|Label:||Assets Equity Securities Excluding Tier 1 Capital Amount|
|Business Description & Guidance:||
This is the value, as at the relevant date, of equity securities, excluding those the reporting party has deducted from Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111).Equity securities are, as defined by accounting standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. This includes equity securities lent or sold by the entity under repurchase agreements, where the transaction does not result in the transfer of the rights of ownership of the securities away from the entity to another party.
On Balance Sheet Exposures - Equity Investment