This is the value, as at the relevant date, of the aggregate surpluses in employer-sponsored defined benefit superannuation plans, net of deferred tax liabilities (DTL). Report this item for superannuation funds as follows, where applicable:     - At Level 1, in any of the reporting party's employer-sponsored defined benefit superannuation funds; or     - At Level 2, in any of the reporting party's or other Level 2 group member's employer-sponsored defined benefit superannuation funds.Surpluses and deficits must not be netted across employer-sponsored defined benefit superannuation plans.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.