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Table of contents*

Primary financial statements

Statement by Accountable Authority and the Chief Operating Officer

3

Statement of comprehensive income

4

Statement of financial position

5

Statement of changes in equity

6

Cash flow statement

7

Administered schedule of comprehensive income

8

Administered schedule of assets and liabilities

8

Administered reconciliation schedule

9

Administered cash flow statement

9

Overview

10

Notes to the financial statements:

1.

Departmental financial performance

1.1

Expenses

14

1.2

Own-source revenue and gains

16

2.

Departmental financial position

2.1

Financial assets

17

2.2

Non-financial assets

18

2.3

Payables

21

2.4

Interest bearing liabilities

22

2.5

Other provisions

23

3.

Funding

3.1

Appropriations

24

3.2

Special Accounts

26

3.3

Regulatory charging summary

28

4.

People and relationships

4.1

Employee provisions

29

4.2

Key management personnel remuneration

30

4.3

Related party disclosures

31

5.

Managing uncertainties

5.1

Contingent assets and liabilities

32

5.2

Financial instruments

33

5.3

Fair value measurements

35

6.

Other information

6.1

Calculation of APRA Special Appropriation

36

6.2

Budgetary reports and explanations of major variances

38

6.3

Aggregate assets and liabilities

42

7.

Administered notes to the financial statements

7.1

Administered expenses

43

7.2

Administered income

44

7.3

Administered financial assets

45

7.4

Administered assets held in trust

46

7.5

Administered liabilities

47

7.6

Administered contingent assets and liabilities

48

7.7

Administered financial instruments

49

7.8

Administered budgetary reports and explanations of major variances

50

7.9

Administered aggregate assets and liabilities

51

* Administered items are distinguished from departmental items throughout these financial statements by background shading.