This element has been retired and should no longer be used. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Other Financial Liabilities Deferred Tax Amount Financial Position 6 Report the value of deposits held at the reporting date redeemable or withdrawable by depositors from the reporting party on demand or within 24 hours. This item is to be determined in accordance with accounting standards. Liabilities Deposits Call Or On Demand Total Amount Report the value of negotiable certificates of deposit issued by the reporting party as at the reporting date. Negotiable Certificates of Deposit are tradeable certificates issued by a bank or other financial institution that indicate a specified sum of money has been deposited at the issuing depository institution and will be redeemable from that institution on maturity by the holder. Liabilities Deposits Certificates Of Deposit Total Amount Report the value of deposits held by the reporting party as at the reporting date, which are classified as Retirement Savings Accounts. This item is to be determined in accordance with accounting standards. Retirement Savings Accounts (RSA) are approved accounts, in accordance with the Retirement Savings Accounts Act 1997, offered by banks, building societies, credit unions, life insurance companies and prescribed financial institutions (RSA providers). They are products specifically used to accumulate retirement savings, similar to a superannuation fund. Amounts placed in these accounts cannot be withdrawn until specific criteria have been met. Liabilities Deposits Retirement Saving Accounts Amount Term deposits refer to an account in which money has been placed for a fixed period of time for a stated interest rate. Liabilities Deposits Term Deposits Total Amount Report the value of deposits held at the reporting date redeemable or withdrawable by depositors from the reporting party. This item is to be determined in accordance with accounting standards. Liabilities Deposits Total Amount Report the net market value, or fair value, of borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal. Liabilities Other Financial Liabilities Borrowings Net Market Value Amount Include: Securities sold under agreements to repurchase, stock lending These transactions are to be recorded in accordance with AASB 139. Where the transferee of the stock effectively receives a lenders rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities. Securities sold under agreements to repurchase represents the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. Under this method of accounting the RFC's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. Liabilities Other Financial Liabilities Claims Arising From Repos And Stock Borrowing Amount This is a balancing item in the list in which it is being used. Report the value of all borrowings other than securities sold under agreements to repurchase. Liabilities Other Financial Liabilities Current Borrowings Amount Report the value of the derivative financial instruments on issue by the reporting party as at the reporting date, and where the net position of these instruments is unfavourable to the reporting party. This item is to be determined in accordance with the 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. Liabilities Other Financial Liabilities Derivative Financial Instruments Total Amount Report the value of amounts payable by the reporting party to clearing houses for unsettled exchanges of securities and derivatives, as at the reporting date. This item arises only if the reporting institution records securities on a settlement date basis as opposed to trade date basis. Liabilities Other Financial Liabilities Due To Clearing Houses Total Amount Report the value of hybrid securities on issue by the reporting party as at the reporting date. This item is to be determined in accordance with the accounting standards. Liabilities Other Financial Liabilities Hybrid Securities Amount Report the value of loan capital on issue by the reporting party as at the reporting date. Liabilities Other Financial Liabilities Loan Capital Amount Report the value of loan capital and hybrid securities on issue by the reporting party as at the reporting date. This item is to be determined in accordance with the accounting standards. Liabilities Other Financial Liabilities Loan Capital And Hybrid Securities Total Amount Report the value of amortisation of liability for deferred fee revenue in respect of Life Investment Contracts, less additional deferral of fees during the relevant period that have been recognised as movements in Policy Liability. Liabilities Other Financial Liabilities Net Movement Deferred Fee Revenue Amount Report the value, as at the reporting date, of share capital repayable on demand. This includes members' shares in co-operatives classified as liabilities, as determined in accordance with relevant accounting standards. Liabilities Other Financial Liabilities Share Capital Repayable On Demand Amount Include: - any timing adjustments made to liability total for recording securities held on a settlement-day rather than trade-day basis. Liabilities Other Financial Liabilities Trade Day Versus Settlement Adjustments Amount Report all provisions calculated in accordance with Australian Accounting Standards other than: - Current tax liabilities; and - Deferred tax liabilities Liabilities Provisions Other BS Item Amount Indicates if Thin Capitalisation provisions have been applied. These provisions reduce certain deductions (called debt deductions) incurred for Australian entities investing overseas; and foreign entities investing in Australia. Valid values are- TRUE = Indicates that Thin Capitalisation provisions have been applied. FALSE = Indicates if Thin Capitalisation provisions have not been applied. Liabilities Thin Capitalisation Provisions Applied Indicator