This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of Tier 1 capital instruments other than:     - Paid-up ordinary shares;     - Reserves;     - Retained earnings;     - Technical provisions in excess of liability valuation; and     - Tax effect of excess technical provision. This item is reported for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.Tier 1 capital is the highest quality capital, e.g. ordinary shares, retained earnings, perpetual non-cumulative preference shares.