| Concept Guidance: |
This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date).
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| Form-Specifc Guidance: |
The reported amount equals the gross market value of derivative assets minus accounting standards offset. An RSE licensee must apply offsetting rules as outlined in Australian Accounting Standard AASB 132 Financial Instruments: Disclosure and Presentation (AASB 132).
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