(b) a statement of the financial position Refer Appendix A, balance sheet, of the Victorian general government Table A.2 page 58. sector at the end of the quarter; (c) a statement of cash flows of the Refer Appendix A, statement of Victorian general government sector cash flows, Table A.3 page 59. for the quarter; and (d) a statement of the accounting policies Refer Chapter 2, Note 1, on which the statements required by pages 18-21. 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 regard operating statement, balance 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, operating quarter ending on 31 December in a statement, page 11, balance sheet, financial year must include, in addition to page 12 and statement of cash the statements referred to in subsection flows, page 13. (2)(a) to (d) for that quarter, those statements for the period of six months ending on that 31 December.
(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 58. (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 59. (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 18-21. 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 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, operating statement, page 11, balance sheet, page 12 and statement of cash flows, page 13.
2015-16_midyearfinancialreport.docx