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 This is the amount of adjusted deposits placed with the reporting party as at the relevant date. If the total deposits placed with the reporting party exceed the amount of total deposits the reporting party has placed with others, then this amount is the total deposits the reporting party has placed with others (i.e. deposit assets). If the reverse is true (i.e. the total deposits placed with the reporting party does not exceed the amount of total deposits the reporting party has placed with others) then the amount is the total deposits placed with the reporting party (i.e. deposit liabilities). Liabilities Deposits ARF210 Adjusted Amount This is the amount by which the value of Deposit Liabilities exceeds the net value of Deposit Assets. If the Deposit Liabilities do not exceed the Deposit Assets then report zero. Deposit Liabilities are deposits held by the reporting party as at the relevant date, and which are capable of being redeemed or withdrawn by depositors from the reporting party within 2 business days, with or without penalty. Deposit Assets are the deposits at the relevant date redeemable or withdrawable by the reporting party on demand or within 2 business days. The net value is determined by reducing the deposit amount by any break costs or early withdrawal penalties that would be applied for redeeming the deposit within 2 business days. Liabilities Deposits ARF210 Excess Amount This is the value of deposits at the relevant date redeemable or withdrawable by the reporting party's depositors on demand or within 2 business days. Liabilities Deposits At Call 2 Days Amount This is the balance of deposit accounts held by the reporting party as at the relevant date, and for which the reporting party has issued a cheque book. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. The value of this item is to be determined in accordance with accounting standards. Liabilities Deposits Cheque Amount This is the value of deposits held by the reporting party as at the relevant date, and which are redeemable or withdrawable by depositors from the reporting party, plus negotiable bearer debt securities classified as certificates of deposit. Liabilities Deposits Including NCDs Amount This is the value of all deposits other than demand deposits. Demand deposits are those withdrawable or redeemable within 24 hours. This item is to be determined in accordance with accounting standards. Liabilities Deposits Non Demand Amount This is the balance of non-interest bearing deposits held by the reporting party as at the relevant date which are redeemable or withdrawable by depositors from the reporting party, and which are not classified as certificates of deposit. Certificates of Deposit are negotiable bearer debt securities. They are certificates issued that indicate a specified sum of money has been deposited at the issuing depository institution. A certificate of deposit bears a maturity date and a specified interest rate. Their term to maturity vary in size, and may normally be redeemed before maturity only by sale on the secondary market, but may also be redeemed through payment of a penalty. Liabilities Deposits Non Interest Bearing Amount This is the value of deposits held as at the relevant date of accounts for which the reporting party has issued a cheque book, and which are classified as non-interest bearing accounts. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. Liabilities Deposits Non Interest Bearing Cheque Amount This is the value of term deposits held by the reporting party as at the relevant date of accounts for which the reporting party has issued a cheque book, and which are classified as non-interest bearing accounts. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. 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 Non Interest Bearing Term Amount This is a balancing item in the list in which it is being used. This is the balance of deposit accounts held as at the relevant date for which the reporting party may only pay the account holder and which are not term deposits. Term deposits refer to an account in which money has been placed for a fixed period of time for a stated interest rate. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. Liabilities Deposits Non Transaction Non Term Amount This is a balancing item in the list in which it is being used. This is the balance of non-interest bearing deposit accounts held as at the relevant date for which the reporting party may only pay the account holder and which are not term deposits. Term deposits refer to an account in which money has been placed for a fixed period of time for a stated interest rate. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. Liabilities Deposits Non Transaction Non Term Non Interest Bearing Amount This is the value of deposits at the relevant date that are not redeemable or withdrawable by the reporting party's depositors on demand or within 2 business days, but that the reporting party has provided written confirmation to the depositor that the deposits are convertible into cash within 2 business days. The value to be reported is net of any costs or penalties that would be recovered - i.e. the amount of cash actually payable to the depositor if redeemed within 2 business days. Liabilities Deposits Not At Call 2 Days Amount This is a balancing item in the list in which it is being used. This is the value of deposits held by the reporting party as at the relevant date which are not classified as: - at call, or on demand; - term deposits; and - certificates of deposits. At call or on demand deposits are deposits redeemable or withdrawable by depositors from the reporting party on demand or within 24 hours. Term deposits refer to an account in which money has been placed for a fixed period of time for a stated interest rate. Certificates of deposit are negotiable bearer debt securities. They are certificates issued that indicate a specified sum of money has been deposited at the issuing depository institution. A certificate of deposit bears a maturity date and a specified interest rate. Their term to maturity vary in size, and may normally be redeemed before maturity only by sale on the secondary market, but may also be redeemed through payment of a penalty. Liabilities Deposits Other ARF321 And ARF322 Amount This is a balancing item in the list in which it is being used. This is the value of deposits held by the reporting party as at the relevant date which are not classified as: - at call, or on demand; - term deposits; - certificates of deposits; and - retirement savings accounts. At call or on demand deposits are deposits redeemable or withdrawable by depositors from the reporting party on demand or within 24 hours. Term deposits refer to an account in which money has been placed for a fixed period of time for a stated interest rate. Certificates of deposit are negotiable bearer debt securities. They are certificates issued that indicate a specified sum of money has been deposited at the issuing depository institution. A certificate of deposit bears a maturity date and a specified interest rate. Their term to maturity vary in size, and may normally be redeemed before maturity only by sale on the secondary market, but may also be redeemed through payment of a penalty. Retirement savings accounts 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 Other ARF323 Amount This is the value of deposits held by the reporting party as at the relevant date, and which are capable of being redeemed or withdrawn by depositors from the reporting party within 2 business days, with or without penalty. Liabilities Deposits Readily Convertible 2 Days Amount This is the value of deposits held at the relevant date redeemable or withdrawable by depositors from the reporting party on demand or within 24 hours, and from which the reporting party is able to make payments to parties other than the account holder. Liabilities Deposits Transaction At Call Or On Demand Amount This is the balance of deposit accounts held by the reporting party as at the relevant date, for which the reporting party has not issued a cheque book and from which the reporting party is able to make payments to parties other than the account holder. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. The value of this item is to be determined in accordance with accounting standards. Liabilities Deposits Transaction Non Cheque Amount This is the balance of non-interest bearing deposit accounts held as at the relevant date for which the reporting party has not issued a cheque book and from which the reporting party is able to make payments to parties other than the account holder. Deposits are amounts which are redeemable or withdrawable by depositors from the reporting party. Liabilities Deposits Transaction Non Cheque Non Interest Bearing Amount This is the value of the reporting party's acceptances as at the relevant date. Acceptances comprise undertakings by the reporting party to pay bills of exchange drawn on customers. These bills of exchange are not held as part of the reporting party's asset portfolio. Acceptances are accounted for and disclosed as a liability with a corresponding contra asset. The contra asset is recognised to reflect the reporting party's claim against each drawer of the bills of exchange. The measurement and classification basis used is to be in accordance with the accounting standards. Liabilities Other Financial Liabilities Bill Acceptances Amount This is the value of the reporting party's borrowings as at the relevant date. This subtotal item represents the sum of the following: - debt securities, excluding negotiable certificates of deposit, preference shares and convertible notes; and - loans, being liabilities incurred by the reporting party through the lending of funds to it via means of a non-tradeable document, certificate or security. This excludes the situation where the funds are deposited with the reporting party. Liabilities Other Financial Liabilities Borrowings Excluding Deposits Amount This is the description of the detailed line item comprising the other borrowings balancing item, as required to be reported on APRA form SRF_110_0. Liabilities Other Financial Liabilities Borrowings Including Off Balance Sheet Borrowings Other SRF 110 0 Description This is the description of the detailed line item comprising the other borrowings balancing item, as required to be reported on APRA form SRF_210_0. Liabilities Other Financial Liabilities Borrowings Including Off Balance Sheet Borrowings Other SRF 210 0 Description This is the description of the detailed line item comprising the other borrowings balancing item, as required to be reported on APRA form SRF_310_0. Liabilities Other Financial Liabilities Borrowings Including Off Balance Sheet Borrowings Other SRF 310 0 Description This is the value, as at the relevant date, of borrowings, loan capital and hybrid securities as determined in accordance with accounting standards. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. For the purposes of this item, include hybrid securities classified as debt securities, loan capital, and certificates of deposit. Liabilities Other Financial Liabilities Borrowings Loan Capital Hybrid Securities 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 all other borrowings of the reporting party, as required to be reported on APRA form SRF_110_0. The total of: * Securities sold under agreements to repurchase, representing the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. These transactions are to be recorded consistently 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 (treating stock lending as on balance sheet exposures). Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. * Commercial paper or promissory notes - short-term debt securities issued with a residual term to maturity of 12 months or less. * Short term loans. A loan is considered to be short term if its residual term to maturity is of 12 months or less. * All other debt securities issued with a residual term to maturity of 12 months or less. Liabilities Other Financial Liabilities Borrowings Other SRF 110 0 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 all other borrowings of the reporting party, as required to be reported on APRA form SRF_210_0. The total of: * Securities sold under agreements to repurchase, representing the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. These transactions are to be recorded consistently 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 (treating stock lending as on balance sheet exposures). Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. * Commercial paper or promissory notes - short-term debt securities issued with a residual term to maturity of 12 months or less. * Short term loans. A loan is considered to be short term if its residual term to maturity is of 12 months or less. * All other debt securities issued with a residual term to maturity of 12 months or less. Liabilities Other Financial Liabilities Borrowings Other SRF 210 0 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 all other borrowings of the reporting party, as required to be reported on APRA form SRF_310_0. The total of: * Securities sold under agreements to repurchase, representing the payable due to counterparties with whom the stock has been lent and from whom cash has been lodged. These transactions are to be recorded consistently 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 (treating stock lending as on balance sheet exposures). Under this method of accounting the banks physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. * Commercial paper or promissory notes - short-term debt securities issued with a residual term to maturity of 12 months or less. * Short term loans. A loan is considered to be short term if its residual term to maturity is of 12 months or less. * All other debt securities issued with a residual term to maturity of 12 months or less. Liabilities Other Financial Liabilities Borrowings Other SRF 310 0 Amount "Report all borrowings by the reporting entity in the form of commercial paper, promissory notes and other forms of securities issued by the insurer. Include all notes/securities such as commercial paper or promissory notes issued with a residual term to maturity of more than 12 months." Liabilities Other Financial Liabilities Current Debt Securities Amount Report the value of finance lease liability due and payable within 12 months. Liabilities Other Financial Liabilities Current Finance Lease Amount This is the value of Debt Securities on issue by the reporting party as at the relevant date. The value of this item is to be determined in accordance with accounting standards. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. Liabilities Other Financial Liabilities Debt Securities Amount This is the value of debt securities on issue by the reporting party as at the relevant date, excluding those debt securities classified as negotiable certificates of deposit. This item is to be determined in accordance with accounting standards. Liabilities Other Financial Liabilities Debt Securities Excluding NCDs Amount This is the value of debt securities on issue by the reporting party as at the relevant date, excluding those debt securities classified as negotiable certificates of deposit, preference shares and convertible notes. This item is to be determined in accordance with accounting standards. Liabilities Other Financial Liabilities Debt Securities Excluding NCDs Preference Shares And Convertible Notes Amount This is the value of debt securities on issue by the reporting party, as at the relevant date. This item is to be determined in accordance with accounting standards. For the purposes of this item, include hybrid securities classified as debt securities, loan capital, and certificates of deposit. Liabilities Other Financial Liabilities Debt Securities Including CDs Loan Capital And Hybrid Securities Amount This is the value as at the relevant date of Notes issued by the reporting party. A Note is an unconditional promise in writing made by one party to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time a sum certain in money for, or to the order of, a specified person or to bearer. It does not bind any other party to payment on redemption. These securities are issued at a discount to face value. Liabilities Other Financial Liabilities Debt Securities Notes Amount This is a balancing item in the list in which it is being used. This is the value of all debt securities other than those classified as sold under agreements to repurchase, notes or negotiable certificates of deposit. The value of this item is to be determined in accordance with accounting standards. Liabilities Other Financial Liabilities Debt Securities 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 Debt Securities, other than Notes, issued by the reporting party. A Note is an unconditional promise in writing made by the reporting party to another party, signed by the reporting party, engaging to pay on demand or at a fixed or determinable future time a sum certain in money for, or to the order of, a specified person or to bearer. It does not bind any other party to payment on redemption. These securities are issued at a discount to face value. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. Liabilities Other Financial Liabilities Debt Securities Other Than Notes Amount This is the value of deposits, debt securities and loans on issue by the reporting party, as at the relevant date, and which are not subordinated or secured in nature. This item is to be determined in accordance with the accounting standards. A subordinated item is typically an item that ranks below other items of the same nature should the company be wound up. A secured item is typically an item that ranks above other items of the same nature should the company be wound up. Liabilities Other Financial Liabilities Deposits Debt Securities And Loans Other Amount This is the value of deposits, debt securities and loans on issue by the reporting party as at the relevant date and which are of a secured nature. This item is to be determined in accordance with the accounting standards. A secured item is typically an item that ranks above other items of the same nature should the company be wound up. Liabilities Other Financial Liabilities Deposits Debt Securities And Loans Secured Amount This is the value of deposits, debt securities and loans on issue by the reporting party as at the relevant date and which are of a subordinated nature. This item is to be determined in accordance with the accounting standards. A subordinated item is typically an item that ranks below other items of the same nature should the company be wound up. Liabilities Other Financial Liabilities Deposits Debt Securities And Loans Subordinated Amount This is the value of deposits and placements repayable by the reporting party as at the relevant date. Deposits are funds placed with the reporting party that are redeemable or withdrawable by the depositor. Placements are settlement account balances and items in the course of collection in relation to the payments system and security trades. Liabilities Other Financial Liabilities Deposits Placements Amount This is the value of the reporting party's deposits and borrowings as at the relevant date. This represents the sum of the following: - deposits held by the reporting party as at the relevant date, and which are redeemable or withdrawable by depositors from the reporting party; plus - negotiable bearer debt securities classified as certificates of deposit; plus - debt securities, excluding negotiable certificates of deposit, preference shares and convertible notes; plus - loans, being liabilities incurred by the reporting party through the lending of funds to it via means of a non-tradeable document, certificate or security. Liabilities Other Financial Liabilities Exposures Deposits And Borrowings Amount This is the value of finance lease liability (current and non-current) as at the relevant date, as determined in accordance with the relevant accounting standards. Liabilities Other Financial Liabilities Finance Lease Amount This is the value, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party. Liabilities Other Financial Liabilities First Home Saver Account Amount This is the number, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party. Liabilities Other Financial Liabilities First Home Saver Account Count This is a balancing item in the list in which it is being used. This should generally be data on contributions made to accounts that existed at the start of the financial year during the relevant period. This is the value of any other changes to the First Home Saver Accounts (FHSAs) as required on FRF_100_0 form. Liabilities Other Financial Liabilities First Home Saver Account Changes Amount This is the value of First Home Saver Accounts (FHSAs), closed for reasons other than: - Proceeds used for housing; - Transfers to other providers - requested by individual account holders; - Transfer of business to other providers; or - Transfers to superannuation fund. Liabilities Other Financial Liabilities First Home Saver Account Closed Other Amount This is the number of First Home Saver Accounts (FHSAs), closed for reasons other than: - Proceeds used for housing; - Transfers to other providers - requested by individual account holders; - Transfer of business to other providers; or - Transfers to superannuation fund. Liabilities Other Financial Liabilities First Home Saver Account Closed Other Count This is the value of First Home Saver Accounts (FHSAs), closed because the account holder has given the FHSA provider a notice that the holder has either reached retirement age or is otherwise ineligible to hold a FHSA account. Proceeds of the account are transferred to superannuation fund. Liabilities Other Financial Liabilities First Home Saver Account Closed Proceed To Superannuation Fund Amount This is the number of First Home Saver Accounts (FHSAs), closed because the account holder has given the FHSA provider a notice that the holder has either reached retirement age or is otherwise ineligible to hold a FHSA account. Proceeds of the account are transferred to superannuation fund. Liabilities Other Financial Liabilities First Home Saver Account Closed Proceed To Superannuation Fund Count This is the value of First Home Saver Accounts (FHSAs), closed because the account holder has given the FHSA provider a notice that the holder has acquired a qualifying interest in a home. Liabilities Other Financial Liabilities First Home Saver Account Closed Proceed Used For Housing Amount This is the number of First Home Saver Accounts (FHSAs), closed because the account holder has given the FHSA provider a notice that the holder has acquired a qualifying interest in a home. Liabilities Other Financial Liabilities First Home Saver Account Closed Proceed Used For Housing Count This is the value of First Home Saver Accounts (FHSAs), closed as a result of FHSA business being transferred to another FHSA provider in accordance with the FHSA Act. This is where accounts are transferred because a provider ceases to exist or ceases to offer FHSA accounts. Liabilities Other Financial Liabilities First Home Saver Account Closed Transfer Of Business To Other Provider Amount This is the number of First Home Saver Accounts (FHSAs), closed as a result of FHSA business being transferred to another FHSA provider in accordance with the FHSA Act. This is where accounts are transferred because a provider ceases to exist or ceases to offer FHSA accounts. Liabilities Other Financial Liabilities First Home Saver Account Closed Transfer Of Business To Other Provider Count This is the value of First Home Saver Accounts (FHSAs), closed at the request of individual account holders following a transfer to another FHSA provider in accordance with the FHSA Act. Liabilities Other Financial Liabilities First Home Saver Account Closed Transfer Other Provider Amount This is the number of First Home Saver Accounts (FHSAs), closed at the request of individual account holders following a transfer to another FHSA provider in accordance with the FHSA Act. Liabilities Other Financial Liabilities First Home Saver Account Closed Transfer Other Provider Count This is the value, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party that do not meet the four-year-rule in accordance with relevant FHSA Act.. Liabilities Other Financial Liabilities First Home Saver Account Do Not Meet Four Year Rule Amount This is the number, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party that do not meet the four-year-rule in accordance with relevant FHSA Act.. Liabilities Other Financial Liabilities First Home Saver Account Do Not Meet Four Year Rule Count This is the value, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party that meet the four-year-rule in accordance with relevant FHSA Act.. Liabilities Other Financial Liabilities First Home Saver Account Meet Four Year Rule Amount This is the number, as at the relevant date, of the First Home Saver Accounts (FHSA) held by the reporting party that meet the four-year-rule in accordance with relevant FHSA Act.. Liabilities Other Financial Liabilities First Home Saver Account Meet Four Year Rule Count This is a balancing item in the list in which it is being used. This is the value of interest accrued but not paid as at the relevant date that has not been included in any other item on APRA form RRF320.0 Liabilities Other Financial Liabilities Interest Accrual RRF320 Amount This is the value of Loans, being liabilities incurred by the reporting party through the lending of funds to it via means of a non-tradeable document, certificate or security. This excludes the situation where the funds are deposited with the reporting party. Liabilities Other Financial Liabilities Loans Amount This is the value of Loans, being liabilities incurred by the reporting party through the lending of funds to it via means of a non-tradeable document, certificate or security. This excludes the situation where the funds are deposited with the reporting party. For the purposes of this item exclude loan capital and subordinated loans, as determined in accordance with prudential standards. Liabilities Other Financial Liabilities Loans Excluding Loan Capital Amount This is the value of new First Home Saver Accounts (FHSAs) opened by individual account holders and provided by the reporting party at any time during the relevant period. For the purposes of this item exclude the value of accounts that are opened as the result of a transfer of FHSA business from another provider. Liabilities Other Financial Liabilities New First Home Saver Account Amount This is the number of new First Home Saver Accounts (FHSAs) opened by individual account holders and provided by the reporting party at any time during the relevant period. For the purposes of this item exclude the number of accounts that are opened as the result of a transfer of FHSA business from another provider. Liabilities Other Financial Liabilities New First Home Saver Account Count This is the value of new First Home Saver Accounts (FHSAs), held by the reporting party at any time during the relevant period, and opened as the result of a transfer of FHSA business from another provider. Liabilities Other Financial Liabilities New First Home Saver Account Transfer Amount This is the number of new First Home Saver Accounts (FHSAs), held by the reporting party at any time during the relevant period, and opened as the result of a transfer of FHSA business from another provider. Liabilities Other Financial Liabilities New First Home Saver Account Transfer Count This is the value of all liabilities of the reporting party as at the relevant date that are not designated as Deposits or Debt Securities (own issues). Deposits are funds that are redeemable or withdrawable by depositors from the reporting party. This item is to be determined in accordance with accounting standards. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. Liabilities Other Financial Liabilities Not Deposits Debt Securities 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 liabilities other than those classified as outstanding claims liability; unearned premium liability; borrowings; loan capital and hybrid securities; as determined in accordance with accounting standards. Unearned premium income is that portion of the written premium applicable to the unused part of the period for which the premium has been paid. Thus, in the case of an annual premium, at the end of the first month of the premium period, eleven-twelfths of the premium is unearned. Premiums, as defined by the Australian Accounting Standards, are amounts charged in relation to accepting risk from the insured, but does not include amounts collected on behalf of third parties. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. For the purposes of this item, include hybrid securities classified as debt securities, loan capital, and certificates of deposit. Liabilities Other Financial Liabilities Other GRF400L Amount This is a balancing item in the list in which it is being used. This is the value of total provisions excluding those classified as any of the following: - provision for dividends; - provision for employee entitlements; - provision for non lending losses; and - provision for restructuring costs. Liabilities Other Financial Liabilities Provisions Other BS ARF320 Series Excluding ARF322 Amount This is a balancing item in the list in which it is being used. This is the value of total provisions excluding those classified as any of the following: - provision for dividends; - provision for employee entitlements; - provision for non lending losses; - provision for mortgage insurance claims and unearned revenue; and - provision for restructuring costs. Liabilities Other Financial Liabilities Provisions Other BS ARF322 Amount This is the value of settlement account balances due by the reporting party as at the relevant date. Liabilities Other Financial Liabilities Settlement Accounts Due Amount This is the value, as at the relevant date, of any deficit in a defined benefit superannuation fund of which the reporting party is an employer-sponsor, net of any related deferred tax assets, determined in accordance with the relevant accounting standards. Liabilities Other Non Financial Liabilities Deficit Defined Benefit Superannuation Fund Net Amount This is the value, as at the relevant date, of any deficit in a defined benefit superannuation fund of which the reporting party is an employer-sponsor, determined in accordance with the relevant accounting standards. For the purposes of this item, exclude those deficit amounts reflected in Tier 1 capital. Liabilities Other Non Financial Liabilities Deficit Defined Benefit Superannuation Fund Not Reflected In Tier 1 Capital Amount This is the value of all increases in specific provisions for impairment of loans and advances due to transfers from provisions for impairment of loans and advances assessed on the collective basis during the relevant period. Specific and Collective provisions are determined in accordance with the requirements of the International Financial Reporting Standards. Liabilities Provisions Accounting Specific Transfers From Collective Amount This is the value of all decreases in specific provisions for impairment of loans and advances due to transfers to provisions assessed on the collective basis during the relevant period. Specific and Collective provisions are determined in accordance with the requirements of the International Financial Reporting Standards. Liabilities Provisions Accounting Specific Transfers To Collective Amount This is the value of all increases in provisions for impairment of loans and advances assessed on the collective basis due to transfers from specific provisions during the relevant period. Specific and Collective provisions are determined in accordance with the requirements of the International Financial Reporting Standards. Liabilities Provisions Collective Transfers From Accounting Specific Amount This is the value of all decreases in provisions for impairment of loans and advances assessed on the collective basis due to transfers to specific provisions during the relevant period. Specific and Collective provisions are determined in accordance with the requirements of the International Financial Reporting Standards. Liabilities Provisions Collective Transfers To Accounting Specific Amount Report all provisions raised for the restructuring of an organisation that are due and payable within the next 12 months, including: * Severance, termination and redundancy payments; and * Integration cost. Liabilities Provisions Current Restructuring Costs Amount This is the value of all decreases in provisions for impairment of loans and advances that were used to fund the write-off of facilities deemed to be bad debts during the relevant period. Liabilities Provisions Decreases Bad Debt Write Off Amount This is the value of all decreases in provisions for impairment of loans and advances that resulted in a reversal or write back to profit and loss during the relevant period. Liabilities Provisions Decreases Charged to PL Amount This is the net value of all increases/decreases during the relevant period in provisions for impairment of loans and advances that resulted from movements in foreign currency exchange rates. Liabilities Provisions FX Adjustments Amount This is the value of net increases/decreases to General Reserves for Credit Losses (GRCL) during the relevant period due to reasons other than transfers to/from retained earnings resulting from an excess or deficiency in GRCL in accordance with the requirements of the relevant prudential standards. Liabilities Provisions GRCL Net Transfers Other Amount This is the value of net increases/decreases to General Reserves for Credit Losses (GRCL) during the relevant period due to transfers to/from retained earnings resulting from an excess or deficiency in GRCL in accordance with the requirements of the relevant prudential standards. Liabilities Provisions GRCL Net Transfers Retained Earnings Amount This is the value of all increases in provisions for impairment of loans and advances that were written back during the relevant period due to the recovery of funds previously deemed to be bad debts. Liabilities Provisions Increases Bad Debt Recovery Amount This is the value of all increases in provisions for impairment of loans and advances resulting from business combinations during the relevant period. Liabilities Provisions Increases Business Combinations Amount This is the value of all new increases in provisions for impairment of loans and advances that resulted in a charge to profit and loss during the relevant period. Liabilities Provisions Increases Charged to PL Amount Report all provisions raised for the restructuring of an organisation that are not due and payable within the next 12 months, including: * Severance, termination and redundancy payments; and * Integration cost. Liabilities Provisions Non Current Restructuring Costs 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 all other provisions of the reporting party, as required to be reported on APRA forms GRF_300_0_L, GRF_300_0_B and GRF_300_0_G. This value excludes provisions for dividends, restructuring, and employee entitlements. Liabilities Provisions Other GRF 300 0 Amount