Financial Position 7 Assets Cash And Liquid Assets Notes And Coins Amount This is the value of holdings of physical currency, both Australian and foreign currency notes and coins. Assets Cash And Liquid Assets Unallocated Gold Amount This is the value of an account that does not give the holder the title to physical gold but provides a claim against the account operator to deliver gold. Assets Intangible Accumulated Amortisation And Impairment Losses Amount This is the value for amortisation and impairment for intangible assets and goodwill in accordance with Accounting Standard AASB 138. Assets Intangible Capitalised Expenses Amount This is the value of total capitalised expenses which refers to delaying the recognition of expenses by recording the expense as a long-term asset as defined in accordance with relevant accounting standards. Assets Intangible Finite Life Excluding Goodwill Gross Amount This is the value of intangible assets held by the entity, gross of any provision for amortisation or 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 Goodwill Gross Amount This is the value of goodwill which represent the excess of the cost of the business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities. Goodwill is to be determined in accordance with Accounting Standard AASB 3. Assets Intangible Infinite Life Excluding Goodwill Amount This is the value of intangible assets held by the entity 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 Loan And Finance Lease Servicing Rights Amount This is the value for the servicing fee on the purchased loans (including credit card relationships) and finance leases when the entity purchases the right to receive existing loan or finance lease payments (including credit card receivables) in consideration for providing loan and finance lease services to those customers. Also report any purchased loan and finance lease 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 Held Amount This is the value for debt securities held. 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. Securities are classified as debt or equity in accordance with the relevant accounting standards. Assets Investment Securities Amount This is the value of all investment securities which are securities purchased with the intent that they be held to maturity or held for a period of time though not necessarily to maturity this covers equity securities where it is not technically possible to hold to maturity. These are securities that are not trading securities as defined in accounting standards AASB 139 Financial Instruments: Recognition and Measurement. Assets Investment Securities Other Amount This is the value, for investments in financial assets other than investment securities. Assets Investment Short Sold Position Amount This is the value of positions from the sale of a borrowed security in anticipation of making a profit by repurchasing it after its price has fallen, prior to maturity. Assets Other Financial Assets Fees And Commissions Receivable Amount This is the value, for fees and commission receivable that is due but not yet paid. Assets Other Financial Assets Interest Receivable Amount This is the value, for interest receivable that is earned but not yet received. Assets Other Financial Assets Non Current Assets And Disposal Groups Classified As Held For Sale Amount This is the value of non-current assets classified as held for sale and discontinued operations from disposal groups in accordance with the Accounting Standard AASB 5. Assets Property Plant And Equipment Accumulated Depreciation And Impairment Amount This is the value of accumulated depreciation and impairment on property, plant and equipment in accordance with Accounting Standard AASB 116. Assets Property Plant And Equipment Gross Amount This is the value of any property, plant and equipment asset. Such assets are typically vital to business operations but cannot be easily liquidated. This is in accordance with the relevant Accounting Standards AASB 116. Assets Trading Securities Trading Securities Amount This is the value of all trading securities. These assets must be acquired for principally for the purpose of short-term profit-taking. Trading securities are defined in accordance with AASB 9.