This element has been retired and should no longer be used. The Average Balance Of Interest Earning Other Deposits Applicable Non Bank ADIs Only over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Other Deposits Applicable Non Bank ADIs Only Amount Financial Position 3 Report the average balance during the reporting period of deposits that are not redeemable or callable within 24 hours. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Deposits Not At Call Amount The Average Balance Of Interest Earning Securities over the reporting period. The average may be calculated by any method consistent with internal systems of the reporting entity. Assets Average Balance Of Interest Earning Investment Securities Physical Amount Report the value of the portion of those assets adversely impacted by a concentration of funds in a particular asset, with a particular obligor or with related parties, in accordance with the assumptions required under the relevant prudential standard. Assets Exposures Inadmissible Assets Concentration Value Amount Report the amount by which the value of the reporting party's holdings in Associated and Subsidiary Financial Services Entities exceed their net tangible assets, in accordance with the assumptions required under the relevant prudential standard. Assets Exposures Inadmissible Assets Related Parties Value Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as balanced or mixed mandates. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Balanced Mixed Mandates Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as balanced or mixed mandates during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Balanced Mixed Mandates Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as balanced or mixed mandates. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Balanced Mixed Mandates Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as cash and fixed interest investments. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Fixed Interest Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as cash and fixed interest investments during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Fixed Interest Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as cash and fixed interest investments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Fixed Interest Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as cash and liquid assets. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Liquid Amount Report the decrease in value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified cash and liquid assets during the relevant period. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Liquid Disposal Proceeds Amount Report the increase in, or where applicable, the acquisition cost of, off-balance sheet exposures to cash and liquid assets, during the relevant period. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Cash And Liquid Increase Historical Cost Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as cash and liquid assets. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Cash And Liquid Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as equity investments or securities. Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Also included are interests in joint ventures. If the reporting party holds notes/hybrid securities which have characteristics of a debt security and an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Equity Securities Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as equity investments or securities during the relevant period. Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Also included are interests in joint ventures. If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Equity Securities Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as equity investments or securities. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of equity securities, then report a negative figure. Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Also included are interests in joint ventures. If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Equity Securities Net Acquisition Disposal Transactions Amount Report the acquisition cost, or historical cost, of off-balance sheet exposures to investments classified as balanced or mixed mandates, and which are otherwise unable to be allocated across existing asset classes. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Balanced Mixed Mandates Unable To Allocate Acquired Historical Cost Amount Report the acquisition cost, or historical cost, of off-balance sheet exposures to cash and fixed interest investments. For the purposes of this item, only report those amounts acquired, or intiailly recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Cash And Fixed Interest Acquired Historical Cost Amount Report the acquisition cost, or historical cost, of off-balance sheet exposures to investments in equity securities. For the purposes of this item, only report those amounts acquired, or intially recognised, during the relevant period. Equity securities are to be determined in accordance with relevant accounting standards. They are generally defined as contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Also included in the meaning of equity securities are unit trusts and interests in joint ventures. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Equity Securities Acquired Historical Cost Amount Report the historical value of off-balance sheet exposures to investment loans and advances provided by the reporting party. For the purposes of this item, only report those amounts provided, or initially recognised, during the relevant period. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Loans And Advances Historical Cost Amount This is a balancing item in the list in which it is being used. Report the acquisition cost, or historical cost, of off balance sheet investment exposures, excluding those arising from contribution revenue. For the purposes of this item, only report those amounts acquired during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. This balancing item represents total off balance sheet investment asset exposures (excluding contribution revenue) less those asset exposures categorised as any of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Other SRF220 SRF320 Acquired Historical Cost Amount Report the acquisition cost, or historical cost, of off-balance sheet exposures to investment property. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Investment property is to be determined in accordance with relevant accounting standards. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Exposures Off Balance Sheet Investment Real Estate Property Acquired Historical Cost Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as investment loans and advances . Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Loans And Advances Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as investment loans and advances during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Loans And Advances Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as investment loans and advances. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Loans And Advances Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as trade and other receivables. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Off Balance Sheet Trade And Other Receivables Amount This is a balancing item in the list in which it is being used. Report the proceeds of off balance sheet exposures to investment disposals during the relevant period other than those categorised as one of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Other BS Assets Disposal Proceeds Amount This is a balancing item in the list in which it is being used. Report the value of net acquisition and disposal transactions to off balance sheet investment exposures during the relevant period other than those exposures categorised as one of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. This balancing item is to be reported as per the requirements on APRA forms SRF_230_0 and SRF_330_0. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Other Net Acquisition Disposal Transactions SRF 230 0 And SRF 330 0 Amount This is a balancing item in the list in which it is being used. Report the net market value, or fair value, of off-balance sheet exposures to investments other than those exposures related to: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. This balancing item is to be reported as per the requirements on APRA forms SRF_230_0 and SRF_330_0. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face the balance sheet, or statement of financial position as contingent assets. Assets Exposures Off Balance Sheet Other SRF 230 0 And SRF 330 0 Amount Report the net market value, or fair value, of off balance sheet exposures related to assets classified as investment property. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include: - Property investments acquired as part of the internal investment management of the reporting party; and - Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude: - Direct investments in property trusts (both listed and unlisted). Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Real Estate Property Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as investment property during the relevant period. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include: - Property investments acquired as part of the internal investment management of the reporting party; and - Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude: - Direct investments in property trusts (both listed and unlisted). The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Real Estate Property Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as investment property. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income. Include: - Property investments acquired as part of the internal investment management of the reporting party; and - Underlying property investments held in the form of an external individually managed mandate/portfolio or discretely managed portfolio. Exclude: - Direct investments in property trusts (both listed and unlisted). The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Real Estate Property Net Acquisition Disposal Transactions Amount Report the net value of all acquisition and disposal transactions of off balance sheet exposures related to assets classified as trade and other receivables. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Trade And Other Receivables Net Acquisition Disposal Transactions Amount Report the value of proceeds received or receivable on the disposal of off balance sheet exposures related to assets classified as trade and other receivables arising from the receipt of monies or consideration from the entity's debtors during the relevant period. For the purposes of this item report only a decrease in value. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Trade And Other Receivables Receipts Amount Report the historical value of off-balance sheet exposures to trade and other receivables arising from the sale or exchange of goods and services to the entity's debtors, or from other non-investment activities. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Off-balance sheet asset exposures relate to those assets or rights that do not satisfy the recognition requirements of relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position, such as contingent assets, performance-related rights and guarantees. Assets Exposures Off Balance Sheet Trade And Other Receivables Recognised Historical Value Amount This is the balancing item in the list in which it is being used. Report the value of all exposures, other than those exposures classified as any of the following: - Securities under agreement to resell, being the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged; - Investments represent assets or liabiltiies acquired or incurred principally for profit-taking purposes, and which have not been classified as trading. - Receivables, being claims against customers and others for money, goods or services, arising during the ordinary course of business; - Derivative financial instruments, being a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying). Derivatives allow risk about the price of the underlying asset to be transferred from one party to another; - Borrowings, being amounts received through an arrangement in which a lender gives money to a borrower, and the borrower agrees to repay the money, usually along with interest, at some future point in time. Usually, there is a predetermined time for repaying a loan, and generally the lender has to bear the risk that the borrower may not repay a loan; - Payables and Creditors, being claims on the entity by it's suppliers and others for money, arising from the provision of goods or services by the supplier during the ordinary course of business; or - Member benefits payable, including Defined Member Benefits & accumulation/defined contribution benefits. This balancing item is to be reported as per the requirements on APRA forms SRF_120_0, SRF_220_0 and SRF_320_0. Member Benefits represent those benefits arising from both accumulated/defined contributions plans and defined benefits plans. Under an accumulation/defined contributions plan, the entity's present obligation to pay benefits to members and beneficiaries in the future. It is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Under a defined benefits plan, accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Assets Exposures Other SRF 120 0 SRF 220 0 And SRF 320 0 Amount Report the net market value, or fair value, of exposures classified as receivables. Receivables represent claims against customers and others for money, goods or services, arising during the ordinary course of business. An exposure represents a claim or commitment of an entity, recorded both on and off the balance sheet and which can be of the following in nature: (a) Credit exposures (i.e. such as a money market placement with a Bank or holding of a corporation's debt securities); (b) Asset exposures that are not in the nature of a credit exposure (e.g. a direct property investment); and (c) Exposures in the nature of a liability or obligation to a single party or group of related parties. An off-balance sheet exposure refers to an item that is not recognised in the statement of financial position, such as contingent assets and liabilities. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Assets Exposures Receivables Net Market Value Amount Report the total of all decreases to Contractual Regular Contributions due to claims or maturities during the period. Decreases due to claims refer to the reduction in contractual regular contributions following a claim arising from the occurrence of an insured event. Note that it is only included when an insurance claim causes alteration or cessation of the premium, e.g. premiums paid on disability income policies will sometimes remain unaffected following a claim, depending on the policy terms and conditions. Decreases due to maturities refer to the cessation of contractual regular contributions due to the maturity of a policy, i.e. following the completion of a policy's term. This would occur when a member retires and is paid his/her superannuation benefit, a policy owner reaches a defined age on an Endowment policy or the termination of a savings plan on or after the contractual period Contractual Regular Contributions are the total gross premiums for the current relevant period that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. Assets Insurance Contractual Regular Contributions Decrease Due To Claims Maturities Amount Report the total of all decreases to Contractual Regular Contributions due to lapses or surrenders of policies during the period, i.e. the cessation of regular premiums prior to the completion of the policy's term. Contractual Regular Contributions are the total gross premiums for the current relevant period that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. Assets Insurance Contractual Regular Contributions Decrease Due To Voluntary Discontinuance Amount Report the total of all Contractual Regular Contributions as at the relevant date. These are the total gross premiums that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. It should be gross of all reinsurance. Assets Insurance Contractual Regular Contributions Gross Amount Report the total of all Contractual Regular Contributions that have been reinsured as at the relevant date. These are the total gross premiums that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. Assets Insurance Contractual Regular Contributions Gross Reinsured Amount Report the total of all increases to Contractual Regular Contributions due to new policies sold during the period, including CPI increases. Contractual Regular Contributions are the total gross premiums for the current relevant period that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. Assets Insurance Contractual Regular Contributions Increase Amount Report other movements in Gross Contractual Regular Contributions over the relevant period. Include the increase/decrease in contractual regular contributions following transfers of business from one statutory fund to another or any other movements that are not: - due to new policies sold during the period, including CPI increases; - decreases due to claims or maturities during the period; - decreases due to lapses or surrenders of policies during the period, i.e. the cessation of regular premiums prior to the completion of the policy's term. Contractual Regular Contributions are the total gross premiums for the current relevant period that are accepted through direct debit, have a specific contractual requirement for future on-going premiums, have an expectation of renewal each year (e.g. Yearly Renewable term products) or generally cause a policy to discontinue on cessation of future payment. Decreases due to claims refer to the reduction in contractual regular contributions following a claim arising from the occurrence of an insured event. Note that it is only included when an insurance claim causes alteration or cessation of the premium, e.g. premiums paid on disability income policies will sometimes remain unaffected following a claim, depending on the policy terms and conditions. Decreases due to maturities refer to the cessation of contractual regular contributions due to the maturity of a policy, i.e. following the completion of a policy's term. This would occur when a member retires and is paid his/her superannuation benefit, a policy owner reaches a defined age on an Endowment policy or the termination of a savings plan on or after the contractual period Assets Insurance Contractual Regular Contributions Movements Other Amount Report the amount related to insurance premiums due but not yet received as at the relevant date, net of provision for doubtful debts. Assets Insurance Receivables Premium Net Amount Report the net market value, or fair value, of exposures classified as borrowings. Borrowings represent amounts received through an arrangement in which a lender gives money to a borrower, and the borrower agrees to repay the money, usually along with interest, at some future point in time. Usually, there is a predetermined time for repaying a loan, and generally the lender has to bear the risk that the borrower may not repay a loan. An exposure represents a claim or commitment of an entity, recorded both on and off the balance sheet and which can be the following in nature: (a) Credit exposures (i.e. such as a money market placement with a Bank or holding of a corporation's debt securities); (b) Asset exposures that are not in the nature of a credit exposure (e.g. a direct property investment); and (c) Exposures in the nature of a liability or obligation to a single party or group of related parties. An off-balance sheet exposure refers to an item that is not recognised in the statement of financial position, such as contingent assets and liabilities. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Liabilities Exposures Borrowings Net Market Value Amount Report the net market value, or fair value, of exposures classified as member benefits payables. Member benefits represent those benefits arising from both accumulated/defined contributions plans and defined benefits plans. Under an accumulation/defined contributions plan, the entity's present obligation to pay benefits to members and beneficiaries in the future. It is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Under a defined benefits plan, accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. An exposure represents a claim or commitment of an entity, recorded both on and off the balance sheet and which can be the following in nature: (a) Credit exposures (i.e. such as a money market placement with a Bank or holding of a corporation's debt securities); (b) Asset exposures that are not in the nature of a credit exposure (e.g. a direct property investment); and (c) Exposures in the nature of a liability or obligation to a single party or group of related parties. An off-balance sheet exposure refers to an item that is not recognised in the statement of financial position, such as contingent assets and liabilities. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Liabilities Exposures Member Benefits Payable Net Market Value Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as administration fees. Adminitstration Fees are typically amounts payable to an entity for performing required administration activities. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Administration Fees Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as administration fees payable. Adminitstration Fees are typically amounts payable to an entity for performing required administration activities. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Administration Fees Net Incurrence Settlement Transactions Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as Adminitstration Fees payable. Adminitstration Fees are typically amounts payable to an entity for performing required administration activities. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Administration Fees Payable Amount Record the amount paid during the relevant period to settle off balance sheet exposures related to liabilities classified as administration fees. Adminitstration Fees are typically amounts payable to an entity for performing required administration activities. The settlement of a liability takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Administration Fees Settlement Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as audit and tax agent fees payable. Audit and tax agent fees are typically amounts payable to an entity for performing agreed assurance and taxation services. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Audit Taxation Fees Payable Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as audit and tax agent fees. Audit and tax agent fees are typically amounts payable to an entity for performing agreed assurance and taxation services. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Audit Tax Fees Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as audit and tax agent fees payable. Audit and tax agent fees are typically amounts payable to an entity for performing agreed assurance and taxation services. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Audit Tax Fees Net Incurrence Settlement Transactions Amount Record the amount paid during the relevant period to settle off balance sheet exposures related to liabilities classified as audit and tax agent fees. Audit and tax agent fees are typically amounts payable to an entity for performing agreed assurance and taxation services. The settlement of a liability takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Audit Tax Fees Settlement Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Borrowings Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Borrowings Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Borrowings Net Incurrence Settlement Transactions Amount Record the amount paid, during the relevant period, to settle off balance sheet exposures related to liabilities, claims and obligations classified as borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. The settlement of a liability, claim or obligation takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Borrowings Settlement Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as investment fees. Investment fees are typically amounts payable to an entity that arise as a result of investing activities undertaken. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Investment Fees Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as investment fees payable. Investment fees are typically amounts payable to an entity that arise as a result of investing activities undertaken. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Investment Fees Net Incurrence Settlement Transactions Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as investment fees payable. Investment fees are typically amounts payable to an entity that arise as a result of investing activities undertaken. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Investment Fees Payable Amount Record the amount paid, during the relevant period, to settle off balance sheet exposures related to liabilities classified as investment fees. Investment fees are typically amounts payable to an entity that arise as a result of investing activities undertaken. The settlement of a liability takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Investment Fees Settlement Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as management fees. Management Fees are typically amounts payable to an entity for performing agreed management activities. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Management Fees Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as management fees payable. Management Fees are typically amounts payable to an entity for performing agreed management activities. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Management Fees Net Incurrence Settlement Transactions Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as Management Fees payable. Management Fees are typically amounts payable to an entity for performing agreed management activities. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Management Fees Payable Amount Record the amount paid during the relevant period to settle off balance sheet exposures related to liabilities, claims and obligations classified as Management Fees. Management Fees are typically amounts payable to an entity for performing agreed management activities. The settlement of a liability, claim or obligation takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Management Fees Settlement Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as member benefits. This is to be determined in accordance with the requirements of current Australian Accounting Standards. Accumulation/defined contributions: The liability for accrued benefits for a defined contribution plan is the entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Defined benefits: Accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Member Benefits Incurred Face Value Amount Record the net of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures relating to liabilities classified as member benefits payable. This is to be determined in accordance with the requirements of current Australian Accounting Standards. Accumulation/defined contributions: The liability for accrued benefits for a defined contribution plan is the entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Defined benefits: Accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Member Benefits Payable Net Incurrance Settlement Transactions Amount Record the amount paid, during the relevant period, to settle off balance sheet exposures related to liabilities, claims and obligations classified as member benefits. This is to be determined in accordance with the requirements of current Australian Accounting Standards. Accumulation/defined contributions: The liability for accrued benefits for a defined contribution plan is the entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Defined benefits: Accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. The settlement of a liability, claim or obligation takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Member Benefits Settlement Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as members benefits payable. This is to be determined in accordance with the requirements of current Australian Accounting Standards. Accumulation/defined contributions: The liability for accrued benefits for a defined contribution plan is the entity's present obligation to pay benefits to members and beneficiaries in the future and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Defined benefits: Accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Members Benefits Amount This is a balancing item in the list in which it is being used. Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as other than one of the following: - Administration Fees - Management Fees - Investment Fees - Trustee Fees - Audit and Tax Fees - Members benefits payable - Borrowings. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Other BS Fees Payable Amount This is a balancing item in the list in which it is being used. Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as other than any of the following: - Administration Fees - Management Fees - Investment Fees - Trustee Fees - Audit and Tax Fees - Members benefits payable - Borrowings. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Other BS Item Net Incurrance Settlement Transactions Amount This is a balancing item in the list in which it is being used. Report the amount paid, during the relevant period, to settle off balance sheet exposures related to liabilities other than those categorised as one of the following: - Administration Fees - Management Fees - Investment Fees - Trustee Fees - Audit and Tax Fees - Members benefits payable - Borrowings. The settlement of a liability takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Other BS Item Settlement Amount Record the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as trustee fees. Trustee fees are typically amounts payable to the trustee for performing their legal responsibilities as detailed in the Trust Deed. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Trustee Fees Incurred Face Value Amount Report the net value of all incurrance and settlement transactions, during the relevant period, of off balance sheet exposures related to liabilities classified as trustee fees payable. Trustee fees are typically amounts payable to the trustee for performing their legal responsibilities as detailed in the Trust Deed. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Trustee Fees Net Incurrence Settlement Transactions Amount Record the face value, or principle value, as at the relevant date, of off balance sheet exposures related to liabilities classified as trustee fees payable. Trustee fees are typically amounts payable to the trustee for performing their legal responsibilities as detailed in the Trustee Deed. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Trustee Fees Payable Amount Record the amount paid, during the relevant period, to settle off balance sheet exposures related to liabilities classified as trustee fees. Trustee fees are typically amounts payable to the trustee for performing their legal responsibilities as detailed in the Trust Deed. The settlement of a liability takes place when all legal or constructive obligations are eliminated. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Off Balance Sheet Trustee Fees Settlement Amount This is a balancing item in the list in which it is being used. Report the face value, or principle value, of off balance sheet exposures related to liabilities incurred during the relevant period and classified as other than the following: - Administration Fees - Management Fees - Investment Fees - Trustee Fees - Audit and Tax Fees - Members benefits payable - Borrowings. The face value or principle value of a liability represents the amount that an issuer agrees to pay at the maturity date. Off-balance sheet liability exposures relate to those liabilities or obligations that do not satisfy the recognition requirements of the relevant accounting standards and are therefore not recognised on the face of the balance sheet, or statement of financial position. Liabilities Exposures Other BS Item Incurred Face Value Amount Report the net market value, or fair value, of exposures classified as payables, or creditors, but excluding member benefits payables. Payables represent claims on the entity by it's suppliers and others for money, arising from the provision of goods or services by the supplier during the ordinary course of business. Member benefits represent those benefits arising from both accumulated/defined contributions plans and defined benefits plans. Under an accumulation/defined contributions plan, the entity's present obligation to pay benefits to members and beneficiaries in the future. It is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Under a defined benefits plan, accrued benefits of a defined benefit plan shall be measured, using actuarial assumptions and valuations where appropriate, as the present value of expected future payments to members arising from membership of the entity up to the measurement date. In absence of formal actuarial review, the amount is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. An exposure represents a claim or commitment of an entity, recorded both on and off the balance sheet and which can be the following in nature: (a) Credit exposures (i.e. such as a money market placement with a Bank or holding of a corporation's debt securities); (b) Asset exposures that are not in the nature of a credit exposure (e.g. a direct property investment); and (c) Exposures in the nature of a liability or obligation to a single party or group of related parties. An off-balance sheet exposure refers to an item that is not recognised in the statement of financial position, such as contingent assets and liabilities. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Liabilities Exposures Payables Exlcuding Member Benefits Net Market Value Amount Report the cumulative amount of losses recognised in accordance with actuarial standards as at the relevant date. Liabilities Insurance Accumulated Loss Recognition Amount This is the liability in respect of the Management Services Element, determined as the difference between the Policy Liability and the Life Investment Contract liability as recognised and measured according to accounting standards, that has been ceded under reinsurance. Include reinsured liabilities for deferred acquisition cost and deferred fee revenues. Liabilities Insurance Balancing Item Policy Liabilities Amount Cost of Bonus at the relevant date as per prudential standards but assuming previous period Best Estimate Bonus rates Includes best estimate interim and terminal bonuses. The cost of Bonus at the relevant date (whether best estimate or declared) reflects the cash value to the policy owners of those Bonuses at the relevant date. Best Estimate Bonus is the maximum level of Bonus which (on Best Estimate Assumptions and taking into account the company's profit distribution philosophy, including shareholder entitlements) can be added to a Participating Benefit over its benefit life without supplementary income from other sources, including policy owner retained profits. Liabilities Insurance Best Estimate Bonus Cost Amount Report the amount expected on Best Estimate Assumptions to be required to the end of the benefit period to meet future benefits and expenses related to past transactions for the business in force. The calculation process will take into account all factors which are known to be material, including future investment earnings, taxation, any options under the policies and future premiums, where relevant to the calculation. Best Estimate Assumptions are assumptions about future experience determined in accordance with relevant actuarial valuation standards. Report amounts gross of ceded reinsurance but inclusive of inwards reinsurance. Liabilities Insurance Best Estimate Gross Amount Report the Best Estimate Liability amount of policies that have been ceded under reinsurance. Best Estimate Liability is the amount expected on Best Estimate Assumptions to be required to the end of the benefit period to meet future benefits and expenses related to past transactions for the business in force. The calculation process will take into account all factors which are known to be material, including future investment earnings, taxation, any options under the policies and future premiums, where relevant to the calculation. Best Estimate Assumptions are assumptions about future experience determined in accordance with relevant actuarial valuation standards. Liabilities Insurance Best Estimate Reinsurance Amount For participating business this is the value of current period Shareholder Profits as per prudential standards. For non-participating business valued by projection methods this is the current period planned profit. For non-participating business valued by the accumulation method this is the current period planned acquisition expense recoveries. Do not report any value for investment business without discretionary participation features. Liabilities Insurance Best Estimate Shareholder Profits Amount The cost of declared bonuses at the relevant date reflecting the cash value to the policy owners of those bonuses at the relevant date. Excludes interim and terminal bonuses. Liabilities Insurance Bonus Declared Excluding Terminal Interim Amount Report the value of interim bonuses paid during the relevant period. A bonus is an amount of profit added at the discretion of the reporting party (including additions in respect of investment experience) to the benefits due under a Participating Benefit, but excluding any guaranteed rate of addition also applicable to the benefit. An interim bonus is a payment to exiting policy owners in lieu of the reversionary bonus that would have attached to their policies had they remained in force to the relevant date. Liabilities Insurance Bonus Interim Amount Report the value of terminal bonuses paid during the relevant period. A bonus is an amount of profit added at the discretion of the reporting party (including additions in respect of investment experience) to the benefits due under a Participating Benefit, but excluding any guaranteed rate of addition also applicable to the benefit. Terminal bonus is an additional payment to exiting policy owners beyond reversionary (and interim) bonus. An interim bonus is a payment to exiting policy owners in lieu of the reversionary bonus that would have attached to their policies had they remained in force at the relevant date. Liabilities Insurance Bonus Terminal Amount Report the total value of terminal and interim bonuses paid during the relevant period. A bonus is an amount of profit added at the discretion of the reporting party (including additions in respect of investment experience) to the benefits due under a Participating Benefit, but excluding any guaranteed rate of addition also applicable to the benefit. Terminal bonus is an additional payment to exiting policy owners beyond reversionary (and interim) bonus. An interim bonus is a payment to exiting policy owners in lieu of the reversionary bonus that would have attached to their policies had they remained in force to the relevant date. Liabilities Insurance Bonus Terminal And Interim Amount Report the fair value of the contractual obligation in relation to the deposit (investment) component of insurance policies in force as at the relevant date. Report amounts gross of ceded reinsurance but inclusive of inwards reinsurance. Liabilities Insurance Deposit Component Fair Value Amount Where projection techniques are used, report the net present value of Future Policy Benefits as at the relevant date, gross of reinsurance. For participating benefits, this includes past declared bonuses only. Current reporting period bonuses are excluded as per prudential standards. For non-participating benefits with an entitlement to Discretionary additions, the cost of the current year Discretionary Additions should be included. Where projection techniques are not used, report the policy liability as at the relevant date, gross of reinsurance, before deducting the value of unrecouped (deferred) acquisition expenses. These amounts include inwards reinsurance. Liabilities Insurance Future Policy Benefits Gross Amount Where projection techniques are used, report the net present value of Future Policy Benefits that have been ceded under reinsurance as at the relevant date. For participating benefits, this includes past declared bonuses only. Current reporting period bonuses are excluded as per prudential standards. For non-participating benefits with an entitlement to Discretionary additions, the cost of the current year Discretionary Additions should be included. Where projection techniques are not used, report the policy liability as at the relevant date, gross of reinsurance, before deducting the value of unrecouped (deferred) acquisition expenses. Liabilities Insurance Future Policy Benefits Reinsurance Amount Where projection techniques are used, report the net present value of Future Policy Expenses as at the relevant date, gross of ceded reinsurance, but inclusive of inwards reinsurance. Where projection techniques are not used, report nil. Liabilities Insurance Future Policy Expenses Gross Amount Where projection techniques are used, report the net present value of Future Policy Expenses that have been ceded under reinsurance as at the relevant date. Where projection techniques are not used, report nil. Liabilities Insurance Future Policy Expenses Reinsurance Amount Where projection techniques are used, report the component of the best estimate liability as at the relevant date, gross of reinsurance but inclusive of inwards reinsurance, relating to the net present value of Future Policy Premiums. Where projection techniques are not used, report nil. Liabilities Insurance Future Policy Premiums Gross Amount Where projection techniques are used, report the component of the best estimate liability as at the relevant date, relating to the net present value of Future Policy Premiums that have been ceded under reinsurance. Where projection techniques are not used, report nil. Liabilities Insurance Future Policy Premiums Reinsurance Amount Report the gross amount of insurance policy coverage or equivalent. - For risk products this will be the sum insured plus any reversionary bonuses. -F or investment type products this will be the account balance as at the relevant date. - For annuity and disability income products this will be the annual payment. - For investment linked products this will be the value of units as at the relevant date. - For group products, the value reported is the aggregate of each individual group member's policy as determined above. - For other products, the value reported should be consistent with the above. Liabilities Insurance Gross Policy Amount Report the value of gross policy liabilities, valued in accordance with prudential standards LPS 1.04, Valuation of Policy Liabilities. This amount does not include any offset for reinsurance. This amount includes liabilities for deferred fee revenue and deferred acquisition costs. For participating benefits, include bonuses in respect of the relevant period. This method of disclosure differs from the Australian Accounting Standards. Fees are defined as amounts of money paid for a particular piece of work or for a particular right or service (i.e. policy management fees). Liabilities Insurance Gross Policy Liabilities Direct Including Unearned Fee Revenue And Deferred Acquisition Costs Amount Report the value of gross policy liabilities assumed under reinsurance, valued in accordance with prudential standards LPS 1.04, Valuation of Policy Liabilities. This amount includes liabilities for deferred fee revenue and deferred acquisition costs. For participating benefits, include bonuses in respect of the relevant period. This method of disclosure differs from the Australian Accounting Standards. Fees are defined as amounts of money paid for a particular piece of work or for a particular right or service (i.e. policy management fees). Reinsurance contracts as defined by the Australian Accounting Standards, are insurance contracts issued by one insurer (the reinsurer) to compensate another insurer (the cedent) for losses on one or more contracts issued by the cedent. Liabilities Insurance Gross Policy Liabilities Reinsurance Including Unearned Fee Revenue And Deferred Acquisition Costs Amount This is a balancing item in the list in which it is being used. Report the value of any liability used in the determination of net assets backing policy liabilities, other than: - Borrowings; or - Tax liabilities. Liabilities Insurance Other Than Borrowings Tax Amount Report the net present value of future Policy Owner Bonuses in relation to future profits for participating business. Current year bonuses are excluded. Report amounts gross of ceded reinsurance but inclusive of inwards reinsurance. Liabilities Insurance Participating Business Future Profits Gross Amount Report the net present value of future Policy Owner Bonuses in relation to future profits for participating business that have been ceded under reinsurance. Current year bonuses are excluded. Liabilities Insurance Participating Business Future Profits Reinsurance Amount Report the total gross policy liability as per prudential standards, excluding current year bonuses. Note that this differs to the accounting standards treatment. Report amounts gross of ceded reinsurance but inclusive of inwards reinsurance. Liabilities Insurance Policy Gross Excluding Current Bonus Amount Gross Policy Liability in respect of inwards reinsurance business. This should be the gross figure, not net of retrocessions. Liabilities Insurance Policy Gross Inwards Reinsurance Amount Report the total policy liability net of reinsurance as per prudential standards, excluding current year bonuses. Note that this differs to the accounting standards treatment. Liabilities Insurance Policy Net Excluding Current Bonus Amount Report the total gross policy liability ceded under reinsurance as per prudential standards, excluding current year bonuses. Note that this differs to the accounting standards treatment. Liabilities Insurance Policy Reinsured Excluding Current Bonus Amount Report the value of the Profit Carrier (projection approach) or Acquisition Expense Recovery Carrier (accumulation approach) used by the reporting party to calculate the profit margins in accordance with actuarial standards for the relevant period. A profit carrier is a financially measureable indicator of either the expected costs of the services provided to the policy owner; or the expected income item relating to the services. Profit Carriers are selected and Profit Margins determined when a policy commences to enable the appropriate emergence of the expected shareholder profit over the term of the benefits. Liabilities Insurance Profit Carrier Amount Report the profit margin as per the actuarial standards. A profit carrier is a financially measureable indicator of either the expected costs of the services provided to the policy owner; or the expected income item relating to the services. Profit Margin = Value of future Best Estimate Shareholder Profits divided by Value of Profit Carrier(s) Best Estimate Shareholder Profits are: - For participating business this is the value of current period Shareholder Profits as per prudential standards. - For non-participating business valued by projection methods this is the current period planned profit. - For non-participating business valued by the accumulation method this is the current period planned acquisition expense recoveries. - Do not report any value for investment business without discretionary participation features. Profit Carriers are selected and Profit Margins determined when a policy commences to enable the appropriate emergence of the expected shareholder profit over the term of the benefits. Liabilities Insurance Profit Margin Percent Where projection techniques are used, report nil. Where projection techniques are not used, report the component of the policy liability as at the relevant date, gross of reinsurance but inclusive of inwards reinsurance, relating to the value of the unrecouped (deferred) acquisition expenses. Liabilities Insurance Reduction in Policy Liability Due To Deferred Acquisition Cost Recovery Gross Amount Where projection techniques are used, report nil. Where projection techniques are not used, report the component of the policy liability as at the relevant date, relating to the value of the unrecouped (deferred) acquisition expenses that have been ceded under reinsurance. Liabilities Insurance Reduction in Policy Liability Due To Deferred Acquisition Cost Recovery Reinsurance Amount Report the fair value of the contractual obligation in relation to the deposit (investment) component of insurance policies that have been ceded under reinsurance as at the relevant date. Liabilities Insurance Reinsurance Deposit Component Fair Value Amount Report the gross amount of insurance policy coverage that has been reinsured. For investment type products this will be the reinsured amount of the account balance as at the relevant date. Liabilities Insurance Reinsured Gross Policy Amount Report the value of statutory fund profits allocated to participating policy owners generally, but not yet vested as specific amounts to particular policies. Liabilities Insurance Retained Profits Policy Owners Amount