Sydney Water Annual Report 2009
Statutory information: Exemptions from the reporting provisions

In this section:



Statutory requirements Statutory references Comments

Format of financial statements

Public Finance and
Audit Act


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

ARSBR – Annual Reports (Statutory Bodies) Regulation 2005
PF&AA – Public Finance & Audit Act 1983
PF&A Reg – Public Finance and Audit Regulation 2000