Company: WEBNF
Filing Date: 2025-11-04
Form Type: 20-F
Source: 0001104659-25-105894
Chunk: 70

Company: WESTPAC BANKING CORP
Filing Date: 2025-11-04
Form: 20-F
Item: Item 14
Chunk 70
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​                                                                ​              Consolidated   ​             Parent Entity
$m                                                               2025          2024            2025          2024         
Trading securities                                               ​         ​   ​           ​   ​         ​   ​           ​
Government and semi-government securities                             10,429          24,532        10,429          23,225
Other debt securities                                                  4,124           5,958         4,124           5,089
Other                                                            376           285             376           282          
Total trading securities                                         ​    14,929   ​      30,775   ​    14,929   ​      28,596
Reverse repurchase agreements                                         28,304          17,990        28,304          17,990
Other financial assets measured at FVIS                          ​         ​   ​           ​   ​         ​   ​           ​
Government and semi-government securities                        ​    11,681   ​           -   ​    10,250   ​           -
Other debt securities                                            927           461             143           428          
Equity securities                                                          -   2                         -               -
Total other financial assets measured at FVIS                    ​    12,608   ​         463   ​    10,393   ​         428
Total trading securities and financial assets measured at FVIS        55,841          49,228        53,626          47,014
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WESTPAC GROUP 2025 ANNUAL REPORT
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NOTES TO THE FINANCIAL STATEMENTS

Note 17.Investment securities
Accounting policy​

Investment securities include debt securities and equity securities. It includes debt and equity securities that are measured at FVOCI and debt securities measured at amortised cost. These instruments are classified based on the criteria disclosed under the heading “Financial assets and financial liabilities” prior to Note 9.Debt securities measured at FVOCIIncludes debt instruments that have contractual cash flows which represent SPPI on the principal balance outstanding and are held within a business model whose objective is achieved both through collecting these cash flows or selling the financial asset.Th