macquarie.com.au  2014 Annual Financial Report  Macquarie Group Limited and its subsidiaries  Notes to the financial statements  for the financial year ended 31 March 2014  continued  Consolidated 2014  $m  Consolidated 2013  $m  Company  2014  $m  Company  2013  $m  Note 12  Impaired financial assets  Impaired debt investment securities available for sale before individually assessed provisions for impairment  7  9  –  –  Less individually assessed provisions for impairment  (6)  (7)  –  –  Debt investment securities available for sale after individually assessed provisions for impairment  1  2  –  –  Impaired loan assets and other financial assets before individually  assessed provisions for impairment  848  828  –  –  Less individually assessed provisions for impairment  (434)  (415)  –  –  Loan assets and other financial assets after individually assessed  provisions for impairment  414  413  –  –  Total net impaired financial assets  415  415  –  –  Note 13  Other financial assets at fair value through profit or loss  Investment securities  Equity securities  1,342  2,378  –  –  Debt securities  538  1,177  –  –  Loan assets  974  1,478  –  –  Total other financial assets at fair value through profit or loss (1) 2,854  5,033  –  –  (1) Included within this balance is $867 million (2013: $595 million) provided as security over payables to other financial institutions. Of the above amounts, $1,222 million (2013: $2,340 million) is expected to be recovered within 12 months of the balance date by  the Consolidated Entity.  130 