Netting is permitted in accordance with the requirements of the Australian accounting standards (i.e. were there is a legal right to set off the recognised amounts and there is an intention to settle on a net basis, or realise the assets and settle the liability simultaneously).

Note: Loans and advances are investments of the ADI, which are deemed for this form not to be evidenced by the financing/issue of debt securities (e.g. bill financing).

Include:

• loans to related parties that are resident (i.e. loans included in intra-group loans and advances on ARF 320.0.

Exclude:

• holdings of debt securities issued by related parties that are resident entities; and
• other accounts receivable (e.g. fees & commissions receivable) from related parties that are resident entities.