Financial Position 1 Assets Cash And Direct Settlement Funds Amount This is the value of holdings of cash, which covers notes and coins (Australian and foreign currency); and settlement funds due directly (not via an agent authorised deposit-taking institution (ADI)) from clearing houses; the Reserve Bank of Australia; and other ADIs. Assets Fixed Excluding Information Technology Net Depreciation And Amortisation Amount This is the value of fixed assets held by the entity as at the relevant date, other than information technology and net of any depreciation and amortisation. This item is to be determined in accordance with the accounting standards. Assets Information Technology Net Depreciation And Amortisation Amount This is the value of information technology assets held by the entity as at the relevant date, net of any depreciation and amortisation. This item is to be determined in accordance with the accounting standards. Assets Loans And Advances Impaired Amount This is the value of non-performing (impaired) loans and advances receivable by the entity. Impaired facilities are defined according to Prudential Standard APS 220 Credit Quality. Assets Loans And Advances Past Due Amount This is the value of past due loans held by the entity. Past due loans are those that are 90 days past due from their contractual arrangements but well secured. A facility subject to a regular repayment schedule is regarded as 90 days past due when: (a) at least 90 days have elapsed since the due date of a contractual payment which has not been met in full; and (b) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments. Equity Retained Earnings Including Current Year Amount The value of retained earnings, including all current year earnings. Liabilities Contingent Funding Obligation Amount The value for the contingent funding obligation (liability) that could generate outflows during the remaining period to maturity. This is in accordance with the Accounting Standard AASB 137.