Financial Position 6 Liabilities Other Financial Liabilities Borrowings Including Off Balance Sheet Borrowings Total Amount This is the value, as at the relevant date, for the item to include but are not limited to the following: - Securities sold under agreements to repurchase; - Drawn down balance of overdraft facilities, standby lines or other forms of off-balance sheet funding; and - Short-term loans or borrowings. Liabilities Other Financial Liabilities Borrowings Secured Amount This is the value, as at the relevant date, for total borrowings that are secured against the assets of the reporting entity, regardless of their expected repayment term i.e. total of both current and noncurrent borrowings. Liabilities Other Financial Liabilities Current Debt Securities Amount This is the value, as at the relevant date, for 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 Finance Lease Amount This is the value, as at the relevant date, for the value of finance lease liability due and payable within 12 months. Liabilities Other Financial Liabilities Deferred Fee Income Amount This is the value, as at the relevant date, for the deferred fee income. It should be reported in this line item and then deducted from total gross loans and advances. Liabilities Other Financial Liabilities Designated At Fair Value Through Profit Or Loss Other Amount This is the value, as at the relevant date, for the financial liabilities at fair value through profit and loss balances categorised in accordance with relevant Australian Accounting Standards, other than: - Banking book derivative liabilities at fair value through profit and loss, - Trading book derivative liabilities at fair value through profit and loss. Liabilities Other Financial Liabilities Due To Clearing Houses Total Amount This is the value, as at the relevant date, for amounts payable by the reporting party to clearing houses for unsettled exchanges of securities and derivatives. 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 Merchants Amount This is the value, as at the relevant date, for Specialised Credit Card Institutions, to report any amounts owed to merchants as a result of acquiring credit card transactions. Liabilities Other Financial Liabilities Interest Payable Amount This is the value, as at the relevant date, for interest accrued for but not yet paid. Liabilities Other Financial Liabilities Items In Suspense Amount This is the value, as at the relevant date, for the suspense or unreconciled/unidentified transactions/balances that are in a liability position. A list of examples is not provided as these may vary between institutions. It is recommended that the institution's internal procedures be adopted regarding the recording and reporting of these types of balances. Liabilities Other Financial Liabilities Loan Capital And Hybrid Securities Members Withdrawable Shares Amount This is the value, as at the relevant date, for the credit union member withdrawable shares. This item should be prepared in accordance with the prudential treatment and relevant Australian Accounting Standards. For prudential purposes, a credit union member share is classified as a liability and is not capital. In the event of redemption, the liability would be reduced by the issue value of shares redeemed. Liabilities Other Financial Liabilities Other Creditors And Other Liabilities As Defined By APRA Form ARF320 Amount This is a balancing item, being the Total Liabilities as per accounting standards other than: - Total bonds, notes and long-term borrowings, - Total provisions, - Total income tax liability, - Total other borrowings, - Total deposits, - Acceptances, - Total due to financial institutions, - Due to clearing houses - Total loan capital and hybrid securities - Defined benefit liabilities - Current, Non-current, - Interest payable, - Unearned interest, - Amounts payable to clients - outstanding security settlements, - Derivative financial instruments, - Securities purchased not delivered security settlements, - Liabilities included in disposal groups classified as held for sale, - Share capital repayable on demand, - Items in suspense Liabilities Other Financial Liabilities Payable To Clients For Outstanding Security Settlements Amount This is the value, as at the relevant date, for those institutions that have broking activity with clients who are other than financial institutions, record the amount due to clients in relation to security settlement transactions. Do not include amounts payable to financial institutions or clearing houses in relation to security settlements. Liabilities Other Financial Liabilities Securities Purchased Not Delivered Security Settlements Amount This is the value, as at the relevant date, for payables for unsettled purchases of securities. This item only arises if securities are recorded on a trade date basis as opposed to a settlement date basis. Liabilities Other Financial Liabilities Trade Day Versus Settlement Adjustments Amount This is the value, as at the relevant date, for any timing adjustments made to liability total for recording securities held on a settlement day rather than trade day basis. Liabilities Other Financial Liabilities Unearned Interest Amount This is the value, as at the relevant date, for interest received but not yet earned e.g. interest received in advance on fixed interest loan portfolio. Liabilities Provisions Current Restructuring Costs Amount This is the value, as at the relevant date, for 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 Mortgage Insurance Claims And Unearned Premium Amount This is the value, as at the relevant date, for provision for mortgage insurance claims and unearned premium. Liabilities Provisions Non Current Dividends Amount This is the value, as at the relevant date, for non current provision for dividends is the allowance that the reporting entity has made in terms of the obligation for declared dividends that are expected to be paid beyond the next 12 months. Liabilities Provisions Non Current Restructuring Costs Amount This is the value, as at the relevant date, for 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 Lending Losses Amount This is the value, as at the relevant date, for all the following: - provision for self insurance; - frauds; - litigation, fraud detection and prevention; - forgeries; and - non-transferred insurance risks. Liabilities Provisions Restructuring Costs Amount This is the value, as at the relevant date, for all provisions raised for the restructuring of an organisation. Including: - severance, termination and redundancy payments; and - integration costs.