This is the value, as at the relevant date, of all on-balance sheet exposures, excluding equity securities.This item is to be reported net of the following on-balance sheet exposures:     - Exposures deducted from the reporting party's Level 1 (stand-alone) capital for capital adequacy purposes (refer to APS 111);     - Exposures to the extent that they are secured by cash deposits (subject to satisfying criteria set out in APS 112);     - Exposures to the extent that they are guaranteed by governments, or secured by government securities (subject to satisfying criteria set out in APS 110);     - Exposures arising in the course of settlement of market-related contracts; and     - Exposures to the extent that they have been written off or specifically provided for.This item is to be determined in accordance with relevant prudential standards.Exposures represent the aggregate of all claims, commitments and contingent liabilities arising from on- and off- balance sheet transactions with the entity. This includes equity investments in the entity.On-balance sheet exposures refer to items of assets that are recognised or recorded on the statement of financial position.