Financial Performance 2 Income Interest Debt Securities Net Amount The amount of interest income derived from investment in debt securities recognised as income under 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. Income Interest Derivatives Hedge Banking Book Amount This is the value of interest income from derivatives that were used to hedge banking book assets during the relevant period. This item is determined in accordance with the relevant accounting standards.