This is the value, as at the relevant date, of the following specific items:                                                                            - the market value of bills of exchange that have been accepted or endorsed by the reporting party that have an effective interest rate of less than 4% per annum; plus                                                                            - the value of Funded Loans, net of specific prudential provisions for impairment, that have an interest rate of less than 4% per annum; plus                                                                            - the value of funded loans (net of specific prudential provisions for impairment), regardless of interest rate, that are classified by the reporting party as non-accrual or restructured (due to impairment) loans.                                                                                                                                                          A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to a bearer.                                                                                                                                                      Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date.                                                                                                                                                      Endorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment.                                                                                                                                                      Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".                                                                                                                                                   The effective interest rate used should equate to the annual cost to the customer of a bill. It should comprise the bill discount rate expressed as annual rate, plus all fees - other than establishment fees - charged for providing the facility, also expressed as an annual percentage of the bills' face value. Where the discount rate on a bill is not known, an estimate based on prevailing market rates should be used. Bill fees include acceptance or endorsement fees, facility fees, line fees, activation fees, usage fees, rollover fees and handling fees.                                                                                                                                                   Market value is the value that would be realised by disposal of the asset in an orderly market.