Division Table 2: Statement of financial position - Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025 - Table 2: Statement of financial position

Table 2: Statement of financial positionTable 2: Statement of financial position

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Table 2: Statement of financial position

Report asset, liability and equity items listed in Table 2 that the RSE licensee is able to categorise within their financial accounts. For any items with nil value, leave the field blank. Reporting of reserves should reflect the risk reserve structure within the RSE licensee. ‘Other Reserves’ should include all reserves which are maintained to indemnify trustees from the assets of the trust.

Reporting period

	$	Instruction
1. Total Assets		Item 1 Total Assets, is a derived item calculated as the sum of item 1.1 to item 1.6.
1.1 Cash and cash equivalents		Report cash and cash equivalents.
1.2 Trade and other receivables		Report trade and other receivables.
1.3 Financial assets		Report financial assets.
1.4 Property, plant and equipment		Report property, plant and equipment net of depreciation.
1.5 Deferred tax assets		Report deferred tax assets.
1.6 Other assets		Report all other assets that are not reported elsewhere.
2. Total Liabilities		Item 2 Total Liabilities, is a derived item calculated as the sum of item 2.1 to item 2.4.
2.1 Trade and other payables		Report trade and other payables.
2.2 Deferred tax liabilities		Report deferred tax liabilities.
2.3 Employee benefits		Report provisions for employee benefits.
2.4 Other liabilities		Report all other liabilities that are not reported elsewhere.
3. Net Assets		Item 3 Net Assets, is a derived item calculated as item 1 minus item 2.
4. Total Equity		Item 4 Total Equity, is a derived item calculated as the sum of item 4.1 to item 4.4.
4.1 Contributed equity		Report contributed equity.