| Label: |
Non-financial assets - right-of-use assets |
| Concept Guidance: |
This is the value of non-financial assets that are right-of-use assets arising from operating leases as per AASB 16 Leases.
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| Form-Specifc Guidance: |
Non-financial assets are resources that meet the definition of an 'asset' according to the AASB Framework for the Preparation and Presentation of Financial Statements (paragraph. 49(a)) but do not meet the definition of a 'financial asset' according to paragraph 11 of AASB 132 Financial Instruments: Presentation (AASB 132 para. 11).
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