Notes to the Financial Statements

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Note 1 Administered Financial Statements

1.1 Schedule of Administered Comprehensive Income – Finance-General

1.2 Schedule of Administered Assets and Liabilities – Finance-General

1.3 Schedule of Administered Cash Flows - Finance General

1.4 Schedule of Administered Changes in Equity - Finance General

Note 2 Significant Accounting Policies

2.1 Objectives and Funding

2.2 Basis of Accounting

2.3 Reporting Entity

2.4 Functional and Presentation Currency

2.5 Changes in Accounting Policies

2.6 Administered Transactions and Balances

2.7 Activities Undertaken Under a Trustee or Agency Relationship

2.8 Income from Transactions

2.9 Expenses from Transactions

2.10 Other Economic Flows Included in Net Result

2.11 Assets

2.12 Liabilities

2.13 Leases

2.14 Judgements and Assumptions

2.15 Foreign Currency

2.16 Comparative Figures

2.17 Budget Information

2.18 Rounding

2.19 Departmental Taxation

2.20 Goods and Services Tax

Note 3 Departmental Output Schedules

3.1 Output Group Information

3.2 Reconciliation of Total Output Groups Comprehensive Result to Statement of Comprehensive Income

3.3 Reconciliation of Total Output Groups Net Assets to Statement of Financial Position

3.4 Administered Output Schedule

3.5 Reconciliation of Total Administered Output Groups Comprehensive Result to Administered Comprehensive Income

3.6 Reconciliation of Total Administered Output Groups Net Assets to Schedule of Administered Assets and Liabilities

Note 4 Expenditure under Australian Government Funding Arrangements

Note 5 Administered Expenditure under Australian Government Funding Arrangements

Note 6 Explanations of Material Variances between Budget and Actual Outcomes

6.1 Statement of Comprehensive Income

6.2 Statement of Financial Position

6.3 Statement of Cash Flows

Note 7 Explanations of Material Variances between Administered Budget and Actual Outcomes

Note 8 Events Occurring After Balance Date

Note 9 Income from transactions

9.1 Revenue from Government

9.2 Revenue from Special Capital Investment Funds

9.3 Fees and fines

9.4 Other revenue

9.5 Contributions revenue

Note 10 Expenses from transactions

10.1 Employee benefits

10.2 Depreciation and amortisation

10.3 Supplies and consumables

10.4 Grants and subsidies

10.5 Other expenses

Note 11 Other economic flows

11.1 Changes in physical asset revaluation reserve

Note 12 Assets

12.1 Receivables

12.2 Other financial assets

12.3 Property, plant and equipment

12.4 Intangibles

12.5 Other assets

Note 13 Liabilities

13.1 Payables

13.2 Employee benefits

13.3 Other liabilities

Note 14 Commitments and Contingencies

14.1 Schedule of Commitments

Note 15 Reserves

15.1 Reserves

Note 16 Cash Flow Reconciliation

16.1 Cash and deposits

16.2 Reconciliation of Net Result to Net Cash from Operating Activities

16.3 Acquittal of Capital Investment and Special Capital Investment Funds

Note 17 Financial Instruments

17.1 Risk exposures

17.2 Categories of Financial Assets and Liabilities

17.3 Reclassifications of Financial Assets

Note 18 Details of Consolidated Entities

18.1 List of Entities

Note 19 Notes to Administered Statements

19.1 Administered revenue from Government

19.2 Administered Australian Government Grants

19.3 Administered State taxation

19.4 Administered Sales of goods and services

19.5 Administered Investment income

19.6 Administered Other revenue

19.7 Administered Superannuation expenses

19.8 Administered Depreciation and amortisation

19.9 Administered Supplies and consumables

19.10 Administered Grants and subsidies

19.11 Administered Borrowing costs

19.12 Administered Other expenses

19.13 Administered Net gain/(loss) on non financial assets

19.14 Administered net gain/(loss) on financial instruments and statutory receivables

19.15 Administered Receivables

19.16 Administered Equity Investments

19.17 Administered Other financial assets

19.18 Administered Assets held for sale

19.19 Administered Property, plant, equipment and vehicles

19.20 Administered Infrastructure

19.21 Administered Payables

19.22 Administered Interest bearing liabilities

19.23 Administered Superannuation

19.24 Administered Other liabilities

19.25 Tasmanian Risk Management Fund

19.26 Schedule of Administered Commitments

19.27 Schedule of Administered Quantifiable Contingencies

19.28 Schedule of Administered Unquantifiable Contingencies

19.29 Administered Reserves

19.30 Administered Asset Revaluation Reserve by Class of Asset

19.31 Administered Cash in the Special Deposits and Trust Fund

19.32 Accounts Administered by Finance-General

19.33 Cash Held in a Trustee capacity or as part of an Agency Agreement

19.34 Reconciliation of Administered Net Result to Net Cash from Administered Operating Activities

19.35 Acquittal of Administered Capital Investment and Special Capital Investment Funds

19.36 Financial Instruments (Administered)

19.37 Categories of Administered Financial Assets and Liabilities

19.38 Reclassifications of Administered Financial Assets

19.39 Comparison between Carrying Amount and Net Fair Values of Administered Financial Asset and Liability Classes

19.40 Financial Instruments Measured at Fair Value

Note 20 Transactions and Balances Relating to a Trustee or Agency Arrangement