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 This is the value, as at the relevant date, of notes and coins; deposits withdrawable or redeemable within 24 hours; and securities purchased under agreements to resell. Assets Cash And Liquid Assets And Repos Amount This is the value of all bills of exchange and certificates of deposit (both negotiable/transferrable and not) held by the reporting party as at the relevant date. Assets Cash And Liquid Assets Bills CD NCD Amount This is the value of all funds placed with a financial institution on deposit. Assets Cash And Liquid Assets Deposits Amount This is the value, as at the relevant date, of deposits withdrawable or redeemable within 24 hours; and securities purchased under agreements to resell. Assets Cash And Liquid Assets Deposits At Call And Repos Amount This is the value of deposits at the relevant date redeemable or withdrawable by the reporting party on demand or within 2 business days. Assets Cash And Liquid Assets Deposits At Call HQLA Amount This is the value of deposits at the relevant date that are not redeemable or withdrawable by the reporting party on demand or within 2 business days, but that are determined to be High Quality Liquid Assets within the meaning of the relevant prudential standards - i.e. that the reporting party has written confirmation 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 incurred to convert the deposits into cash within the 2 business day limit. Assets Cash And Liquid Assets Deposits Not At Call HQLA Amount This is the total eligible high quality cash and liquid assets at the relevant date determined in accordance with liquidity prudential standards. This comprises currency notes and coins, settlement funds from recognised clearing houses in relation to security and payments system transactions, and amounts receivable from financial institutions. Assets Cash And Liquid Assets Eligible HQLA Amount This is the value of all High Quality Liquid Assets as determined in accordance with the relevant prudential standards, net of the value of adjusted HQLA Deposit Liabilities. Adjusted HQLA Deposit Liabilities are High Quality Liquid Asset 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. The value of Adjusted HQLA Deposit Liabilities is limited to the value of HQLA Deposit Assets, which are the High Quality Liquid Asset 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. Assets Cash And Liquid Assets HQLA Adjusted Total Amount This is the value of the securities that have been approved by APRA for inclusion as High Quality Liquid Assets that do not otherwise meet the requirements of the relevant prudential standards. Assets Cash And Liquid Assets HQLA Other Approved Amount This is the description of the individual securities that have been approved by APRA for inclusion as High Quality Liquid Assets that do not otherwise meet the requirements of the relevant prudential standards. Assets Cash And Liquid Assets HQLA Other Approved Text This is the value of all High Quality Liquid Assets as determined in accordance with the relevant prudential standards Assets Cash And Liquid Assets HQLA Total Amount report the value of negotiable certificates of deposit Assets Cash And Liquid Assets NCD Amount This is a balancing item in the list in which it is being used. This is the value of cash and liquid assets held by the reporting party as at the relevant date, other than those classified as any of the following: - Currency notes and coins; - Deposits at call, being deposits redeemable or withdrawable by the reporting party on demand or within 24 hours; - Gold bullion excluding loans repayable in gold bullion; - Due from clearing houses, being amounts receivable from clearing houses for unsettled exchanges of securities and derivatives; - Securities purchased under agreements to resell; and - Securities sold but not delivered/security settlements. Assets Cash And Liquid Assets Other ARF320 Amount This is a balancing item in the list in which it is being used. This is the value of cash and liquid assets held by the reporting party as at the relevant date, other than those classified as any of the following: - Currency notes and coins; - Deposits at call, being deposits redeemable or withdrawable by the reporting party on demand or within 24 hours; - Gold bullion; and - Due from clearing houses, being amounts receivable from clearing houses for unsettled exchanges of securities and derivatives. Assets Cash And Liquid Assets Other RRF320 Amount This is the value of receivables from financial institutions. Receivables from financial institutions comprises: - Net claims and settlement account balances in relation to payment clearing systems, excluding those due from clearing houses where this relates to unsettled exchanges of securities and derivatives; - Margin deposits with brokers; and - Items in the course of collection in relation to the payment system. Assets Cash And Liquid Assets Payment Settlement Amount This is the sum of: - notes and coins; - deposits at call; - gold bullion; and - receivables from financial institutions For the purposes of this item exclude deposits which are not at call. The value of these items are to be determined in accordance with accounting standards. Notes and coins are currency notes and coins held by the reporting party at the relevant date. Deposits at call are redeemable or withdrawable by the reporting party on demand or within 24 hours. Gold Bullion includes gold coin and gold certificates. Receivables from financial institutions comprises: - Net claims and settlement account balances with: - Recognised clearing houses; - Bank payment clearing systems; - Approved Deposit-taking Institutions; - Registered Financial Corporations; and - Reserve Bank of Australia - Margin deposits with brokers; and - Items in the course of collection in relation to the payment system. Assets.Cash And Liquid Assets RRF320 Subtotal Amount This is the value of securities that have been notified by the Reserve Bank of Australia as being acceptable collateral in its domestic money market operations, but that are not already subject to resale or repurchase agreements. Assets Cash And Liquid Assets Securities Eligible Collateral RBA Amount This is the value of the proceeds on disposals of buildings and other structures recognised in the accounts during the relevant period. Assets Disposal Proceeds Buildings Amount This is the value of the proceeds on disposals of intangibles recognised in the accounts during the relevant period. Assets Disposal Proceeds Intangibles Amount This is the value of the proceeds on disposals of land recognised in the accounts during the relevant period. Assets Disposal Proceeds Land Amount This is the value of the proceeds on disposals of plant and equipment recognised in the accounts during the relevant period. Assets Disposal Proceeds Plant Equipment Amount This is the value of intangible assets other than goodwill held by the reporting party as at the relevant date, gross of any provision for impairment. The measurement and classification basis used is to be in accordance with the accounting standards. Assets Intangible Excluding Goodwill Gross Amount This is the value of intangible assets held by the reporting party as at the relevant date. The measurement and classification basis used is to be in accordance with the accounting standards. For the purposes of this item exclude all information technology assets. Assets Intangible Excluding Information Technology Amount This is the value of intangible assets held by the reporting party as at the relevant date, gross of any provision for impairment, and which are deemed to have a finite life. The measurement and classification basis used is to be in accordance with the accounting standards. For the purposes of this item exclude goodwill. Assets Intangible Finite Life Excluding Goodwill Gross Amount This is the value of intangible assets, other than goodwill, held by the reporting party as at the relevant date, net of any provision for impairment, and which are deemed to have a finite life. The measurement and classification basis used is to be in accordance with the accounting standards. Assets Intangible Finite Life Excluding Goodwill Net Amount This is the value of intangible assets other than loan and credit card servicing rights held by the reporting party as at the relevant date, and which are deemed to have a finite life. This item is to be determined in accordance with accounting standards. Loan and credit card servicing rights are those rights to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Assets Intangible Finite Life Excluding Loan Credit Card Servicing Rights Amount This is the value, as at the relevant date, of goodwill net of impairment. This item is to be determined in accordance with relevant Accounting Standards. Goodwill is calculated as the excess of the cost of a business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities. It represents the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. Assets Intangible Goodwill Net Amount This is the value of intangible assets, other than goodwill, held by the reporting party as at the relevant date, net of any provision for impairment and which are deemed to have a indefinite life. The measurement and classification basis used is to be in accordance with the accounting standards. Assets Intangible Indefinite Life Excluding Goodwill Net Amount This is the value of intangible assets held by the reporting party as at the relevant date, and which are deemed to have an infinite life. The measurement and classification basis used is to be in accordance with the accounting standards. For the purposes of this item exclude goodwill. Assets Intangible Infinite Life Excluding Goodwill Amount This is the value of intangible assets held by the reporting party as at the relevant date, gross of any provision for impairment, and which are deemed to have an infinite life. The measurement and classification basis used is to be in accordance with the accounting standards. For the purposes of this item exclude goodwill. Assets Intangible Infinite Life Excluding Goodwill Gross Amount This is the value of the reporting party's investments that result in an exposure to the asset class of commercial property. Commercial property exposure is defined according to the nature of the risk. An exposure should be classified as commercial property risk, if the exposure is subject to the performance of the commercial property market. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Amount This is the value of the reporting party's investments that result in an exposure to the asset class of industrial commercial property. Industrial property exposure is defined according to the nature of the risk. An exposure should be classified as industrial property risk, if the exposure is subject to the performance of the industrial property market. This exposure does not include property used for the reporting party's own operational use. Industrial commercial property may include for example, warehouses and factories. Assets Investment Exposure Property Commercial Industrial Amount This is the value of the reporting party's investments that result in an exposure to the asset class of land development. Land development exposure is defined according to the nature of the risk. An exposure should be classified as land development risk, if the exposure is subject to the performance of the property market for developed vacant land - i.e. land upon which no structures have been permanently erected. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Land Amount This is the value of the reporting party's investments that result in an exposure to the asset class of tourism and leisure property. Tourism and Leisure property exposure is defined according to the nature of the risk. An exposure should be classified as Tourism and Leisure property risk, if the exposure is subject to the performance of the property market for tourism and leisure or hospitality. This exposure does not include property used for the reporting party's own operational use. Tourism & leisure commercial property may include for example, hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries. Assets Investment Exposure Property Commercial Leisure Amount This is the value of the reporting party's investments that result in an exposure to the asset class of commercial office property. Commercial office property exposure is defined according to the nature of the risk. An exposure should be classified as commercial office property risk, if the exposure is subject to the performance of the commercial office property market. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Office 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 the reporting party's investments that result in an exposure to other commercial property, as required to be reported on APRA form ARF_230_0. Commercial property exposure is defined according to the nature of the risk. An exposure should be classified as commercial property risk, if the exposure is subject to the performance of the commercial property market. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Other ARF 230 0 Amount This is the value of the reporting party's investments that result in an exposure to residential commercial property. Commercial residential property exposure is defined according to the nature of the risk. An exposure should be classified as commercial residential property risk, if the exposure is subject to the performance of the residential property market. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Residential Amount This is the value of the reporting party's investments that result in an exposure to the asset class of retail property. Retail property exposure is defined according to the nature of the risk. An exposure should be classified as retail property risk, if the exposure is subject to the performance of the retail property market. This exposure does not include property used for the reporting party's own operational use. Assets Investment Exposure Property Commercial Retail Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other investments of the reporting party, as required to be reported on APRA form SRF_110_0. 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 Investments Other SRF 110 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other investments of the reporting party, as required to be reported on APRA form SRF_210_0. 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 Investments Other SRF 210 0 Amount This is a balancing item within the list in which it is being used. This is the net market value, or fair value, as at the relevant date, of all other investments of the reporting party, as required to be reported on APRA form SRF_310_0. 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 Investments Other SRF 310 0 Amount This is a balancing item in the list in which it is being used. This is the value of 'Other Investments' as per Item 6.6 on form ARF_321_0. Assets Investment Other ARF 321 0 Item 6 6 Amount This is a balancing item in the list in which it is being used. This is the value of 'Other Investments' as per Item 8.5 on form ARF_322_0. Assets Investment Other ARF 322 0 Item 8 5 Amount This is a balancing item in the list in which it is being used. This is the value of 'Other Investments' as per Item 7.6 on form ARF_323_0. Assets Investment Other ARF 323 0 Item 7 6 Amount This is the value, as at the relevant date, of all other investment assets, as required to be reported on form ARF_325_0. Assets Investment Other ARF 325 0 Amount This is a balancing item in the list in which it is being used. This is the value of investments within the investment option offered to First Home Saver Account holders, other than unlisted assets and listed equities. Assets Investment Other FRF100 Amount This is the description of the detailed line item comprising the other investments balancing item, as required to be reported on APRA form SRF_210_0. Assets Investment Other SRF 210 0 Description This is the description of the detailed line item comprising the other investments balancing item, as required to be reported on APRA form SRF_310_0. Assets Investment Other SRF 310 0 Description This is the value, as at the relevant date, of "Total Other Investments" as required on ARF_117_0. Assets Investment Total Other ARF 117 Amount This is the value, as at the relevant date, of "Total Other Investments" as per item 6.6 on form ARF_321_0. This amount is calculated as the sum of the following items: - Investments in Parent Entity; - Investments in Control Entities; - Investments in Associates; - Interests in Joint Ventures; and - Other Investments not allocated elsewhere on ARF_321_0 (balancing item). Assets Investment Total Other ARF 321 Item 6 6 Amount This is the value, as at the relevant date, of "Total Other Investments" as per item 8.6 on form ARF_322_0. This amount is calculated as the sum of the following items: - Investment in Parent Entity; - Investments in Associates; - Interests in Joint Ventures; - Equity Investments in Former SSP's; and - Other Investments not allocated elsewhere on ARF_322_0 (balancing item). Assets Investment Total Other ARF322 Item 8 6 Amount This is the value, as at the relevant date, of "Total Other Investments" as per item 7.7 on form ARF_323_0. This amount is calculated as the sum of the following items: - Investments in Parent Entity; - Investments in Control Entities; - Investments in Associates; - Interests in Joint Ventures; - Equity Investments in Former SSP's; and - Other Investments not allocated elsewhere on ARF_323_0 (balancing item). Assets Investment Total Other ARF 323 Item 7 7 Amount This is the balancing item in the list in which it is being used. This is the value of all financial assets that have not been reported elsewhere on APRA form RRF 320.0 Assets Other Financial Assets Balancing Item Form RRF320 Amount This is the value of the reporting party's defined benefit assets as at the relevant date. The measurement and classification basis used is to be in accordance with the accounting standards. Assets Other Financial Assets Defined Benefit Amount This is the value of deposits, debt securities and loans held 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. Assets Other Financial Assets Deposits Debt Securities And Loans Other Amount This is the value of deposits, debt securities and loans held by the reporting party as at the relevant date and which are of a secured nature. The measurement and classification basis used is to be in accordance with the accounting standards. A secured asset is typically an asset that ranks above other assets of the same nature should the company be wound up. Assets Other Financial Assets Deposits Debt Securities And Loans Secured Amount This is the value of deposits, debt securities and loans held by the reporting party as at the relevant date and which are of a subordinated nature. The measurement and classification basis used is to be in accordance with the accounting standards. A subordinated asset is typically an asset that ranks below other assets of the same nature should the company be wound up. Assets Other Financial Assets Deposits Debt Securities And Loans Subordinated Amount This is a balancing item in the list in which it is being used. This balancing item represents total derivative contracts less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Contracts Other Amount This is a balancing item in the list in which it is being used. This balancing item represents total derivative contracts, classified by the reporting party as investment assets or in relation to assets classified by the reporting party as investments, less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Contracts Other Investment Amount This is a balancing item in the list in which it is being used. This balancing item represents total derivative contracts, classified by the reporting party as assets other than investment or in relation to assets classified by the reporting party other than as investments, less those contracts which are classed as any of the following: - Interest rate contracts; - Foreign exchange contracts; - Gold contracts; - Precious metals contracts; or - Equity contracts. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Contracts Other Non Investment Amount This is the value, as at the relevant date, of precious metal derivative contracts, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Precious Metals Excluding Gold Contracts Amount This is the value, as at the relevant date, of precious metal derivative contracts classified by the reporting party as investment assets or in relation to assets classified by the reporting party as investments. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Precious Metals Excluding Gold Contracts Investment Amount This is the value, as at the relevant date, of precious metal derivative contracts classified by the reporting party as assets investment or in relation to assets classified by the reporting party other than as investments. A precious metal is a classification of metals that are considered to be rare and/or have high economic value and include silver, platinum and palladium, but exclude gold. A gold contract is any contract that transfers the gold price risk associated with an underlying asset from one party to another. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Report this item regardless of whether favourable or unfavourable to the reporting entity. Assets Other Financial Assets Derivative Precious Metals Excluding Gold Contracts Non Investment Amount This is the value of interest accrued but not yet received and not accounted for elsewhere on APRA form RRF320.0. Exclude: - interest added to loan accounts; and - interest accrued on securities included in their carrying value. Assets Other Financial Assets Interest Accrued Other RRF320 Amount This is the value, for the relevant period, of prepayments due to the reporting party that are classified as current determined in accordance with accounting standards. Assets Other Financial Assets Prepayments Current Amount This is the value of assets held by the reporting party as at the relevant date that have been sold to or originated into a special purpose vehicle (SPV). These securitised assets must meet APRA's operational requirements for regulatory capital relief under the relevant Prudential Standards. Assets Other Financial Assets Securitised Special Purpose Vehicle Amount This is the value, as at the relevant date, of surplus, net of any deferred tax liabilities, in defined benefit superannuation fund, as determined in accordance with relevant accounting standards. The surplus in defined superannuation fund represents the favourable difference between the plan assets and the present value of the defined benefit obligation. Assets Other Financial Assets Surplus Defined Benefit Superannuation Fund Net Of Deferred Tax Liabilities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Other Financial Assets Total Deferred Acquisition Costs Amount This is the balancing item in the list in which it is being used. This is the value of all non financial assets other than receivables from operating leases of terms of one year or more for tangible assets (e.g. motor vehicles and other plant and equipment, but not land & buildings) Assets Other Non Financial Assets Balancing Item RRF320 Amount This is the value, as at the relevant date, of accumulated depreciation and impairment on items of plant and equipment, as determined in accordance with relevant accounting standards. Assets Other Non Financial Assets Plant And Equipment Accumulated Depreciation And Impairment 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 This is the value, as at the relevant date, of plant and equipment as determined in accordance with relevant accounting standards, gross of any provisions for depreciation or impairment. Assets Other Non Financial Assets Plant And Equipment Gross Amount This is the value, as at the relevant date, of property (owner-occupied and investment) as determined in accordance with accounting standards, except in relation to owner-occupied property for which only the revaluation option under the relevant accounting standard is to be used. Assets Other Non Financial Assets Property Prudential Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Assets Property Plant And Equipment Total Amount This is the value of capital expenditure on electronic and electrical machinery incurred during the relevant period other than computer hardware and communications equipment. Capital Expenditure Electrical Machinery Amount This is the value of employee expenses other than wages and salaries that have been capitalised during the relevant period and included in the value of total capital expenditure for the relevant period. Capital Expenditure Employees Other Amount Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital expenditure for computer hardware is limited to computer hardware and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. Capital Expenditure Hardware Amount This is the value of capital expenditure on plant and equipment other than; - road vehicles; - computer software and hardware; - electrical and electronic machinery; and - communications equipment. Capital Expenditure Plant Equipment Other Amount This is the total value of capital expenditure during the relevant period. Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Capital Expenditure Total Amount