Financial Position 6 Liabilities Other Financial Liabilities Adjustment Amounts Amount The value of adjustment amounts as determined by legislative instrument. Liabilities Other Financial Liabilities Adjustment Amounts Daily Average Amount The daily average value of adjustment amounts as determined by the relevant legislation. Liabilities Other Financial Liabilities Debt Securities Amount This is the value of debt securities on issue by the reporting entity. 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 Daily Average Amount This is the daily average value of debt securities on issue by the reporting entity. The daily value of this item is to be determined in accordance with accounting standards. The daily average is calculated in accordance with the relevant legislation. 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 Financial Claims Scheme Entitlement Maximum Amount The total value of all account-holders' Financial Claims Scheme (FCS) balances in protected accounts after application of the FCS limit. Liabilities Other Financial Liabilities Loans Daily Average Amount This is the daily average value of loans, being liabilities incurred by the reporting entity 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 entity. The daily value of this item is to be determined in accordance with accounting standards. The daily average is calculated in accordance with the relevant legislation.