NOTES TO THE FINANCIAL STATEMENTS 92 1 Departmental financial performance 93 1.1 Expenses 93 Own-source revenue 96 1.2 2 Income and expenses administered on behalf of Government 97 2.1 Administered expenses 97 – 3 Departmental financial position 98 3.1 Financial assets 98 3.2 Non-financial assets 99 3.3 Payables 102 4 Assets and liabilities administered on behalf of Government 103 4.1 Administered financial assets 103 – 4.2 Administered non-financial assets 104 – 4.3 Administered payables 105 – 5 Funding 106 5.1 Appropriations 106 5.2 Net cash appropriation arrangements 108 6 People and relationships 109 6.1 Employee provisions 109 6.2 Key management personnel remuneration 110 Related party disclosures 111 6.3 7 Managing uncertainties 112 7.1 Contingent assets and liabilities 112 7.2 Financial instruments 113 7.3 Administered financial instruments 115 – 7.4 Fair value measurement 116
NOTES TO THE FINANCIAL STATEMENTS 92 1 Departmental financial performance 93 1.1 Expenses 93 1.2 Own-source revenue 96 2 Income and expenses administered on behalf of Government 97 2.1 Administered – expenses 97 3 Departmental financial position 98 3.1 Financial assets 98 3.2 Non-financial assets 99 3.3 Payables 102 4 Assets and liabilities administered on behalf of Government 103 4.1 Administered – financial assets 103 4.2 Administered – non-financial assets 104 4.3 Administered – payables 105 5 Funding 106 5.1 Appropriations 106 5.2 Net cash appropriation arrangements 108 6 People and relationships 109 6.1 Employee provisions 109 6.2 Key management personnel remuneration 110 6.3 Related party disclosures 111 7 Managing uncertainties 112 7.1 Contingent assets and liabilities 112 7.2 Financial instruments 113 7.3 Administered – financial instruments 115 7.4 Fair value measurement 116
OTA%202016-17%20Annual%20Report%20(Parts%206-7).docx