54The statement of financial position shall include line items that present the following amounts:

54 The statement of financial position shall include line items that present the following amounts: (a) property, plant and equipment; (b) investment property; (c) intangible assets; (d) financial assets (excluding amounts shown under (e), (h) and (i)); (da) portfolios of contracts within the scope of AASB 17 that are assets, disaggregated as required by paragraph 78 of AASB 17; (e) investments accounted for using the equity method; (f) biological assets within the scope of AASB 141 Agriculture; (g) inventories; (h) trade and other receivables; (i) cash and cash equivalents; (j) the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations; (k) trade and other payables; (l) provisions; (m) financial liabilities (excluding amounts shown under (k) and (l)); (ma) portfolios of contracts within the scope of AASB 17 that are liabilities, disaggregated as required by paragraph 78 of AASB 17; (n) liabilities and assets for current tax, as defined in AASB 112 Income Taxes; (o) deferred tax liabilities and deferred tax assets, as defined in AASB 112; (p) liabilities included in disposal groups classified as held for sale in accordance with AASB 5; (q) non-controlling interests, presented within equity; and (r) issued capital and reserves attributable to owners of the parent. 55 An entity shall present additional line items (including by disaggregating the line items listed in paragraph 54), headings and subtotals in the statement of financial position when such presentation is relevant to an understanding of the entity’s financial position.