Concept Guidance: |
This is the value, as at the relevant date, for liabilities generated from loans taken out and deposits received. This item is to be determined in accordance with accounting standards.
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Form-Specifc Guidance: |
Include:
- trade-related credits;
- trustee business;
- international note and coin;
- repurchase transactions (repos);
- financial leases;
- promissory notes;
- non-negotiable debt securities;
- endorsement liabilities arising from bills rediscounted; and
- subordinated loans (including subordinated non-negotiable debt securities).
Exclude:
- loans that have become negotiable de facto. These should be classified under debt securities; and
- borrowing and lending of securities and gold without cash collateral.
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