Financial Position 1 Assets Derivative Instruments Amount This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net profit to the entity as at the relevant date). Equity Net Assets Amount This is the value, as at the relevant date, for the surplus of total assets less total liabilities of an entity in accordance with Australian Accounting Standards. Equity Shareholders Amount This is the value, as at the relevant date, for shareholders' equity in accordance with Australian Accounting Standards. Liabilities Derivative Instruments Amount This is the value, as at the relevant date, for all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net loss to the entity as at the relevant date).