This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of all indirectly held liabilities where the reporting party has chosen to apply look through; and liabilities other than those classified as payables (creditors and accruals); outstanding claims; unearned premium; amounts due on reinsurance contracts; unexpired risk; borrowings; income tax; provisions; and loan capital and hybrid securities on a non-look-through basis.