Financial Position 7 Assets Cash And Liquid Assets Due From Clearing Houses Amount This is the value, as at the relevant date, for amounts receivable by the reporting party from clearing houses for unsettled exchanges of securities and derivatives. This item arises only if the reporting institution records securities on a settlement date basis as opposed to trade date basis. Assets Cash And Liquid Assets Gold Bullion Amount This is the value, as at the relevant date, for gold coin; gold bullion held in Australia and elsewhere; and gold certificates held as investments. Exclude loans repayable in gold bullion. Assets Cash And Liquid Assets Securities Purchased Under Agreements To Resell Amount This is the value, as at the relevant date, for when the transferee of the stock effectively receives a lender's rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised borrowing activities (treating stock borrowing as on balance sheet exposures). Securities purchased under agreements to resell, represents the receivable due from counterparties from whom the stock has been borrowed and with whom cash has been lodged. Under this method of accounting the bank's physical stock positions recorded on the balance sheet in either Trading Securities or Investment Securities sections is not affected. This is consistent with accounting standards. Assets Cash And Liquid Assets Securities Sold Not Delivered Or Security Settlements Amount This is the value, as at the relevant date, to record receivables for unsettled sales of securities. This item arises only if the reporting institution records securities on a trade date basis as opposed to settlement date basis Assets Foreign Assets Other Amount This is the value, as at the relevant date, for the balancing item within the list in which it is being used. Assets Intangible Capitalised Expenses Comprising Of Costs Associated With Debt Raisings Or Funding Amount This is the value, as at the relevant date, for the costs associated with debt raisings and other similar transaction related costs. Assets Intangible Capitalised Expenses Comprising Of Securitisation Establishment Costs Amount This is the value, as at the relevant date, for the balance of securitisation establishment costs that are capitalised and deferred. Assets Intangible Intangible Assets With A Finite Life Other Than Information Technology Accumulated Amortisation Impairment Amount This is the value, as at the relevant date, for the total amount of accumulated amortisation and impairment losses of intangible assets with a finite life. Assets Intangible Intangible Assets With An Infinite Life Other Than Information Technology Accumulated Amortisation Impairment Amount This is the value, as at the relevant date, for the total amount of accumulated impairment of intangible assets with an infinite life. Assets Intangible Loan And Credit Card Servicing Rights Amount This is the value, as at the relevant date, for the carrying value of purchased loan (e.g. mortgages) and credit card relationships when the reporting entity purchases the right to receive existing loan payments and credit card receivables in consideration for providing lending and credit card services to those customers. Also report any purchased loan/credit card servicing rights arising in the acquisition of an entire financial institution. The carrying value consists of the cost of the servicing right less accumulated amortisation for the right. Assets Investment Debt Securities Total Amount This is the value, as at the relevant date, for 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 relevant Australian Accounting Standards. Assets Investment Placements Loans And Debt Securities Amount This is the value, as at the relevant date, for the net market value of investments that include (but are not limited to): - Interest-rate related investments, loans and advances of the entity; - Placements, loans with, and debt securities issued by Individuals, Unlisted private incorporated entities, and Unlisted private unincorporated entities (including unlisted private trusts); - Other placements, loans and debt securities; - Short term debt securities (e.g. bills of exchange, certificates of deposit, commercial paper, promissory notes); and - Long term debt securities (e.g. Treasury Bonds, securitised instruments). This should exclude: - interest-rate related cash; and - interest rate related derivative contracts. Assets Investment Real Estate Property Complete Amount This is the value, as at the relevant date, for the reporting party's holdings of real property that has been completed, i.e. where the value of the holding is contingent on the development being approved or completed. Assets Investment Real Estate Property Incomplete Amount This is the value, as at the relevant date, for the reporting party's holdings of real property that has not been completed, i.e. where the value of the holding is not contingent on the development being approved or completed. Assets Investment Securities And Or Insurance Policies Held In Life Companies Amount This is the value, as at the relevant date, for Life insurance business which must be conducted through separately accounted 'statutory funds' within a life insurer. Include: - The value of unit-linked insurance or investment policies regardless of who manages the underlying assets of these policies/products, or how the underlying assets are distributed/invested. If net market value is not available or appropriate (e.g. traditional whole of life policies) use surrender value; and - The net market value of policies in respect of death, total, permanent or temporary disablement. Assets Other Financial Assets Capitalised Loan Broker Mortgage Origination Fees Amount This is the value, as at the relevant date, for the origination fees and commissions deferred. Assets Other Financial Assets Claims Arising From Repos And Stock Borrowing Amount This is the value, as at the relevant date, for securities purchased under agreements to resell, stock borrowing. Treatment in accordance with relevant Australian Accounting Standards. Where the transferee of the stock effectively receives a lenders rate of return (i.e. the underlying risks and rewards of ownership of the underlying stock is not effectively transferred), these transactions are to be accounted for as collateralised lending activities. Securities purchased under agreements to resell represents the receivable due . Assets Other Financial Assets Current Derivative Financial Instruments Total Amount This is the value, as at the relevant date, for all current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with relevant Australian Accounting Standards where the value is positive. Assets Other Financial Assets Deferred Acquisition Costs Of General Insurance Policies Amount This is the value, as at the relevant date, for deferred acquisition costs relating to general insurance policies. Assets Other Financial Assets Derivative Financial Instruments Total Amount This is the value, as at the relevant date, for the value of derivatives that represent a net gain to the reporting entity, determined in accordance with relevant Australian Accounting Standards. Assets Other Financial Assets Designated At Fair Value Through Profit Or Loss Other Amount This is the value, as at the relevant date, for financial assets at fair value through profit and loss balances categorised in accordance with relevant Australian Accounting Standards, other than: - Banking book derivative assets at fair value through profit and loss - Trading book derivative assets at fair value through profit and loss - Debt securities assets at fair value through profit and loss - Equity securities assets at fair value through profit and loss. Assets Other Financial Assets Employer Contributions Receivable Amount This is the value, as at the relevant date, for contributions from employers which are receivable in respect of the reporting period (i.e. due but not received) by the superannuation entity. This includes but is not limited to: - all mandated employer contributions (superannuation guarantee, superannuation guarantee vouchers, award/productivity, and contributions by the employer under enterprise bargaining agreements or under the superannuation entity's governing rules); - salary sacrifice contributions; - voluntary employer contributions; - contributions by an employer sponsor to reduce the deficit in a defined benefit superannuation entity; and - contributions receivable from the government in respect of a fully funded superannuation entity for public sector employees. Do not include rollover amounts. Assets are to be measured at net market value. Assets Other Financial Assets General Insurance Premiums Receivable Amount This is the value, as at the relevant date, for general insurance premiums and other receivables. Assets Other Financial Assets Government Contributions Receivable Amount This is the value, as at the relevant date, for amounts receivable from Commonwealth and State Governments in respect of recognised unfunded liabilities to superannuation entities for public sector employees. Assets are to be measured at net market value. Assets Other Financial Assets Impairment Investment Income Receivable Gross Amount This is the value, as at the relevant date, for the accumulated balance of impairment charges against the identified asset as at the reporting date. The amount of any provision for doubtful debts that relates to the investment income receivables. Doubtful debt means it is no longer considered probable that amounts of accrued investment income (e.g. interest, dividends, distributions associated with the investment/asset) will be able to be collected by the entity. Assets are to be measured at net market value. Assets Other Financial Assets Insurance Proceeds Receivable Amount This is the value, as at the relevant date, for proceeds receivable on insurance claims that have been made or accepted by the insurer during the reporting period, but are not yet received from the insurer as at the end of the reporting period. Amounts should only be reported here when they are recognised for accounting purposes in accordance with relevant Australian Accounting Standards. Assets are to be measured at net market value. Assets Other Financial Assets Interest Receivable Amount This is the value, as at the relevant date, for interest accrued for but not yet received. Assets Other Financial Assets Investment Income Receivable Gross Amount This is the value, as at the relevant date, for the total of all investment income that is receivable by the entity. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees. Assets are to be measured at net market value. Assets Other Financial Assets Investment Income Receivable Net Amount This is the value, as at the relevant date, for the total of all investment income that is receivable by the entity net of any related provisions for doubtful debts. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees. Assets are to be measured at net market value. Assets Other Financial Assets Member Contributions Receivable Amount This is the value, as at the relevant date, for contributions from members which are receivable i.e. due but not received. Includes, but is not limited to: - member post-tax contributions; - contributions from self-employed members; - member contributions required under an industrial agreement or the entity's governing rules; and - ETP or 'golden handshake' amounts from the employer where they represent pre-tax contributions; - Capital gains tax (CGT) exempt contributions. Assets are to be measured at net market value. Assets Other Financial Assets Non Current Derivative Financial Instruments Total Amount This is the value, as at the relevant date, for all non current derivatives consistent with the classification and measurement basis used for derivatives by institutions in accordance with relevant Australian Accounting Standards where the value is positive. Assets Other Financial Assets Non Debt Securities Held To Maturity At Amortised Cost Other Amount This is the value, as at the relevant date, for financial assets, other than debt securities, held to maturity at amortised cost balances categorised in accordance with relevant Australian Accounting Standards. Assets Other Financial Assets Non Liquid Deposits Total Amount This is the value, as at the relevant date, for the value of deposits which are not at call, and therefore not redeemable or able to be withdrawn by the reporting party on demand or within 24 hours. Assets Other Financial Assets Other Financial Assets Available For Sale Amount This is the value, as at the relevant date, for total financial assets available for sale balances categorised in accordance with relevant Australian Accounting Standards, other than: - Debt Securities Available for Sale - Equity Securities Available for Sale - Loans and Advances available-for-sale, including those "tainted" held-to-maturity investments that can no longer be classified as held-to-maturity investments. Assets Other Financial Assets Trade Day Versus Settlement Adjustments Amount This is the value, as at the relevant date, for any timing adjustments made to asset total for recording securities held on a settlement day rather than trade day basis. Assets Other Non Financial Assets Accumulated Depreciation And Impairment On APRA Defined Fixed Assets Amount This is the value, as at the relevant date, for total depreciation/impairment for all fixed assets as defined by relevant prudential standards. Assets Other Non Financial Assets Accumulated Depreciation And Impairment On Other Fixed Assets Amount This is the value, as at the relevant date, for accumulated depreciation/impairment relating to 'Other fixed assets'. Assets Other Non Financial Assets Information Technology Accumulated Depreciation Impairment Total Amount This is the value, as at the relevant date, for accumulated depreciation/impairment in total for all information technology assets except when it is treated as an intangible for accounting purposes for example, in audited financial statements. Assets Other Non Financial Assets Operating Lease Receivables Machinery And Equipment Amount This is the value, as at the relevant date, for any receivables from operating leases of terms of one year or more for tangible assets for example motor vehicles and other plant and equipment. Exclude leasing of land and buildings. Assets Other Non Financial Assets Plant And Equipment Accumulated Depreciation Impairment Amount This is the value, as at the relevant date, for total depreciation and impairment for all property, plant and equipment items excluding information technology. Assets Other Non Financial Assets Plant And Equipment Net Total Amount This is the value, as at the relevant date, for 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 relevant Australian Accounting Standards. The net amount is calculated as gross property plant and equipment less accumulated depreciation/impairment.