcile the value of net assets, as calculated on APRA form SRF_100_0, with the value of net assets reported in accordance with accounting standards. Assets Net Assets Reconciling Items SRF 100 0 Amount This is a balancing item within the list in which it is being used. This is, as at the relevant date, the amount required to reconcile the value of net assets, as calculated on APRA form SRF_200_0, with the value of net assets reported in accordance with accounting standards. Assets Net Assets Reconciling Items SRF 200 0 Amount This is a balancing item within the list in which it is being used. This is, as at the relevant date, the amount required to reconcile the value of net assets, as calculated on APRA form SRF_300_0, with the value of net assets reported in accordance with accounting standards. Assets Net Assets Reconciling Items SRF 300 0 Amount This is the value, as at the relevant date, of the net tangible assets of the entity in which the reporting party has invested, as determined in accordance with the relevant accounting standards. Assets Net Tangible Assets Issuing Entity Amount This is the value, as at the relevant date, of equity securities that are classified as non-current as determined in accordance with relevant accounting standards. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Non Current Equity Securities Amount This is the value of property held by the reporting party as at the relevant date, that are classified as non-current assets, as determined in accordance with relevant accounting standards. Assets Non Current Property Amount This is the value, as at the relevant date, of all assets of the reporting party that are not designated as "Loans and Advances" or "Debt Securities". Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. Loans and Advances are, for the purposes of this item, defined as those financial assets listed below: - any financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances; - foreign trade-related credits; - holdings of international notes and coins that are in circulation - international loans granted and deposits made on a trust basis - Sale and repurchase transactions (repos) - financial leases - promissory notes - non-negotiable debt securities - endorsement liabilities arising from bills rediscounted abroad - subordinated loans (including subordinated non-negotiable debt securities) - Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.) Assets Not Loans Advances Debt Securities Amount This is the value, as at the relevant date, of all undrawn (off-balance sheet) lending commitments. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. Assets Off Balance Sheet Undrawn Commitments Amount This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments with certainty of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. For the purposes of this item, do not report the undrawn balance of revolving facilities (e.g. credit cards, overdrafts, etc.). Assets Off Balance Sheet Undrawn Commitments Irrevocable Certain Drawdown Amount This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments, but which are not certain of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity . Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Exclude irrevocable standby commitments provided under APRA approved industry support arrangements. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. For the purposes of this item, do not report the undrawn balance of revolving facilities (e.g. credit cards, overdrafts, etc.). Assets Off Balance Sheet Undrawn Commitments Irrevocable Not Certain Drawdown Amount This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments available for redraw under redraw facilities, but which are not certain of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. For the purposes of this item, do not report undrawn balances of revolving facilities (e.g. credit cards, overdrafts, etc.). Assets Off Balance Sheet Undrawn Commitments Irrevocable Not Certain Drawdown Available For Redraw Under Redraw Facilities Amount This is the value, as at the relevant date, of any undrawn irrevocable non-market-related standby commitments which have been provided under APRA's approved industry support arrangements. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. Assets Off Balance Sheet Undrawn Commitments Irrevocable Standby APRA Approved Industry Support Arrangements Amount This is the value, as at the relevant date, of all undrawn (off-balance sheet) lending commitments, where timing of the interest rate repricing is known. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. For the purposes of this item, commitments where no interest rate has been locked in should not be reported. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. Assets Off Balance Sheet Undrawn Commitments Timing Known Amount This is the value, as at the relevant date, of undrawn (off-balance sheet) commitments which can be unconditionally cancelled at any time without notice (revocable). This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. For the purposes of this item, do not report undrawn balances of revolving facilities (e.g. credit cards, overdrafts, etc.). Assets Off Balance Sheet Undrawn Commitments Unconditionally Cancelled At Any Time Amount This is the balancing item in the list in which it is used. For the purposes of ARF_320_0, report the value of all other 'other assets' as per item 9.13. Assets Other ARF_320 9_13 Amount This is a balancing item in the list in which it is used. For the purposes of ARF_320_0, report the value of all 'other assets' as per item 9.14. Assets Other ARF_320 9_14 Amount This is a balancing item in the list in which it is used. For the purposes of ARF_321_0, report the value of all 'other assets' as per item 9.10. Assets Other ARF_321 9_10 Amount This is the balancing item in the list in which it is used. For the purposes of ARF_321_0, report the value of all other 'other assets' as per item 9.9. Assets Other ARF_321 9_9 Amount This is the balancing item in the list in which it is used. For the purposes of ARF_322_0, report the value of all other 'other assets' as per item 11.15. Assets Other ARF_322 11_15 Amount This is a balancing item in the list in which it is used. For the purposes of ARF_322_0, report the value of all 'other assets' as per item 11.16. Assets Other ARF_322 11_16 Amount This is the balancing item in the list in which it is used. For the purposes of ARF_323_0, report the value of all other 'other assets' as per item 10.12. Assets Other ARF_323 10_12 Amount This is a balancing item in the list in which it is used. For the purposes of ARF_323_0, report the value of all 'other assets' as per item 10.13. Assets Other ARF_323 10_13 Amount This is a balancing item in the list in which it is used. For the purposes of ARF_117_0, report the value of all 'other assets' as required by the form. Assets Other ARF117 0 Amount This is the value, as at the relevant date, of all other assets, as required to be reported on form ARF_325_0. Assets Other ARF 325 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 assets other than those classifies as: - Debt and equity securities; - Deposits and loans; and - Balances due from related corporations and overseas offices. This includes intra-group deposits, other accounts receivable (e.g. fees and commissions payable) and debt securities issued by related corporations and overseas offices. Assets Other ARF326 Amount This is a balancing item in the list in which it is being used. This is the value of capitalised expenses other than those which are classified as: - debt raising or funding costs; - establishment or set up costs of securitisation vehicles/programs; and - loan and lease origination fees and commissions paid to mortgage originators and brokers. The measurement and classification basis used is to be in accordance with the accounting standards. Assets Other Capitalised Expenses 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 current assets as required on MRF_300_0. Assets Other Current MRF300 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; derivative financial instruments; deferred acquisition costs; deferred reinsurance expenses; surplus in defined benefit super fund; plant and equipment; and intangible assets. Assets Other Excluding Derivatives Surplus Defined Benefit Super Fund GRF300G 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; derivative financial instruments; deferred acquisition costs; deferred reinsurance expenses; prepayments; surplus in defined benefit super fund; non-current assets and disposal groups classified as held for sale; plant and equipment and intangible assets. Assets Other GRF300G 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; derivative financial instruments; deferred levies and charges; deferred acquisition costs; deferred reinsurance expenses; prepayments; surplus in defined benefit super fund; non-current assets and disposal groups classified as held for sale; plant and equipment and intangible assets. Assets Other GRF300LB Amount This is the value, as at the relevant date, of assets other than equities; reinsurance assets; deferred acquisition cost and deferred reinsurance expense. Reinsurance assets are any amounts due to the reporting party under a reinsurance arrangement, determined in accordance with prudential standards. Deferred acquisition costs are to be determined in accordance with relevant accounting standards. Deferred Reinsurance Expense (DRE) represents the deferral of reinsurance expense in accordance with the pattern of reinsurance service received. Reinsurance expense is to be recognised in accordance with the pattern of reinsurance service received as required by relevant Accounting Standards. Reinsurance expense will be recognised from the attachment date over the period of indemnity of the reinsurance contract in accordance with the expected pattern of the incident of risk. This may vary according to the type of reinsurance contract as outlined below. For reinsurance written on risks attaching or, equivalently, an underwriting period basis, current reinsurance contracts are fully matched to the underlying insurance portfolios. Reinsurance coverage for the underlying portfolio is recognised as the underlying policies are written. For reinsurance written on a losses occurring basis, current reinsurance contracts provide coverage for any risks exposed during the reinsurance period irrespective of when the underlying business was written. Such reinsurance covers both the unexpired portion of policies in force at the contract commencement date and that portion of new business and renewals written during the year that is earned up to the contract expiry date. This latter portion relates to business which has not yet been written at the contract commencement date. It is expected that initially the full minimum and deposit premium would be recognised as an expense, with any necessary adjustments due to experience at subsequent relevant dates. Where payments under a reinsurance contract extend beyond the current year of cover, reinsurance expense is to be discounted using similar discount rates as required in measuring insurance liabilities in accordance with accounting standards. Assets Other GRF400L 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 non-current assets as required on MRF_300_0. Assets Other Non Current MRF300 Amount This is the value of plant and equipment held by the reporting party as at the relevant date in accordance with the classification and measurement basis defined by the accounting standards. This item excludes all Information technology costs, both tangible and intangible. Assets Plant And Equipment Excluding IT Amount This is the value of property held by the reporting party as at the relevant date, in accordance with the classification and measurement basis under the relevant accounting standards. Assets Property Amount This is the value of property held by the reporting party as at the relevant date. Property includes both real estate and property trusts. Assets Property Including Trusts Amount This is the value, as at the relevant date, of balances denominated in Australian dollars held in the Exchange Settlement Account with the Reserve Bank of Australia (RBA), and all other Australian dollar claims on the RBA. Assets RBA Australian Dollar Claims 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 amounts receivable by the reporting party other than those attributable to investment income; GST, recoveries; premiums; and reinsurance. Assets Receivables Other GRF300 Amount This is the principal amount outstanding of revolving credit loans provided by the reporting party, as at the relevant date. This item is to be determined in accordance with accounting standards. Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. Assets Revolving Credit Amount This is the value of provisions for impairment in relation to revolving credit provided by the reporting party, as at the relevant date. Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. Assets Revolving Credit Impairment Amount This is the value of all debt and equity securities as at the relevant date. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Assets Securities 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 all other securities of the reporting, as required to be reported on APRA form ARF_321_0. This amount will include securities other than Commonwealth government securities, other Australian government securities and foreign government securities. Assets Securities Other Excluding Government ARF 321 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 all other deductions relating to securitisation. This item is reported as a deduction to Tier 1 capital for capital adequacy purposes and is to be determined in accordance with Accounting Standards, the Banking Act 1959, relevant Prudential Standards and associated Guidance Notes. This item represents a 50/50 capital adequacy deduction, therefore only report 50 per cent of the asset amount at this item, being the deduction from Tier 1 capital. The other 50 per cent is to be reported as a deduction from Tier 2 capital. Assets Securitisation Related Items Other 50 Percent Amount This is the principal value, gross of provisions for impairment and including accrued interest, of assets that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. For the purpose of this item, only report those assets which do not meet the operational requirements for regulatory capital relief and are reported as on-balance sheet assets for prudential reporting purposes, as determined in accordance with relevant prudential standards. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Including Accrued Income Gross Impairment Do Not Meet Prudential Capital Relief Requirements Amount This is the principal value, gross of provisions for impairment and including accrued interest, of assets that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. For the purpose of this item, only report those assets that have been transferred into securitisation warehouses and other short-term term (i.e. less than one year in maturity) funding vehicles, whether or not funded by commercial paper or other arrangements. A securitisation warehouse represents a structure that accumulates exposures until a sufficiently large pool is available for issuance of securities to the market. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Including Accrued Income Gross Impairment Held By Warehouses Amount This is the principal value, gross of provisions for impairment and including accrued interest, of assets that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. For the purpose of this item, only report those assets which meet the operational requirements for regulatory capital relief and are reported as on-balance sheet assets for capital adequacy purposes, as determined in accordance with relevant prudential standards. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Including Accrued Income Gross Impairment Meet Prudential Capital Relief Requirements Amount This is the principal amount, gross of provisions for impairment and including accrued interest, of assets that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Including Accrued Interest Gross Impairment Amount This is the principal amount, gross of provisions for impairment and including accrued interest, of loans and advances that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt." Assets Securitised Loans And Advances Including Accrued Interest Gross Impairment Amount This is the principal amount, gross of provisions for impairment and including accrued income, as at the date of purchase, of loans and advances that have been purchased from securitisation programs during the relevant period, but only to the extent that those assets were previously sold, or otherwise originated, into the securitisation program by the reporting party prior to the repurchase. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt." Assets Securitised Loans And Advances Repurchased Including Accrued Interest Amount This is the principal amount, gross of provisions for impairment and including accrued income, as at the date of sale, of loans and advances that have been sold, or otherwise originated, into securitisation programs during the relevant period, by or on behalf of the reporting party or by a third party to a securitisation program sponsored by the reporting party. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt." Assets Securitised Loans And Advances Sold Including Accrued Interest Gross Impairment Amount This is a balancing item in the list in which it is being used. This is the principal amount, gross of provisions for impairment and including accrued interest, of other assets that have been sold to or originated into securitisation programs, by or on behalf of the reporting party, or by a third party to a securitisation program sponsored by the reporting party, as at the relevant date. This balancing item is to be reported as required by APRA form ARF_120_2. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Other Including Accrued Interest Gross Impairment ARF 120 2 Amount This is a balancing item in the list in which it is being used. This is the principal amount, gross of provisions for impairment and including accrued interest, as at the date of purchase, of other assets that have been purchased from securitisation programs during the relevant period, but only to the extent that those assets were previously sold, or otherwise originated, into the securitisation program by the reporting party, prior to the repurchase. This balancing item is to be reported as required by APRA form ARF_120_2. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Other Repurchased Including Accrued Interest Gross Impairment ARF 120 2 Amount This is the principal amount, gross of provisions for impairment and including accrued income, as at the date of purchase, of assets that have been purchased from securitisation programs during the relevant period, but only to the extent that those assets were previously sold, or otherwise originated, into the securitisation program by the reporting party, prior to the repurchase. A securitisation program represents a structure (a special purpose vehicle, or SPV) where the cash flows from a pool (of assets, or interests in assets) are used to service obligations to creditors (typically holders of debt securities) who fund the SPV. A SPV is a "bankruptcy-remote entity" with operations limited to the acquisition and financing of specific assets. Usually a subsidiary entity with balance sheet and legal status that makes its obligations secure even if the parent company goes bankrupt. Assets Securitised Repurchased Including Accrued Interest Gross Impairment Amount This is the value of term loans receivable by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. Assets Term Loans Amount This is the number of individual term loans held by the reporting party as at the relevant date. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. For the purposes of this form, exclude term loans previously written-off. Assets Term Loans Count This is the value of provisions for impairment in relation to term loans receivable by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. Assets Term Loans Impairment 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 total other current assets as required on MRF_300_0. Assets Total Other Current MRF300 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; derivative financial instruments; deferred levies and charges; deferred acquisition costs; deferred reinsurance expenses; plant and equipment; surpluses in defined benefit superannuation funds; and intangible assets. Assets Total Other Excluding Surplus Defined Benefit Super Funds GRF300LB 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; deferred tax; deferred acquisition costs; deferred reinsurance expenses; plant and equipment and intangible assets. Assets Total Other GRF300G 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 assets held by the reporting party other than those classified as cash and liquid; receivables; recoveries; investments; derivative financial instruments; deferred levies and charges; deferred acquisition costs; deferred reinsurance expenses; plant and equipment and intangible assets. Assets Total Other GRF300LB 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 total other non-current assets as required on MRF_300_0. Assets Total Other Non Current MRF300 Amount This is the value, as at the relevant date, of underwriting facilities provided by the reporting party and which have been drawn on to purchase securities from the counterparty. Underwriting facilities represent arrangements under which an entity agrees to buy securities from the issuing entity to facilitate their distribution to the market. Assets Underwriting Facilities Drawn Amount The amount transferred to the member's account from a reserve. Equity Amounts Transferred From Reserves Member Amount Report the value, as at the reporting date, of retained earnings available for appropriation in the form of a distribution to equity holders or a transfer to reserves. Equity Available For Appropriation Amount Report the value of funds received and allocated to retained earnings during the report period. This item refers only to funds that are capital contributions and are not required to be repaid. Equity Capital Contributions Amount This is the value, as at the relevant date, of current year profits (or losses), as determined in accordance with Prudential Standard APS 111. Current year earnings must take into account: (a) negative goodwill; (b) the unwinding of any discount on credit loss provisions; (c) the proceeds from any dividend reinvestment plan pending the issuance of ordinary shares, as agreed with APRA; and (d) expected dividends and tax expenses. Current year earnings also include the full value of upfront fee income (e.g., application and loan fees) provided that: (a) the fee income has either been received in cash or has been debited to a customer's account or otherwise forms part of the upfront fees owed by a customer; (b) outstanding amounts of fee income debited to customer accounts must be able to be claimed in full in the event of default by the customer, or capable of being sold as part of outstanding debts to a third party; (c) the provider of the income has no recourse for repayment in part or full of any prepaid income; (d) the customer is not able to cancel any fees debited to the customer's account for which they were otherwise obliged to pay upfront; and (e) there is no requirement for the provision of continuing additional services or products associated with the fee income concerned. Equity Current Year Earnings APS 111 Amount This is the value, as at the relevant date, of net assets after deducting additional prudential provisions for impairment, and excluding derivative financial instruments. The measurement and classification basis used for assets and liabilities, is determined in accordance with relevant accounting standards. For the purposes of this item, provisions for impairment are to be determined in accordance with relevant prudential standards. This includes both specific provisions and general reserves for credit loss. Equity Net Assets After Prudential Provisions Excluding Derivatives Amount This is the value, as at the relevant date, of the net balance of the entity, as determined by APRA. Equity Net Balance Amount This is the description of the detailed line item comprising the amount required to reconcile the value of net assets as calculated on APRA form SRF_100_0. Equity Other SRF 100 0 Description This is the description of the detailed line item comprising the amount required to reconcile the value of net assets as calculated on APRA form SRF_200_0. Equity Other SRF 200 0 Description This is the description of the detailed line item comprising the amount required to reconcile the value of net assets as calculated on APRA form SRF_300_0. Equity Other SRF 300 0 Description This is the value of the reduction in the reporting party's retained profits due to the buy back, or repurchase, of shares on issue during the relevant period. This represents the portion of the consideration used for share buy backs that is allocated to retained profits Equity Reduction In Retained Profits Share Buy Back Amount This is the value, as at the relevant date, of total reserves that have been measured and disclosed according to accounting principles. For the purposes of this item exclude the value of any asset revaluation reserve. Equity Reserves Excluding Asset Revaluation Reserves Amount This is the value, as at the relevant date, of retained earnings available for appropriation in the form of a distribution to equity holders. This item is reported after transfers from (to) reserves. Equity Retained Earnings Available For Distribution Amount This is the value, as at the relevant date, of retained earnings available for appropriation in the form of a distribution to equity holders. This item is reported after transfers from reserves. Equity Retained Earnings Available For Distribution After Transfers From Reserves Amount This is the value, as at the relevant date, of retained earnings. For the purposes of this item, exclude the value of all current year earnings. Equity Retained Earnings Excluding Current Year Amount This is the value, for the duration of the relevant period, of transfers from retained earnings to head office that are declared or paid. Equity Retained Earnings Head Office Transfers Declared Or Paid Amount This is the value, as at the relevant date, of retained earnings calculated in accordance with the relevant Prudential Standards. Equity Retained Profits Prudential Amount This is the value, as at the relevant date, of balances due to related corporations and overseas offices. This includes intra-group deposits, other accounts payable (e.g. fees and commissions payable) and debt securities issued by related corporations and overseas offices. Liabilities Balances Due To Related Corporations And Overseas Offices Amount This is a balancing item in the list in which it is being used. This is the value of all liabilities as at the relevant date that are not: - Deposits; - Loans - Derivatives; or - Debt Securities Liabilities Balancing Item RRF320 Amount This is the value, as at the relevant date, of borrowings, as required to be reported on form ARF_325_0. The measurement and classification basis used is to be determined in accordance with relevant accounting standards. Liabilities Borrowings ARF 325 0 Amount This is the value of all cross border financial liabilities of the reporting party as at the relevant date. A financial liability consists of money or a claim that another person or business (the counterparty) has against the reporting party that can be converted into money. It does not include operational liabilities of the reporting party nor does it include claims arising as a result of operational requirements of the business such as trade payables, unearned income or tax liabilities. Local liabilities are those where a reporting entities' branch or subsidiary, operating in a foreign country, is indebted to a resident of the same foreign country, and the obligation is denominated in the official currency of that country. Liabilities Claims Cross Border Amount This is the value, for the relevant period, of contingent liabilities arising from the endorsement of bills of exchange by the reporting party, where the reporting party is the first endorser of a non-Australian Deposit-taking Institutions or Registered Financial Corporations accepted bill. Liabilities Contingent Liabilities Arising From Bill Endorsements Amount This is the value, as at the relevant date, of creditors and other liabilities excluding derivative financial instruments. The measurement and classification basis used for liabilities is to be determined in accordance with relevant accounting standards. Liabilities Creditors And Other Excluding Derivatives Amount This is the value, as at the relevant date, of Creditors and all Other Liabilities, as required to be reported on form ARF_325_0. The measurement and classification basis used is to be determined in accordance with relevant accounting standards. Liabilities Creditors And Other Liabilities ARF 325 0 Amount This is the value, as at the relevant date, of borrowings classified as current in accordance with relevant accounting standards. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Liabilities Current Borrowings Amount Include the total of creditors and accruals, including account payables. Do not include overdrafts or GST liability. Liabilities Current Creditors And Accruals Excluding Goods And Services Tax Liability Amount This is a balancing item in the list in which it is being used. This the value, as at the relevant date, of other current liabilities as requested on MRF_300_0. Liabilities Current Other MRF300 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 current provisions other than those classified as employee entitlements and restructuring costs. This item is to be determined in accordance with relevant accounting standards. Liabilities Current Provisions Other Amount This is a balancing item in the list in which it is being used. This the value, as at the relevant date, of total other current liabilities as requested on MRF_300_0. Liabilities Current Total Other MRF300 Amount This is the value, as at the relevant date, of trade creditors and accruals, that are current, including goods and services tax payable but excluding income tax payable. Liabilities Current Trade Creditors Accruals Including GST Amount This is the value of the amount payable in relation to debt securities sold under agreements to repurchase or stock lending as determined in accordance with accounting standards. Liabilities Debt Securities Sold Under Agreements To Repurchase Or Stock Lending Amount This is the balance in deposit accounts that are offset against the balance of outstanding term loans held by the reporting party as at the relevant date. An offset account is typically a deposit account in which the balance is either wholly or partly offset against the loan balance for the purposes of calculating interest. Where the account is an all-in-one facility (that is, where the loan and deposits are effectively combined in a single account) and it is not possible to separate the loan balance form the borrower's deposits, report zero for those accounts. Liabilities Deposits Offset Against Term Loans Amount This is the value, as at the relevant date, of derivative financial instruments held by the reporting party that are unfavourable (i.e. where it represents net loss to the reporting entity) as at the relevant date. This item is to be determined in accordance with accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Liabilities Derivative Instruments Amount This is the value of the amount payable in relation to equity securities sold under agreements to repurchase or stock lending as determined in accordance with accounting standards. Liabilities Equity Securities Sold Under Agreements To Repurchase Or Stock Lending Amount This is the value, as at the relevant date, of the sum of liabilities and equity. The measurement and classification basis used is to be determined in accordance with relevant accounting standards. Liabilities Including Equity Amount This is the value, as at the relevant date, of liabilities, including prudential provisions for impairment, residual tier 1 capital, upper tier 2 capital and lower tier 2 capital, but excluding derivative financial instruments. The measurement and classification basis used for liabilities is to be determined in accordance with relevant accounting standards. For the purposes of this item, provisions for impairment, residual tier 1 capital, upper tier 2 capital and lower tier 2 capital, are to be determined in accordance with relevant prudential standards. This includes both specific provisions and general reserves for credit loss. Liabilities Including Prudential Provisions Excluding Derivatives Amount This is the total approved balance , as at the relevant date, of liquidity support facilities contracted to the reporting party. Liquidity support facilities are contracted by entities to supplement their liquidity management practices, and include the following: - Standby facilities; - Bill acceptance/discount facilities; - Letter of credit facilities; - Overdrafts; and - Other liquidity support facilities contracted. The approved balance of a facility is the maximum approved amount that can be drawn down in relation to that facility. Liabilities Liquidity Support Facilities Available Approved Limit Amount This is a balancing item in the list in which it is being used. This is the total approved balance , as at the relevant date, of off-balance sheet liquidity support facilities available to the reporting party, other than those facilities classified as any of the following: - Standby facilities; - Bill acceptance and discount facilities; - Letter of credit facilities; and - Overdrafts. The approved balance of a facility is the maximum approved amount that can be drawn down in relation to that facility. Liabilities Liquidity Support Facilities Available Other Approved Limit Amount This is the value, as at the relevant date, of borrowings as determined in accordance with relevant Australian Accounting Standards. Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding Liabilities Loan Amount This is the value, as at the relevant date, of borrowings classified as non-current in accordance with relevant accounting standards. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Liabilities Non Current Borrowings Amount This is the value, as at the relevant date, of creditors and accruals, that are non-current, as determined in accordance with relevant accounting standards. Liabilities Non Current Creditors And Accruals Amount This is a balancing item in the list in which it is being used. This the value, as at the relevant date, of other non-current liabilities as requested on MRF_300_0. Liabilities Non Current Other MRF300 Amount This is the value, as at the relevant date, of provision for non-current deferred tax liabilities, as determined in accordance with relevant accounting standards. Liabilities Non Current Provision Deferred Tax 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 non-current provisions other than those classified as employee entitlements and restructuring costs. This item is to be determined in accordance with relevant accounting standards. Liabilities Non Current Provisions Other Amount This is a balancing item in the list in which it is being used. This the value, as at the relevant date, of total other non-current liabilities as requested on MRF_300_0. Liabilities Non Current Total Other MRF300 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 the charge, or security, that has been granted over the assets of the reporting party, but which are not classified as any of the following: - Fixed charge; or - Floating charge. Liabilities Off Balance Sheet Charge Or Security Granted Over Assets Excluding Fixed and Floating Amount This is the value, as at the relevant date, of the fixed charge that has been granted over the assets of the reporting party. A fixed charge is a form of security provided by a borrower to a lender relating to a specific asset, or group of assets, and will generally limit the ability of the borrower to deal with those assets. This will typically enable to lender to sell the assets charged if the borrower defaults. Liabilities Off Balance Sheet Fixed Charge Granted Over Assets Amount This is the value, as at the relevant date, of the floating charge that has been granted over the assets of the reporting party. A floating charge is a form of security provided by a borrower to a lender where the creditor's charge or claim is not lodged over a particular asset, but is fixed on a specific asset, or group of assets, only if the default occurs. This process is called crystallisation of the charge. A floating charge leaves the debtor free to buy, sell and vary the assets until such time as the charge is crystallised. Liabilities Off Balance Sheet Floating Charge Granted Over Assets 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 off-balance sheet liquidity support facilities available to the reporting party, other than those facilities classified as any of the following: - Standby facilities; - Bill acceptance and discount facilities; - Letter of credit facilities; and - Overdrafts. For the purposes of this item, report only the balance of the facility that has not been used or drawn down by the reporting party at the relevant date. Liabilities Off Balance Sheet Liquidity Support Facilities Available Other Undrawn Amount This is the value, as at the relevant date, of liquidity support facilities contracted to the reporting party. For the purposes of this item, report only the balance of the facility that has not been used or drawn down by the reporting party at the relevant date. Liquidity support facilities are contracted by entities to supplement their liquidity management practices, and include the following: - Standby facilities; - Bill acceptance/discount facilities; - Letter of credit facilities; - Overdrafts; and - Other liquidity support facilities contracted. Liabilities Off Balance Sheet Liquidity Support Facilities Available Undrawn Amount This is the value, as at the relevant date, of standby facilities approved and committed to the reporting party. For the purposes of this item, report only the balance of the facility that has not been used or drawn down by the reporting party at the relevant date. A standby facility is an arrangement in which a party has the right but not the obligation to draw down funds to a specified limit. Generally, the drawing party is required to provide written notice to trigger draw down (access to the funds) on these facilities. Liabilities Off Balance Sheet Standby Facilities Available Undrawn Amount This is a balancing item in the list in which it is used. For the purposes of ARF_117_0, report the value of all 'other liabilities' as required by the form. Liabilities Other ARF117 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 liabilities other than those classifies as: - Deposits held by the reporting party and which are redeemable or withdrawable by depositors from the reporting party, plus negotiable bearer debt securities classified as certificates of deposit; and - Balances due to related corporations and overseas offices. This includes intra-group deposits, other accounts payable (e.g. fees and commissions payable) and debt securities issued by related corporations and overseas offices. Liabilities Other ARF326 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 liabilities other than those classified as payables (creditors and accruals); outstanding claims; unearned premium; amounts due on reinsurance contracts; unexpired risk; borrowings; income tax; provisions; derivative financial instruments; deficit in defined benefit superannuation fund; liabilities included in disposal groups classified as held for sale; and loan capital and hybrid securities. Liabilities Other GRF300 Amount This is a balancing item in the list in which it is being used. This is the value of all liabilities of the reporting party as at the relevant date other than those specifically identified elsewhere on APRA form RRF320.0 Liabilities Other RRF320 Amount This is a balancing item in the list in which it is being used. This is the total of all liabilities classified as "Other Liabilities" in accordance with the instructions to APRA form RRF320.0 Liabilities Other Total RRF320 Amount This is the value, as at the relevant date, of provisions, including prudential provisions for impairment. The measurement and classification basis used for provisions is determined in accordance with relevant accounting standards. For the purposes of this item, report provisions for impairment in accordance with relevant prudential standards. Liabilities Provisions Including Prudential Impairment Amount This is the total approved balance , as at the relevant date, of standby facilities approved and committed to the reporting party. A standby facility is an arrangement in which a party has the right but not the obligation to draw down funds to a specified limit. Generally, the drawing party is required to provide written notice to trigger draw down (access to the funds) on these facilities. The approved balance of a facility is the maximum approved amount that can be drawn down in relation to that facility. Liabilities Standby Facilities Available Approved Limit Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, of all sundry creditors, as required to be reported on APRA form SRF_110_0. Liabilities Sundry Creditors SRF 110 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, of all sundry creditors, as required to be reported on APRA form SRF_210_0. Liabilities Sundry Creditors SRF 210 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, of all sundry creditors, as required to be reported on APRA form SRF_310_0. Liabilities Sundry Creditors SRF 310 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 all indirectly held liabilities where the reporting party has chosen to apply look through; and liabilities other than those classified as payables (creditors and accruals); outstanding claims; unearned premium; amounts due on reinsurance contracts; unexpired risk; borrowings; income tax; provisions; and loan capital and hybrid securities on a non-look-through basis. Liabilities Total Other GRF300G 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 liabilities other than those classified as payables (creditors and accruals); outstanding claims; unearned premium; amounts due on reinsurance contracts; unexpired risk; borrowings; income tax; provisions; and loan capital and hybrid securities. Liabilities Total Other GRF300LB Amount This is the value, as at the relevant date, of trade creditors and accruals. Include goods and services tax payable but not income tax payable. Liabilities Trade Creditors Accruals Including GST Amount In reporting this item the reporting party is to follow the basis that is used for the preparation of the annual financial statements in accordance with the Australian accounting standards. Actuarial valuations and calculations used in deriving the value of the item must be in accordance with prudential standards. Report the principal amount of credit derivatives where protection is sold. Report only irrevocable non-market related off-balance sheet obligations that carry the same credit risk as a direct extension of credit, such as an undertaking to make a payment to a third party in the event that a counterparty fails to meet a financial obligation, or an undertaking to a counterparty to acquire a potential claim on another party in the event of default by that party, constitutes a direct credit substitute (i.e. the risk of loss depends on the creditworthiness of the counterparty or the party on whom a potential claim is acquired). The principal amount refers to the face value or gross amount of a given off-balance sheet transaction and not the fair value. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Off Balance Sheet Credit Derivatives Sold Protection Principal Amount