This element has been retired and should no longer be used. This element is the balancing item in a list of Expense items. It is the difference between "Expense.Total.Amount" and the separately disclosed items in the list. Expense Balancing Items Amount This element has been retired and should no longer be used. The amount of capital gains on assets from other Capital Gains Tax (CGT) assets and any other CGT events. Income Capital Gains Or Losses Events And Assets Other Amount This element has been retired and should no longer be used. The amount of Capital gains on assets from real estate. Real estate includes vacant blocks of land, business premises, rental properties, holiday houses and hobby farms. Income Capital Gains Or Losses Real Estate Amount This element has been retired and should no longer be used. The amount of capital gains on assets from shares and units (in unit trusts). Income Capital Gains Or Losses Shares And Units Amount This element has been retired and should no longer be used. Total amount of the income from each Forestry Managed Investment Scheme (FMIS) activities in which the entity holds a forestry interest. Income Forestry Managed Investment Scheme Income Amount This element has been retired and should no longer be used. Gross sales or revenue relating to research and development services. Income Research And Development Amount Financial Performance 1 This is the value of doubtful debts expense (i.e. where a provision for doubtful debts/impairment has been raised) and/or bad debts written off directly against income for the relevant period in respect of Interest, Dividends, Trust Distributions and Rent that have all been classified as Investment Income in accordance with accounting standards. Expense Bad Doubtful Debts Investment Interest Dividends Distributions Rent Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the value of other expenses classified as investment expenses, as determined in accordance with the relevant accounting standards, as required on APRA form SRF_200_0. Expense Investment Other SRF 200 0 Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the value of other expenses classified as investment expenses, as determined in accordance with the relevant accounting standards, as required on APRA form SRF_300_0. Expense Investment Other SRF 300 0 Amount This is, for the duration of the relevant period, the value of expenditure incurred on operating leases as determined in accordance with relevant Accounting Standards. Expense Leases Operating Amount This is the value, for the relevant period, of levies and charges payable by the reporting party and determined in accordance with relevant accounting standards. Expense Levies And Charges Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the value of other expenses that have not been classified as investment expenses in accordance with the relevant accounting standards, as required on APRA form SRF_100_0. Expense Non Investment Other SRF 100 0 Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the value of other expenses that have not been classified as investment expenses in accordance with the relevant accounting standards, as required on APRA form SRF_200_0. Expense Non Investment Other SRF 200 0 Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the value of other expenses that have not been classified as investment expenses in accordance with the relevant accounting standards, as required on APRA form SRF_300_0. Expense Non Investment Other SRF 300 0 Amount This is, for the duration of the relevant period, the value of expenditure incurred on occupancy and equipment as determined in accordance with relevant Accounting Standards. Expense Occupancy And Equipment Amount This is the value, for the duration of the relevant period, of other operating expense. This item represents all expense which is not associated with the generation of investment income (i.e. expenses that are not related to investment portfolios). This item is determined in accordance with relevant accounting standards. Expense Operating Other Amount This is the value, for the duration of the relevant period, of other operating expense. This item represents all expense which is not associated with the generation of investment income (i.e. expenses that are not related to investment portfolios) on assets backing insurance liabilities (ABI. This item is determined in accordance with relevant accounting standards. Expense Operating other Not Investment On Assets Backing Insurance Liabilities Amount This is the value of other expenses recognised in the profit or loss during the relevant period, that are considered not to be operating expenses(or non-recurring), as required to be reported on APRA form GRF_310_0_G. This item will include: - impairment of goodwill, as determined by the relevant accounting standards - net asset revaluation adjustments, including non-consolidated subsidiaries, as determined by the relevant prudential standards. Expense Other GRF 310 0 G Amount This is the value of all expenses recognised in the profit or loss, not relating the underwriting result during the relevant period. This item is reported as required on APRA form GRF_310_0_G. Expense Total Other GRF 310 0 G Amount This is the amount written off directly to Profit & Loss of 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. Expense Write Off Direct Exposure Property Commercial Amount This is the amount written off directly to Profit & Loss of 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. Expense Write Off Direct Exposure Property Commercial Industrial Amount This is the amount written off directly to Profit & Loss of the value of the reporting party's investments that result in an exposure to the asset class of land development. land development property exposure is defined according to the nature of the risk. An exposure should be classified as land development property risk, if the exposure is subject to the performance of the property market for vacant land - i.e. that land upon which no permanent structure has been erected. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Direct Exposure Property Commercial Land Amount This is the amount written off directly to Profit & Loss of 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, 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. Expense Write Off Direct Exposure Property Commercial Leisure Amount This is the amount written off directly to Profit & Loss of 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. Expense Write Off Direct Exposure Property Commercial Office Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, the amount written off directly to the reporting party's profit or loss for 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 property market. Expense Write Off Direct Exposure Property Commercial Other ARF 230 0 Amount This is the amount written off directly to Profit & Loss of the value of the reporting party's investments that result in an exposure to the asset class of commercial residential 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 property market for residential purposes other than owner occupation, tourism, leisure or hospitality. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Direct Exposure Property Commercial Residential Amount This is the amount written off directly to Profit & Loss of the value of the reporting party's investments that result in an exposure to the asset class of commercial retail property. Commercial retail property exposure is defined according to the nature of the risk. An exposure should be classified as commercial retail property risk, if the exposure is subject to the performance of the commercial retail property market. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Direct Exposure Property Commercial Retail Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of 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. Expense Write Off Indirect Exposure Property Commercial Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of 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. Expense Write Off Indirect Exposure Property Commercial Industrial Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of the value of the reporting party's investments that result in an exposure to the asset class of land development. land development property exposure is defined according to the nature of the risk. An exposure should be classified as land development property risk, if the exposure is subject to the performance of the property market for vacant land - i.e. that land upon which no permanent structure has been erected. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Indirect Exposure Property Commercial Land Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of 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, 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. Expense Write Off Indirect Exposure Property Commercial Leisure Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of 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. Expense Write Off Indirect Exposure Property Commercial Office Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, the amount written off against the reporting party's provisions or asset revaluation reserves for 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 property market. Expense Write Off Indirect Exposure Property Commercial Other ARF 230 0 Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of the value of the reporting party's investments that result in an exposure to the asset class of commercial residential 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 property market for residential purposes other than owner occupation, tourism, leisure or hospitality. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Indirect Exposure Property Commercial Residential Amount This is the amount written off other than directly to Profit & Loss (i.e. via provisions or asset revaluation reserves), of the value of the reporting party's investments that result in an exposure to the asset class of commercial retail property. Commercial retail property exposure is defined according to the nature of the risk. An exposure should be classified as commercial retail property risk, if the exposure is subject to the performance of the commercial retail property market. This exposure does not include property used for the reporting party's own operational use. Expense Write Off Indirect Exposure Property Commercial Retail Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero and no specific provision for impairment has been raised in respect of it. Income Credit Exposures Non Accrual Without Provisions Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; no specific provision for impairment has been raised in respect of it; and the reporting party is receiving full contractual payments. Income Credit Exposures Non Accrual Without Provisions Full Performance Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; no specific provision for impairment has been raised in respect of it; and the reporting party is receiving no, or only sporadic, payments. Income Credit Exposures Non Accrual Without Provisions No Performance Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; no specific provision for impairment has been raised in respect of it; and the reporting party is receiving only partial payments relative to the contractual obligations. Income Credit Exposures Non Accrual Without Provisions Partial Performance Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero and a specific provision for impairment has been raised in respect of it. Income Credit Exposures Non Accrual With Provisions Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; a specific provision for impairment has been raised in respect of it; and the reporting party is receiving full contractual payments. Income Credit Exposures Non Accrual With Provisions Full Performance Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; a specific provision for impairment has been raised in respect of it; and the reporting party is receiving no, or only sporadic, payments. Income Credit Exposures Non Accrual With Provisions No Performance Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; a specific provision for impairment has been raised in respect of it; and the reporting party is receiving only partial payments relative to the contractual obligations. Income Credit Exposures Non Accrual With Provisions Partial Performance Amount This is the amount of any income actually received during the relevant period from all real estate acquired by the reporting party in full or partial settlement of a loan or similar facility through enforcement of security arrangements. This category excludes property controlled under 'mortgagee in possession' rights. Income Credit Exposures OREO Amount This is the amount of any income actually received during the relevant period from all assets other than real estate acquired by the reporting party in full or partial settlement of a loan or similar facility through enforcement of security arrangements. Income Credit Exposures Other Assets Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where: (a) the estimates of future interest income are not zero; (b) no specific provision for impairment has been raised in respect of it; and (c) the original contractual terms have been modified via a formal (written) agreement to provide for concessions of interest or principal for reasons related to the financial difficulties of the counterparty, rendering the facility non-commercial to the reporting party. In considering whether a facility is non-commercial, the reporting party needs to consider whether it would extend credit on similar terms and conditions to a new counterparty exhibiting similar risk characteristics. Income Credit Exposures Restructured Without Provisions Amount This is the amount of any income actually received during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where: (a) the estimates of future interest income are not zero; (b) a specific provision for impairment has been raised in respect of it; and (c) the original contractual terms have been modified via a formal (written) agreement to provide for concessions of interest or principal for reasons related to the financial difficulties of the counterparty, rendering the facility non-commercial to the reporting party. In considering whether a facility is non-commercial, the reporting party needs to consider whether it would extend credit on similar terms and conditions to a new counterparty exhibiting similar risk characteristics. Income Credit Exposures Restructured With Provisions Amount This is the value, for the relevant period, of dividends recognised by the reporting party as income in accordance with relevant accounting standards. Income Dividends Accounting Revenue Total Amount This is the description of the detailed line item comprising the other fees and commissions balancing item, as required to be reported on APRA form SRF_100_0. Income Fees And Commissions Other SRF 100 0 Description This is the description of the detailed line item comprising the other fees and commissions balancing item, as required to be reported on APRA form SRF_200_0. Income Fees And Commissions Other SRF 200 0 Description This is the value of any fee or commission income associated with scrip lending activities during the relevant period. This refers to the situation where the entity buys or borrows securities from another party in exchange for cash. The entity agrees to return the securities to the other party in the future in exchange for the return of the cash (plus an additional amount of earnings, fees or commissions). Income Fees And Commissions Scrip Lending Amount Record any fee income or commission associated with the broking activities of the reporting party. Income Fees Commissions Broking Amount Record any fee income or commission associated with the corporate advisory activities of the reporting party. Income Fees Commissions Corporate Advisory Amount This is the value of any fee income or commission for the relevant period. Do not include commission revenue that is associated with underwriting activities and is disclosed as commission revenue in the calculation of underwriting expenses in accordance with the relevant Accounting Standards. Income Fees Commissions Excluding Underwriting Amount Record any fee income or commission associated with funds management activities of the reporting party. Income Fees Commissions Funds Management Amount Record any fee income or commission associated with the lending activities of the reporting party. Income Fees Commissions Lending Amount This is the balancing item in the list in which it is being used. Record any fee income or commission associated with the activities of the reporting party other than those related to: - lending; - deposit-taking; - funds management; - broking; - underwriting; - syndication; - corporate advisory; or - securitisation. Income Fees Commissions Other ARF_330_2 Amount Record any fee income or commission associated with the securitisation activities of the reporting party. Income Fees Commissions Securitisation Amount Record any fee income or commission associated with the syndication activities of the reporting party. Income Fees Commissions Syndication Amount This is, for the duration of the relevant period, any income received from residual units or other excess spread arrangements. Income Fees Excess Spread Arrangements Amount This is, for the duration of the relevant period, any fee income received in association with facilities provided by the reporting party. Income Fees Facilities Provided Amount This is, for the duration of the relevant period, any fee income received in association with management, servicing and or administration activities provided by the reporting party. Income Fees Management Servicing And Administration Amount Record any service fee income associated with the deposit-taking activities of the reporting party. Income Fees Service Deposits Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the amount of all other income that has not been classified as investment income in accordance with accounting standards, as required to be reported on APRA form SRF_100_0. Income Not Investment Other SRF 100 0 Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the amount of all other income that has not been classified as investment income in accordance with accounting standards, as required to be reported on APRA form SRF_200_0. Income Not Investment Other SRF 200 0 Amount This is a balancing item within the list in which it is being used. This is, for the duration of the relevant period, the amount of all other income that has not been classified as investment income in accordance with accounting standards, as required to be reported on APRA form SRF_300_0. Income Not Investment Other SRF 300 0 Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, other income as required to be reported on form ARF_330_2. Income Other ARF 330 2 Amount This is a balancing item in the list in which it is being used. This is the value of all other income recognised in the profit or loss during the relevant period, as required on APRA form GRF_310_0_G. This item represents income that is not: - investment income; - contained within the underwriting result; - net foreign exchange gains; - negative goodwill; - defined benefit actuarial gains; or - gains from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations. Income Other GRF 310 0 G Amount This is the description of the detailed line item comprising the non-investment income balancing item, as required to be reported on APRA form SRF_100_0. Income Other SRF 100 0 Description This is the description of the detailed line item comprising the non-investment income balancing item, as required to be reported on APRA form SRF_200_0. Income Other SRF 200 0 Description This is the description of the detailed line item comprising the non-investment income balancing item, as required to be reported on APRA form SRF_300_0. Income Other SRF 300 0 Description This is the net value of realised gains and losses in relation to the disposal of derivatives during the relevant period. 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). This item excludes foreign exchange gains (losses) from currency conversions of derivatives. Income Realised Gain Loss Derivatives Net Amount This is the net value of realised gains and (losses) in relation to the disposal of all equity securities during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Income Realised Gain Loss Equity Securities Net Amount This is the net value of realised gains and losses in relation to the disposal of intangible assets during the relevant period. Income Realised Gain Loss Intangible Assets Amount This is, for the duration of the relevant period, the net value of realised gains and (losses) from the revaluation of the reporting party's investment property portfolio, as determined in accordance with relevant accounting standards. Investments are assets or liabilities acquired or incurred principally for profit-taking purposes. This item does not include foreign currency gains (losses) that occur due to currency translation. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Income Realised Gain Loss Investment Property Excluding Foreign Exchange Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, the net realised profit/(loss) from the sale of other assets (other than trading and investment securities) as required to be reported on form ARF_330_2. Income Realised Gain Loss Other ARF 330 2 Amount This is the net value of realised gains and losses in relation to the disposal of all debt and equity securities during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Income Realised Gain Loss Securities Net Amount This is the value of all income recognised in the profit or loss, not relating to investments or the underwriting result during the relevant period. This item is reported as required on APRA form GRF_310_0_G. Income Total Other GRF 310 0 G Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, other trading income as required to be reported on form ARF_330_2. Income Trading Other ARF 330 2 Amount This is the value of distributions by trusts received by the reporting party during the relevant period. Income Trust Distributions Amount This is the value of distributions received from trusts where the entity has chosen a look-through basis during the relevant period. Income Trust Distributions Look Through Amount This is the value of distributions received from trusts where the entity has chosen a non look-through basis during the relevant period. Income Trust Distributions Non Look Through Amount This is the net value of unrealised gains and (losses) in relation to the disposal of equity securities during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Income Unrealised Gain Loss Equity Securities Net Amount This is the net value of unrealised gains and losses in relation to the disposal of intangible assets during the relevant period. Income Unrealised Gain Loss Intangible Assets Amount This is, for the duration of the relevant period, the net value of unrealised gains and (losses) from the revaluation of the reporting party's investment property portfolio, as determined in accordance with relevant accounting standards. Investments are assets or liabilities acquired or incurred principally for profit-taking purposes. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Income Unrealised Gain Loss Investment Property Amount This is the value, for the duration of the relevant period, of the net value of unrealised gains and (losses) from the revaluation of the reporting party's investment property portfolio, as determined in accordance with relevant accounting standards. Investments are assets or liabilities acquired or incurred principally for profit-taking purposes. This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Income Unrealised Gain Loss Investment Property Excluding Foreign Exchange Amount This is the balancing item in the list in which it is being used. This is the value of unrealised gains or losses from the revaluation of assets other than; - securities and derivatives; - plant and equipment; - investment property; - investment in related parties; and - intangibles. Income Unrealised Gain Loss Other ARF_330_2 Amount This is the value of unrealised gains or losses from the revaluation of plant and equipment. Income Unrealised Gain Loss Plant Equipment Amount