Financial Position 2 Report the value of the balance of the Asset Revaluation Reserve relating to revaluation of non-current assets or disposal groups held for sale in accordance with accounting standards. Equity Reserves Asset Revaluation Reserve Relating To Non Current Assets Or Disposal Groups Held For Sale Amount Report the value of the reserve in relation to assets classified as available for sale other than marketable securities (debt and equity), consistent with the classification and measurement basis used by institutions in accordance with accounting standards. Equity Reserves Available For Sale Reserves Other Amount Capital profits reserve represents the realised value of revaluations associated with an asset or class of assets that have been disposed of. Equity Reserves Capital Profits Reserve Amount Report the value of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument as determined in accordance with the accounting standards. Equity Reserves Cash Flow Hedge Reserve Amount Report the value of the reserve relating to exchange rate differences arising on translation of assets and liabilities in accordance with accounting standards. Equity Reserves Foreign Currency Translation Reserve Amount Report the value of General Reserves determined in accordance with accounting principles. Equity Reserves General Reserves Amount Report the value of the reserve in relation to marketable securities (debt and equity), classified as available for sale consistent with the classification and measurement basis used by institutions in accordance with accounting standards. Equity Reserves Marketable Securities Available For Sale Reserve Amount This is a balancing item in the list in which it is being used. Include dividend reinvestment plan reserve and all other reserves except for: * Share based payments reserve, * Cash flow hedge reserve, * Available for sale reserve - Other, * Available for sale reserve - Marketable securities, * Foreign currency translation reserve, * Total asset revaluation reserve, * Capital profits reserve, * General reserves Equity Reserves Other Amount Report the value of all reserves that have been measured and disclosed according to accounting principles excluding the value of benefit funds which has not been allocated to either the benefit fund members or to the management fund. Equity Reserves Other BS Item Amount Report the value of benefit funds which has not been allocated to either the benefit fund members or to the management fund. Equity Reserves Unallocated Benefit Fund Amount Report the value of the net movement in unallocated benefit fund reserves. This represents the value of benefit funds which have not been allocated to either the benefit fund members or to the management fund. This item is only expected to be applicable to friendly societies. Equity Reserves Unallocated Benefit Fund Net Movement Amount