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RBA Glossary definition for Statement of Liabilities and Assets

Statement of Liabilities and Assets – The weekly Reserve Bank of Australia balance sheet published each Friday, as at close of business the previous Wednesday.

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Measuring Credit Losses

31 Dec 2015 RDP 2015-06
David Rodgers
This liability, and the loan (an asset) from which the credit loss stems, are intended to have a net value equal to the amount the bank expects to recover. ... Under the Australian equivalents to the International Financial Reporting Standards (IFRS),
https://www.rba.gov.au/publications/rdp/2015/2015-06/mea-cre-losses.html