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 other exposures (both on and off balance sheet) of the reporting party arising from loans and advances, as required to be reported on forms ARF_220_0_L and ARF_220_0_C.Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash".