Document ID: chunk:federal_register_of_legislation:F2025L00010:front:0:p6
Version: federal_register_of_legislation:F2025L00010
Segment Type: other
Provision Reference: 
Character Range: 14494–17675

5 and item 6.

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.
4.2 Trustee risk reserves             Report trustee risk reserves.
4.3 Other reserves                    Report all other reserves that are not reported elsewhere.
4.4 Retained earnings/(losses)        Report retained earnings/(losses). Report retained losses as a negative number.

Table 3: Statement of changes in equity
For each category of equity type listed in the Table 3 columns 'Contributed equity', 'Trustee risk reserve', 'Other reserves' and 'Retained earnings/(losses)', report opening balances and all movements in equity over the reporting period. Report movements in equity out of the RSE licensee as negative values. The 'Total equity' column is a derived item calculated as the sum of all the Table 3 columns. Item 1.4 'Transactions with owners in their capacity as owners' is a derived item calculated as the sum of items 1.4.1 and 1.4.2. The Table 3 row 'Balance at the end of the year' is a derived item calculated as the sum of all the row items 1. to 1.4. For any items with nil value, leave the field blank.

Reporting period

                                                                                                     Contributed equity  Trustee risk reserve  Other reserves  Retained earnings/ (losses)  Total equity
1. Balance at the beginning of the year
1.1 Total comprehensive