This is the value, as at the relevant date, for the residual interest in the assets of the entity after deducting all its liabilities. Equity can be sub classified into categories such as reserves, retained earnings, etc. where appropriate for the entity, in accordance with the relevant Australian Accounting Standards. 

All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price. For item 24, report net assets available to pay benefits in respect of a PST in column 3 'defined contribution members' benefits'. This represents the beneficial rights of unit holders in the trust as a result of investment in the RSE.