Financial Position 1 The amount of managed investments. Assets Managed Investments Amount This is the net assets for the period calculated - this is not necessarily the reported net assets of the entity. Equity Net Assets Calculated Amount Report the value of net assets of the reporting party as at the reporting date, calculated as: 1. Net assets as determined in accordance with accounting standards; minus 2. Off balance sheet borrowings. Equity Net Assets Including Off Balance Sheet Borrowings Amount The net amount of assets not allocated to members. Equity Net Assets Not Allocated To Members Amount The net equity of the proprietors' funds is the sum of all assets less the sum of all liabilities. Equity Proprietors Funds Net Amount This element has been retired and should no longer be used. The amount of the average total debt of the entity for the income year. Liabilities Average Balance Of Debt Total Amount This element has been retired and should no longer be used. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Liabilities Current Tax Amount Report the value of those liabilities of the reporting party as at the reporting date, calculated as: 1. Total liabilities as determined in accordance with accounting standards; plus 2. Off balance sheet borrowings. Liabilities Total Including Off Balance Sheet Borrowings Amount