This is a balancing item in the list in which it is being used. This is the value, as at the relevant date, of derivative contracts in relation to off-balance sheet exposures of the reporting party, or on-balance sheet liabilities not classified as claims liabilities or debt funding/borrowing;  other than those contracts which are classed as any of the following:- Interest rate contracts;- Foreign exchange contracts;- Gold contracts; - Precious metals contracts; or- Equity contracts.Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve:- Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or- Future exchange of real assets for financial items where the contract may be tradeable and has a market value.The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options).Report this item regardless of whether favourable or unfavourable to the reporting entity.