Financial Position 3 Assets Exposures Securities Lending Or Sold Under Repurchase Agreements Amount This is the value of contractual arrangement involving the provision of securities or other financial assets (collateral) in exchange for cash with a commitment to repurchase the same or similar collateral at a fixed price either on a specified future date or on demand. Liabilities Exposures Debt Securities Issued Amount This is the value of debt securities issued. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards. Liabilities Exposures Debt Securities Not Hybrids Issued Amount This is the value of debt securities issued excluding hybrid securities treated as liabilities. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards. Hybrid securities treated as liabilities are determined in accordance with accounting standards.