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## Notes to the financial statements for the financial year ended 31 March 2014 continued 

## Note 40 Offsetting financial assets and financial liabilities 

The Consolidated Entity reports financial assets and financial liabilities on a net basis on the balance sheet when they meet the criteria described in Note 1(xxiv). The following tables provide information on the impact of offsetting that has occurred in the balance sheet, as well as amounts subject to enforceable netting arrangements that do not qualify for offsetting in the balance sheet. The tables exclude amounts not subject to offsetting or enforceable netting arrangements. The amounts presented in this note do not represent the credit risk exposure of the entity, refer to note 38.1 for information on credit risk management. 

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(1) Included within this balance are reverse repurchase arrangements and other similar secured lending. (2) 

Included within this balance are repurchase arrangements and other similar secured borrowing. 

