Financial Sector (Collection of Data) (reporting standard) determination No. 35 of 2007 - DRS 300.0 - Statement of Financial Position
Include all non-current asset derivativeInclude all non-current asset derivatives consistent with the classification and measurement basis used for derivatives in accordance with AASB 7, AASB 132 and AASB 139.
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Include all non-current asset derivatives consistent with the classification and measurement basis used for derivatives in accordance with AASB 7, AASB 132 and AASB 139.
4.7.2. Other
Report other current liabilities that are not reported elsewhere on the form.
4.7.3. Total other liabilities
Is the sum of all other liabilities.
4.8. Total current liabilities
Is the sum of all current liabilities.
- Non-current liabilities
Non-current liabilities are to be interpreted in accordance with the meaning provided in AASB 101.
5.1.- 5.7. Non-current liabilities
Report on a non-current basis using the instructions provided for under ‘current liabilities’.
5.8. Total non-current liabilities
Is the sum of all non-current liabilities.
- Total liabilities
The sum of all current liabilities and total non-current liabilities.
- Net assets
Is the difference between ‘Total assets’ (item 3) and ‘Total liabilities’ (item 6).
- Equity
8.1. Share capital
8.1.1. Fully paid up capital
Report value of all fully paid up capital.
8.1.2. Other capital
Include all other capital not reported above.
8.1.3. Total share capital
Is the sum of ‘Fully paid up capital’ and ‘Other capital’.
8.2. Reserves
8.2.1. Asset revaluation reserve
Report the value of asset revaluation reserve.
8.2.2. Other reserves
Include all reserves except asset revaluation reserve, for example general reserves and capital profits reserve. Report dividend reinvestment plan reserve in this reporting item.
8.2.3. Total reserves
Sum the reporting items listed under “Reserves”.
8.3. Retained profits/ Accumulated losses/ Undistributed income/loss at the end of the financial year
Represents the sum of opening balance of retained profits or accumulated losses at the beginning of the period plus current profit or loss after tax and extraordinary items for the reporting period and after any transfers to or from reserves.
8.4. Total equity
This represents the sum of ‘Total share capital’, ‘Total reserves’ and ‘Retained profits/Accumulated losses/Undistributed income/loss at the end of the financial year’.