Financial Position 2 This is a balancing item in the list in which it is being used. This is the value of issued share capital other than ordinary and preference shares. Equity Contributed Equity Not Ordinary Preference Amount This is the value, as at the relevant date, of paid-up ordinary share capital issued by the reporting party. For the purposes of this item, only include proceeds of share issues that have been received by the issuer. Any partly paid issue is reported only to the extent that it has been paid up; and Ordinary shares issued prior to 1 January 1992 by way of fully paid bonus issue arising from capitalisation of property revaluation reserves are to be recorded at this item. All such shares issued after that date are to be excluded. Equity Contributed Equity Paid Up Ordinary Share Capital Excluding Post 1992 Bonus Issue Amount This is the value, as at the relevant date, of asset revaluation reserves relating to investments in controlled entities other than non-consolidated subsidiaries, as determined in accordance with accounting standards. Equity Reserves Asset Revaluation Controlled Entities Amount This is the value, as at the relevant date, of asset revaluation reserves relating to investments in associates and joint ventures where the equity method of accounting is applied. Equity Reserves Asset Revaluation Equity Accounted Investments Amount This is the value, as at the relevant date, of asset revaluation reserves relating to investments in non-consolidated subsidiaries, as determined in accordance with accounting standards. Equity Reserves Asset Revaluation Non Consolidated Subsidiaries Amount This is the value, determined in accordance with relevant accounting standards, as at the relevant date, of asset revaluation reserves other than those relating to property, plant and equipment; intangibles revaluation surplus; investments in associates; share of asset revaluation reserves of associates; and non-current assets for disposal groups held for sale. Equity Reserves Asset Revaluation Other GRF300L1 Amount This is the value, determined in accordance with relevant Accounting Standards, as at the relevant date, of asset revaluation reserves other than those relating to property, plant and equipment; intangibles revaluation surplus; investments in controlled entities; investments in non-consolidated subsidiaries; investments for which equity accounting applies and non-current assets for disposal groups held for sale. Equity Reserves Asset Revaluation Other GRF300L2 Amount This is a balancing item in the list in which it is being used. This is the value of the balance of the asset revaluation reserve relating to assets other than intangibles and investment in subsidiaries and associates. Equity Reserves Asset Revaluation Other MRF300 Amount This is the value, as at the relevant date, of asset revaluation reserves relating to property, as determined in accordance with accounting standards. Equity Reserves Asset Revaluation Property Amount This is the value, as at the relevant date, of asset revaluation reserves relating to property reclassified from owner-occupied to investment property in accordance with accounting standards. Equity Reserves Asset Revaluation Property Reclassified Amount This is the value, at the relevant date, of the balance of the Asset Revaluation Reserve relating to the revaluation of plant and equipment Equity Reserves Asset Revaluation Reserve Plant And Equipment Amount This is a balancing item in the list in which it is being used. This is the value of the balance of the asset revaluation reserve relating to assets other than: - owner-occupied property; - plant and equipment; - intangibles; - investment in subsidiaries and associates; and - non-current assets or disposal groups held for sale. Equity Reserves Other ARF320 Series Amount This is the value, determined in accordance with relevant accounting standards, as at the relevant date, of reserves other than those relating to general reserve, capital profits reserve, foreign currency translation reserve, cash flow hedge reserve, share base payments reserve and asset revaluation reserve. Equity Reserves Other GRF300 Amount This is a balancing item in the list in which it is being used. This is the value of the balance of the reserves relating to assets other than: - general reserve; - capital profits reserve; - asset revaluation reserve; and - foreign currency translation reserve. Equity Reserves Other MRF300 Amount