(d) On-passed funds drawn down Same evidence as for the appropriations: from the appropriations for On the date when Royal Assent is During the financial year specified for the respective Appropriation Act (On-passed from expenditure ‘capital purposes’ received. Appropriation Act, on date(s) when the cash is drawn ATNAB appropriations). down. On the date when Royal Assent is During the financial year specified for the respective Appropriation Act (on-passed from received. Appropriation Act, on date(s) when the cash is drawn POBOS appropriations for ‘capital down. expenditure purposes’). On the date when Warrant is issued. On date(s) when the cash is drawn down. Other Acts (on-passed from special appropriations for ‘capital expenditure purposes’). 3. Return of a non-financial asset to Constitution Act 1975 and Financial Ongoing On the date when the sale is settled. owners prior to sale Management Act 1994 4. Return of a non-financial asset prior to FRD 117 Contributions of Existing Ongoing On the date determined by the government. transfer under FRD 117 Nonfinancial Assets to Third Parties 5. requiring formal A document signed by the relevant The date of designation by the transferor Transfer date specified which should be on or after the ‘Other transfers’ designation by the transferor portfolio portfolio Minister in accordance with the portfolio Minister on or before the date of date of authorisation. Minister. requirements in paragraph 6.2 of this the transfer. FRD. Notes: 1. The above transfers are taken to meet the definition of contributions by owners. 2. Abbreviation for Additions to Net Asset Base; 3. Abbreviation for Payments on Behalf of State.
(d) On-passed funds drawn down from the appropriations for ‘capital expenditure purposes’ Same evidence as for the appropriations: Appropriation Act (On-passed from ATNAB appropriations). On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. Appropriation Act (on-passed from POBOS appropriations for ‘capital expenditure purposes’). On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. Other Acts (on-passed from special appropriations for ‘capital expenditure purposes’). On the date when Warrant is issued. On date(s) when the cash is drawn down. 3. Return of a non-financial asset to owners prior to sale Constitution Act 1975 and Financial Management Act 1994 Ongoing On the date when the sale is settled. 4. Return of a non-financial asset prior to transfer under FRD 117 FRD 117 Contributions of Existing Nonfinancial Assets to Third Parties Ongoing On the date determined by the government. 5. ‘Other transfers’ requiring formal designation by the transferor portfolio Minister. A document signed by the relevant portfolio Minister in accordance with the requirements in paragraph 6.2 of this FRD. The date of designation by the transferor portfolio Minister on or before the date of the transfer. Transfer date specified which should be on or after the date of authorisation. Notes: 1. The above transfers are taken to meet the definition of contributions by owners. 2. Abbreviation for Additions to Net Asset Base; 3. Abbreviation for Payments on Behalf of State.
FRD-119A-Transfers-through-contributed-capital.docx