This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of all Lower Tier 2 capital instruments, other than those classified as term subordinated debt or limited life redeemable preference shares, as required to be reported in the APRA GRF_120_0 form series. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.