Financial Position 1 Assets Cover Pool Collateral Amount The value of assets in cover pools used as collateral for covered bond issuance. Has the meaning of 'cover pool' as in the Banking Act 1959. Assets Debt Securities Bills Of Exchange Accepted Not Held Amount This is the value of bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date, where the bills are not held by the reporting entity. The value represents the amount receivable from the drawer. Assets Deferred Tax Amount This is the value of deferred tax assets. This item is to be determined in accordance with Accounting Standards AASB 112. Assets Defined Benefit Amount This is the value of any defined benefit assets according to the classification and measurement basis used in AASB 119. Assets Equity Securities Held Amount This is equity securities held, which are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Securities are classified as debt or equity in accordance with the relevant accounting standards. Assets Information Technology Equipment Amount This is the value of assets classified as information technology held by the entity. This item is to be determined in accordance with Accounting Standards AASB 116. Assets Items In Suspense Amount This is the value for the reporting of suspense or unreconciled/unidentified transactions/balances. Assets Other Non Financial Amount This is the value of any other non-financial assets not yet reported, including allocated gold and valuables. Assets Plant And Equipment Excluding Information Technology Amount This is the value of plant and equipment held by the entity excluding all information technology such as devices that have a primary function related to the collection, transfer, storage, or processing of data. This is in accordance with Accounting Standards AASB 116. Assets Property Amount This is the value of property held by the entity, being land, a building (or part thereof) or both. A building can take the form of a dwelling (or a group of dwellings) or a non-residential building. The classification and measurement basis follows the relevant accounting standards. Assets Receivable Relating Securities Borrowed Or Purchased Under Repurchase Agreements Amount This is the value of receivables relating to securities borrowed under securities lending arrangements or purchased under repurchase agreements. Assets Receivable Relating Securities Sold Not Delivered Or Outstanding Security Settlements Amount This is the value of receivables from customers relating to securities sold not delivered or outstanding security settlements, including from broking activity. Equity Retained Profits Amount This is the value, of retained profits/losses or accumulated profits/losses in accordance with the relevant accounting standard. Liabilities Bills Of Exchange Endorsed Amount This is the value of bills of exchange that create a contingent liability for the endorser to pay out the funds conditional on the bearer/holder demanding payment. Only report endorsed bills of exchange where the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) is the first endorser of a bill of exchange that has not been accepted by any ADI or RFC. Liabilities Debt Securities Bills Of Exchange Accepted Amount This is the value of all bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date. The value represents the amounts payable to the holder of the bill (including the value notionally payable to the reporting entity where it is the holder of the bill). Liabilities Debt Securities Bills Of Exchange Accepted Not Held Amount This is the value of bills of exchange that have been signed by the reporting entity (the drawee), which 'accepts' liability to pay out the funds on the due date, where the bills are not held by the reporting party. The value represents the amount payable to the holder of the bill. Liabilities Deferred Fees And Commission Amount This is the value of fees and commissions received in advance but not yet recognised as earned for accounting purposes. Liabilities Defined Benefit Amount This is the value of defined benefit liabilities in accordance with the classification and measurement basis used in Australian Accounting Standards AASB 119. Liabilities Equity Securities Not Hybrids Issued Amount This is the value of equity securities issued excluding hybrid securities treated as liabilities. Equity securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This is in accordance with the Australian Accounting Standards. Liabilities Payable Relating Securities Lent Or Sold Under Repurchase Agreements Amount This is the value of payables relating to securities lent under securities lending arrangements or sold under repurchase agreements. Liabilities Payable Relating Securities Sold Not Delivered Or Outstanding Security Settlements Amount This is the value of payables to customers relating to securities sold not delivered or outstanding security settlements, including from broking activity. Liabilities Total Borrowings Amount This is the value of liabilities associated with any borrowings where the entity takes and uses someone else's funds with the intention of paying it back with some sort of return (known as the cost of borrowing).