Section 103 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - An entity shall present in the statement of financial position line items for:

103An entity shall present in the statement of financial position line items for:

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103 An entity shall present in the statement of financial position line items for:
(a) property, plant and equipment;
(b) investment property;
(c) intangible assets;
(d) goodwill;
(e) financial assets (excluding amounts shown under (g), (j) and (k));
(f) portfolios of contracts within the scope of AASB 17 that are assets, disaggregated as required by paragraph 78 of AASB 17;
(g) investments accounted for using the equity method;
(h) biological assets within the scope of AASB 141 Agriculture;
(i) inventories;
(j) trade and other receivables;
(k) cash and cash equivalents;
(l) 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;
(m) trade and other payables;
(n) provisions;
(o) financial liabilities (excluding amounts shown under (m) and (n));
(p) portfolios of contracts within the scope of AASB 17 that are liabilities, disaggregated as required by paragraph 78 of AASB 17;
(q) liabilities and assets for current tax, as defined in AASB 112;
(r) deferred tax liabilities and deferred tax assets, as defined in AASB 112; and
(s) liabilities included in disposal groups classified as held for sale in accordance with AASB 5.