Financial Position 2 Equity Contributed Equity Mutual Equity Interests Amount This is the value of mutual equity interests as defined in Prudential Standard APS 111 - Capital Adequacy: Measurement of Capital. Equity Contributed Equity Share Capital Total Amount This is the value of a company capital that comes from the issue of shares. This is in accordance with the Accounting Standard AASB 101. Equity Reserves Asset Revaluation Reserve Total Amount Report the value, of all asset revaluation reserves, determined in accordance with the relevant accounting standards. Equity Reserves Capital Profits Reserve Amount This is the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with Accounting Standard Property, Plant and Equipment (AASB 116). Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve. Equity Reserves Cash Flow Hedge Reserve Amount This is the value of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument. The effective portion is calculated in accordance with Accounting Standards AASB 9, AASB 132 and AASB 7. Equity Reserves Foreign Currency Translation Reserve Amount This is the value of the reserve relating to exchange rate differences arising on translation of assets and liabilities in accordance with the Accounting Standards AASB 121. Equity Reserves Share Based Payments Reserve Amount This is the value of the equity settled share based payment reserve amounts in accordance with relevant Australian Accounting Standards: AASB 2.