Other changes in equity If you have answered in relation to changes in equity, describe the nature of the transaction(s) and why ‘Other’, it is not included in the operating surplus (deficit), contributed capital or dividend payments. The word limit for this part of the question is 150 words. SERVICE LEVEL 7.2 Operating surplus (deficit) projections for the residential aged care service. – Provide the relevant figures against each year in respect of your organisation. Do not include information relating to non-residential aged care activities, such as, home and/or flexible aged care places, acute care, independent living units or include any debt payments in row A. The calculation of your organisation's operating surplus or deficit before depreciation and interest payments should take into account the following items but may include other items that are normally included in the accounts for your organisation: Income Department of Social Services subsidies; resident fees (total annual resident fees charged, including any daily (ie non-lump sum) accommodation payments); earnings from accommodation bonds, refundable accommodation deposits and refundable accommodation contributions (total annual interest earned and any retention amounts from accommodation bonds only); state/territory government subsidies; and income/subsidies (annual income from all other sources including donations and bequests either from external sources or related entities). Include any income generated through investments of donations/bequests. Expenditure wages; workers’ compensation; catering, cleaning and laundry; utilities (for example: electricity, fuel, water, sewerage and waste removal, including rates); rent (annual rental cost for the service); property and maintenance; and expenses. B Less depreciation on buildings – C Less depreciation on and equipment – D Zero Real Interest Loan interest payments to CPI)—if applicable: Detail any interest payments – (equal to CPI) relating to existing zero real interest loans. E Less Other debt interest payments: Detail all other payments of interest relating to debt. – F - Operating surplus (deficit) AFTER depreciation and debt interest payments: Row F should equal the total of row A, minus row B, minus row C, minus row D, minus row E. Do not include debt principal repayments.
Other changes in equity If you have answered ‘Other’, in relation to changes in equity, describe the nature of the transaction(s) and why it is not included in the operating surplus (deficit), contributed capital or dividend payments. The word limit for this part of the question is 150 words. SERVICE LEVEL 7.2 Operating surplus (deficit) – projections for the residential aged care service. Provide the relevant figures against each year in respect of your organisation. Do not include information relating to non-residential aged care activities, such as, home and/or flexible aged care places, acute care, independent living units or include any debt payments in row A. The calculation of your organisation's operating surplus or deficit before depreciation and interest payments should take into account the following items but may include other items that are normally included in the accounts for your organisation: Income Department of Social Services subsidies; resident fees (total annual resident fees charged, including any daily (ie non-lump sum) accommodation payments); earnings from accommodation bonds, refundable accommodation deposits and refundable accommodation contributions (total annual interest earned and any retention amounts from accommodation bonds only); state/territory government subsidies; and income/subsidies (annual income from all other sources including donations and bequests either from external sources or related entities). Include any income generated through investments of donations/bequests. Expenditure wages; workers’ compensation; catering, cleaning and laundry; utilities (for example: electricity, fuel, water, sewerage and waste removal, including rates); rent (annual rental cost for the service); property and maintenance; and expenses. B – Less depreciation on buildings C – Less depreciation on and equipment D – Zero Real Interest Loan interest payments to CPI)—if applicable: Detail any interest payments (equal to CPI) relating to existing zero real interest loans. E – Less Other debt interest payments: Detail all other payments of interest relating to debt. F - Operating surplus (deficit) AFTER depreciation and debt interest payments: Row F should equal the total of row A, minus row B, minus row C, minus row D, minus row E. Do not include debt principal repayments.
section3_residentialagedcare_0.docx