This element has been retired and should no longer be used. The amount of interest income derived from investment in Banking Book Hedging Derivatives Income Interest Derivatives Banking Book Hedging Amount This element has been retired and should no longer be used. The amount of interest income derived from investment in Other Deposits with Applicable Non Bank ADIs Only Income Interest Other Deposits Applicable Non Bank ADIs Only Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from Australian sources. Expense Operating Interest Expense Australian Sources Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from non-Australian sources. Expense Operating Interest Expense Non Australian Sources Amount This element has been retired and should no longer be used. Royalties paid or payable to non-residents of Australia or to offshore permanent establishments of Australian residents. Expense Operating Non Australian Royalties Total Amount Financial Performance 2 This is the value of interest expense from borrowings as determined in accordance with relevant Accounting Standards. For the purposes of this item exclude interest expense associated with derivative contracts or funds classified as loan capital. Expense Interest Borrowings Amount This is the value of interest expense associated with derivative contracts. This item is determined in accordance with relevant Accounting Standards. 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). Expense Interest Derivative Contracts Amount This is, for the duration of the relevant period, the amount of interest expense incurred on all other interest bearing liabilities, as required to be reported on APRA forms ARF_330_1_L and ARF_330_1_C. Expense Interest Interest Bearing Liabilities Other ARF 330 1 Amount The amount of interest expense incurred in relation to anything other than securities and recognised as expense under the Accounting Standards during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Expense Interest Not Securities Amount This is a balancing item in the list in which it has been used. This is the value of interest expense associated with other interest bearing liabilities as required for APRA Insurance forms 310_3. Expense Interest Other APRA Insurance 310 3 Amount The amount of interest expense incurred in relation to holdings of securities and recognised as expense under the Accounting Standards during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Expense Interest Securities Amount This is the value of advertising costs paid or payable to advertising agencies only, that have been expensed during the relevant period, other than those for sponsorship. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. Expense Operating Advertising Agencies Amount This is the value of advertising costs expensed during the relevant period, other than those for sponsorship and those related to employee costs. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. Expense Operating Advertising Not Sponsorship Or Employee Amount This is a balancing item in the list in which it is being used. This is the value of advertising costs that have been expensed during the relevant period, other than those for sponsorship and other than those paid to: - advertising agencies - directly to radio and television stations; or - directly to newspaper organisations. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. Expense Operating Advertising Other Amount This is the value of advertising costs paid or payable directly to newspaper organisations, that have been expensed during the relevant period, other than those for sponsorship. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. Expense Operating Advertising Press Direct Amount This is the value of advertising costs paid or payable directly to radio or television stations only, that have been expensed during the relevant period, other than those for sponsorship. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. Expense Operating Advertising Radio TV Direct Amount This is the value of amortisation charged to profit and loss in respect of intangible assets with a finite life as determined in accordance with accounting standards. Expense Operating Amortisation Intangible Assets Finite Life Amount This is the value of amortisation charged to profit and loss in respect of intangible assets other than those with a finite life as determined in accordance with accounting standards. Expense Operating Amortisation Intangible Assets Infinite Life Amount This is the value of bad debt recoveries that have been written back directly to profit and loss during the relevant period. Expense Operating Bad Debt Recoveries Direct To PL Amount This is the value of bad debts not provided for that have been written off directly to profit and loss during the relevant period. Expense Operating Bad Debts Direct To PL Amount Record the total of any commission expense incurred by the reporting party during the relevant period. Expense Operating Commissions Amount This is the value of expenses recognised during the relevant period according to accounting principles that relate to computer hardware. Expense Operating Computer Hardware Amount This is the value of data processing services recognised as expense during the relevant period in accordance with the accounting standards. Expense Operating Data Processing Amount This is the value of depreciation charged to profit and loss in respect of tangible assets other than property, plant and equipment as determined in accordance with accounting standards. Expense Operating Depreciation Not Property Plant And Equipment Amount This is the value of depreciation charged to profit and loss in respect of property, plant and equipment as determined in accordance with accounting standards. Expense Operating Depreciation Property Plant And Equipment Amount This is the value of electricity and gas expenses incurred by the reporting party during the relevant period. Expense Operating Electricity Gas Amount This is the value of staff related costs paid or payable to employment agencies by the reporting party during the relevant period. Expense Operating Employment Agencies Amount This is the total costs of employing staff and contractors recognised according to accounting principles during the relevant period. Expense Operating Employment Costs Total Amount Record the total of any fee or commission expense incurred by the reporting party during the relevant period. Expense Operating Fees And Commissions Amount This is the value of non-lending losses and fraud expenses for the relevant period as determined in accordance with accounting standards. Expense Operating Fraud Losses Non Lending Amount This is the value of impairment charged to profit and loss in respect of investment in associates and joint ventures in accordance with accounting standards. Expense Operating Impairment Associates Joint Ventures Amount This is the value of impairment charged to profit and loss in respect of investment in controlled entities in accordance with accounting standards. Expense Operating Impairment Controlled Entities Amount This is the value of impairment charged to profit and loss in respect of goodwill as determined in accordance with accounting standards. Expense Operating Impairment Goodwill Amount This is the value of impairment charged to profit and loss in respect of intangible assets with indefinite useful life as determined in accordance with accounting standards. Expense Operating Impairment Intangible Assets Indefinite Useful Life Amount This is the value of impairment charged to profit and loss in respect of intangible assets other than goodwill as determined in accordance with accounting standards. Expense Operating Impairment Intangible Assets Non Goodwill Amount This is the value of impairment charged to profit and loss in respect of impairment losses on financial assets not measured at fair value through profit or loss, as determined in accordance with accounting standards. Expense Operating Impairment Losses Financial Assets Not Measured FV Through PL Amount This is the value of reversals of impairment losses on financial assets as determined in accordance with accounting standards. Expense Operating Impairment Losses Reversals Financial Assets Amount This is the value of impairment charged to profit and loss in respect of assets other than those classified as goodwill or intangible assets with an indefinite useful life. This item is to be determined in accordance with relevant accounting standards. Expense Operating Impairment Other Amount This is the value of impairment charged to profit and loss in respect of plant and equipment as determined in accordance with accounting standards. Expense Operating Impairment Plant And Equipment Amount This is the value of impairment charged to profit and loss in respect of property as determined in accordance with accounting standards. Expense Operating Impairment Property Amount This is the value of impairment charged to profit and loss in respect of tangible assets other than: - property, plant and equipment; - investments in controlled entities, associates and joint ventures; and - impairment losses on financial assets not measured at fair value through profit or loss; as determined in accordance with accounting standards. Expense Operating Impairment Tangible Assets Other Amount This is the value of information technology services expenses as determined in accordance with accounting standards. Expense Operating IT Services Amount This is the value of amounts paid or payable to self employed persons such as consultants, contractors and persons paid solely by commission without a retainer, for the provision of labour services during the relevant period. This item excludes wages and salaries paid to employees, provisions for employee entitlements, severances, terminations and redundancies, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and recreation and other types of leave. This amount is to be reported gross of taxation and other deductions, and excludes payroll or fringe benefits tax. Expense Operating Labour Services Excluding Wages Amount This is the value of land rates assessed to the reporting party levied by local Government for the provision of local Government services. Expense Operating Land Rates Amount This is the value of operating lease payments in relation to the occupation of buildings that have been expensed in the relevant period in accordance with accounting standards. Expense Operating Lease Building Amount This is the value of operating lease payments in relation to office equipment, fixtures and fittings that have been expensed in the relevant period in accordance with accounting standards. Expense Operating Lease Equipment Amount Report the value of fees recognised according to accounting standards by the reporting party during the reporting period for management services provided to the reporting party. Include the following in this item * consulting fees; and * management fees collected by the reporting party from members' or customers' accounts, e.g. fees earned based on a percentage of the funds under management, which are then paid over to a third party. Include trailing commissions paid to third parties such as financial advisors. Exclude fees for the following in this item: * Investment management and asset consultant fees; * Custodian fees; * Administration and actuarial fees; and * Directors/Trustee remuneration and expenses. Expense Operating Management Fees Non Investment Amount This is the value of non-audit related service fees provided by audit firms during the relevant period in accordance with relevant accounting standards. Expense Operating Non Audit Related Amount This is the value of remuneration expenses, other than share-based payments, for the relevant period as determined in accordance with accounting standards. Expense Operating Non Share Based Remuneration Amount This is a balancing item in the list in which it is being used. This is the value of other occupancy and equipment expenses, as required to be reported on APRA Insurance forms 310_3. This item represents occupancy and equipment expenses other than depreciation and operating lease rentals, as determined in accordance with accounting standards. Expense Operating Office And Equipment Other APRA Insurance 310 3 Amount This is a balancing item in the list in which it is being used. This is the value of other occupancy and equipment expenses, as required to be reported on APRA form ARF_330_3. This item represents occupancy and equipment expenses other than depreciation, as determined in accordance with accounting standards. Expense Operating Office And Equipment Other ARF 330 3 Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, of other operating expenses as required to be reported on APRA Insurance form 310_3. Expense Operating Other APRA Insurance 310 3 Amount This is the value of employment related expenses other than those specifically categorised on APRA form ARF331.0 Expense Operating Other Employment Related ARF331 Amount This is the value of remuneration expenses, other than wages and salaries, for the duration of the relevant period as determined in accordance with accounting standards. Expense Operating Other Excluding Wages And Salaries Amount This is the value of other expenses recognised in the profit or loss during the relevant period, that are considered to be operating (or recurring), as required to be reported on APRA form GRF_310_0_G. This item consists of operating expenses that do not relate to: - expenses included in the underwriting result; - investment expenses on assets backing insurance liabilities; - investment expenses on shareholders' funds; - net foreign exchange losses; and - defined benefit actuarial losses. Expense Operating Other GRF 310 0 G Amount This is the value of remuneration expenses, other than wages and salaries and share-based payments, for the relevant period as determined in accordance with accounting standards. Expense Operating Other Non Share Based Remuneration Excluding Wages And Salaries Amount This is the balancing item in the list in which it is being used. This is the value of other operating expenses as defined by APRA form ARF_330_3 Item 4.9. This comprises: - Operating expenses from continuing operations as determined in accordance with accounting standards other than interest expense and charge for bad and doubtful debts; - negative goodwill immediately recognised in profit and loss; - share of net profits/losses of associates and joint ventures accounted for using the equity method; and - profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations; other than: - personnel expenses; - occupancy and equipment expenses; - IT services expenses; - depreciation, amortisation and impairment expenses; - impairment losses and reversals on financial assets; - non-lending losses and fraud expenses; - fees and commission expenses; - audit fees; and - directors' fees. Expense Operating Other Per ARF_330_3 Item 4_9 Amount This is the balancing item in the list in which it is being used. This is the value of other operating expenses as defined by APRA form ARF_330_3 Item 5. This comprises: - Operating expenses from continuing operations as determined in accordance with accounting standards other than interest expense and charge for bad and doubtful debts; - negative goodwill immediately recognised in profit and loss; - share of net profits/losses of associates and joint ventures accounted for using the equity method; and - profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations. Expense Operating Other Per ARF_330_3 Total Amount This is the description of the detailed line item comprising the other operating expenses balancing item, as required to be reported on APRA form SRF_100_0. Expense Operating Other SRF 100 0 Description This is the description of the detailed line item comprising the other operating expenses balancing item, as required to be reported on APRA form SRF_200_0. Expense Operating Other SRF 200 0 Description This is the description of the detailed line item comprising the other operating expenses balancing item, as required to be reported on APRA form SRF_300_0. Expense Operating Other SRF 300 0 Description This is the value of paper, printing and stationery expenses incurred for office supplies and printing carried out by or for the reporting party during the relevant period. Expense Operating Paper Printing Stationery Amount This is the value of personnel related expenses for the relevant period as determined in accordance with relevant accounting standards. Expense Operating Personnel Amount This is the value of postage, mailing and courier costs expensed during the relevant period in accordance with accounting standards. Expense Operating Postage Mailing Courier Amount This is the total value of all the selected expenses in Part A of forms ARF_332_0 and RRF_332_0. Expense Operating Selected Expenses ARF332 Amount This is the value of share-based remuneration expenses for the relevant period as determined in accordance with accounting standards. Expense Operating Share Based Remuneration Amount This is the value of expenses recognised in relation to payments to consultants, institutions or other businesses for the provision of staff training and education services. Expense Operating Staff Training Services Amount This is the value of telecommunications expenses determined in accordance with accounting standards Expense Operating Telecommunications Amount This is a balancing item in the list in which it is being used. This is, for the duration of the relevant period, of total other operating expenses as required to be reported on APRA Insurance form 310_3. Expense Operating Total Other APRA Insurance 310 3 Amount This is the amount incurred on travelling, accommodation and entertainment expenses. Travelling costs are costs incurred for transportation services relating to business activities which occur away from the normal place of business. These costs are only to be included if they are incurred in connection with business activities. Accommodation expenses are those costs incurred in providing accommodation to staff when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred by a business for the provision of entertainment activities. Expense Operating Travel Accommodation Entertainment Amount This is, for the duration of the relevant period, the value of remuneration expenses relating to wages and salaries as determined in accordance with accounting standards. Expense Operating Wages And Salaries Amount This is the value of wages and salaries expenditure, including the value of any provisions for employee entitlements but excluding the value of any employer superannuation contributions, as determined in accordance with accounting standards. Expense Operating Wages Salaries Including Provisions Employee Entitlements Excluding Superannuation Amount This is the description of the detailed line item comprising the other investment expenses balancing item, as required to be reported on APRA form SRF_100_0. Expense Operating Investment Other SRF 100 0 Description This is the description of the detailed line item comprising the other investment expenses balancing item, as required to be reported on APRA form SRF_200_0. Expense Operating Investment Other SRF 200 0 Description This is the description of the detailed line item comprising the other investment expenses balancing item, as required to be reported on APRA form SRF_300_0. Expense Operating Investment Other SRF 300 0 Description This is the value of interest income recognised during the relevant period. Interest must be recognised and measured in accordance with the relevant Accounting Standards. This means interest is to be recognised on an accrual basis, unless the asset is considered to be impaired or non-performing in which case, interest is to be recognised on a cash basis. Income Interest Cash Basis On Impairment Amount This is the value of interest income from derivatives during the relevant period. This item is determined in accordance with the relevant accounting standards. Income Interest Derivatives Amount This is, for the duration of the relevant period, the amount of interest income derived from other interest earning assets, as required to be reported on APRA forms ARF_330_1_L and ARF_330_1_C. Income Interest Interest Earning Assets Other ARF 330 1 Amount This is, for the duration of the relevant period, the value of interest income derived from other investments, as required to be reported on APRA forms ARF_330_1_L and ARF_330_1_C. Interest income is to be determined in accordance with relevant accounting standards. Income Interest Investments Other ARF 330 1 Amount The amount of interest income derived from anything other than securities and recognised as income under the Accounting Standards during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Income Interest Not Securities Amount This is a balancing item in the list in which it is being used. This is the value of other interest income for the relevant period, as required to be reported on relevant APRA forms. This item represents interest income from parties that are not related, as determined by the accounting standards, and excludes interest income from derivatives. Income Interest Other Excluding Derivatives Amount The amount of interest income derived from holdings of securities and recognised as income under the Accounting Standards during the relevant period. Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. Income Interest Securities 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 all other fees and commissions received by the reporting party that relate to investment activity but that are not related to scrip lending or underwriting activities, as required to be reported on APRA form SRF_100_0. Income Investment Fees Commissions Not Scrip Lending Underwriting 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 all other fees and commissions received by the reporting party that relate to investment activity but that are not related to scrip lending or underwriting activities, as required to be reported on APRA form SRF_200_0. Income Investment Fees Commissions Not Scrip Lending Underwriting SRF 200 0 Amount This is the description of the detailed line item comprising the other investment income balancing item, as required to be reported on APRA form SRF_100_0. Income Investment Other SRF 100 0 Description This is the description of the detailed line item comprising the other investment income balancing item, as required to be reported on APRA form SRF_200_0. Income Investment Other SRF 200 0 Description This is the description of the detailed line item comprising the other investment income balancing item, as required to be reported on APRA form SRF_300_0. Income Investment Other SRF 300 0 Description 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 all other investment income of the reporting party, as required to be reported on APRA form SRF_100_0. Income Investment Superannuation Fund 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 all other investment income of the reporting party, as required to be reported on APRA form SRF_200_0. Income Investment Superannuation Fund 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 all other investment income of the reporting party, as required to be reported on APRA form SRF_300_0. Income Investment Superannuation Fund Other SRF 300 0 Amount This is the value, for the duration of the relevant period, of other operating income. This item represents all income which is not associated with the generation of investment income (i.e. income that is not related to investment portfolios). This item is determined in accordance with relevant accounting standards. Income Operating Total Other APRA Insurance Amount Total recognised investment income received or accrued in relation to financial investments of the reporting entity for the relevant period. This includes dividends, interest, rent and trust distributions and is before any allowance is made for bad and doubtful debts. Income Operating Investment Dividends Interest Distributions Rent Amount This is the aggregate credit card transaction dollar value acquired by the reporting party over the relevant period. Income Sale Of Goods Credit Card Transactions Acquired Amount This is the value of net gains (losses) on defined benefit plans during the relevant period recognised in the profit or loss. This item is determined in accordance with the relevant accounting standards. Defined benefit plans are formal or informal arrangements under which an entity provides post employment benefits for employee(s), other than defined contribution plans. Defined contribution plans are formal or informal arrangements under which an entity provides post employment benefits for employee(s) under which an entity pays fixed contributions to a fund and will have no legal or constructive obligation to pay further contributions if the fund does not have sufficient assets. Profit Or Loss Defined Benefit Actuarial Gains Or Losses Amount This is the value of gains (losses) on foreign exchange recognised in the profit or loss during the relevant period. This item is determined in accordance with the relevant accounting standards. Gains (losses) on foreign exchange represents exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the relevant period or in the previous period. Profit Or Loss Foreign Exchange Gain Or Loss Amount This is the value of realised and unrealised foreign exchange gains (losses) relating to derivatives over hedged borrowings. This item is in accordance with the relevant accounting standards. 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). 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). Profit Or Loss Foreign Exchange Gains Or Losses Derivatives Over Hedged Borrowings Amount This is the value of realised and unrealised foreign exchange gains (losses) relating to derivatives over hedged claims exposure. This item is in accordance with the relevant accounting standards. 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). 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). Profit Or Loss Foreign Exchange Gains Or Losses Derivatives Over Hedged Claims Amount This is the value of realised and unrealised foreign exchange gains (losses) relating to borrowings which have been hedged. This item is in accordance with the relevant accounting standards. 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). 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). Foreign exchange gains (losses) relate to the conversion or translation of the item into the reporting currency. Profit Or Loss Foreign Exchange Gains Or Losses On Hedged Borrowings Amount This is the value of realised and unrealised foreign exchange gains (losses) relating to claims liabilities which have been hedged. This item is in accordance with the relevant accounting standards. 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). 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). Foreign exchange gains (losses) relate to the conversion or translation of the item into the reporting currency. Profit Or Loss Foreign Exchange Gains Or Losses On Hedged Claims Amount This is the value of gains (losses) from the revaluation of assets that are recognised in the profit (loss) for the relevant period. This item relates to any increment (write-down) in the carrying amount of assets. Profit Or Loss Gains Or Losses From Asset Revaluation Amount This is the value of profit (loss) from non-current assets and disposal groups classified as held for sale and discontinued operations recognised during the relevant period. Profit (loss) from non-current assets and disposal groups classified as held for sale is determined in accordance with the relevant Accounting Standards. Profit (loss) from discontinued operations for this item represents only remeasurement gains or losses of non-current assets or disposal groups classified as held for sale which meet the definition of a discontinued operation according to the relevant Accounting Standards. It excludes operating results of discontinued operations that are or will be discontinued during the current financial year; and the gain or loss on sale of the discontinued operations. Profit Or Loss Non Current Assets Or Disposal Groups Held For Sale And Discontinued Operations Amount This is a balancing item in the list in which it is being used. This is the value of other foreign exchange gains (losses) from operating activities, as required to be reported on APRA Insurance forms 310_3. Gains (losses) on foreign exchange represents exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the relevant period or in the previous period. 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). Profit Or Loss Realised And Unrealised Foreign Exchange Gains Or Losses Other Insurance 310 3 Amount This is the value of realised gains (losses) on the fair value of debt securities during the relevant period. 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). 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. Profit Or Loss Realised Gains Or Losses Debt Securities Excluding Foreign Exchange Amount This is the value of realised gains (losses) on the fair value of debt securities during the relevant period. This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities during the period. 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). 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. This item excludes loans and advances, and subordinated debt. Profit Or Loss Realised Gains Or Losses Debt Securities Excluding Subordinated Debt And Foreign Exchange Amount This is the value of realised gains (losses) on equity securities for the relevant period, including gains (losses) from subordinated debt. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. 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). Profit Or Loss Realised Gains Or Losses Equity Securities And Subordinated Debt Excluding Foreign Exchange Amount This is the value of realised gains (losses) on equity securities for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. 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). Profit Or Loss Realised Gains Or Losses Equity Securities Excluding Foreign Exchange Amount This is the value of realised gains (losses) for the relevant period, excluding 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). Profit Or Loss Realised Gains Or Losses Excluding Foreign Exchange Amount This is the value of realised gains (losses) on the disposal of insurance portfolios during the relevant period. This item does not include foreign currency gains (losses) that occur due to the currency translation of the portfolios during the period. 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). Profit Or Loss Realised Gains Or Losses Insurance Portfolios Excluding Foreign Exchange Amount This is the value of realised gains (losses) on loans and advances for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the loans and advances. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". 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). Profit Or Loss Realised Gains Or Losses Loans And Advances Excluding Foreign Exchange Amount This is a balancing item in the list in which it is being used. This is the value of realised gains (losses) from the disposal of other assets, as required to be reported on APRA Insurance forms 310_3. This item does not include foreign currency gains (losses) that occur due to currency translation. Profit Or Loss Realised Gains Or Losses Other Assets APRA Insurance 310 3 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 value of realised gains (losses) on the fair value of other investments as required on APRA form GRF_310_0_G. 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). Profit Or Loss Realised Gains Or Losses Other GRF 310 G Excluding Foreign Exchange Amount This is the value of realised gains (losses) on holdings of units in trusts or other management investment vehicles for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to the 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). Profit Or Loss Realised Gains Or Losses Unit Trusts And Managed Investment Vehicles Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) on the fair value of debt securities during the relevant period. 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). 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. Profit Or Loss Unrealised Gains Or Losses Debt Securities Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) on the fair value of debt securities during the relevant period. This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities during the period. 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). 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. This item excludes loans and advances, and subordinated debt. Profit Or Loss Unrealised Gains Or Losses Debt Securities Excluding Subordinated Debt Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) on equity securities for the relevant period, including gains (losses) from subordinated debt. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. 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). Profit Or Loss Unrealised Gains Or Losses Equity Securities And Subordinated Debt Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) on equity securities for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. 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). Profit Or Loss Unrealised Gains Or Losses Equity Securities Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) on loans and advances for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". 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). Profit Or Loss Unrealised Gains Or Losses Loans And Advances 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 value of unrealised gains (losses) on the fair value of other investments as required on APRA form GRF_310_0_G. 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). Profit Or Loss Unrealised Gains Or Losses Other GRF 310 G Excluding Foreign Exchanges Amount This is the value of unrealised gains (losses) on holdings of units in trusts or other management investment vehicles for the relevant period. For the purpose of this item exclude foreign currency gains (losses) that occur due to currency translation of the units and management investment vehicles. 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). Profit Or Loss Unrealised Gains Or Losses Unit Trusts And Managed Investment Vehicles Excluding Foreign Exchange Amount This is the realised gains and losses in the value of equity securities. Realised gains/losses Where the entity disposed of an asset during the relevant period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual relevant period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the local currency if the asset is denominated in a currency other than the local currency. 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. Profit Or Loss Investment Equity Securities Amount This is the value of realised gains (losses) associated with changes in the fair value of investments during the relevant period. Investments are assets or liabilities acquired 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). Profit Or Loss Investment Realised Gains Or Losses On Changes In Fair Value Excluding Foreign Exchange 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 net value of other realised gains/losses brought to account, as required by APRA form SRF_100_0. Profit Or Loss Investment Realised 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 net value of other realised gains/losses brought to account, as required by APRA form SRF_200_0. Profit Or Loss Investment Realised 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 net value of other realised gains/losses brought to account, as required by APRA form SRF_300_0. Profit Or Loss Investment Realised Other SRF 300 0 Amount This is the value, for the duration of the relevant period, of realised and unrealised capital gains/losses associated with the entity's investments. This item does not include foreign currency gains (losses) that occur due to currency translation. Capital 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 annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Profit Or Loss Investment Total Realised And Unrealised Excluding Foreign Exchange Amount This is the value of unrealised gains (losses) associated with changes in the fair value of investments during the relevant period. Investments are assets or liabilities acquired 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). Profit Or Loss Investment Unrealised Gains Or Losses On Changes In Fair Value Excluding Foreign Exchange 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 net value of other unrealised gains/losses brought to account, as required by APRA form SRF_100_0. Profit Or Loss Investment Unrealised 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 net value of other unrealised gains/losses brought to account, as required by APRA form SRF_200_0. Profit Or Loss Investment Unrealised 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 net value of other unrealised gains/losses brought to account, as required by APRA form SRF_300_0. Profit Or Loss Investment Unrealised Other SRF 300 0 Amount