Financial Position 1 Assets Derivative Instruments Amount This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date). Assets Equity Securities Plus Sold Equity Repos Amount This is the value, as at the relevant date, for equity 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. Assets Loans And Advances Including Accrued Interest Gross Provisions Impairment And Deferred Fee Income Amount This is the value, as at the relevant date, for the principal amount of loans and advances provided, and including any accrued interest, gross of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets measured at the appropriate valuation method and categorised as "Loans and receivables" in accordance with the relevant accounting standards. Assets Loans And Advances Including Accrued Interest Net Provisions Impairment And Deferred Fee Income Amount This is the value, as at the relevant date, for the principal amount of loans and advances provided, including any accrued interest, net of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets measured at the appropriate valuation method and categorised as "Loans and receivables" in the relevant accounting standards. Assets Margin Lending Amount This is the value, as at the relevant date, for outstanding margin loans advanced to borrowers. Margin loans are amounts lent for the purpose of purchasing financial assets (where these assets are used as collateral for the loan), like taking leveraged trading positions.