Financial Statements Index

NOTES TO THE FINANCIAL STATEMENTS

  1. First time adoption of Australian equivalents to International Financial Reporting Standards
  2. Summary of significant accounting policies
  3. Judgement made by management in applying accounting policies
  4. Key sources of estimation uncertainty
  5. Employee benefit expenses
  6. Supplies and services
  7. Depreciation and amortisation expense
  8. Finance costs
  9. Grants and subsidies expense
  10. Capital user charge
  11. Other expenses
  12. User charges and fees
  13. Land rationalisation lease revenue
  14. Operating lease revenue
  15. Grants and subsidies revenue
  16. Interest revenue
  17. Other revenue
  18. Net gain/(loss) on disposal of non-current assets
  19. Income from State Government
  20. Restricted cash and cash equivalents
  21. Inventories
  22. Receivables
  23. Amounts receivable for services
  24. Other current assets
  25. Infrastructure, property, plant, equipment and vehicles
  26. Intangible assets
  27. Impairment of assets
  28. Payables
  29. Borrowings
  30. Provisions
  31. Other current liabilities
  32. Derivatives
  33. Deferred income – operating leases
  34. Equity
  35. Notes to the Cash Flow Statement
  36. Commitments
  37. Contingent liabilities and contingent assets
  38. Remuneration of members of the Accountable Authority and senior officers
  39. Financial instruments
  40. Supplementary financial information
  41. Events occurring after the balance sheet date
  42. Explanatory Statement
  43. Schedule of income and expenses by service
  44. Remuneration of auditor
  45. Reconciliations explaining the transition to Australian equivalents to International Financial Reporting Standards (AIFRS)