This is the value, as at the relevant date, of the following:- amounts, including all deposits, due from financial institutions; - securities, including all debt securities; and- commercial lending, comprising outstanding loans and advances to:        - private and public trading corporations;       - private unincorporated businesses and community service organisations;       - ADIs and other financial institutions; and       - government.     For the purposes of this item exclude:- funded positions with respect to corporate finance activities;- the balances of loans and advances that are excluded from risk-weighted assets under APS 120; and- securities arising from involvements in corporate finance related activities and those that are deducted from capital, as per relevant prudential standards. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".