The position statement carries, at least, line items for cash and cash equivalents, trade and other receivables, other financial assets, inventories, property plant and equipment, investment property, intangibles, biological assets, associates, joint ventures, trade and other payables, other financial liabilities, current tax balances, deferred tax balances (always non-current), provisions, non-controlling interests within equity, parent owners' equity, and the totals of assets and of liabilities held for sale under AASB 5. Further line items, headings and subtotals are added when relevant to understanding the position. Assets and liabilities are classified as current or non-current unless a liquidity-ordered presentation is reliable and more relevant, in which case everything is ranked by approximate liquidity. An asset is current when it will be realised, sold or consumed within the normal operating cycle, is held for trading, will be realised within twelve months of the reporting date, or is unrestricted cash; a liability is current when it will be settled within the operating cycle, is held for trading, falls due within twelve months, or at the reporting date the entity has no right to push settlement out at least twelve months. Everything else is non-current, and an unclear operating cycle is taken as twelve months. A counterparty option to settle a liability in the entity's own shares does not affect classification where the entity accounts for that option as equity under AASB 132. The Standard prescribes no sequence or format: line items are added, described and ordered according to size, nature, function and liquidity.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.