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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

This is the value, as at the relevant date, of counterparty exposures to receivables, after adjusting for derivatives. 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

This is the value, as at the relevant date, of counterparty exposures to loans (including any accrued interest), after adjusting for derivatives. 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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, after adjusting for derivatives. 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

This is the value, as at the relevant date, of counterparty exposures to non indexed interest bearing securities, after adjusting for derivatives. Non-indexed securities pay an income stream that is not dependent upon any external factor. Interest bearing securities are debt securities paying an income stream based upon an interest rate consistent with the classification and measurement basis used for investment securities in accordance with the 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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, after adjusting for derivatives. 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

This is the value, of counterparty exposures to cash, after adjusting for derivatives. 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

This is the value, as at the relevant date, of counterparty exposures to indexed interest bearing securities, after adjusting for derivatives. Indexed securities pay an income stream that is dependent upon any external factor. Interest bearing securities are debt securities paying an income stream based upon an interest rate consistent with the classification and measurement basis used for investment securities in accordance with the 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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.

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. 

Where credit risk is unequivocally transferred to a third party by an irrevocable letter of credit or a direct guarantee, the exposure is to the third party.