Financial Position 1 Assets Exposures Balancing Item Other ARF 220 0 Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of all other exposures (both on and off balance sheet) of the reporting party arising from loans and advances, as required to be reported on form ARF_220_0. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Impairment Provision Other ARF 220 0 Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other provisions for impairment in relation to loans and advances of the reporting entity, as required to be reported on form ARF_220_0. Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". Assets Loans And Advances Non Performing Amount This is the value of non-performing loans and advances receivable by the entity. Impaired facilities are defined according to Prudential Standard APS 220 Credit Risk Management (APS 220).