| Statutory requirements |
Statutory references |
Comments |
| Format of financial statements |
Public Finance and
Audit Act 1983 |
|
| Financial statements |
s 41B(c) PF&AA* |
Exemption from preparing manufacturing, trading and profit and loss statements. Required to prepare an Operating Statement. |
| Financial reporting requirements |
| Notes – income and expenditure |
(Schedule 1, Part 1): PF&A Reg* |
|
| Amounts set aside for renewal or replacement of fixed assets |
Item 2 |
|
| Amounts set aside to any provision for known commitments |
Item 4 |
|
| Amount appropriated for repayment of loans/advances/debentures/ deposits |
Item 6 |
|
| Notes – additional information |
(Schedule 1, Part 3): PF&A Reg* |
|
| Excess of non-current asset value exceeds replacement cost |
Item 13 |
|
| Annual reporting requirements |
Payment of accounts
- performance in paying accounts, including action to improve payment performance
|
Schedule 1 ARSBR* |
Statutory state owned corporations are not subject to the payment of accounts provisions in section 18 of the Public Finance and Audit Regulation. |
Time for payment of accounts
- reasons for late payments
- interest paid due to late payments
|
Schedule 1 ARSBR* |
As above |
