The column is prepared on a cash ‘contributed superannuation’ basis using contributed superannuation as defined in section 23.1. The column is prepared on a cash basis ‘reportable allowances’ using reportable allowances as defined in section 23.1. The column is prepared on a cash basis using bonus ‘bonus paid’ paid as defined in section 23.1. Disclosures Entities must disclose Table B in accordance with Table C: Average annual reportable remuneration paid to other highly paid staff during the reporting period Scope For the purpose of section 23.20, entities must disclose employees: where the sum of their reportable remuneration was equal to or greater than the executive remuneration Table C threshold (as specified in the Standard Parameters document); who were not deployed outside Australia during the reporting period; and who were not required to be disclosed in Table B or director disclosures. Basis of preparation The column is prepared on a cash basis using ‘reportable salary’ reportable salary as defined in section 23.1. The column is prepared on a cash ‘contributed superannuation’ basis using contributed superannuation as defined in section 23.1. The column is prepared on a cash basis ‘reportable allowances’ using reportable allowances as defined in section 23.1. The column is prepared on a cash basis using bonus ‘bonus paid’ paid as defined in section 23.1.
The ‘contributed superannuation’ column is prepared on a cash basis using contributed superannuation as defined in section 23.1. The ‘reportable allowances’ column is prepared on a cash basis using reportable allowances as defined in section 23.1. The ‘bonus paid’ column is prepared on a cash basis using bonus paid as defined in section 23.1. Disclosures Entities must disclose Table B in accordance with Table C: Average annual reportable remuneration paid to other highly paid staff during the reporting period Scope For the purpose of section 23.20, entities must disclose employees: where the sum of their reportable remuneration was equal to or greater than the executive remuneration Table C threshold (as specified in the Standard Parameters document); who were not deployed outside Australia during the reporting period; and who were not required to be disclosed in Table B or director disclosures. Basis of preparation The ‘reportable salary’ column is prepared on a cash basis using reportable salary as defined in section 23.1. The ‘contributed superannuation’ column is prepared on a cash basis using contributed superannuation as defined in section 23.1. The ‘reportable allowances’ column is prepared on a cash basis using reportable allowances as defined in section 23.1. The ‘bonus paid’ column is prepared on a cash basis using bonus paid as defined in section 23.1.
finance_ministers_orders_for_financial_reporting.docx