Financial Position 1 Assets Claims Amount This is the value, as at the relevant date, of claims that represent all on-balance sheet financial assets in all currencies in relation to all counterparty countries in accordance with accounting standards. Include trustee business. Assets Holding Debt Securities Amount This is the value, as at the relevant date, for reporting entities holdings of debt securities as well as own issues of debt securities. Holding of debt securities comprise claims in all negotiable debt instruments. These are transferable instruments evidencing a relationship of indebtedness. This item is in accordance with accounting standards Assets Immediate Borrower Claims This is the value, as at the relevant date, for immediate borrower claims representing all on-balance sheet financial claims, excluding derivative contracts and lending of securities, gold and other precious metals without cash collateral. Assets Loans Deposits Amount This is the value, as at the relevant date, for assets generated from loans granted and deposits made. This item is to be determined in accordance with accounting standards. Assets Risk Transfer Inward Amount This is the value, as at the relevant date, of inward risk transfers that reallocated risk to the country of the immediate borrower from the country of ultimate risk as a result of guarantees, collateral, and credit derivatives which are part of the banking book. This includes risk-transfers between different economic sectors in the same country. There are four potential forms of risk reallocation: i. Lending to a non-resident that is guaranteed by a non-resident third party. In this case both the outward risk transfer from the original borrower and the risk transfer to the guarantor have to be reported. ii. Lending to a non-resident that is guaranteed by an Australian resident third party. In this case both the outward risk transfer from the original non-resident borrower has to be reported as well as the inward risk transfer to Australia. iii. Lending to a resident that is guaranteed by a non-resident third party. In this case, report the outward risk transfer from Australia as well as the inward risk transfer to the non-resident guarantor. iv. Lending to a non-resident where the exposure is extinguished by receiving a cash collateral. In this case only the outward risk transfer from the original non-resident borrower has to be reported (but no inward risk transfer to Australia). Assets Risk Transfer Outward Amount This is the value, as at the relevant date, of outward risk transfers that reallocated risk from the country of the immediate borrower to the country of ultimate risk as a result of guarantees, collateral, and credit derivatives which are part of the banking book. This includes risk-transfers between different economic sectors in the same country. There are four potential forms of risk reallocation: i. Lending to a non-resident that is guaranteed by a non-resident third party. In this case both the outward risk transfer from the original borrower and the risk transfer to the guarantor have to be reported. ii. Lending to a non-resident that is guaranteed by an Australian resident third party. In this case both the outward risk transfer from the original non-resident borrower has to be reported as well as the inward risk transfer to Australia. iii. Lending to a resident that is guaranteed by a non-resident third party. In this case, report the outward risk transfer from Australia as well as the inward risk transfer to the non-resident guarantor. iv. Lending to a non-resident where the exposure is extinguished by receiving a cash collateral. In this case only the outward risk transfer from the original non-resident borrower has to be reported (but no inward risk transfer to Australia). Assets Ultimate Risk Claims Amount This is the value, as at the relevant date, for claims allocated to the country where the final risk lies. That is, the country in which the guarantor of a financial claim resides and/or the country in which the head office of a legally dependent branch is located. Collateral may be considered as an indicator of where the final risk lies to the extent that is recognised as a risk mitigant under the Basel Committee on Banking Supervision's capital framework. For example if credit derivatives are used to cover the counterparty risk of financial claims in the banking book, the country of ultimate risk of these positions is defined as the country in which the counterparty to the credit derivative contract resides. In case of holdings of credit linked notes, collateral debt obligations and asset-backed securities a 'look-through' approach should be adopted. The country of ultimate risk is defined as the country where the debtor of the underlying credit, security or derivative contract resides. Immediate Borrower Liability Amount This is the value, as at the relevant date, for immediate borrower liability representing all on-balance sheet financial liabilities, excluding derivative contracts and borrowing of securities, gold and other precious metals without cash collateral. Liabilities Issuing Debt Securities Amount This is the value, as at the relevant date, for reporting entities issues of debt securities comprising liabilities in all negotiable debt securities, including negotiable certificates of deposit, subordinated issues and issues in the reporting entities own name but on behalf of third parties. This item is in accordance with accounting standards. Liabilities Loans Deposits Amount This is the value, as at the relevant date, for liabilities generated from loans taken out and deposits received. This item is to be determined in accordance with accounting standards.