AAS

Australian Accounting Standards

Investment funds

Administered investment funds managed by the Future Fund Board of Guardians

AASB

Australian Accounting Standards Board

IPEA

Independent Parliamentary Expenses Authority

AMT

Adjusted Market Transactions

JPS

Judges’ Pensions Scheme

ANI

Australian Naval Infrastructure Pty Ltd

LSL

Long Service Leave

ARR

Asset Revaluation Reserve

LTCR

Long Term Cost Report 2017

ASC

ASC Pty Ltd

MOP(S) Act

Members of Parliament (Staff) Act 1984

AUD

Australian dollar

MPS

Ministerial and Parliamentary Services

BAF

Building Australia Fund

MRFF

Medical Research Future Fund

BSSA

Business Services Special Account

MRFFICs

Medical Research Future Fund Investment Companies

CEB

Consumed Economic Benefits

NBFs

Nation Building Funds

CCEs

Corporate Commonwealth Entities

NET

Net Assets

CRF

Consolidated Revenue Fund

OCI

Other comprehensive income

CPCSA

Coordinated Procurement Contracting Special Account

OPA

Official Public Account

CPI

Consumer Price Index

PAES

Portfolio Additional Estimate Statements

CSC

Commonwealth Superannuation Corporation

PBR Act

Parliamentary Business Resources Act 2017

CSS

Commonwealth Superannuation Scheme

PBS

Portfolio Budget Statements

DAS

Department of Administrative Services

PGPA Act

Public Governance, Performance and Accountability Act 2013

DCAF

DisabilityCare Australia Fund

PM&C

Department of the Prime Minister and Cabinet

DTA

Digital Transformation Agency

PCSS

Parliamentary Contributory Superannuation Scheme

EIF

Education Investment Fund

PSS

Public Sector Superannuation Scheme

EUR

Euro

PSSap

Public Sector Superannuation accumulation plan

FCCJDDS

Federal Circuit Court Judges Death and Disability Scheme

PWS

Parliamentary Workflow System

FFMA

Future Fund Management Agency

RBA

Reserve Bank of Australia

FRR

PGPA (Financial Reporting) Rule 2015

RCN

Replacement Cost of New Assets

FVPL

Fair value through profit or loss

SDO

Service Delivery Office

GBP

British pound

The Board

Future Fund Board of Guardians

G-GPS

Governor-General Pension Scheme

USD

United States dollar

GST

Goods and Services Tax

VSA

Volume sourcing arrangements

IBNCS

Internet based network connection service

WACC

Weighted average cost of capital

IBNR

Claims incurred but not reported

WoAG

Whole of Australian Government

IBNER

Claims incurred but not enough reported