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 This is the value, as at the relevant date, of both derivative contracts and other undrawn (off-balance sheet) lending commitments where timing of the interest rate repricing is known. Derivatives are to be reported consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. The amount of each commitment reported will represent the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item. Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party. 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 derivatives regardless of whether favourable or unfavourable to the reporting entity. Assets Derivative Financial Instruments And Undrawn Commitments Amount This is the value, as at the relevant date, of bought credit derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A bought credit derivative is a credit derivative that has been purchased by an entity. A credit derivative enables the user 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. Assets Derivative Financial Instruments Bought Credit Derivatives Amount This is the value of cross-border financial claims (i.e. positive fair values) resulting from derivative contracts of all of the reporting party's offices worldwide and the financial claims from derivative contracts of their foreign affiliates vis-a-vis residents of the countries where the offices are located, independent of whether the derivative contracts are booked as off- or on-balance sheet items. The data should cover in principle all derivative contracts that are reported in the context of the triennial central bank survey of foreign exchange and derivatives market activity, which is coordinated by the Bank for International Settlements (BIS). The data thus mainly comprise forwards, swaps and options relating to foreign exchange, interest rate, equity, commodity and credit derivative contracts. However, credit derivatives, such as credit default swaps and total return swaps, should only be reported if they belong to the 'trading book' of a protection buying reporting entity. Financial claims resulting from derivative contracts should be valued at fair values (i.e. current credit exposure calculated as the sum of all positive fair values of derivative contracts outstanding after taking account of legally enforceable bilateral netting agreements) as this ensures consistency not only with the BIS OTC derivatives statistics but also with the valuation principles for all other on- and off-balance sheet items in the BIS international financial statistics. Negative fair values of derivative contracts are considered to represent financial liabilities and are therefore by definition excluded from the reporting of financial claims. 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. Assets Derivative Financial Instruments Claims BIS Amount This is the value, as at the relevant date, of commodity contracts (other than precious metal contracts), consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A commodity contract is any contract that transfers the commodity price risk of an underlying commodity from one party to another. For the purposes of this item do not include precious metal 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. Assets Derivative Financial Instruments Commodity Excluding Precious Metal Contracts 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 This is the value, as at the relevant date, of bought equity 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 pay or receive a specific amount of money based on a pre-agreed price, on or before a specific future date. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Bought Call Options Amount This is the value, as at the relevant date, of bought equity 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 pay or receive a specific amount of money based on a pre-agreed price, on or before a specific future date. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Bought Put Options Amount This is the value, as at the relevant date, of equity contracts held, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Amount This is the value, as at the relevant date, of bought (long/purchased) equity derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity contract is any contract that at least partly transfers the equity risk of an underlying equity security from one party to another. Bought (long) positions represent assets, or instruments, that have been purchased by the reporting party. With regard to options, this refers to the purchase of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Equity Contracts Bought Amount This is the value, as at the relevant date, of equity derivative contracts in relation to claims liabilities as determined in accordance with relevant accounting standards. Claims liabilities represent the total estimated ultimate cost to an insurer of settling all claims arising from events which have occurred as at the relevant date, whether reported or not. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Claims Liabilities Amount This is the value, as at the relevant date, of equity derivative contracts in relation to debt funding/borrowing. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Debt Amount This is the value, as at the relevant date, of equity derivative contracts held, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. For the purposes of this item, derivative exposures for options is to be calculated on a delta-weighted basis. An equity contract is any contract that at least partly transfers the equity risk of 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). Delta-weighted position is calculated by multiplying the market value of the underlying position by the absolute value of the delta on that position. Delta represents the rate of change of an options price for a unit change in the price of the underlying asset. Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Derivative Financial Instruments Equity Contracts Delta Weighted Amount This is the value, as at the relevant date, of equity derivative contracts classified by the reporting party as investment assets or in relation to assets classified by the reporting party as investments. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Investment Amount This is the value, as at the relevant date, of equity derivative contracts classified by the reporting party as assets other than investments or in relation to assets classified by the reporting party other than as investments. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Non Investment Amount This is the value, as at the relevant date, of equity derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Contracts Other GRF160 Amount This is the value, as at the relevant date, of written (short/sold) equity derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An equity contract is any contract that at least partly transfers the equity risk of an underlying equity security from one party to another. Written (short/sold) positions represent assets, or instruments, that have been contracted to be sold at a future date without the reporting party actually owning them at the time of entering into the contract. With regard to options, this refers to the sale of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Equity Contracts Written Amount This is the value, as at the relevant date, of forward equity contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A Forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Forwards Amount This is the value, as determined in accordance with accounting standards as at the relevant date, of equity forward contracts, swap contracts and any other interest rate contract other than those classified as : - Bought options; - Written (sold) options: or - Credit derivatives - bought or sold protection. A forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. A Swap is a financial instrument representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. 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 (call options) or sell (put options) a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. A bought credit derivative is a credit derivative that has been purchased by an entity. A credit derivative enables the user 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. A sold credit derivative is a credit derivative that has been sold, or written, by an entity. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Forwards Swaps Other Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other equity contracts held, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents the value of total equity derivative contracts less those contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Written (Sold) option positions; An equity contract is any contract that at least partly transfers the equity risk of 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 Assets Derivative Financial Instruments Equity Other Contracts Amount This is the value, as at the relevant date, of sold equity 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 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. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Sold Call Options 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 This is the value, as at the relevant date, of sold equity put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. 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 pay or receive a specific amount of money based on a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Sold Put Options Amount This is the value, as at the relevant date, of equity swaps held by the reporting party, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A Swap is a financial instrument representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. An equity contract is any contract that at least partly transfers the equity risk of 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. Assets Derivative Financial Instruments Equity Swaps Amount This is the value, as at the relevant date, of written (sold) equity options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A written (sold) option includes both put and call options that have been sold by an entity. It provides the selling entity with 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. An equity contract is any contract that at least partly transfers the equity risk of 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 Assets Derivative Financial Instruments Equity Written Options Amount This is the value, as at the relevant date, of bought foreign exchange and gold 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 pay or receive a specific amount of money based on a pre-agreed rate or price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Bought Call Options Amount This is the value, as at the relevant date, of bought foreign exchange and gold 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 pay or receive a specific amount of money based on a pre-agreed rate or price, on or before a specific future date. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Bought Put Options Amount This is the value, as at the relevant date, of both 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 of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Amount This is the value, as at the relevant date, of bought (long/purchased) 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 of 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. Bought (long) positions represent assets, or instruments, that have been purchased by the reporting party. With regard to options, this refers to the purchase of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Bought Amount This is the value, as at the relevant date, of foreign exchange and gold derivative contracts, in relation to claims liabilities as determined in accordance with relevant accounting standards. Claims liabilities represent the total estimated ultimate cost to an insurer of settling all claims arising from events which have occurred as at the relevant date, whether reported or not. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Claims Liabilities Amount This is the value, as at the relevant date, of foreign exchange and gold derivative contracts in relation to debt funding/borrowing. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Debt Amount This is the value, as at the relevant date, of foreign exchange and gold derivative contracts, classified by the reporting party as investment assets or in relation to assets classified by the reporting party as investments. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Investment Amount This is the value, as at the relevant date, of foreign exchange and gold derivative contracts, classified by the reporting party as assets other than investments or in relation to assets classified by the reporting party other than as investments. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Non Investment Amount This is the value, as at the relevant date, of foreign exchange and gold derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Other GRF160 Amount This is the value, as at the relevant date, of written (short/sold) 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 of 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. Written (short/sold) positions represent assets, or instruments, that have been contracted to be sold at a future date without the reporting party actually owning them at the time of entering into the contract. With regard to options, this refers to the sale of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Contracts Written Amount This is the value, as at the relevant date, of both foreign exchange and gold forward contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. Outstanding spot transactions should be treated as forward foreign exchange contracts. A Forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Forwards Amount This is the value, as determined in accordance with accounting standards as at the relevant date, of foreign exchange and gold forward contracts, swap contracts and other foreign exchange and gold contracts that are not classified as : - Bought options; - Written (sold) options: or - Credit derivatives - bought or sold protection. A forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. A Swap is a financial instrument representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. 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 (call options) or sell (put options) a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. A bought credit derivative is a credit derivative that has been purchased by an entity. A credit derivative enables the user 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. A sold credit derivative is a credit derivative that has been sold, or written, by an entity. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Forwards Swaps Other Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other foreign exchange and gold derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents the value of total foreign exchange and gold derivative contracts less those contracts which are defined as any of the following: - Forwards; - Swaps; - Bought option positions; or - Written (Sold) option positions; A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Other Contracts Amount This is the value, as at the relevant date, of written (sold) foreign exchange and gold 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 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. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Sold Call Options 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 This is the value, as at the relevant date, of written (sold) foreign exchange and gold put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. 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 pay or receive a specific amount of money based on a pre-agreed rate or price, on or before a specific future date, if and when exercised by the holder of the option position. A foreign exchange contract is any contract that transfers the exchange rate risk of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Sold Put Options Amount This is the value, as at the relevant date, of both foreign exchange and gold swaps, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A Swap is a financial instrument 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 of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Swaps Amount This is the value, as at the relevant date, of written (sold) foreign exchange and gold options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A written (sold) option includes both put and call options that have been sold by an entity. It provides the selling entity with 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 of 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. Assets Derivative Financial Instruments Foreign Exchange And Gold Written Options Amount This is the value, as at the relevant date, of foreign exchange contracts (not including gold 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 of 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. Assets Derivative Financial Instruments Foreign Exchange Contracts Amount This is a balancing item in the list in which it is being used. This balancing item represents total derivative contracts, as determined according to accounting standards as at the relevant date, (other than options or credit derivatives) that are not classified as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Options includes both put and call options that have been purchased or sold by an entity. It provides the reporting party with the right to buy (for call options) or the obligation to sell (for put options) a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. A credit derivative enables the user 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. Assets Derivative Financial Instruments Forwards Swaps Other Amount This is the value, as at the relevant date, of bought interest rate 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 pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Bought Call Options Amount This is the value, as at the relevant date, of bought interest rate 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 pay or receive a specific amount of money based on a pre-agreed interest rate, on or before a specific future date. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Bought Put Options Amount This is the value, as at the relevant date, 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 contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Amount This is the value, as at the relevant date, of bought (long/purchased) interest rate derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate contract is any contract that transfers the interest rate risk of an underlying asset from one party to another. Bought (long) positions represent assets, or instruments, that have been purchased by the reporting party. With regard to options, this refers to the purchase of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Interest Rate Contracts Bought Amount This is the value, as at the relevant date, of interest rate derivative contracts in relation to claims liabilities as determined in accordance with relevant accounting standards. Claims liabilities represent the total estimated ultimate cost to an insurer of settling all claims arising from events which have occurred as at the relevant date, whether reported or not. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Claims Liabilities Amount This is the value, as at the relevant date, of interest rate derivative contracts in relation to debt funding/borrowing. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Debt Amount This is the value, as at the relevant date, of interest rate derivative contracts classified by the reporting party as investment assets or in relation to assets classified by the reporting party as investments. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Investment Amount This is the value, as at the relevant date, of interest rate derivative contracts classified by the reporting party as assets other than investments or in relation to assets classified by the reporting party other than as investments. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Non Investment Amount This is the value, as at the relevant date, of interest rate derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Contracts Other GRF160 Amount This is the value, as at the relevant date, of written (short/sold) interest rate derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. An interest rate contract is any contract that transfers the interest rate risk of an underlying asset from one party to another. Written (short/sold) positions represent assets, or instruments, that have been contracted to be sold at a future date without the reporting party actually owning them at the time of entering into the contract. With regard to options, this refers to the sale of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Interest Rate Contracts Written Amount This is the value, as at the relevant date, of interest rate forward contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Forwards Amount This is the value, as at the relevant date, of interest rate futures and forward contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standard. Futures & forward contracts are agreements to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. Futures contracts are exchange traded, whereas forwards are over the counter instruments. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Forwards Futures Amount This is the value, as determined in accordance with accounting standards as at the relevant date, of interest rate forward contracts, swap contracts and any other interest rate contract other than those classified as : - Bought options; - Written (sold) options: or - Credit derivatives - bought or sold protection. A forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. A Swap is a financial instrument representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. 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 (call options) or sell (put options) a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. A bought credit derivative is a credit derivative that has been purchased by an entity. A credit derivative enables the user 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. A sold credit derivative is a credit derivative that has been sold, or written, by an entity. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Forwards Swaps Other Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other interest rate derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents the value of total interest rate derivative contracts less those contracts which are defined as any of the following: - Forwards; - Swaps; - Bought options; or - Written (Sold) options. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Other Contracts Amount This is the value, as at the relevant date, of written (sold) interest rate 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 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. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Sold Call Options 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 This is the value, as at the relevant date, of written (sold) interest rate put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. 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 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. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Sold Put Options Amount This is the value, as at the relevant date, of interest rate swap contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A Swap is a financial instrument 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 contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Swaps Amount This is the value, of interest rate swap contracts, first provided during the relevant period, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A Swap is a financial instrument 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 contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Swaps Provided Amount This is the value, as at the relevant date, of written (sold) interest rate options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A written (sold) option includes both put and call options that have been sold by an entity. It provides the selling entity with 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. An interest rate contract is any contract that transfers the interest rate risk of 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. Assets Derivative Financial Instruments Interest Rate Written Options Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other 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 which are classified as any of the following: - Interest Rate Swaps; - Interest Rate Option Contracts; - Interest Rate Futures and Forwards Contracts; and - Foreign Exchange Derivative 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. Assets Derivative Financial Instruments Other ARF 117 0 Contracts Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other bought call option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total bought call option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. 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 pay or receive a specific amount of money based on 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. Assets Derivative Financial Instruments Other Bought Call Options Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other bought option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total bought option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - 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 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. Assets Derivative Financial Instruments Other Bought Options Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other bought put option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total bought put option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. 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 pay or receive a specific amount of money based on 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. Assets Derivative Financial Instruments Other Bought Put Options Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents the value of total derivative financial instruments less those derivatives which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - 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. Assets Derivative Financial Instruments Other Contracts Amount This is a balancing item in the list in which it is being used. This balancing item represents total derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Bought (long) positions represent assets, or instruments, that have been purchased by the reporting party. With regard to options, this refers to the purchase of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Other Contracts Bought Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of derivative contracts in relation to claims liabilities other than those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Claims liabilities represent the total estimated ultimate cost to an insurer of settling all claims arising from events which have occurred as at the relevant date, whether reported or not. 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. Assets Derivative Financial Instruments Other Contracts Claims Liabilities Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of derivative contracts in relation to debt funding/borrowing other than those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals 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. Assets Derivative Financial Instruments Other Contracts Debt Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing; other than those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals 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. Assets Derivative Financial Instruments Other Contracts GRF160 Amount This is a balancing item in the list in which it is being used. This balancing item represents total written (short/sold) derivative contracts other than those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Written (short/sold) positions represent assets, or instruments, that have been contracted to be sold at a future date without the reporting party actually owning them at the time of entering into the contract. With regard to options, this refers to the sale of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Other Contracts Written Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other forward derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total forward derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; or - Equity contracts. A Forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument 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. Assets Derivative Financial Instruments Other Forwards Amount This item is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of all other derivative financial instruments, consistent with the classification and measurement basis used for derivatives by institutions 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 credit derivatives; or - Sold credit derivatives. Also exclude those derivative financial instruments that are classed as: - Interest rate contracts; - Foreign exchange contracts; - 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. Assets Derivative Financial Instruments Other Other Contracts Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other sold call option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total sold call option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. 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 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. Assets Derivative Financial Instruments Other Sold Call Options 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 is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other sold put option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total sold put option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. 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 pay or receive a specific amount of money based on 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. Assets Derivative Financial Instruments Other Sold Put Options Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other swap derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total swap derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; or - Equity contracts. A Swap is a financial instrument 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. Assets Derivative Financial Instruments Other Swaps Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other written (sold) option derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. This balancing item represents total written (sold) option derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; or - Equity contracts. A written, or sold, option includes both put and call options that have been sold by an entity. It provides the selling entity with 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. Assets Derivative Financial Instruments Other Written Options Amount This is the value, as at the relevant date, of precious metal (other than gold) contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal contract is any contract that transfers the precious metal price risk of 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 silver, platinum and palladium. For the purposes of this item do not include gold 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. Assets Derivative Financial Instruments Precious Metal Excluding Gold Contracts Amount This is the value, as at the relevant date, of bought precious metal 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 pay or receive a specific amount of money based on 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 silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Bought Call Options Amount This is the value, as at the relevant date, of bought precious metal 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 pay or receive a specific amount of money based on 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 silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Bought Put Options Amount This is the value, as at the relevant date, of bought (long/purchased) precious metals derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. Bought (long) positions represent assets, or instruments, that have been purchased by the reporting party. With regard to options, this refers to the purchase of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Contracts Bought Amount This is the value, as at the relevant date, of precious metal derivative contracts in relation to claims liabilities as determined in accordance with relevant accounting standards. Claims liabilities represent the total estimated ultimate cost to an insurer of settling all claims arising from events which have occurred as at the relevant date, whether reported or not. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Contracts Claims Liabilities Amount This is the value, as at the relevant date, of precious metals derivative contracts in relation to debt funding/borrowing. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Contracts Debt Amount This is the value, as at the relevant date, of precious metals derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Contracts Other GRF160 Amount This is the value, as at the relevant date, of written (short/sold) precious metals derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. Written (short/sold) positions represent assets, or instruments, that have been contracted to be sold at a future date without the reporting party actually owning them at the time of entering into the contract. With regard to options, this refers to the sale of the option contract itself. Options provide the reporting party with the right but not the obligation to buy (call options) or sell (put options) a specific amount of an asset on or before a specified 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Contracts Written Amount This is the value, as determined in accordance with accounting standards as at the relevant date, of precious metals (excluding gold) forward contracts and swap contracts; and other precious metals (excluding gold) contracts that are not classified as : - Bought options; - Written (sold) options: or - Credit derivatives - bought or sold protection. A forward contract is an agreement to exchange a predetermined amount of currency, commodity, or other financial instrument at a specified future date and at a predetermined price. A Swap is a financial instrument representing a transaction in which two parties agree to swap or exchange some obligation, generally a series of cash flows on differing terms. 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 (call options) or sell (put options) a specific amount of the underlying asset at a pre-agreed price, on or before a specific future date. A bought credit derivative is a credit derivative that has been purchased by an entity. A credit derivative enables the user 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. A sold credit derivative is a credit derivative that has been sold, or written, by an entity. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Forwards Swaps Other Amount This is the value, as at the relevant date, of sold precious metal 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 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. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Sold Call Options Amount This is the value, as at the relevant date, of sold precious metal put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. 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 pay or receive a specific amount of money based on 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 silver, platinum and palladium, but exclude gold. 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. Assets Derivative Financial Instruments Precious Metals Excluding Gold Sold Put Options Amount This is the value, as at the relevant date, of sold credit derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A sold credit derivative is a credit derivative that has been sold, or written, by an entity. A credit derivative enables the user 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. Assets Derivative Financial Instruments Sold Credit Derivatives Amount This is the value of derivative financial instruments held by the reporting party as at the relevant date. This item is to be determined 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. Assets Derivative Financial Instruments Total Amount This is the value of cash physically advanced to customers by the reporting party for lending purposes during the relevant period, irrespective of whether the lending commitment arose during the relevant period or in a prior period. Assets Loans And Receivables Advanced Amount This is the value, as at the relevant date, of provision for impairment in relation to recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are current, other than reinsurance recoveries. Assets Loans And Receivables Current Impairment Insurance Recoveries Not Reinsurance Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are current, other than reinsurance recoveries, gross of any provisions for depreciation or impairment. Assets Loans And Receivables Current Insurance Recoveries Not Reinsurance Gross Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are current, other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Current Insurance Recoveries Not Reinsurance Net Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other receivables that are current, as required in MRF_300_0. Assets Loans And Receivables Current Other MRF300 Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to unpaid insurance claims, that are current, other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Current Outstanding Claims Liability Recoveries Not Reinsurance Net Amount This is the value, as at the relevant date, net of provisions for doubtful debts, of reinsurance recoverables, that are current, in relation to reinsurance contracts on outstanding insurance claims against the reporting party. Reinsurance recoverables are any amounts due to the reporting party from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. Assets Loans And Receivables Current Reinsurance Recoverables Net Outstanding Claims Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other reinsurance asset recoverables that are current, as required in MRF_300_0. Reinsurance recoverables are any amounts due to the reporting party from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. Assets Loans And Receivables Current Reinsurance Recoverables Other Amount This is the description of the detailed line item comprising the other receivables balancing item, as required to be reported on APRA form SRF_110_0. Assets Loans And Receivables Detail Other SRF 110 0 Description This is the description of the detailed line item comprising the other receivables balancing item, as required to be reported on APRA form SRF_210_0. Assets Loans And Receivables Detail Other SRF 210 0 Description This is the description of the detailed line item comprising the other receivables balancing item, as required to be reported on APRA form SRF_310_0. Assets Loans And Receivables Detail Other SRF 310 0 Description This is the value, as at the relevant date, of provision for impairment in relation to recoveries receivable by the reporting party in relation to paid and unpaid insurance claims other than reinsurance recoveries. Assets Loans And Receivables Impairment Insurance Recoveries Not Reinsurance Amount This is the value, as at the relevant date, of investment income that is receivable by the reporting party net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment assets (e.g. Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received). Investment assets are those acquired with the intention to subsequently sell the asset at a profit and not for use within the operations of the business or as a strategic investment. Assets Loans And Receivables Income Investment Asset Holding Amount This is the value, as at the relevant date, of investment income that is receivable by the reporting party net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment equity securities (e.g. dividends and distributions of income that is accrued but not yet received). Investment equity securities are those acquired with the intention to subsequently sell at a profit and not as a strategic investment. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Loans And Receivables Income Investment Asset Holding Equity Securities Amount This is the value, as at the relevant date, of investment income that is receivable by the reporting party net of any related provisions for doubtful debts. For the purposes of this item, include only income from the holding of investment assets that are not equity securities (e.g. Interest and rental income that is accrued but not yet received). Investment assets are those acquired with the intention to subsequently sell the asset at a profit and not for use within the operations of the business or as a strategic investment. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party. Assets Loans And Receivables Income Investment Asset Holding Not Equity Securities Amount This is the value, as at the relevant date, of input tax credit associated with recoveries receivable by the reporting party in relation to unpaid insurance claims other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Input Tax Credit Outstanding Claims Liability Recoveries Not Reinsurance Net Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims other than reinsurance recoveries, gross of any provisions for depreciation or impairment. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Gross Amount This is a balancing item calculated as A - (B+C), where: A = recoveries receivable (non reinsurance) - Total consolidated Level 2 B = recoveries receivable (non reinsurance) - Total direct business partially consolidated C = recoveries receivable (non reinsurance) - Total reinsurance business partially consolidated For the purposes of this item, report the central estimate of recoveries other than reinsurance recoveries, receivable by the reporting party gross of any provisions for depreciation or impairment, that relate to outstanding (unpaid) claims. This item is to be determined in accordance with relevant prudential standards. Recoveries to be included at this item include salvage, subrogation, and input tax credit recoveries, amongst others. The central estimate will be measured as the present value of the future expected recoveries, i.e. discounted for future investment income, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Gross Central Estimate Prudential Group Adjustments Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Net Amount This is the value, as at the relevant date, of the central estimate of recoveries, other than reinsurance recoveries, receivable by the reporting party in relation to outstanding (unpaid) claims, gross of any provisions for depreciation or impairment. This item is to be determined in accordance with relevant prudential standards. Recoveries to be included at this item include salvage, subrogation, and input tax credit recoveries, amongst others. The central estimate will be measured as the present value of the future expected recoveries except from reinsurance, i.e. discounted for future investment income, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Outstanding Claims Provision Gross Central Estimate Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid insurance claims other than reinsurance recoveries, net of any provisions for depreciation or impairment and related input tax credit. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Paid Claims Net Amount This is the value, as at the relevant date, of the central estimate of recoveries, other than reinsurance recoveries, receivable by the reporting party associated with the premiums liabilities, gross of any provisions for depreciation or impairment. This item is to be determined in accordance with relevant prudential standards. The central estimate will be measured as the present value of the future expected recoveries except from reinsurance, i.e. discounted for future investment income, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Assets Loans And Receivables Insurance Recoveries Not Reinsurance Premiums Liabilities Gross Prudential Amount This is a balancing item calculated as A - (B+C), where: A = recoveries receivable (reinsurance) - Total consolidated Level 2 B = recoveries receivable (reinsurance) - Total direct business partially consolidated C = recoveries receivable (reinsurance) - Total reinsurance business partially consolidated For the purposes of this item, report the value as at the relevant date, of reinsurance recoverables (net of provisions for doubtful debts), being amounts due to the reporting party under a reinsurance arrangement that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. Assets Loans And Receivables Insurance Recoveries Reinsurance Gross Central Estimate Prudential Group Adjustments Amount This is the value, as at the relevant date, of the central estimate of reinsurance recoverables, being amounts due to the reporting party under a reinsurance arrangement that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. The value must be reported net of any provisions for doubtful debts. The central estimate will be measured as the present value of the future expected reinsurance recoveries, i.e. discounted for future investment income, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Assets Loans And Receivables Insurance Recoveries Reinsurance Outstanding Claims Provision Gross Central Estimate Amount This is the balance outstanding of low-documentation loans held by the reporting party as at the relevant date. Low-documentation loans are generally loans where the lender has not, prior to loan approval, documented, assessed and verified the ability of the borrower to meet the repayment obligations. This is to be determined in accordance with prudential standards. Assets Loans And Receivables Low Documentation Amount This is the number of individual low-documentation loans held by the reporting party as at the relevant date. Low-documentation loans are generally loans where the lender has not, prior to loan approval, documented, assessed and verified the ability of the borrower to meet the repayment obligations. This is to be determined in accordance with prudential standards. Assets Loans And Receivables Low Documentation Count This is the value of low-documentation term loans held by the reporting party and which were approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. Low-documentation loans are generally loans where the lender has not, prior to loan approval, documented, assessed and verified the ability of the borrower to meet the repayment obligations. This is to be determined in accordance with prudential standards. Assets Loans And Receivables Low Documentation Approved Amount This is the value, as at the relevant date, of provision for impairment in relation to recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are non-current, other than reinsurance recoveries. Assets Loans And Receivables Non Current Impairment Insurance Recoveries Not Reinsurance Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are non-current, other than reinsurance recoveries, gross of any provisions for depreciation or impairment. Assets Loans And Receivables Non Current Insurance Recoveries Not Reinsurance Gross Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to paid and unpaid insurance claims, that are non-current, other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Non Current Insurance Recoveries Not Reinsurance Net Amount This is the value, as at the relevant date, net of provisions for doubtful debts, of reinsurance recoverables, that are non-current, in relation to reinsurance contracts on outstanding insurance claims against the reporting party. Reinsurance recoverables are any amounts due to the reporting party from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. Assets Loans And Receivables Non Current Net Reinsurance Recoverables Outstanding Claims Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other receivables that are non-current, as required in MRF_300_0. Assets Loans And Receivables Non Current Other MRF300 Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to unpaid insurance claims, that are non-current, other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Non Current Outstanding Claims Liability Recoveries Not Reinsurance Net Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of other reinsurance asset recoverables that are non-current, as required in MRF_300_0. Reinsurance recoverables are any amounts due to the reporting party from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with relevant prudential standards. Assets Loans And Receivables Non Current Reinsurance Recoverables Other Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to unpaid insurance claims other than reinsurance recoveries, net of any provisions for depreciation or impairment. Assets Loans And Receivables Outstanding Claims Liability Recoveries Not Reinsurance Net Amount This is the value, as at the relevant date, of recoveries receivable by the reporting party in relation to unpaid insurance claims other than reinsurance recoveries, net of any provisions for depreciation or impairment and related input tax credit. Assets Loans And Receivables Outstanding Claims Liability Recoveries Not Reinsurance Net Input Tax Credit Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other receivables of the reporting party, as required to be reported on APRA form SRF_110_0. 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 Other SRF 110 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other receivables of the reporting party, as required to be reported on APRA form SRF_210_0. 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 Other SRF 210 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other receivables of the reporting party, as required to be reported on APRA form SRF_310_0. 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 Other SRF 310 0 Amount This is the value, as at the relevant date, of the central estimate of expected reinsurance recoveries receivable by the reporting party associated with the premiums liabilities, gross of any provisions for depreciation or impairment. This item is to be determined in accordance with relevant prudential standards. The central estimate will be measured as the present value of the future expected reinsurance recoveries, i.e. discounted for future investment income, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes), and so does not include any risk margin. Assets Loans And Receivables Reinsurance Recoveries Expected Premiums Liabilities Gross Amount This is the value, as at the relevant date of reverse loans advanced by the reporting party. Reverse loans allow for the borrowing of money against a secured asset, typically a primary residence in the case of reverse mortgage loans. Reverse loans do not require principal and interest payments until termination of the facility, which is not fixed and normally occurs when nominated borrowers die, vacate the mortgaged property or the asset is sold. Assets Loans And Receivables Reverse Product Amount This is the number of individual reverse loans held by the reporting party as at the relevant date. Reverse loans are generally loans where the loan is repayable when the borrower is deceased or, in the case of a reverse mortgage loan, no longer lives in the property. For the purposes of this form, exclude term loans written-off. Assets Loans And Receivables Reverse Product Count This is the value of term loans held by the reporting party and which were approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. This item is to be determined in accordance with accounting standards. Assets Loans And Receivables Term Approved Amount This is the value of term loans held by the reporting party which were approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. For the purposes of this item only report those loans approved as an exception to the reporting party's serviceability policy, either by overriding a minimum requirement or any other mechanism that advances credit below the policy minimum. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. This item is to be determined in accordance with accounting standards. Assets Loans And Receivables Term Approved Outside Serviceability Policy Amount This is the value of term loans held by the reporting party which originated through a broker or other third party, and were approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid. This item is to be determined in accordance with accounting standards. Assets Loans And Receivables Term Approved Third Party Amount This is amounts drawn down on new loans and any increases (top-up amounts) on existing loans held by the reporting party during the relevant period. This represents the gross increase in credit associated with newly originated term loans as well as redraws on existing fixed-term loans. Assets Loans And Receivables Term Drawdowns And Redraws Amount This is the value by which scheduled interest payments and principal repayments exceeded actual repayments for term loans held by the reporting party that was in payment deficiency as at the relevant date. For the purposes of this item exclude term loans that did not record a payment deficiency. Assets Loans And Receivables Term Excess Repayment Deficiencies Amount This is the value of term loans net of scheduled repayments, that are repaid in full during the relevant period as a result of the borrower either selling or refinancing the loan held by the reporting party. Assets Loans And Receivables Term Excess Repayments Due To Sale Or Refinancing Amount This is the value of term loans, net of scheduled repayments, that are repaid in full during the relevant period, and which are not due to the borrower either selling or refinancing the loan held by the reporting party. For the purposes of this item exclude term loans that were in payment deficiency. Assets Loans And Receivables Term Excess Repayments Excluding Sale Refinancing Or Deficiencies Amount This is the balance of interest only term loans held by the reporting party as at the relevant date. Assets Loans And Receivables Term Interest Only Amount This is the number of interest only term loans held by the reporting party as at the relevant date. For the purposes of this form, exclude term loans written-off. Assets Loans And Receivables Term Interest Only Count This is the value of interest only term loans held by the reporting party and which were approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. Assets Loans And Receivables Term Interest Only Approved Amount This is the value of term loans held by the reporting party which have been written-off during the relevant period. This is net of any amounts recovered from previously written-off term loans that were subsequently recovered during the period. Assets Loans And Receivables Term Net Write Off Amount This is a balancing item in the list in which it is being used. This is the value of any other non-standard term loans held by the reporting party and approved during the relevant period, irrespective of whether the funds have been advanced to the borrower. This is to be determined in accordance with prudential standards and reported as required on APRA form ARF_320_8. This balancing item represents all term loans other than those classified as any of the following - Interest only loans; or - Low-documentation loans. Assets Loans And Receivables Term Non Standard Approved Other ARF 320 8 Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of any other non-standard term loans, as determined in accordance with the relevant prudential standards, as required to be reported on APRA form ARF_320_8. This balancing item represents all term loans other than those classified as any of the following: - Loans with offset facilities; - Interest only loans; - Reverse loans; or - Low-documentation loans. Assets Loans And Receivables Term Non Standard Other ARF 320 8 Amount This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of the number of any other non-standard term loans, as determined in accordance with prudential standards, as required to be reported on APRA form ARF_320_8. This balancing item represents the number of all term loans other than those classified as any of the following: - Loans with offset facilities; - Loans with redraw facilities; - Interest only loans; - Reverse loans; or - Low-documentation loans. Assets Loans And Receivables Term Non Standard Other ARF 320 8 Count This is the balance outstanding of term loans held by the reporting party as at the relevant date, with an offset account attached to them. This balance is gross of offset deposit accounts. An offset account is typically a deposit account in which the balance is either wholly or party offset against the loan balance for the purposes of calculating interest. Where the account is an all-in-one facility (that is, where the loan and deposits are effectively combined in a single account) and it is not possible to separate the loan balance form the borrower's deposits, report the net balance of the account. Assets Loans And Receivables Term Offset Amount This is the number of term loans held by the reporting party as at the relevant date, and which have an offset account attached to them. An offset account is typically a deposit account in which the balance is either wholly or party offset against the loan balance for the purposes of calculating interest. For the purposes of this item exclude loans that have been written-off, but include all-in-one facilities (that is where the loan and deposits are effectively combined in a single account). Assets Loans And Receivables Term Offset Count This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, the value of any other adjustments to outstanding term loans, as required to be reported on Table 1 of APRA form ARF_320_8. Assets Loans And Receivables Term Other Adjustments ARF 320 8 Amount This is the number of individual term loans held by the reporting party as at the relevant date, and which have a redraw facility attached to them. Term loans with redraw facilities are loans that allow the borrower to make advance repayments with the option of subsequently withdrawing the accumulated excess down to the extent of the loan balance specified in the loan schedule. For the purposes of this form, exclude term loans written-off. Assets Loans And Receivables Term Redraw Facilities Count This is the value of scheduled repayments (interest plus principal) during the relevant period in accordance with the conditions of term loans held by the reporting party. Assets Loans And Receivables Term Scheduled Repayments Amount This is the value, as at the relevant date, of amounts receivable by the reporting party as determined in accordance with accounting standards. Assets Loans And Receivables Total Amount This is the value, as at the relevant date, of amounts receivable by the reporting party plus the value of current income tax assets, determined in accordance with accounting standards. Assets Loans And Receivables Total Plus Income Tax Current Amount