This is the value (net of provision for impairment) of loans and advances receivable by the reporting party, as at the relevant date that have an interest rate less than 4 percent or are impaired (i.e. non-accrual or restructured loans regardless of rate). For the purposes of this item include the amount of interest accrued but not yet received.                                                                                   The interest rate referred to (for the unimpaired portion of this amount) is the variable rate charged for variable loans or the fixed rate where that rate is fixed for the full term of the loan.  If the rate is fixed for less than the full term then the rate is the standard indicator rate that will apply when the fixed rate period ends.The interest rate charged to the borrower (i.e. the indicator or reference rate plus a margin for credit risk) should be reported.Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".