This is the value, as at the relevant date, of counterparty exposures to trade creditors and accruals (including goods and services tax payable but not income tax payable). An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, liabilities, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to off-balance sheet liabilities. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments and contingent liabilities from on- or off-balance sheet transactions with the counterparty or group of related counterparties.Off-balance sheet exposures refer to items that are not recognised in the statement of financial position of the reporting entity, such as contingent assets and liabilities. 

This is the value, as at the relevant date, of counterparty exposures to loans and advances (including any accrued interest). Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash".An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to assets as determined in accordance with relevant accounting standards. An exposure to a counterparty or a group of related counterparties is the aggregate of claims, commitments arising from on-balance sheet transactions with the all counterparties.On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is a balancing item in the list in which it is being used. It is the value, as at the relevant date, of counterparty exposures to other assets. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to debt securities at the reporting date. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. Debt securities are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity.On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is a balancing item in the list in which it is being used. It is the value, as at the relevant date, of counterparty exposures to other liabilities. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, liabilities, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to notes and coins; deposits withdrawable or redeemable within 24 hours; and securities purchased under agreements to resell.An exposure to a counterparty or a group of related counterparties is the aggregate of claims and commitments arising from on-balance sheet transactions with all counterparties.On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to borrowings. Borrowings are generally amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid.An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, liabilities, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to investment vehicles, which represent the net assets of unit trusts or managed investment schemes invested in by the reporting party, or mandates individually managed on behalf of the reporting entity. 

This is the value, as at the relevant date, of counterparty exposures to off-balance sheet assets. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments and contingent liabilities from on- or off-balance sheet transactions with the counterparty or group of related counterparties.Off-balance sheet exposures refer to items that are not recognised in the statement of financial position of the reporting entity, such as contingent assets and liabilities. 

This is the value, as at the relevant date of counterparty exposures to property.Property is defined in accordance with the classification and measurement basis under the relevant accounting standards.An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is a balancing item in the list in which it is being used. It is the value, as at the relevant date, of counterparty exposures to other assets. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to derivative assets. This is forward-type contracts held by the reporting entity that are favourable (i.e. where it represents net gain to the reporting entity) or option type derivatives that are brought. Credit derivatives take the form of either forward-type and option-type contracts so include under assets either when the revaluation is favourable or when the credit protection is brought. This item is to be determined in accordance with accounting standards. A derivative is a financial instrument that is derived from some other asset, index, value or other variable (known as the underlying).An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date of counterparty exposures to equity securities. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. Equity 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. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party.On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards. 

This is the value, as at the relevant date, of counterparty exposures to receivables. An exposure to a counterparty or a group of related counterparties is the aggregate of all claims, commitments arising from on-balance sheet transactions with the counterparty or group of related counterparties. On-balance sheet refers to those assets, or exposure items, which are recognised or recorded on the statement of financial position of the reporting entity, as determined in accordance with relevant Accounting Standards.