Financial Position 7 Assets Cash And Liquid Assets Negotiable Certificates Of Deposit Amount This is the value, as at the relevant date, for negotiable certificates of deposit (NCD). NCDs are short-term debt securities, repayable at a fixed date. The NCD trades at a discount from face value. Assets Intangible Total Amount This is the value, as at the relevant date, for all intangible assets of finite and infinite life including goodwill. Assets Investment Equity Securities Unit Trusts Amount This is the value, as at the relevant date, for shares which are securities which represent ownership of part of a company and units in trusts which are securities that represent beneficial interest or economic ownership in a trust. Assets Investment Funds Placed With Non Resident Investment Managers Amount This is the value, as at the relevant date, of the gross value of mandated and non-mandated investment placed with non-resident investment managers. Do not offset against any financing and/or other liabilities such as margin loan, derivatives etc. undertaken as part of the mandated portfolio management. Assets Investment Mandated Funds Placed With Resident Investment Managers Amount This is the value, as at the relevant date, of the gross value of an investment held via individually managed mandate (discrete) portfolio where the decision-making regarding the making and redeeming of particular investments within the portfolio rests with the resident investment manager in accordance with the mandates prescribed by the registrable superannuation entity (RSE) licensee. Do not offset against any financing and/or other liabilities such as margin loan, derivatives etc. undertaken as part of the portfolio management. Assets Investment Non Mandated Funds Placed With Resident Investment Managers Amount This is the value, as at the relevant date, of the gross value of non-mandated investment in wholesale trusts offered by resident investment managers. Assets Investment Unit Trusts Amount This is the value, as at the relevant date, for units in trusts which are securities that represent beneficial interest or economic ownership in a trust. Assets Other Financial Assets Total Amount This is the value, as at the relevant date, for all other financial assets that are not classified elsewhere. Assets Other Non Financial Assets Land And Buildings Amount This is the value, as at the relevant date, for investments in real estate, where the earnings and capital value are dependent on cash flows generated by the property through sale or rental income. Include land, dwellings and other building structures. Assets Other Non Financial Assets Plant Equipment And Technology Amount This is the value, as at the relevant date, of plant, equipment and technology. Assets Other Non Financial Assets Total Amount This is the value, as at the relevant date, for non-financial assets for which no corresponding liabilities are recorded.