This is the value (net of provision for impairment) of loans and advances receivable by the reporting party, as at the relevant date, other than Funded Loans.         Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. The interest rate charged to the borrower (i.e. the indicator or reference rate plus a margin for credit risk) should be reported.Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".