Financial Position 7 Assets Cash And Liquid Assets And Repos Amount This is the value, as at the relevant date, of notes and coins; deposits that can be withdrawn or are redeemable within 24 hours; and securities purchased under agreements for resale. Assets Intangible Capitalised Expenses Amount This is the value, as at the relevant date, of total capitalised expenses. Capitalised expenses are defined in accordance with relevant accounting standards. This item is reported for capital adequacy and is to be determined in accordance with relevant prudential standards. Assets Investment Debt Securities Hybrid Plus Accrued Income Amount This is the value, as at the relevant date, 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. Assets Investment Debt Securities Non Hybrid Plus Accrued Income Non Indexed Amount This is the value, as at the relevant date, 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, which 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. Assets Investment Debt Securities Plus Accrued Income Non Indexed Amount This is the value, as at the relevant date, 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. Assets Investment Equity Securities Hybrid Plus Accrued Income Amount This is the value, as at the relevant date 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. Assets Investment Equity Securities Trusts Unitised Include Income Accrued Amount This is the value, as at the relevant date of the equity component of 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. Assets Investment Investment Including Accrued Income Other Amount This is the value, as at the relevant date which equates to the balancing item in the list in which it is being used. Report the actual value, plus the value of accrued income, of any asset that has been classified as an investment asset, other than: - Cash; - Property; - Equities; - Interest bearing securities; or- Loans. Assets Investment Loans Plus Accrued Income Public Sector Secured Amount This is the value, as at the relevant reporting date, 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). Assets Investment Related Party Amount This is the value, as at the relevant date, of investments in related partied, as determined in accordance with relevant accounting standards. Assets Investment Total Other Strategic Investments Amount This is the value, as at the relevant date, of specific investment classifications referred to as strategic investments / acquisitions of the reporting insurer related party investments and other investments. Related parties are determined in accordance with relevant Australian Accounting Standards. Assets Other Financial Assets Surplus Defined Benefit Superannuation Fund Amount This is the value, as at the relevant date, of any surplus in a defined benefit superannuation fund of which the reporting entity is an employer-sponsor, 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 Property Plant And Equipment Plus Accrued Income Amount This is the value, as at the relevant date, of holdings of property acquired or held which is available for sale, excluding owner-occupied property. Report the value after deducting accumulated depreciation. Investment property should be consistent with the classification and measurement basis used in the relevant accounting standard.