Non-current assets are to be interpreted in accordance with the meaning provided in AASB 101.

Report the following items on a non-current basis using the instructions provided under ‘current assets’.

• ‘Receivables’ (item 2.1) – include ‘Contribution/deductible receivables’, ‘Insurance and other recoveries outstanding’ and ‘Other receivables’.
• ‘Investments’ (item 2.2)
• ‘Deferred tax assets’ (item 2.5)
• ‘Other assets’ (item 2.6).

All other non-current assets should be reported as follows:

2.3. Property, plant and equipment

2.3.1. Property, plant and equipment