Report the effective borrowings, adjusted for the prescribed yield change in the discount rate used in their valuation, in accordance with the Solvency prudential standards.The valuation of effective borrowings includes overdrafts and is determined under stress test scenarios in accordance with the Solvency prudential standards. This method differs from the Australian Accounting Standards.Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid.