Financial Position 1 Assets Credit Card Chargebacks Paid To Card Issuers Amount This is the value, as at the relevant date, that Specialist Credit Card Institutions can charge back to the merchant under the card scheme rules as a result of disputes or fraud. Assets Current Receivables Total Amount This is the value, as at the relevant date, for all current receivables. Assets Individually Managed Mandates And Portfolios Amount This is the value, as at the relevant date, for amounts placed with external individually managed mandates/portfolios or discretely managed portfolio where the asset portfolio is tailored for or chosen by the superannuation entity. Assets are to be measured at net market value. Assets Items In Suspense Amount This is the value, as at the relevant date, for the reporting of suspense or unreconciled/unidentified transactions/balances. It is recommended that the institution's internal procedures be adopted regarding the recording and reporting of these types of balances. Assets Non Current Receivables Total Amount This is the value, as at the relevant date, for the total of all Non Current receivables. Equity Excess Or Deficiency Of Assets Amount This is the value, as at the relevant date, for defined benefit superannuation entities. The excess/deficiency of assets available for use for a defined benefit superannuation entity will be determined by an actuary when a formal valuation is conducted. Accordingly, only complete this item where this is applicable. Equity Liability For Allocated Accrued Benefits Amount This is the value, as at the relevant date, for members' accrued benefits. This is to be determined in accordance with relevant Australian Accounting Standards. The liability for accrued benefits for a defined contribution superannuation entity is the superannuation entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities and reserves. Accrued benefits of a defined benefit superannuation entity shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the superannuation entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities. Equity Net Assets Calculated Amount This is the value, during the relevant period, for the net assets. This is not necessarily the reported net assets of the entity. Equity Notional Fund Balance Amount This is the value, as at the relevant date, for the assets of the superannuation entity consisting entirely of "individual policies" and the insurer does not know the net balance of the entity, report the notional balance of the entity by multiplying $20,000 by the number of members of the superannuation entity. An "individual policy" is a single policy of life insurance over the life of one person, or a sub policy of life insurance over the life of one person which forms part of a blanket policy of life insurance. Liabilities Creditors And Other Liabilities APRA Defined Total Amount This is a balancing item, being the Total Liabilities as per accounting standards other than: - Intra-company borrowings, - Total bonds, notes and long-term borrowings, - Unvested policy holder benefits, - Life insurance policy liabilities, - General insurance outstanding claims and unearned premium, - Total provisions, - Total income tax liability, - Total other borrowings, - Total Deposits, - Acceptances, - Total due to financial institutions, - Due to clearing houses - Total loan capital and hybrid securities Liabilities Current Creditors And Accruals Excluding Goods And Services Tax Liability Amount This is the value, as at the relevant date, for the total of creditors and accruals, including account payables. Do not include overdrafts or GST liability.