187  A facility is considered to be past due when a contractual payment falls overdue by one or more days. When a facility is classified as  past due, the entire facility balance after provisions is disclosed in the past due analysis.  The factors taken into consideration by the Consolidated Entity when determining whether an asset is impaired are set out in  note 1(xiv) – Summary of significant accounting policies.  Of the collateral held against past due and impaired balances for loan assets held at amortised cost, $966 million  (2013: $1,229 million) relates to collateral held against past due and impaired balances on residential mortgage facilities that are  covered by mortgage insurance. A mortgage insurance claim will only be made in an instance where there is an outstanding  balance on the mortgage facility after the receipt of proceeds on the disposal of the property held as security. The remaining  collateral is made up of assets held as collateral against other loan and receivable balances.  The collateral held against past due and impaired balances for other assets represents equity securities held as security against  failed trade settlements.  In the event of customer default on facilities, the Consolidated Entity may take possession of real estate or other assets held as  security. As at 31 March 2014, the Consolidated Entity has taken possession of fixed assets and property assets with a carrying  value of $178 million (2013: $210 million). These assets are in the process of being sold. Repossessed collateral  Ageing analysis of assets past due but not impaired and impaired assets  Credit risk  continued  Note 38.1  Past due but not impaired  Class of financial asset  Impaired  $m  Total  $m  Less than 30  days  $m  31 to 60 days  $m  61 to 90 days  $m  More than  90 days  $m  Debt investment securities available for sale  Consolidated 2014  Other  –  –  –  –  1  1  Other assets  Government  1  –  –  –  –  1  Financial institutions  35  1  1  –  –  37  Other  75  27  20  2  41  165  Loan assets held at amortised cost  Other  752  166  62  340  365  1,685  Other financial assets at fair value  through profit or loss  Other  3  3  1  4  8  19  Total  866  197  84  346  415  1,908  Debt investment securities available for sale  Consolidated 2013  Other  –  –  –  –  2  2  Other assets  Government  2  1  –  –  –  3  Financial institutions  35  1  1  –  –  37  Other  80  15  11  –  25  131  Loan assets held at amortised cost  Other  1,003  171  86  260  368  1,888  Other financial assets at fair value  through profit or loss  Other  9  3  4  –  20  36  Total  1,129  191  102  260  415  2,097 