This is the value of net increases/decreases to General Reserves for Credit Losses (GRCL) during the relevant period due to transfers to/from retained earnings resulting from an excess or deficiency in GRCL in accordance with the requirements of the relevant prudential standards. 

The value reported should represent the net difference between the amount used to top up General Reserves for Credit Losses (GRCL) in the last reporting period as compared to that used to top up GRCL this reporting period.  For example, if the reporting party was required to top up GRCL with $100 from retained earnings last period and with $60 this period, the reporting party should report a value of negative $40 (-$40).