This includes property, motor vehicles, This includes property, motor vehicles, office furniture and equipment, including computer equipment and software.

This includes property, motor vehicles, office furniture and equipment, including computer equipment and software.

2.3.2. Accumulated depreciation/impairment

Report total depreciation and impairment for all property, plant and equipment items here.

2.3.3. Total property, plant and equipment net of depreciation/ impairment

Deduct depreciation/impairment from the gross values for property, plant and equipment.

2.4. Intangible assets

2.4.1. Intangible assets

Classification of assets as intangible assets must be in accordance with AASB 138 Intangible Assets.

2.4.2. Accumulated amortisation and impairment

Include the total amount of accumulated amortisation and impairment over the period from the date of acquisition to the end of the reporting period.

2.4.3. Intangible assets after amortisation and impairment

The sum of all intangible assets above net of amortisation and impairment.

2.7. Total non-current assets

The sum of all non-current assets.

3. Total assets

The sum of all current assets and total non-current assets.

Liabilities

4. Current liabilities

Current liabilities are to be interpreted in accordance with the meaning provided in AASB 101.

4.1. Trade and other payables

Report the total of trade and other payables.

4.2. Outstanding claims

This is the DMF’s liability for outstanding claims and recognises the potential cost to the DMF of settling claims which it has incurred at the reporting date but which have not been finalised. The amount reported is to be calculated in accordance with DRF 210.0.

4.3. Unearned contribution

Report the value of all unearned contribution.

4.4. Interest bearing liabilities

4.6.3. Finance lease liability

Report the value of finance lease liability to be payable in less than 12 months.

4.6.4. Other loans

Report all other loans not reported above.

4.6.5. Total borrowings

Is the sum of all borrowings.

4.5. Income tax liabilities

4.5.1. Current tax liabilities

Report the value of current tax liabilities.

4.5.2. Deferred tax liabilities

Report the value of deferred tax liabilities.

4.5.3. Total income tax liabilities

Is the sum of all income tax liabilities.