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 Financial Position 5 Report the net market value, or fair value, of the net position of derivative contracts classified as bought call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A bought call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Bought Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as bought put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A bought put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to sell a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Bought Put Options Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents total derivative financial instruments less those derivative derivative financial instruments which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Contracts Other Net Market Value Amount Report the net market value, or fair value, of bought protection credit derivatives held by the reporting party as at the relevant date. This item is to be determined in accordance with relevant accounting standards and ADI Guidance Notes. Bought protection credit derivatives enable users to transfer the credit risk of an underlying asset from one party, the protection buyer, to another, the protection seller, in isolation from other risks. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Credit Derivatives Bought Protection Net Market Value Amount Report the face value, or gross amount, of bought protection credit derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with the relevant accounting standards and ADI Guidance Notes where applicable. Bought protection credit derivatives enable users to transfer the credit risk of an asset from one party, the protection buyer, to another, the protection seller, in isolation from other risks. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Credit Derivatives Bought Protection Principal Amount Report the net market value, or fair value, of sold protection credit derivatives held by the reporting party as at the relevant date. This item is to be determined in accordance with the relevant accounting standards and ADI Guidance Notes where applicable. Sold protection credit derivatives enable users to transfer the credit risk of an underlying asset from one party, the protection buyer, to another, the protection seller, in isolation from other risks. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Credit Derivatives Sold Protection Net Market Value Amount Report the face value, or gross amount, of sold protection credit derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with the relevant accounting standards and ADI Guidance Notes where applicable. Sold protection credit derivatives enable users to transfer the credit risk of an underlying asset from one party, the protection buyer, to another, the protection seller, in isolation from other risks. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Credit Derivatives Sold Protection Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as equity bought call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity bought call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy a specific amount of equity securities at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Bought Call Options Net Market Value Amount Report the net market value, or fair value, of equity based bought option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Bought Options Net Market Value Amount Report the face value, or gross amount, of equity based bought option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. An bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Bought Options Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as equity bought put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity bought put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to sell a specific amount of equity securities at a pre-agreed rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Bought Put Options Net Market Value Amount Report the net market value, or fair value, of the net position of equity derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity derivative contract is any contract that transfers the equity risk on an underlying equity security from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Contracts Net Market Value Amount This is the balancing item in the list in which it is being used. Report the net market value, or fair value, of other equity derivative contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents the principal value of total equity derivative contracts less those equity derivative contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Contracts Other Net Market Value Amount Report the face value, or gross amount, of equity based derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Contracts Principal Amount Report the net market value, or fair value, of equity based forward derivative contracts held by the reporting party, as at the relevant date. This item is to be determined in accordance with accounting standards. Forwards are agreements to exchange a predetermined amount of an underlying asset financial instruments at a specified future date and at a predetermined price. Equity derivative contracts are any contract that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Forwards Net Market Value Amount Report the face value, or gross amount, of equity based forward derivative contracts. Forwards are agreements to exchange a predetermined amount of an underlying asset at a specified future date and at a predetermined price. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Forwards Principal Amount This is the balancing item in the list in which it is being used. Report the net market value, or fair value, of the net position of other derivative contracts which are classified as equity contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total equity contracts less those equity contracts which are defined as any of the following: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; or - Written (sold) put options. An equity contract is any contract that transfers the equity risk on an underlying equity security from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Other Contracts Net Market Value Amount This is the balancing item in the list in which it is being used. Report the face value, or gross amount, of other equity derivative contracts held by the reporting party as at the relevant date. This balancing item represents the principal value of total equity derivative contracts less those equity derivative contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Other Contracts Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold equity call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold equity call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to sell a specific amount of equity securities at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Sold Call Options Net Market Value Amount Report the net market value, or fair value, of equity based short sold option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold, or written, option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of equity securities at a pre-agreed price, on or before a specific future date. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Sold Options Net Market Value Amount Report the face value, or gross amount, of equity based short sold option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold, or written, option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Sold Options Principal Amount Report the net market value, or fair value, of the net position of derivative financial instruments classified as sold equity put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold equity put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to buy a specific amount of equity securities at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Sold Put Options Net Market Value Amount Report the net market value, or fair value, of equity based swap derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with the accounting standards. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Swaps Net Market Value Amount Report the face value, or gross amount, of equity based swap derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. Equity derivative contracts are contracts that at least partly transfers the equity risk on an underlying equity security from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Equity Swaps Principal Amount Report the net market value or fair value, of the net position of derivative contracts classified as equity warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity warrant is a warrant issued over equity securities (for example, shares in companies). It provides the equity warrant holder with the right to buy or sell the equity securities at a pre-agreed price on or before a specific future date. A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Equity Warrants Net Market Value Amount Report the net market value, or fair value, of foreign exchange and gold bought option contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Bought Options Net Market Value Amount Report the face value, or gross amount, of foreign exchange and gold bought option contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Bought Options Principal Amount Report the net market value, or fair value, of the net position of foreign exchange and gold derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Contracts Net Market Value Amount This is the balancing item in the list in which it is being used. Report the market value, or fair value, of other foreign exchange and gold contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents the net market value, or fair value, of total foreign exchange contracts less those foreign exchange contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Contracts Other Net Market Value Amount Report the face value, or gross amount, of foreign exchange and gold derivative contracts held by the reporting party, as at the relevant date. The value of this item is to be determined in accordance with accounting standards. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Principal Amount Report the net market value, or fair value, of foreign exchange and gold forward derivative contracts. This item is to be determined in accordance with accounting standards. Forwards are agreements to exchange a predetermined amount of an underlying asset at a specified future date and at a predetermined price. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Forwards Net Market Value Amount Report the face value, or gross amount, of foreign exchange and gold forward derivative contracts. This item is to be determined in accordance with account standards. Forwards are agreements to exchange a predetermined amount of an underlying asset at a specified future date and at a predetermined price. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Forwards Principal Amount This is the balancing item in the list in which it is being used. Report the face value, or gross amount, of other foreign exchange and gold contracts held by the reporting party, as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents the principal value of total foreign exchange contracts less those foreign exchange contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Other Contracts Principal Amount Report the fair value of foreign exchange and gold short sold option contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold/written option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Sold Options Net Market Value Amount Report the face value, or gross amount, of foreign exchange and gold short sold option contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold/written option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of Foreign currency at a pre-agreed price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Sold Options Principal Amount Report the fair value of foreign exchange and gold swaps held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange And Gold Swaps Net Market Value Amount Report the face value, or gross amount, of foreign exchange and gold swaps held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Foreign Exchange And Gold Swaps Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as bought foreign exchange call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A bought foreign exchange call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy a specific amount of foreign currency at a pre-agreed rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Bought Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as bought foreign exchange put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A bought foreign exchange put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to sell a specific amount of foreign currency at a pre-agreed rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Bought Put Options Net Market Value Amount Report the net market value, or fair value, of the net position of foreign exchange derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Contracts Net Market Value Amount This is a balancing item in the list in which it is being used. Report the net market value, or fair value, of the net position of other foreign exchange derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total foreign exchange contracts less those foreign exchange contracts which are defined as any of the following: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; or - Written (sold) put options. A foreign exchange contract is any contract that transfers the exchange rate risk on an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Other Contracts Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold foreign exchange call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold foreign exchange call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to sell a specific amount of foreign currency at a pre-agreed rate, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Sold Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold foreign exchange put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold foreign exchange put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to buy a specific amount of foreign currency at a pre-agreed rate, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Sold Put Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as foreign exchange warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A foreign exchange warrant is any warrant contract that transfers the exchange rate risk of an underlying asset from one party to another. A warrant is a call option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Foreign Exchange Warrants Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as interest rate bought call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate bought call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Bought Call Options Net Market Value Amount Report the net market value, or fair value, of interest rate bought option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of financial instruments at a pre-agreed price, on or before a specific future date. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Bought Options Net Market Value Amount Report the face value, or gross amount, of interest rate bought option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of financial instruments at a pre-agreed price, on or before a specific future date. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Interest Rate Bought Options Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as interest rate bought put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate bought put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Bought Put Options Net Market Value Amount Report the net market value or fair value, of the net position of interest rate derivative contracts consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Contracts Net Market Value Amount This is the balancing item in the list in which it is being used. Report the market value, or fair value, of other interest rate derivative contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents the net market value, of fair value, of total interest rate derivative contracts less those interest rate derivative contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Contracts Other Net Market Value Amount Report the face value, or gross amount, of interest rate based derivative contracts held by the reporting party as at the relevant date. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Interest Rate Contracts Principal Amount Report the net market value, or fair value, of interest rate based forward derivative contracts consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A derivative is 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. Forwards are agreements to exchange a predetermined amount of financial instruments at a specified future date and at a predetermined price. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Forwards Net Market Value Amount Report the face value, or gross amount, of interest rate based forward derivative contracts consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A derivative is 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. Forwards are agreements to exchange a predetermined amount of financial instruments at a specified future date and at a predetermined price. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. Assets Derivative Financial Instruments Interest Rate Forwards Principal Amount This is a balancing item in the list in which it is being used. Report the net market value, or fair value, of the net position of other derivative contracts which are classified as interest rate contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total interest rate contracts less those interest rate contracts which are classed as any of the following: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; and - Written (sold) put options. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Other Contracts Net Market Value Amount This is the balancing item in the list in which it is being used. Report the face value, or gross amount, of other interest rate derivative contracts held by the reporting party as at the relevant date. This balancing item represents the principal value of total interest rate derivative contracts less those interest rate derivative contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Sold option positions; An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Interest Rate Other Contracts Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as interest rate sold call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate sold call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Sold Call Options Net Market Value Amount Report the net market value, or fair value, of interest rate based short sold option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold/written option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Sold Options Net Market Value Amount Report the face value, or gross amount, of interest rate based short sold option derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. A sold/written option includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Interest Rate Sold Options Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold interest rate put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold interest rate put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Sold Put Options Net Market Value Amount Report the net market value, or fair value, of interest rate based swap derivative contracts consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A derivative is 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. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Swaps Net Market Value Amount Report the face value, or gross amount, of interest rate based swap derivative contracts. Swaps are financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. An interest rate derivative contract is any contract that transfers the interest rate risk on an underlying asset from one party to another. A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity i.e. where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Interest Rate Swaps Principal Amount Report the net market value or fair value, of the net position of derivative contracts classified as interest rate warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate warrant is any warrant contract that transfers the interest rate risk on an underlying asset from one party to another. A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Interest Rate Warrants Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents total derivative financial instruments less those derivative derivative financial instruments which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; or - Equity contracts; A derivative is 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. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Market Related Contracts Excluding Interest Rate Foreign Exchange And Equity Contracts Net Market Value Amount Report the net market value, or fair value, of the net position of derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of other bought option positions held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents total bought option positions less those bought option positions which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; and - Equity contracts; A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Bought Options Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other bought option positions held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents the principal value of total bought option positions less those bought option positions which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts A bought option includes both put and call options that have been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Bought Options Principal Amount This item is a balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of other derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents all derivative contracts less those derivative contracts which are defined as any of the following: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; or - Written (sold) put options. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Contracts Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other derivative contracts held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents the principal value of total derivative financial instruments less those derivatives which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts; Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Contracts Principal Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of other forward derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with relevant accounting standards and ADI Guidance Notes. This balancing item represents total forward derivative contracts less those forward derivative contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Forward derivative contracts are typically considered to be agreements to exchange a predetermined amount of an underlying asset at a specified future date and at a predetermined price. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Forwards Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other forward derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents total forward derivative contracts less those forward derivative contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Forward contracts are typically considered to be agreements to exchange a predetermined amount of an underlying asset at a specified future date and at a predetermined price. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Forwards Principal Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contacts classified as bought call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total bought call options less those bought call options that are classed as: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). A bought call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Bought Call Options Net Market Value Amount This item is a balancing item in the list in which it is being used. Report the net market value, or fair value, of the net position of any other derivative contracts classified as bought put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total bought put options less those bought put options which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). A bought put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to sell a specific amount of the underlying asset at a pre-agreed rate, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Bought Put Options Net Market Value Amount This item is a balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total derivative contracts less those derivatives which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Contracts Net Market Value Amount This item is a balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of other derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total derivative contracts less those derivatives contracts which are excluded below: Exclude those types of derivative contracts defined as: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; or - Written (sold) put options. Also exclude those derivative contracts that are classed as: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Other Contracts Net Market Value Amount This item is a balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contracts classified as sold call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total sold call options less those sold call options which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). A sold call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to sell a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Sold Call Options Net Market Value Amount This item is a balancing item in the list in which it is being used. Report the net market value, or fair value, of the net position of any other derivative contracts classified as sold put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total sold put options less those sold put options which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). A sold put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to buy a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Sold Put Options Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of any other derivative contracts classified as warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total warrants less those warrants which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Equity contracts; or - Precious metal contracts (including gold). A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Market Related Warrants Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of all other derivative financial instruments held by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. This balancing item represents total derivatives less those derivatives which are excluded below: Exclude those types of derivative financial instruments defined as: - Forwards; - Swaps - Bought option positions; - Written (sold) option positions; - Bought protection credit derivatives; or - Sold protection credit derivatives. Also exclude those derivative financial instruments that are classed as: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Other Other Contracts Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents total derivative financial instruments less those derivatives which are excluded below: Exclude those types of derivative financial instruments which are defined as: - Forwards; - Swaps; - Bought option positions; - Sold option positions; - Bought protection credit derivatives; or - Sold protection credit derivatives. Also exclude those derivative financial instruments which are classed as: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts; Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Other Contracts Principal Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of short sold option positions the entity has exposure to. This balancing item represents total written (sold) option positions less those written (sold) option positions which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. A sold, or written, option position includes both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). 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 Derivative Financial Instruments Other Sold Options Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other short sold option positions held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents the principal value of total written (sold) options less those written (sold) options which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Sold/written options include both put and call options that have been sold by an entity. It obliges the selling entity to buy or sell a specific amount of an underlying asset at a pre-agreed price, on or before a specific future date. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Sold Options Principal Amount This item is the balancing item in the list in which it appears. Report the market value, or fair value, of other swap derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. Swap derivative contracts are typically considered to be financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. This balancing item represents total swap derivative contracts less those swap derivative contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). 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 Derivative Financial Instruments Other Swaps Net Market Value Amount This item is the balancing item in the list in which it appears. Report the face value, or gross amount, of other swap derivative contracts held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. This balancing item represents total swap derivative contracts less those swap derivative contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange and gold contracts; or - Equity contracts. Swaps are typically considered to be financial instruments representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. The principal amount must be reported as a positive value, even for short positions in derivative financial instruments. Assets Derivative Financial Instruments Other Swaps Principal Amount Report the net market value, or fair value, of the net position of derivative contracts classified as precious metal bought call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal bought call option is a call option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to buy a specific amount of precious metal at a pre-agreed price, on or before a specific future date. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Bought Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as precious metal bought put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal bought put option is a put option that has been purchased by an entity. It provides the purchasing entity with the right but not the obligation to sell a specific amount of precious metal at a pre-agreed rate, on or before a specific future date. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Bought Put Options Net Market Value Amount Report the net market value or fair value, of the net position of precious metal derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal derivative contract is any contract that transfers the precious metal price risk on an underlying precious metal from one party to another. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Contracts Net Market Value Amount This item is the balancing item in the list in which it appears. Report the net market value, or fair value, of the net position of all other derivative contracts which are classified as precious metal contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total precious metal derivative contracts less those precious metal derivative contracts which are defined as any of the following: - Warrants; - Bought call options; - Bought put options; - Written (sold) call options; or - Written (sold) put options. A precious metal contract is any contract that transfers the precious metal price risk on an underlying precious metal from one party to another. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Other Contracts Net Market Value Amount Report the net market value, or fair value, of the net position of derivative financial instruments classified as precious metal sold call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal sold call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to sell a specific amount of precious metal at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Sold Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold precious metal put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold precious metal put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to buy a specific amount of precious metals at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Sold Put Options Net Market Value Amount Report the net market value or fair value, of the net position of derivative contracts classified as precious metal warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal warrant is any warrant contract that transfers the precious metal price risk on an underlying precious metal from one party to another. A precious metal is a classification of metals that are considered to be rare and/or have high economic value, and include gold, silver, platinum and palladium. A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Precious Metal Warrants Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold call options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold call option is a call option that has been sold, or written, by an entity. It provides the selling entity with the obligation to sell a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Sold Call Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative contracts classified as sold put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to buy a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Sold Put Options Net Market Value Amount Report the net market value, or fair value, of the net position of derivative financial instruments classified as warrants, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as a call option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity ie where it represents either a net gain or net loss to the entity across all open positions. 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 Derivative Financial Instruments Warrants Net Market Value Amount Report the acquisition cost, or historical cost, of 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. 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 Investment Real Estate Property Acquired Historical Cost Amount Report the hedging adjustment required to translate the aggregate investment property balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Assets Investment Real Estate Property Adjustment Hedging Amount Report the look-through adjustment for investment property held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts, or for owner-occupied property initially aggregated as non-investment property. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as equities or unit trusts to the appropriate categories on a look-through basis. Assets Investment Real Estate Property Adjustment Look Through Amount Report the net market value, or fair value, of holdings of commercial property investments. 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. Commercial property includes property such as office, retail (includes retail shops, restaurants, shopping centres), tourism and leisure (including hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries). 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. Assets Investment Real Estate Property Commercial Net Market Value Amount Report the proceeds received or receivable on the disposal of 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. Assets Investment Real Estate Property Disposal Proceeds Amount Report the net market value, or fair value, of holdings of infrastructure property investments. 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. 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. Assets Investment Real Estate Property Infrastructure Net Market Value Amount Report the net value of all acquisition and disposal transactions of 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). Assets Investment Real Estate Property Net Acquisition Disposal Transactions Amount This is the description of the detailed line items within the balancing item within the list in which it is being used. Provide a description of any other holdings of 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. Exclude direct investments in property trusts (both listed and unlisted). Assets Investment Real Estate Property Other Description This is a balancing item within the list in which it is being used. Report the net market value, or fair value, of any other holdings of property investments. 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. 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. Assets Investment Real Estate Property Other Net Market Value Amount The value to be reported is the net market value, or fair value, of holdings of investment property, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. The classification and measurement of the investment property should be consistent with the basis used in AASB140 Investment Property. 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 Investment Real Estate Property Plus Accrued Income Net Market Value Amount Report the net market value, or fair value, of holdings of residential property investments. 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. 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. Assets Investment Real Estate Property Residential Net Market Value Amount Report the net market value, or fair value, of receivables, including outstanding premiums, but not deferred acquisition costs arising in respect of policies. Do not include accrued income from investment assets. This method of disclosure differs from the Australian Accounting Standards. Acquisition costs, as defined by the Australian Accounting Standards, are the fixed and variable costs of acquiring new business including commissions and similar distribution costs, and costs of accepting, issuing and initially recording policies. (Acquisition costs relate to the costs incurred in acquiring specific life insurance contracts during the relevant period. They do not include the general growth and development costs incurred by a life insurer.) 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 Loans And Receivables Receivables Excluding Accrued Income Net Amount