(1) Accrued interest of $10 million (31 March 2013: $16 million) is included in the less than 12 months principal sum due to lenders.  (2) The balance is net of fair value hedge accounting adjustments. The Consolidated Entity has not had any defaults of principal, interest or other breaches with respect to its loan capital during the  years reported.  In accordance with APRA guidelines, MBL includes the applicable portion of its loan capital principal as Tier 2 capital.  141  Consolidated 2014  $m  Consolidated 2013  $m  Company  2014  $m  Company  2013  $m  Note 27  Loan capital  continued  Maturity and currency profiles of loan capital instruments  The dates upon which the Consolidated Entity has committed to repay the principal sum to the lenders are as follows:  Less than 12 months  92  88  10  –  12 November 2014  –  9  –  –  21 September 2020  968  808  –  –  7 April 2021  1,160  1,098  –  –  Subordinated debt  2,220  2,003  10  –  Instruments with conditional repayment obligations:  Macquarie CPS (1) – 600  –  –  MCN (1) 600 –  600  –  Macquarie PMI  431 384  –  –  ECS  270 240  –  –  Loan capital  3,521 3,227  610  –  Less directly attributable issue cost  (14) (7)  (9)  –  Total Loan capital (2) 3,507 3,220  601  –  Reconciliation of subordinated debt by major currency:  (In Australian dollar equivalent)  United States dollars  1,915  1,770  –  –  Euro 996  841  –  –  Australian dollars  610  616  610  –  Loan capital  3,521  3,227  610  –  Less directly attributable issue cost  (14)  (7)  (9)  –  Total loan capital (2) 3,507  3,220  601  – 