Notes to and forming part of the Financial Statements for the year ended 30 June 2007
Note 1 Administered Financial Statements
1.1 Schedule of Administered Income and Expenses
1.2 Schedule of Administered Assets and Liabilities
1.3 Schedule of Administered Cash Flows
1.4 Schedule of Recognised Administered Income and Expenses
Note 2 Significant Accounting Policies
2.1 Objectives and Funding
2.2 Basis of Accounting
2.3 Reporting Entity
2.4 Changes in Accounting Policies
2.5 Administered Transactions and Balances
2.6 Activities Undertaken Under a Trustee or Agency Relationship
2.7 Income
2.8 Expenses
2.9 Assets
2.10 Liabilities
2.11 Leases
2.12 Judgements and Assumptions
2.13 Foreign Currency
2.14 Comparative Figures
2.15 Budget Information
2.16 Rounding
2.17 Departmental Taxation
Note 3 Departmental Output Schedules
3.1 Output Group Information
3.2 Administered Output Schedule
4.1 Appropriation Revenue
4.2 Revenue from Special Capital Investment Funds
4.3 Sales of Goods and Services
4.4 Gain (Loss) on Sale of Non-financial Assets
4.5 Other Revenue
5.1 Employee Entitlements
5.2 Depreciation and Amortisation
5.3 Supplies and Consumables
5.4 Grants and Subsidies
5.5 Other Expenses
6.1 Receivables
6.2 Property, Plant and Equipment
6.3 Intangibles
6.4 Other Assets
7.1 Payables
7.2 Employee Entitlements
7.3 Other Liabilities
Note 8 Commitments and Contingencies
8.1 Schedule of Commitments
Note 9 Equity and Movements in Equity
9.1 Reconciliation of Equity
9.2 Asset Revaluation Reserve by Class of Asset
Note 10 Cash Flow Reconciliation
10.1 Cash and Cash Equivalents
10.2 Reconciliation of Operating Surplus to Net Cash from Operating Activities
10.3 Acquittal of Capital Investment and Special Capital Investment Funds
Note 11 Explanation of Variances between Budget and Actual
12.1 Risk exposures
12.2 Net Fair Values of Financial Assets and Liabilities
Note 13 Details of Consolidated Entities
13.1 List of Entities
Note 14 Notes to Administered Statements
14.1 Administered Appropriation Revenue
14.2 Administered Australian Government Grants
14.3 Administered State Taxation
14.4 Administered Sales of Goods and Services
14.5 Administered Gain (Loss) on Sale of Non-financial Assets
14.6 Other Administered Revenue
14.7 Administrated Superannuation Expense
14.8 Administered Depreciation and Amortisation
14.9 Administered Grants and Subsidies
14.10 Administered Supplies and Consumables
14.11 Administered Borrowing Costs
14.12 Administered Impairment losses
14.13 Other Administered Expenses
14.14 Administered Receivables
14.15 Other Administered Financial Assets
14.16 Administered Assets Held for Sale
14.17 Administered Equity Investments
14.18 Administered Property, Plant and Equipment
14.19 Administered Infrastructure
14.20 Other Administered Assets
14.21 Administered Payables
14.22 Administered Interest Bearing Liabilities
14.23 Administered Superannuation
14.24 Other Administered Liabilities
14.25 Schedule of Administered Commitments
14.26 Schedule of Administered Quantifiable Contingencies
14.27 Schedule of Administered Unquantifiable Contingencies
14.28 Reconciliation of Administered Equity
14.29 Administered Cash and Cash Equivalents
14.30 Reconciliation of Administered Operating Surplus to Net Cash from Administered Operating Activities
14.31 Acquittal of Administered Capital Investment and Special Capital Investment Funds
14.32 Explanation of Variances between Budget and Actual
Administered Income and Expenses
Administered Assets and Liabilities
Administered Cash Flows
14.33 Risk exposures (Administered)
14.34 Net Fair Values of Administered Financial Assets and Liabilities
Note 15 Transactions and Balances Relating to a Trustee or Agency Arrangement
