(a) a statement of financial Refer Appendix A, Operating statement, performance of the Victorian Table A.1 pages 6768 general government sector for the quarter; (b) a statement of the financial position Refer Appendix A, Balance sheet, of the Victorian general government Table A.2 page 69 sector at the end of the quarter; (c) a statement of cash flows of the Refer Appendix A, Statement of cash Victorian general government sector flows, Table A.3 page 70 for the quarter; and (d) a statement of the accounting Refer Chapter 2, Note 1, pages 1923 policies on which the statements required by paragraphs (a), (b) and (c) are based. Section 26(2A) A quarterly financial report must be Manner is a financial report for the prepared in the manner and form general government sector. Form is determined by the Minister, having Operating Statement, Balance Sheet, regard to appropriate financial reporting Statement of Cash Flows. frameworks. to Appendix A Section 26(2B) The quarterly financial report for the Refer to Chapter 2, Comprehensive quarter ending on 31 December in a Operating Statement, pages 1112, financial year must include, in addition Balance Sheet, page 13 and Statement to the statements referred to in of Cash Flows, pages 1415 subsection (2)(a) to (d) for that quarter, those statements for the period of six months ending on that 31 December.
(a) a statement of financial performance of the Victorian general government sector for the quarter; Refer Appendix A, Operating statement, Table A.1 pages 6768 (b) a statement of the financial position of the Victorian general government sector at the end of the quarter; Refer Appendix A, Balance sheet, Table A.2 page 69 (c) a statement of cash flows of the Victorian general government sector for the quarter; and Refer Appendix A, Statement of cash flows, Table A.3 page 70 (d) a statement of the accounting policies on which the statements required by paragraphs (a), (b) and (c) are based. Refer Chapter 2, Note 1, pages 1923 Section 26(2A) A quarterly financial report must be prepared in the manner and form determined by the Minister, having regard to appropriate financial reporting frameworks. Manner is a financial report for the general government sector. Form is Operating Statement, Balance Sheet, Statement of Cash Flows. to Appendix A Section 26(2B) The quarterly financial report for the quarter ending on 31 December in a financial year must include, in addition to the statements referred to in subsection (2)(a) to (d) for that quarter, those statements for the period of six months ending on that 31 December. Refer to Chapter 2, Comprehensive Operating Statement, pages 1112, Balance Sheet, page 13 and Statement of Cash Flows, pages 1415
2012-13_midyearfinancialreport.docx