This is a balancing item in the list in which it is being used.This is the value, as at the relevant date, of  liabilities other than those classifies as:- Deposits held by the reporting party and which are redeemable or withdrawable by depositors from the reporting party, plus negotiable bearer debt securities classified as certificates of deposit; and- Balances due to related corporations and overseas offices. This includes intra-group deposits, other accounts payable (e.g. fees and commissions payable) and debt securities issued by related corporations and overseas offices.