Financial Position 5 The value of loans held. Assets Loans And Receivables Held Amount This element has been retired and should no longer be used. Gross amounts loaned or advanced for which an interest component is being charged. Assets Loans And Receivables Interest Bearing Loans Amount This element has been retired and should no longer be used. Gross amounts loaned or advanced for which no interest component is being charge Assets Loans And Receivables Interest Free Loans Amount Loans and receivables, other financial assets in accordance with the order of liquidity method of presentation. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Loans And Receivables Net Amount