Financial Position 1 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 outstanding of loans and advances provided, including any accrued interest, gross of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets recognised and measured in accordance with the relevant Australian 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 outstanding 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 recognised and measured in accordance with the relevant Australian accounting standards.