Non-Current Asset Register or Asset Revaluation Report

Financial (non-current) asset registers and asset revaluation reports: fixed asset, property, land and buildings, infrastructure and plant and equipment registers, comprehensive, desktop and indexation revaluation reports and valuation schedules prepared under AASB 116 Property, Plant and Equipment and AASB 13 Fair Value Measurement (in the Queensland public sector, under Queensland Treasury's Non-Current Asset Policies). Records carry asset IDs, asset class, fair value or current replacement cost, accumulated depreciation, written down value, useful life and revaluation increments or decrements. Before financial statements are certified and published, these figures reveal unannounced valuations, impairments and the commercial position of assets that may be sold, leased or contested. global-top500-307-asset-inventory-records covers IT asset inventories (hostnames, serial numbers, MAC and IP addresses); this SIT anchors on financial asset register and revaluation wording and needs valuation context.

Type: regex
Engine: boost_regex
Confidence: medium
Confidence justification: Medium. Revaluation and asset register wording is also used in published financial statements, Treasury policy and valuation methodology documents, so enforce tiers need valuation context plus populated asset fields, and publication and guidance framing is excluded. Asset ID formats vary by entity, so IDs are label-anchored. 85/75 are heuristic evidence tiers, not measured accuracy. Test values are synthetic.
Jurisdictions: au, au-qld
Regulations: Financial Accountability Act 2009 (Qld), Financial and Performance Management Standard 2019 (Qld)
Frameworks: QGISCF, AASB 116 Property, Plant and Equipment, AASB 13 Fair Value Measurement, Queensland Treasury Non-Current Asset Policies
Data categories: financial, business, government
Scope: narrow
Risk rating: 6
Platform compatibility: Purview: Compatible, GCP DLP: Compatible, Macie: Compatible, Zscaler: Compatible, Palo Alto: Degraded, Netskope: Unsupported

Pattern

(?i)\b(?:(?:fixed|non-current|infrastructure|property|land\s+and\s+buildings?|plant\s+and\s+equipment|road|building)\s+asset\s+(?:register|listing|schedule)|asset\s+(?:revaluation|valuation)\s+(?:report|schedule|register|summary|worksheet)|(?:comprehensive|desktop|interim|independent|full|index(?:ation)?)\s+revaluation(?:\s+report)?|revaluation\s+(?:report|schedule|summary|worksheet|results))s?\b

Corroborative evidence keywords

AASB 13, AASB 116, fair value hierarchy, current replacement cost, accumulated depreciation, revaluation increment, useful life, written down value

Proximity: 300 characters

Should match

Comprehensive revaluation report - land and buildings, 30 June 2026 (draft, not yet certified) Asset ID: BLD-004417 Asset class: Buildings - specialised Current replacement cost: $18,450,000 Accumulated depreciation: $6,120,300 Fair value: $12,329,700 Revaluation increment: $2,184,500 Valuation method: current replacement cost (level 3 inputs) — Draft comprehensive revaluation with asset ID, class, values and method (85 tier)
Infrastructure asset register extract - road network RD-10442 | Teston Road seal | 4,812,000 | 1,604,000 | 3,208,000 RD-10443 | Teston Creek bridge | 9,250,000 | 2,775,000 | 6,475,000 Remaining useful life: 38 years; indexation factor 6.2% applied. — Infrastructure asset register rows with useful life and indexation context (85 tier)
Desktop revaluation for the depot site - fair value: $3,640,000 per the registered valuer, pending sign-off. — Desktop revaluation with a single labelled fair value (75 tier)

Should not match

Note 14 Property, plant and equipment (audited financial statements). The department undertakes a comprehensive revaluation every five years in accordance with AASB 13; fair value: $412,000,000 across all classes. — Published financial statement note (publication exclusion)
IT asset register export hostname,serial,mac_address,owner LAPTOP-0042,SN88341,00:1A:2B:3C:4D:5E,Casey Teston — IT asset inventory (no financial asset register primary or valuation context; covered by global-top500-307)
Asset revaluation report Asset ID: __________ Fair value: $__________ Accumulated depreciation: $__________ — Blank revaluation template (65 only)
This guideline explains when an entity should commission a comprehensive revaluation and how to apply the fair value hierarchy. — Treasury policy guidance (guidance exclusion)
unrelated generic text without domain phrases — Unrelated

Known false positives

Published annual reports and audited financial statements with property, plant and equipment notes. Mitigation: A publication exclusion suppresses every enforce tier; draft statements without that framing are a true positive while values are unannounced.
Treasury Non-Current Asset Policies, accounting policies and valuation methodology guidance. Mitigation: A guidance exclusion suppresses every enforce tier, and they rarely carry populated asset IDs or values.
IT asset inventories. Mitigation: A bare "asset register" is not a primary and valuation context is required; global-top500-307-asset-inventory-records covers IT inventories.