This element has been retired and should no longer be used. The total value of Collectibles. A collectable can be an artwork, metal, jewellery, an antique, a coin or medallion, a rare folio, manuscript or book or a postage stamp or first day cover that is used or kept mainly for (or an associate's) personal use or enjoyment. Assets Investment Collectibles Amount Financial Position 7 Report the hedging adjustment required to translate the aggregate cash balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or cash flows of another contract. Assets Cash And Liquid Assets Adjustment Hedging Amount Report the look-through adjustment for cash held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as equities or unit trusts to the appropriate categories on a look-through basis. Assets Cash And Liquid Assets Adjustment Look Through Amount Report the value, as at the relevant date, of cash at call, including income accrued but not received. This method of disclosure differs from the Australian Accounting Standards. Assets Cash And Liquid Assets Deposits At Call Plus Accrued Income Amount Report the value of amounts receivable by the reporting party from 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. Assets Cash And Liquid Assets Due From Clearing Houses Amount This is the value of currency notes and coins held by the reporting party as at the relevant date. Assets Cash And Liquid Assets Notes And Coins Amount Report the value, as at the reporting date, of accumulated amortisation and impairment on intangible assets with a finite life, as determined in accordance with relevant accounting standards. Assets Intangible Impairment Intangible Assets With A Finite Life Amount Report the value, as at the reporting date, of accumulated amortisation and impairment on intangible assets with an infinite life, as determined in accordance with relevant accounting standards. Assets Intangible Impairment Intangible Assets With An Infinite Life Amount Report the proceeds received or receivable on the disposal of investments classified as balanced or mixed mandates during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Assets Investment Balanced Mixed Mandates Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions, during the relevant period, of assets classified as balanced or mixed mandates. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. Assets Investment Balanced Mixed Mandates Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of balanced or mixed mandates. 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 Investment Balanced Mixed Mandates Net Market Value Amount Report the acquisition cost, or historical cost, of investments classified as balanced or mixed mandates, and which are otherwise unable to be allocated across existing asset classes. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. This item is to be determined in accordance with relevant accounting standards. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Investment Balanced Mixed Mandates Unable To Allocate Acquired Historical Cost Amount Report the net market value, or fair value, of assets classified as cash and fixed interest investments. 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 Investment Cash And Fixed Interest Amount Report the acquisition cost, or historical cost, of cash and fixed interest investments. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. This item is to be determined in accordance with relevant accounting standards. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Investment Cash And Fixed Interest Acquired Historical Cost Amount Report the proceeds received or receivable on the disposal of assets classified as cash and fixed interest investments during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Assets Investment Cash And Fixed Interest Disposal Proceeds Amount Report the net value of all acquisition and disposal transactions, during the relevant period, of assets classified as cash and fixed interest investments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. Assets Investment Cash And Fixed Interest Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of both negotiable and non-negotiable bank certificates of deposit. Certificates of Deposit are certificates issued by a bank or other financial institution that indicate a specified sum of money has been deposited at the issuing depository institution. 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 Investment Certificates of Deposit Net Market Value Amount The value to be reported is the net market value, or fair value, of both loans classified as assets and debt securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Loans include but are not limited to financial leases and mortgages. Loans differ from interest bearing securities as usually the asset is non negotiable (i.e. able to be traded on a secondary market). Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. 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 Investment Debt Plus Accrued Income Net Market Value Amount Report the net of all acquisition and disposal transactions of securitised instruments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of securitised instruments, then report a negative figure. Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). Assets Investment Debt Securities Asset Backed Net Acquisition Disposal Transactions Amount Report the net of all movements in securitised instruments other than acquisition and disposal transactions. These movements would not involve the exchange of valuable consideration between counterparties. This may include adjustments and/or changes arising from the revaluation increments and decrements of the securitised instruments, or income accrued. Where this results in a net decrease in the net market value of securitised instruments, then report a negative figure. Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). 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 Investment Debt Securities Asset Backed Net Other Changes Amount Report the net market value, or fair value, of Bills of Exchange. A Bill of Exchange is a written order requiring one party to pay a specified sum of money to another party at a future maturity date. It is a negotiable instrument which is usually sold at a discount and traded on the money market. Bills of exchange can be bank-accepted or bank-endorsed, or can rank as commercial bills. 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 Investment Debt Securities Bills Of Exchange Net Market Value Amount Report the net market value, or fair value, of debt securities that are classified as bonds, notes, commercial paper or promissory notes. These are written promises to pay a specified sum of money on demand or at a specified future date. They may be secured or unsecured with interest payable over the term to maturity or on maturity. This amount does not include bills of exchange or bank certificates of deposit. 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 Investment Debt Securities Bonds Net Market Value Amount Report the net of all other movements, other than acquisition and disposal transactions in debt securities classified as bonds, notes, commercial paper or promissory notes. These are written promises to pay a specified sum of money on demand or at a specified future date. They may be secured or unsecured with interest payable over the term to maturity or on maturity. This amount does not include bills of exchange or bank certificates of deposit. These other movements would not involve the exchange of valuable consideration between counterparties. This may include adjustments and/or changes arising from the revaluation increments and decrements of the debt securities, or income accrued on discount securities. Where this results in a net decrease in the net market value of debt securities, then report a negative figure. 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 Investment Debt Securities Bonds Net Other Changes Amount Report the value, as at the relevant date, of debt securities held by the reporting party, excluding those classified as securitied instruments. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). Assets Investment Debt Securities Excluding Asset Backed Securities Amount Report the net of all acquisition and disposal transactions of debt securities during the relevant period, excluding those classified as securities instruments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of other debt securities, then report a negative figure. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). Assets Investment Debt Securities Excluding Securitised Net Acquisition Disposal Transactions Amount Report the net of all other movements in debt securities other than acquisition and disposal transactions. This amount excludes those debt securities classified as securitised instruments. These movements would not involve the exchange of valuable consideration between counterparties. This may include adjustments and/or changes arising from the revaluation increments and decrements of the debt securities, or income accrued on discount securities. Where this results in a net decrease in the net market value of debt securities, then report a negative figure. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV). 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 Investment Debt Securities Excluding Securitised Net Other Changes Amount The value to be reported is the net market value, or fair value, of the debt component of non-indexed hybrid securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Hybrid securities, or compound financial instruments, as defined by the Australian Accounting Standards, are financial instruments that, from the issuer's perspective, contain a liability (debt) and an equity element. Non-indexed securities pay an income stream that is not dependent upon any external factor. Compound financial instruments include all equities related items such as convertible notes and other hybrid securities which, taking into account market conditions, have attributes that demonstrate exposure to debt and equities markets. 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 Investment Debt Securities Hybrid Net Market Value Plus Accrued Income Amount Report the hedging adjustment required to translate the aggregate indexed debt securities balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Indexed debt securities pay an income stream that is dependent on an external factor. Assets Investment Debt Securities Indexed Adjustment Hedging Amount Report the look-through adjustment for indexed debt securities held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. Indexed debt securities pay an income stream which is dependent on an external factor. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as debt securities or unit trusts to the appropriate categories on a look-through basis. Assets Investment Debt Securities Indexed Adjustment Look Through Amount Report the net of all acquisition and disposal transactions of debt securities that are classified as bonds, notes, commercial paper or promissory notes. These are written promises to pay a specified sum of money on demand or at a specified future date. They may be secured or unsecured with interest payable over the term to maturity or on maturity. This amount does not include bills of exchange or bank certificates of deposit. These transactions involve the exchange of valuable consideration between counterparties. Assets Investment Debt Securities Net Acquisition Disposal Transactions Amount The value to be reported is the net market value, or fair value, of indexed debt securities including income accrued but not received. This method of disclosure differs from the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Indexed debt securities pay an income stream that is dependent on an external factor. 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 Investment Debt Securities Net Market Value Plus Accrued Income Indexed Amount Report the net market value, or fair value, of non-indexed debt securities, including income accrued but not received. This method of disclosure differs from the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Non-indexed debt securities pay an income stream that is not dependent on any external factor. 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 Investment Debt Securities Net Market Value Plus Accrued Income Non Indexed Amount The value to be reported is the net market value, or fair value, of non-indexed pure (i.e. non hybrid) debt securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Non-indexed debt securities pay an income stream based upon an interest rate, that is not dependent on any external factor. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Pure debt securities are financial instruments that, from the issuer's perspective, contain only a liability element. 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 Investment Debt Securities NonHybrid Net Market Value Plus Accrued Income Non Indexed Amount Report the hedging adjustment required to translate the aggregate non-indexed debt securities balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Non-indexed debt securities pay an income stream that is not dependent on any external factor. Assets Investment Debt Securities Non Indexed Adjustment Hedging Amount Report the look-through adjustment for non-indexed debt securities held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. Non-indexed debt securities pay an income stream which is not dependent on any external factors. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as debt securities or unit trusts to the appropriate categories on a look-through basis. Assets Investment Debt Securities Non Indexed Adjustment Look Through Amount The value to be reported is the net market value, or fair value, of debt securities including income accrued but not received. This method of disclosure differs from the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. 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 Investment Debt Securities Plus Accrued Income Net Market Value Amount Report the value of debt securities at the reporting date. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with accounting standards. Assets Investment Debt Securities Total Amount Report the net market value, or fair value, of deposits, placements, loans and advances. This includes, but is not limited to: - Interest-rate related cash and investments of the entity; and - Deposits, placements, loans and advances. This excludes: - Debt securities (e.g. bills of exchange, certificates of deposit, commercial paper, promissory notes, Treasury Bonds, securitised instruments). - Holding of units in unit trusts such as a cash management trust. 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 Investment Deposits Placements And Loans Net Market Value Amount Report the net market value, or fair value, of deposits, placements, loans and advances, and debt securities. This includes, but is not limited to: - Interest-rate related cash and investments of the entity; - Debt securities (e.g. bills of exchange, certificates of deposit, commercial paper, promissory notes, Treasury Bonds, securitised instruments); and - Deposits, placements, loans and advances. This excludes: - Holding of units in unit trusts such as a cash management trust. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. If the entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. 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 Investment Deposits Placements Loans And Debt Securities Net Market Value Amount Report the acquisition cost, or historical cost, of investments in equity securities acquired by the reporting party. For the purposes of this item, only report those amounts acquired, or intially recognised, during the relevant period. Equity securities are to be determined in accordance with relevant accounting standards. They are generally defined as 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. Also included in the meaning of equity securities are unit trusts and interests in joint ventures. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Investment Equity Securities Acquired Historical Cost Amount Report the hedging adjustment required to translate the aggregate equities balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Assets Investment Equity Securities Adjustment Hedging Amount Report the look-through adjustment for equities held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as equities or unit trusts to the appropriate categories on a look-through basis. Assets Investment Equity Securities Adjustment Look Through Amount Report the proceeds received or receivable on the disposal of equity investments or securities during the relevant period. Equity investments or 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. Also included are interests in joint ventures. If the reporting entity holds notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Assets Investment Equity Securities Disposal Proceeds Amount Record the acquisition or historical cost of the equity security. The acquisition cost, or historical cost of an equity security is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage. The cost of an asset or investment acquisition, as defined by the Australian Accounting Standards, is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Australian Accounting Standards. Assets Investment Equity Securities Historical Cost Amount The value to be reported is the net market value, or fair value, of the equity component of hybrid securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Hybrid securities, or compound financial instruments, as defined by the Australian Accounting Standards, are financial instruments that, from the issuer's perspective, contain a liability and an equity element. Compound financial instruments include all equities related items such as convertible notes and other hybrid securities which, taking into account market conditions, have attributes that demonstrate exposure to equities markets. 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 Investment Equity Securities Hybrid Net Market Value Plus Accrued Income Amount Report the net of all acquisition and disposal transactions of equity investments or securities. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of equity securities, then report a negative figure. Equity investments or 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. Also included are interests in joint ventures. If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. Assets Investment Equity Securities Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of equity investments or securities. Equity investments or 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. Also included are interests in joint ventures. If the reporting party holds listed notes/hybrid securities which have chaacteristics of a debt security and an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. 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 Investment Equity Securities Net Market Value Amount Report the net market value, or fair value, of equity investments or securities, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Equity investments or 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. 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 Investment Equity Securities Net Market Value Plus Accrued Income Amount Report the net of all movements in equity investments or securities other than acquisition and disposal transactions. These movements would not involve the exchange of valuable consideration between counterparties. This may include changes arising from the revaluation increments and decrements of the debt securities, or income accrued on discount securities. Where this results in a net decrease in the net market value of equity securities, then report a negative figure. Equity investments or 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. If the reporting entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements. Assets Investment Equity Securities Net Other Changes Amount The value to be reported is the net market value, or fair value, of equity investments or securities in corporations and interests in ventures, plus income accrued but not received in relation to these assets. This method of disclosure differs from the Australian Accounting Standards. Equity investments or 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. Interests in ventures are contracts that evidence a residual interest in the assets of a partnership, non-unitised trust or joint venture after deducting all of its liabilities. 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 Investment Equity Securities Shares In Corporations And Interest In Other Ventures Net Market Value Plus Accrued Income Amount The value to be reported is the net market value, or fair value, of equity investments in unitised trusts, plus income accrued but not received in relation to these assets. This method of disclosure differs from the Australian Accounting Standards. Equity investments or 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. Unitised trusts are a type of managed investment which issues units representing equal shares in the trust's investments. The value of the units fluctuates in line with the value, and income received from, the underlying investments. 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 Investment Equity Securities Units In Trusts Plus Accrued Income Amount Report the value of investments that result in an exposure to the asset class of cash. Assets Investment Exposure Cash Class Amount Report the net market value, or fair value, of investments that result in an exposure to the asset class of equities. 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 Investment Exposure Equities Class Amount Report the net market value, or fair value, of investments that result in an exposure to the asset class of fixed interest debt securities. 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 Investment Exposure Fixed Interest Class Amount This is a balancing item within the list in which it is being used. Report the value of asset allocations with an exposure other than to: - equities; - property; - fixed interest; - cash. Assets Investment Exposure Other Amount Report the net market value, or fair value, of investments that result in an exposure to the asset class of property. 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 Investment Exposure Property Class Amount Report the hedging adjustment required to translate the aggregate loans classified as assets balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Assets Investment Loans Adjustment Hedging Amount Report the look-through adjustment for loans classified as assets held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as loans or unit trusts to the appropriate categories on a look-through basis. Assets Investment Loans Adjustment Look Through Amount Report the net market value, or fair value, of loans and advances classified as investments. Net market value or fair value is the amount which could be expected to be received from the disposal of a liability 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 Investment Loans And Advances Amount Report the proceeds received or receivable on the disposal of loans and advances classified as investments during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Proceeds are defined as the total consideration recieved or receivable following the disposal of an asset. Assets Investment Loans And Advances Disposal Proceeds Amount Report the acquisition cost, or historical value, of investment loans and advances provided by the reporting party. For the purposes of this item, only report those amounts provided, acquired, or initially recognised, during the relevant period. This item is to be determined in accordance with relevant accounting standards. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Investment Loans And Advances Historical Cost Amount Report the net value of all acquisition and disposal transactions, during the relevant period, of loans and advances classified as investments. These transactions involve the exchange of valuable consideration between counterparties. Where this results in a net decrease in the net market value of assets, then report a negative figure. Assets Investment Loans And Advances Net Acquisition Disposal Transactions Amount Report the net market value, or fair value, of loans classified as assets, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Loans include, but are not limited to, financial leases and mortgages. Loans differ from interest bearing securities as usually the asset is non negotiable (i.e. able to be traded on a secondary market). 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 Investment Loans Plus Accrued Income Net Market Value Amount The value to be reported is the net market value, or fair value, of specified loans classified as assets, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Specified loans for reporting of this item are secured loans or loans to public sector entities. Loans include but are not limited to financial leases and mortgages. Loans differ from interest bearing securities as usually the asset is non negotiable (i.e. able to be traded on a secondary market). 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 Investment Loans Plus Accrued Income Public Sector Secured Net Market Value Amount Report the hedging adjustment required to translate the aggregate other investment assets balance to the effective post-derivatives position. This will contain investment assets other than: - Cash; - Property; - Equities; - Interest bearing securities; or - Loans A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract. Assets Investment Other Adjustment Hedging Amount Report the look-through adjustment for other investment assets held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. This will contain investment assets other than: - Cash; - Property; - Equities; - Interest bearing securities; or - Loans A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as other investment assets or unit trusts to the appropriate categories on a look-through basis. Assets Investment Other Adjustment Look Through Amount This is a balancing item in the list in which it is being used. Report the value of net acquisition and disposal transactions of investment assets during the relevant period other than those assets classified as one of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. This balancing item is to be reported as per the requirements on APRA forms SRF_230_0 and SRF_330_0. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. The disposal of an asset takes place if a change of ownership occurs, whether because of some act or event (such as damage) or by operation of law, e.g. when an asset is transferred from one person to another by way of sale or gift. Assets Investment Other Assets Net Acquisition Disposal Transactions SRF 230 0 And SRF 330 0 Amount This is a balancing item in the list in which it is being used. Report the proceeds of on balance sheet investment disposals during the relevant period other than those categorised as one of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. Assets Investment Other BS Assets Disposal Proceeds Amount This is a balancing item in the list in which it is being used. Report the net market value, or fair value, of investment assets other than those assets classified as: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. Assets Investment Other BS Assets Item Amount This is a balancing item in the list in which it is being used. Report the acquisition cost, or historical cost, of on balance sheet investment assets, excluding those arising from contribution revenue. For the purposes of this item, only report those amounts acquired, or initially recognised, during the relevant period. Where an asset is an amount held in a bank account, the value reported is the net of all movements in the account over the relevant period, but only where this net movement represents a net increase in the account's balance. This balancing item represents total on balance sheet investment assets (excluding contribution revenue) less those assets categorised as any of the following: - Cash and liquid assets - Receivables - Equity securities and unit trusts - Cash and fixed interest investments - Investment loans and advances - Investment Property - Balanced or mixed mandates, or those mandates which are unable to be allocated across this list of asset classes. Assets are to be determined in accordance with relevant accounting standards. The acquisition cost, or historical cost, of an asset is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage, but only to the extent the acquisitions occurred during the relevant period. Assets Investment Other SRF220 SRF320 Acquired Historical Cost Amount Report the percentage of ownership or interest in an entity. Assets Investment Ownership Percent Total investment property. Assets Investment Real Estate Property Amount Report the value of the reporting party's holdings of real property that has not been completed, i.e. where the value of the holding is contingent on the development being approved or completed. Assets Investment Real Estate Property Complete Amount Report the value of the reporting party's holdings of real property that has been completed, i.e. where the value of the holding is not contingent on the development being approved or completed. Assets Investment Real Estate Property Incomplete Amount Report the amount due but not yet received as at the relevant date in relation to investment assets, excluding any amounts related to income accrued but not yet received. Assets Investment Receivables Investment Assets Excluding Accrued Income Net Amount Report the value of derivatives that represent a net gain to the reporting entity, determined in accordance with accounting standards. Assets Other Financial Assets Derivative Financial Instruments Total Amount Report the value of the reporting party's claim against drawers of bills of exchange and accepted by the reporting party as at the reporting date. This item is to be determined in accordance with accounting standards. Assets Other Financial Assets Net Acceptances Of Customers Amount Report the value of deposits at the reporting date which are not at call, and therefore not redeemable or withdrawable by the reporting party on demand or within 24 hours. Assets Other Financial Assets Non Liquid Deposits Total Amount This is a balancing item in the list in which it is being used. Report the net market value, or fair value, of debt securities other than those classified as any of the following: - Bills of Exchange; - Certificates of Deposit issued by banks; or - Bonds, notes, commercial paper or promissory notes. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Bills of Exchange are unconditional orders drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value. Certificates of Deposit are certificates issued by a bank or other financial institution that indicate a specified sum of money has been deposited at the issuing depository institution. Notes are unconditional promises 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. 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 Other Financial Assets Other Debt Securities SRF 110 1 B Amount Report the look-through adjustment for owner occupied property held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts. A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as other investment assets or unit trusts to the appropriate categories on a look-through basis. Assets Other Non Financial Assets Owner Occupied Property Adjustment Look Through Amount Report the value, as at the reporting date, of plant and equipment net of accumulated depreciation and impairment, as determined in accordance with relevant accounting standards. Assets Other Non Financial Assets Plant And Equipment Excluding Property Net Total Amount Report the net amount of property plant and equipment, which includes furniture, equipment (excluding Information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116. The net amount is calculated as gross property plant and equipment less Accumulated depreciation/impairment. Assets Other Non Financial Assets Plant And Equipment Net Total Amount Asset backed securities are a type of debt security that are secured or supported by a pool of assets. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable income stream that is not based on the economic performance of the issuing entity Assets Trading Securities Asset Backed Trading Debt Securities Amount This is a balancing item being the total debt and equity securities other than debt securities issued by Commonwealth government, Other Australian governments and Foreign governments. Assets Trading Securities Other Trading Securities excluding Government Securities Amount