The Group and the Bank classify an asset or liability as current when:
-- they expect to realise the asset/settle the liability within 12 months after the reporting period;
-- they expect to settle the liability in its normal operating cycle;
-- they hold the asset or liability primarily for the purpose of trading;
-- they expect to realise the asset, or intend to sell or consume it, in its normal operating cycle;
-- the asset is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period; or
-- they do not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

The Group and the Bank classify all other assets and liabilities as current.

The table below shows an analysis of assets and liabilities analysed according to when they are expected to be recovered or settled.