Report the value of property plant and equipment held by the reporting party as at the relevant date in accordance  with the classification and measurement basis defined by the accounting standards. This item excludes all Information technology costs, both tangible and intangible. 

Report the net amount of property plant and equipment, which includes furniture, equipment (excluding information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with accounting standards. The net amount is calculated as gross property plant and equipment less accumulated depreciation/impairment.